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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 0-0 )E&2  
allotment notice 股份配售通知;配股通知 vKAHf;1  
allotment of shares 股份分配 Jkpw8E7  
allowable 可获宽免;免税的 2P$lXGjh  
allowable business loss 可扣除的营业亏损 r{)d?Ho=  
allowable expenses 可扣税的支出 |C'w] QYm  
allowance 免税额;津贴;备抵;准备金 :m5& i&  
allowance for debts 债项的免税额 =/6.4;8  
allowance for depreciation by wear and tear 耗损折旧免税额 vc6UA%/f  
allowance for funeral expenses 殡殓费的免税额 D\(,:_ge  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 3 4YYw@?}Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 B_hob  
allowance to debtor 给债务人的津贴 Q+mMp I  
alteration of capital 资本更改 x@DXW(  
alternate trustee 候补受托人 c/;t.+g  
amalgamation 合并 z$ysp!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P :lv Z   
ambit of charges 征税范围;收费范围 dr~MyQ  
amended valuation 经修订的估值 `"AjbCL  
American Commodities Exchange 美国商品交易所 Vnh +2XiK  
American Express Bank Limited 美国运通银行 )FWF T:P~  
American Stock Exchange 美国证券交易所 )@eBe^  
amortization 摊销 j`,;J[Zd`h  
amount due from banks 存放银行同业的款项 g ywI@QD%#  
amount due from banks abroad 存放海外银行同业的款项 vlyq2>TfR  
amount due from holding companies 控股公司欠款 6 $ IXER  
amount due from local banks 存放本港银行同业的款项 <kLY1 EILM  
amount due to banks 银行同业的存款 Zt lS*id_  
amount due to banks abroad 海外银行同业的存款 #Yw^n?~~  
amount due to holding companies 控股公司存款 a:zx&DwM  
amount due to local banks 本港银行同业的存款 cnLC>_hY  
amount due to outport banks 外埠银行同业的存款 v^@L?{" }8  
amount for note issue 发行纸币的款额 e"r}I!.  
amount of bond 担保契据的款额 b8b-M]P-=  
amount of consideration 代价款额 $k'f)E  
amount of contribution 供款数额 EyBdL  
amount of indebtedness 负债款额 M |n)LyL  
amount of principal of the loan 贷款本金额 0 p2 0Rt  
amount of rates chargeable 应征差饷数额 )[p8  
amount of share capital 股本额 W**=X\"'  
amount of sums assured 承保款额 Maa5a  
amount of variation 变动幅度 ^]U2Jd  
amount of vote 拨款数额 bx6@FKns}  
amount payable 应付款额 (R6ZoBZ  
amount receivable 应收款额 ` t6lnO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4 T^M@+&|  
analysis 分析 _ <>+Dk&  
ancillary risk 附属风险 M<ad>M  
annual account 周年帐目;周年帐目报表;年度决算;年结 J YSw!!eC  
annual accounting date 年结日期 ++ dV5  
annual allowance 每年免税额;年积金;年度津贴;年津 N23s{S t  
annual balance 年度余额 e\yj>tQJg  
annual disposable income 每年可动用收入 *s%s|/  
annual estimates 周年预算 (S2<6Nm8  
annual fee 年费 yLDHJ}R  
annual general meeting 周年大会 G x,D'H'  
annual growth rate 年增率;每年增长率 +vU.#C_2  
annual long-term supplement 长期个案每年补助金 PU'v o4  
annual pensionable emolument 可供计算退休金的年薪 PA,j;{,(b  
annual report 年报 8ZIv:nO$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^k_!+8"q{  
annual return 周年报表;周年申报表;每年报税表格 Zz Kn,+  
Annual Return Rules 《周年报表规则》 E_H1X'|qS4  
annual review of consumer prices 每年消费物价回顾 R p@u.C <  
annual roll-forward basis 逐年延展方式 2X*epU_1h  
annual salary 年薪 PN.6BJvu  
annual statement 年度报表;年度决算表 jV<LmVcZY  
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 \]9;c6(  
annuitant 年金受益人 }K*ri  
annuity 年金 RtIc:ym  
annuity contract 年金合约 D>|:f-Z6Z  
annuity on human life 人寿年金 ?BLOc;I&a  
antecedent debt 先前的债项 BMdr.0  
ante-dated cheque 倒填日期支票 mdZELRu  
anticipated expenditure 预期开支 <!+o8z]  
anticipated net profit 预期纯利 'P~*cr ?A  
anticipated revenue 预期收入 iF%q 6R  
anti-inflation measure 反通货膨胀措施 zu^ AkMc  
anti-inflationary stance 反通货膨胀立场 K[ \z'9Q  
apparent deficit 表面赤字 QqwX Fk  
apparent financial solvency 表面偿债能力 ^#=L?e  
apparent partner 表面合伙人 FdSaOod8  
application for personal assessment 个人入息课税申请书 sW]n~kTt'  
application of fund 资金应用 v4v+;[a%  
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 djSN{>S  
appointed actuary 委任精算师 <pE G8_{}  
appointed auditor 委任核数师;委任审计师 `773& \PK  
appointed trustee 委任的受托人 r]E$uq bR  
appointer 委任人 R80R{Ze  
apportioned pro rata 按比例分摊 sbs"26IE  
apportionment 分配;分摊 %/^d]#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -0]aOT--  
apportionment formula 分摊方程式 (8*lLZ  
apportionment of estate duty 遗产税的分摊 ?k3b\E3  
appraisal 估价;评估 uVk8KMYU   
appreciable growth 可观增长 H,I}R  
appreciable impact 显着影响 1]<!Xuk^f  
appreciable increase 可观增长 ry T8*}o  
appreciation 增值;升值 =QC^7T  
appreciation against other currencies 相对其他货币升值 Yn#8uaU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w %zw+E  
appreciation tax 增值税 [D,:=p`  
appropriation 拨款;拨用;拨付 MvW>ktkU  
appropriation account 拨款帐目 UQ8x #(`ak  
Appropriation Bill 拨款法案 x3P@AC$\  
appropriation-in-aid system 补助拨款办法 N\fT6#5B  
approved assets 核准资产 l<HRD  
approved basket stock 认可一篮子证券 6+FON$8  
approved budget 核准预算 YNXk32@j@e  
approved charitable donation 认可慈善捐款  Ocb2XEF  
approved charitable institution 认可慈善机构 gP<_DEd^`  
approved currency 核准货币;认可货币 WAa?$"U2  
approved estimates 核准预算 5;{Bdvcv  
approved estimates of expenditure 核准开支预算 zb" hy"hKw  
approved overseas insurer 核准海外保险人 w=`z!x![/  
approved overseas trust company 核准海外信托公司 zfZDtKq  
approved pooled investment fund 核准汇集投资基金 VMWg:=~$  
approved provident fund scheme 认可公积金计划 |rvrSab)  
approved provision 核准拨款 p4t)Z#0  
approved redeemable share 核准可赎回股份 _y9P]@Q7%  
approved regional stock 认可地区性证券 -1:Z^&e/  
approved retirement scheme 认可退休金计划 2{CSH_"Z7  
approved subordinated loan 核准附属贷款 *I67SBt  
arbitrage 套戥;套汇;套利 K[[k,W]qb  
arbitrageur 套戥者;套汇者 !7 oy%{L  
arbitrary amount 临时款项 jE#8&P~  
arrangement 措施;安排;协定 [*G2wP[$  
arrears 欠款 f*],j  
arrears of pay 欠付薪酬 Ic}o fBK  
arrears of revenue 逾期未收税款;逾期未收的帐项 k~#|8eLv  
articles of association 组织章程;组织细则;组织章程细则 5avO48;Vc  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 bw\=F_>L  
ascertainment of profit 确定利润 `k&K"jA7$  
"Asia Clear" “亚洲结算系统”
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