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[专业英语]注册会计师英语加试实用资料大全一(财务英语1-3) [复制链接]

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离线lisa
 
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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-13
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
allotment 分配;配股 7Jc<.Z"/Gd  
allotment notice 股份配售通知;配股通知 3^H/LWx`{]  
allotment of shares 股份分配 kt<@H11  
allowable 可获宽免;免税的 7S2c|U4IM  
allowable business loss 可扣除的营业亏损 +GPd   
allowable expenses 可扣税的支出 nB}e1 /_y  
allowance 免税额;津贴;备抵;准备金 SbJh(V-pr  
allowance for debts 债项的免税额 14u^[M" U  
allowance for depreciation by wear and tear 耗损折旧免税额 -$tCF>,  
allowance for funeral expenses 殡殓费的免税额 ^=#!D[xj>  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 #,Bj!'Q'-  
allowance for repairs and outgoings 修葺及支出方面的免税额 3AP YO  
allowance to debtor 给债务人的津贴 gDc]^K4>  
alteration of capital 资本更改 #x|VfN5f  
alternate trustee 候补受托人 jQIV2TY[  
amalgamation 合并 {9:hg9;E*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A xR\ ned  
ambit of charges 征税范围;收费范围 )Jz!Ut  
amended valuation 经修订的估值 eb7UoZw  
American Commodities Exchange 美国商品交易所 _pW 'n=}R  
American Express Bank Limited 美国运通银行 c8tP+O9  
American Stock Exchange 美国证券交易所 T@>6 3  
amortization 摊销 5YLho2h38!  
amount due from banks 存放银行同业的款项 +9}' s{  
amount due from banks abroad 存放海外银行同业的款项 k^yy$^=<  
amount due from holding companies 控股公司欠款 tQ6|PV  
amount due from local banks 存放本港银行同业的款项 k#-[ M.i  
amount due to banks 银行同业的存款 X?_v+'G  
amount due to banks abroad 海外银行同业的存款 gTyW#verh$  
amount due to holding companies 控股公司存款 YL!oF^XO  
amount due to local banks 本港银行同业的存款 W -!dMa  
amount due to outport banks 外埠银行同业的存款 t.u{.P\Md\  
amount for note issue 发行纸币的款额 ?xf~!D  
amount of bond 担保契据的款额 u4xA'X'~R  
amount of consideration 代价款额 aEZJNWv  
amount of contribution 供款数额 _BCT.ual  
amount of indebtedness 负债款额 OT"lP(,  
amount of principal of the loan 贷款本金额 X[Y #+z4  
amount of rates chargeable 应征差饷数额 ;p.j  
amount of share capital 股本额 I>8 Bc  
amount of sums assured 承保款额 RDJ82{  
amount of variation 变动幅度 _qk9o  
amount of vote 拨款数额 ;?#i]Bh>S  
amount payable 应付款额 ar=hx+  
amount receivable 应收款额 gFgcxe6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 00R%  
analysis 分析 q w"e0q%)  
ancillary risk 附属风险 "%Lmgy:~  
annual account 周年帐目;周年帐目报表;年度决算;年结 2GUhV*TN  
annual accounting date 年结日期 ~'|&{-<  
annual allowance 每年免税额;年积金;年度津贴;年津 C=M?  
annual balance 年度余额 % {c2lyw  
annual disposable income 每年可动用收入 H?ieNXP7{  
annual estimates 周年预算 wN$uX#W|  
annual fee 年费 o(BYT9|.kw  
annual general meeting 周年大会 Y~<rQ  
annual growth rate 年增率;每年增长率 \y<+Fac1S  
annual long-term supplement 长期个案每年补助金 yFa&GxSq  
annual pensionable emolument 可供计算退休金的年薪 >E{#HPpBi  
annual report 年报 mn,=V[f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C[^a/P`i  
annual return 周年报表;周年申报表;每年报税表格 fdvi}SS8  
Annual Return Rules 《周年报表规则》 L'zdsa}Et  
annual review of consumer prices 每年消费物价回顾 \"{/yjO|4  
annual roll-forward basis 逐年延展方式 !Q\X)C  
annual salary 年薪 eDvXU_yA  
annual statement 年度报表;年度决算表  \q|e8k4p  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _zAc 5rS  
annuitant 年金受益人 CA'hvXb.  
annuity 年金 Ebmqq#SHjX  
annuity contract 年金合约 #{.pQi})  
annuity on human life 人寿年金 O7E;W| ]  
antecedent debt 先前的债项 \=TWYj_Ah  
ante-dated cheque 倒填日期支票 eo-XqiJ,]  
anticipated expenditure 预期开支 hnlU,p&y3  
anticipated net profit 预期纯利 )yfOrsM  
anticipated revenue 预期收入 `=WzG"  
anti-inflation measure 反通货膨胀措施 c|8KT  
anti-inflationary stance 反通货膨胀立场 %@)U/G6s}  
apparent deficit 表面赤字 }d$vcEI$3  
apparent financial solvency 表面偿债能力 Y>c5:F;  
apparent partner 表面合伙人 PLl x~A  
application for personal assessment 个人入息课税申请书 KX&Od@cQ$  
application of fund 资金应用 \["1N-q b  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 e /ppZ>  
appointed actuary 委任精算师 >V77X+!  
appointed auditor 委任核数师;委任审计师 $Ykp8u,(  
appointed trustee 委任的受托人 #<^/yoH7C6  
appointer 委任人 G Z-n! ^  
apportioned pro rata 按比例分摊 4?* `:  
apportionment 分配;分摊 9.]Cy8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 EC:x  ,i  
apportionment formula 分摊方程式 `3H?*\<(  
apportionment of estate duty 遗产税的分摊 :zS>^RE  
appraisal 估价;评估  yS(=eB_  
appreciable growth 可观增长 H znI R  
appreciable impact 显着影响 _r^G%Mvy|  
appreciable increase 可观增长 Fb $5&~d  
appreciation 增值;升值 ueS[sN!  
appreciation against other currencies 相对其他货币升值 w2RESpi  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =[43y%   
appreciation tax 增值税 !~VR|n-  
appropriation 拨款;拨用;拨付 ?`BED6$`G9  
appropriation account 拨款帐目 '3Y0D1`v  
Appropriation Bill 拨款法案 5Od(J5`  
appropriation-in-aid system 补助拨款办法 S(YHwH":  
approved assets 核准资产 3L\s8O  
approved basket stock 认可一篮子证券 ()rx>?x5  
approved budget 核准预算 B_6v'=7]  
approved charitable donation 认可慈善捐款 jn#N7%{Mk  
approved charitable institution 认可慈善机构 p3'mJ3MA  
approved currency 核准货币;认可货币 ,T1XX2? :  
approved estimates 核准预算 }(hYG"5  
approved estimates of expenditure 核准开支预算 Bwi[qw  
approved overseas insurer 核准海外保险人 lFzQG:k@  
approved overseas trust company 核准海外信托公司 lMI ix0sSj  
approved pooled investment fund 核准汇集投资基金 EIVQu~,H  
approved provident fund scheme 认可公积金计划 -;DE&~p  
approved provision 核准拨款 ML9T (th6v  
approved redeemable share 核准可赎回股份 U_=wL  
approved regional stock 认可地区性证券 _mq*j^u,j  
approved retirement scheme 认可退休金计划 8u~\]1 (  
approved subordinated loan 核准附属贷款 'KIi!pA.  
arbitrage 套戥;套汇;套利 lpX p )r+  
arbitrageur 套戥者;套汇者 vVvt ]h  
arbitrary amount 临时款项 n?ZH2dI \0  
arrangement 措施;安排;协定 4<K ,w{I  
arrears 欠款 <8xP-(wk;  
arrears of pay 欠付薪酬 uk> /I l  
arrears of revenue 逾期未收税款;逾期未收的帐项 SS<+fWXE  
articles of association 组织章程;组织细则;组织章程细则 f%"_U'  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Wcay'#K,  
ascertainment of profit 确定利润 O (sFs1  
"Asia Clear" “亚洲结算系统”
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