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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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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 #gI&lO*\gr  
allotment notice 股份配售通知;配股通知 _-6e0srZ  
allotment of shares 股份分配 9ET/I$n  
allowable 可获宽免;免税的 fD(7F N8  
allowable business loss 可扣除的营业亏损 # |ddyCg2  
allowable expenses 可扣税的支出 w^ U}|h"  
allowance 免税额;津贴;备抵;准备金 7&px+155  
allowance for debts 债项的免税额 {WKOJG+.  
allowance for depreciation by wear and tear 耗损折旧免税额 #~1wv^  
allowance for funeral expenses 殡殓费的免税额 w~{| S7/  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 lJ'trYaq7  
allowance for repairs and outgoings 修葺及支出方面的免税额 U,38qKE  
allowance to debtor 给债务人的津贴 '&)D>@g  
alteration of capital 资本更改 &_YtY47  
alternate trustee 候补受托人 lY->ucS %P  
amalgamation 合并 mb~./.5F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 77^ "xsa  
ambit of charges 征税范围;收费范围 mw Z'=H  
amended valuation 经修订的估值 [NZ-WU&&LP  
American Commodities Exchange 美国商品交易所 nIR*_<ow  
American Express Bank Limited 美国运通银行 iz$FcA]  
American Stock Exchange 美国证券交易所 n_u`B|^Pj  
amortization 摊销 ]xI?,('_m  
amount due from banks 存放银行同业的款项 $kIo4$.Y$  
amount due from banks abroad 存放海外银行同业的款项 +/w(K,  
amount due from holding companies 控股公司欠款 Y!;gQeC  
amount due from local banks 存放本港银行同业的款项 s1Okoxh/!V  
amount due to banks 银行同业的存款 _l<| 1nH  
amount due to banks abroad 海外银行同业的存款 /4^G34  
amount due to holding companies 控股公司存款 }ymc5-  
amount due to local banks 本港银行同业的存款 pY, O_ t$  
amount due to outport banks 外埠银行同业的存款 2H3(HZv  
amount for note issue 发行纸币的款额 N-D(y  
amount of bond 担保契据的款额 |&Au6 3  
amount of consideration 代价款额 n+X1AOE[L  
amount of contribution 供款数额 | yS5[?.`  
amount of indebtedness 负债款额 hc6.#~i  
amount of principal of the loan 贷款本金额 C#ZhsWS!b  
amount of rates chargeable 应征差饷数额 jjX'_E  
amount of share capital 股本额 90?,-6  
amount of sums assured 承保款额 _ r~+p  
amount of variation 变动幅度 "NJ ,0A  
amount of vote 拨款数额 QTeFR&q8  
amount payable 应付款额 yS+ (<  
amount receivable 应收款额 2|$lk8/,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q%DVDq( z  
analysis 分析 1Jl{1;c  
ancillary risk 附属风险 K q/~T7Ru  
annual account 周年帐目;周年帐目报表;年度决算;年结 I'xC+nL@  
annual accounting date 年结日期 c1PViko,>  
annual allowance 每年免税额;年积金;年度津贴;年津 >kt~vJI  
annual balance 年度余额 cJSVT8  
annual disposable income 每年可动用收入 NoJUx['6  
annual estimates 周年预算 m**0rpA  
annual fee 年费 g&q]@m  
annual general meeting 周年大会 pn|p(6  
annual growth rate 年增率;每年增长率 B'<!k7Ewy  
annual long-term supplement 长期个案每年补助金 )\D2\1e(c  
annual pensionable emolument 可供计算退休金的年薪 7Nd*,DV_  
annual report 年报 2wGF-V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^=Q8]W_*  
annual return 周年报表;周年申报表;每年报税表格 KlY,NSlQ  
Annual Return Rules 《周年报表规则》 2]2{&bu  
annual review of consumer prices 每年消费物价回顾 E!dz/.  
annual roll-forward basis 逐年延展方式 =d}gv6v2S  
annual salary 年薪 j p!  
annual statement 年度报表;年度决算表 nt drXg  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 C:rRK*  
annuitant 年金受益人 U?JiVxE^  
annuity 年金 JL?Cnk$!  
annuity contract 年金合约 ?]s%(R,B5  
annuity on human life 人寿年金 1XqIPiXJ  
antecedent debt 先前的债项 S@9w'upd  
ante-dated cheque 倒填日期支票 txj wZ_p  
anticipated expenditure 预期开支 ;R/k2^uF  
anticipated net profit 预期纯利 >_&~!Y.Z=  
anticipated revenue 预期收入 }Q!h ov  
anti-inflation measure 反通货膨胀措施 lr-12-D%-  
anti-inflationary stance 反通货膨胀立场 TNyK@~#m  
apparent deficit 表面赤字 qUifw @  
apparent financial solvency 表面偿债能力 di"C]" ;  
apparent partner 表面合伙人 Jq=00fcT+  
application for personal assessment 个人入息课税申请书 kw 6cFz  
application of fund 资金应用 ub[""M?  
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 i:V0fBR[>  
appointed actuary 委任精算师 kuWK/6l4  
appointed auditor 委任核数师;委任审计师 #.<*; rB  
appointed trustee 委任的受托人 y T[Lzv#  
appointer 委任人 \d `dV0X  
apportioned pro rata 按比例分摊 UedvA9$&;  
apportionment 分配;分摊 "}0)YRz%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;3 G~["DA  
apportionment formula 分摊方程式 oP+kAV#]  
apportionment of estate duty 遗产税的分摊 BO?mQu~  
appraisal 估价;评估 's$A+8;L  
appreciable growth 可观增长 30A`\+^f  
appreciable impact 显着影响  t9?R/:B%  
appreciable increase 可观增长 3DxZ#/!  
appreciation 增值;升值 _L?v6MTj  
appreciation against other currencies 相对其他货币升值 6W)xj6<@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =@Q#dDnFu%  
appreciation tax 增值税 >(IITt  
appropriation 拨款;拨用;拨付 u^}7Vs .  
appropriation account 拨款帐目 fn1 ?Qp|  
Appropriation Bill 拨款法案 f %bc64N(  
appropriation-in-aid system 补助拨款办法 o}WB(WsG  
approved assets 核准资产 T [i7C3QS  
approved basket stock 认可一篮子证券 ` (7N^@  
approved budget 核准预算 :hC {5!|  
approved charitable donation 认可慈善捐款 B@ZqJw9J[  
approved charitable institution 认可慈善机构 WpXODkQL  
approved currency 核准货币;认可货币 08zi/g2 3  
approved estimates 核准预算 +CsI,Uf4*  
approved estimates of expenditure 核准开支预算 Rf)'HT  
approved overseas insurer 核准海外保险人 XD;15a  
approved overseas trust company 核准海外信托公司 lAdOC5+JX  
approved pooled investment fund 核准汇集投资基金 4(` 2#  
approved provident fund scheme 认可公积金计划 hknwis%y  
approved provision 核准拨款 k)N2 +/  
approved redeemable share 核准可赎回股份 2(c<U6#C'l  
approved regional stock 认可地区性证券 g0^~J2sDd  
approved retirement scheme 认可退休金计划 *\=2KIF'  
approved subordinated loan 核准附属贷款 s,eld@  
arbitrage 套戥;套汇;套利 D< nlb-  
arbitrageur 套戥者;套汇者 j#*asGdp#J  
arbitrary amount 临时款项 F,' ^se4&  
arrangement 措施;安排;协定 4q\.I +r^  
arrears 欠款 D__lqboz  
arrears of pay 欠付薪酬 ke3HK9P;  
arrears of revenue 逾期未收税款;逾期未收的帐项 PY^^^01P  
articles of association 组织章程;组织细则;组织章程细则 "wT ~$I"  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 3v9gb,)y\  
ascertainment of profit 确定利润 /Nj:!! AN  
"Asia Clear" “亚洲结算系统”
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