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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 dy[X3jQB  
allotment notice 股份配售通知;配股通知 #H~64/  
allotment of shares 股份分配 0g8NHkM:2a  
allowable 可获宽免;免税的 M_DwUS 1?  
allowable business loss 可扣除的营业亏损 &oMh]Z*:  
allowable expenses 可扣税的支出 ?:0Jav  
allowance 免税额;津贴;备抵;准备金 BI@[\aRLQ  
allowance for debts 债项的免税额 w7L) '9  
allowance for depreciation by wear and tear 耗损折旧免税额 p!%pP}I  
allowance for funeral expenses 殡殓费的免税额 Eu3E-K@y  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 V0mn4sfs  
allowance for repairs and outgoings 修葺及支出方面的免税额 a%0EiU  
allowance to debtor 给债务人的津贴 z F;K  
alteration of capital 资本更改 ;O,jUiQ  
alternate trustee 候补受托人 }Q+|W=2t  
amalgamation 合并 [:*)XeRK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {' H(g[k  
ambit of charges 征税范围;收费范围 vl)l'  
amended valuation 经修订的估值 Ow,b^|  
American Commodities Exchange 美国商品交易所 \9EjClf o  
American Express Bank Limited 美国运通银行 >H ,*H;6  
American Stock Exchange 美国证券交易所 0"z9Q\{}  
amortization 摊销 B9S@(/"7  
amount due from banks 存放银行同业的款项 ^iY j[~  
amount due from banks abroad 存放海外银行同业的款项 >9J:Uo1z  
amount due from holding companies 控股公司欠款 a 1*p*dM#  
amount due from local banks 存放本港银行同业的款项 1o>xEWt:0K  
amount due to banks 银行同业的存款 )+Pus~w  
amount due to banks abroad 海外银行同业的存款 I]q% 2ie  
amount due to holding companies 控股公司存款 W2!+z{:m  
amount due to local banks 本港银行同业的存款 >yDZw!C  
amount due to outport banks 外埠银行同业的存款 [2cD:JL  
amount for note issue 发行纸币的款额 5!9zI+S|=`  
amount of bond 担保契据的款额 dAj$1Ke  
amount of consideration 代价款额 I%Z  
amount of contribution 供款数额 <gBA1oRz  
amount of indebtedness 负债款额 TD_Oo-+\  
amount of principal of the loan 贷款本金额 Cgc\ a h  
amount of rates chargeable 应征差饷数额 cB&:z)i4  
amount of share capital 股本额 ,2ar7 5Va  
amount of sums assured 承保款额 \l3h0R  
amount of variation 变动幅度 ybUaTD@?}b  
amount of vote 拨款数额  9gZ$   
amount payable 应付款额 d'sZ xU  
amount receivable 应收款额 FVBYo%Ap  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Oow2>F%_#  
analysis 分析 / XIhj  
ancillary risk 附属风险 6W Ur QFK  
annual account 周年帐目;周年帐目报表;年度决算;年结 ;A[Q2(w+  
annual accounting date 年结日期 |Q>IrT  
annual allowance 每年免税额;年积金;年度津贴;年津 *{{89E>wC  
annual balance 年度余额 9c m#56  
annual disposable income 每年可动用收入 4KrL{Z+}  
annual estimates 周年预算 cM7[_*Ot<m  
annual fee 年费 nQS|Lt_+  
annual general meeting 周年大会 {l >hMxij  
annual growth rate 年增率;每年增长率 Z%\,w(o[h  
annual long-term supplement 长期个案每年补助金 A5w6]:f2  
annual pensionable emolument 可供计算退休金的年薪 ,Y48[_ymm  
annual report 年报 @=kSo -SX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BsJC0I(  
annual return 周年报表;周年申报表;每年报税表格 1-QS~)+  
Annual Return Rules 《周年报表规则》 nFs(?Rv*  
annual review of consumer prices 每年消费物价回顾 ;*&-C9b  
annual roll-forward basis 逐年延展方式 B7vpsSL  
annual salary 年薪 v*yuE5{  
annual statement 年度报表;年度决算表 o _H`o&xr  
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 S21,VpW\  
annuitant 年金受益人 m j@13$=  
annuity 年金 N}YkMJy  
annuity contract 年金合约 )sp+8  
annuity on human life 人寿年金 #R RRu2  
antecedent debt 先前的债项 }o{(S%%  
ante-dated cheque 倒填日期支票 29q _BR *:  
anticipated expenditure 预期开支 -|\ZrE_h  
anticipated net profit 预期纯利 7"xd1l?zz  
anticipated revenue 预期收入 >yh2Lri  
anti-inflation measure 反通货膨胀措施 ,6W>can  
anti-inflationary stance 反通货膨胀立场 ws^ np  
apparent deficit 表面赤字 ]M' =^32  
apparent financial solvency 表面偿债能力 u> / TE  
apparent partner 表面合伙人 4ss4kp_>  
application for personal assessment 个人入息课税申请书 yR.Ong  
application of fund 资金应用 L4?IHNB  
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 H 7 ^/q7  
appointed actuary 委任精算师 h`.&f  
appointed auditor 委任核数师;委任审计师 da~],MN  
appointed trustee 委任的受托人 c6/=Gq{.  
appointer 委任人 W`*r>`krVJ  
apportioned pro rata 按比例分摊 /,Jqmm#s^  
apportionment 分配;分摊 j 1HW._G  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Jpo (Wl  
apportionment formula 分摊方程式 S#[j )U-  
apportionment of estate duty 遗产税的分摊 8e"gW >f  
appraisal 估价;评估  0Fr?^3h  
appreciable growth 可观增长 IdxzE_@  
appreciable impact 显着影响 wn)W ?P;k  
appreciable increase 可观增长 8sK9G` k  
appreciation 增值;升值 Nl(Foya%)  
appreciation against other currencies 相对其他货币升值 RY*U"G0#w  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x3eZ^8^1}  
appreciation tax 增值税 cPc</[x[W  
appropriation 拨款;拨用;拨付 w:l V"]1  
appropriation account 拨款帐目 $ o#V#  
Appropriation Bill 拨款法案 hwN f~3eJk  
appropriation-in-aid system 补助拨款办法 ##4HYQ%E  
approved assets 核准资产 ROZF)|l  
approved basket stock 认可一篮子证券 w"&n?L  
approved budget 核准预算 7 x?<*T  
approved charitable donation 认可慈善捐款 m<2M4u   
approved charitable institution 认可慈善机构 XHGFf_kW_N  
approved currency 核准货币;认可货币 R_S.tT!  
approved estimates 核准预算 ]:/Q]n^  
approved estimates of expenditure 核准开支预算 "Os_vlapHo  
approved overseas insurer 核准海外保险人 -+-_I*(  
approved overseas trust company 核准海外信托公司 iMRwp+$  
approved pooled investment fund 核准汇集投资基金 ZWp(GC1NA  
approved provident fund scheme 认可公积金计划 1 I",L&S1  
approved provision 核准拨款 L\z~uo3:  
approved redeemable share 核准可赎回股份 ',5 ky{  
approved regional stock 认可地区性证券 TrR8?-  
approved retirement scheme 认可退休金计划 n>U5R_T  
approved subordinated loan 核准附属贷款 2jCfT>`3  
arbitrage 套戥;套汇;套利 QoH6  
arbitrageur 套戥者;套汇者 t#eTV@-  
arbitrary amount 临时款项 )TM4R)r%)9  
arrangement 措施;安排;协定 QUQ'3  
arrears 欠款 NSA-}2$  
arrears of pay 欠付薪酬 P J[`|  
arrears of revenue 逾期未收税款;逾期未收的帐项 )IZ~G\Ra'  
articles of association 组织章程;组织细则;组织章程细则 LvYB7<zk>  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 c_!cv":s  
ascertainment of profit 确定利润 0%I=d  
"Asia Clear" “亚洲结算系统”
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