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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 i[@13kr   
allotment notice 股份配售通知;配股通知 *mVg_Kl  
allotment of shares 股份分配 ZP5 !O[Ut  
allowable 可获宽免;免税的 a{.q/Tbt  
allowable business loss 可扣除的营业亏损 Z`u$#<ukX  
allowable expenses 可扣税的支出 [iEz?1.,  
allowance 免税额;津贴;备抵;准备金 g4 eW<   
allowance for debts 债项的免税额 6y~F'/ww  
allowance for depreciation by wear and tear 耗损折旧免税额 QeG9CS)E}j  
allowance for funeral expenses 殡殓费的免税额 J|] .h  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 fP V n;  
allowance for repairs and outgoings 修葺及支出方面的免税额 "L:4 7!8  
allowance to debtor 给债务人的津贴 U(9_&sL  
alteration of capital 资本更改 P.qzP/Ny  
alternate trustee 候补受托人 g (WP  
amalgamation 合并 y;uR@ {  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [ r8 ZAS  
ambit of charges 征税范围;收费范围 {eV8h}KIl  
amended valuation 经修订的估值 KVJ, a  
American Commodities Exchange 美国商品交易所 Be=rBrI>  
American Express Bank Limited 美国运通银行 |PlNVd2  
American Stock Exchange 美国证券交易所 ".tL+A[  
amortization 摊销 RGE(#   
amount due from banks 存放银行同业的款项 EgU#r@7I  
amount due from banks abroad 存放海外银行同业的款项 18!y7 _cFT  
amount due from holding companies 控股公司欠款 \?d3Pn5`  
amount due from local banks 存放本港银行同业的款项 dw3Hk$"h  
amount due to banks 银行同业的存款 6:O<k2=2  
amount due to banks abroad 海外银行同业的存款 m^G(qoZ]  
amount due to holding companies 控股公司存款 > :IWRc2  
amount due to local banks 本港银行同业的存款   D**GC  
amount due to outport banks 外埠银行同业的存款 o[T+/Ej&  
amount for note issue 发行纸币的款额 *Bq}.Yn  
amount of bond 担保契据的款额 -g]Rs !w'  
amount of consideration 代价款额 Z(T{K\)uN  
amount of contribution 供款数额 yGf7k>K'  
amount of indebtedness 负债款额 G$+v |z  
amount of principal of the loan 贷款本金额 %)x9u$4W2  
amount of rates chargeable 应征差饷数额 `daqzn  
amount of share capital 股本额 Wc[,kc  
amount of sums assured 承保款额 :Ko6.|  
amount of variation 变动幅度 0(D^NtB7  
amount of vote 拨款数额 hd(FOKOP  
amount payable 应付款额 YR9fw  
amount receivable 应收款额 S@FO&o 0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ve3z5d:^  
analysis 分析 AQlB_ @ b  
ancillary risk 附属风险 C/Khp +  
annual account 周年帐目;周年帐目报表;年度决算;年结 La;G S  
annual accounting date 年结日期 hPDKxYD]f  
annual allowance 每年免税额;年积金;年度津贴;年津 x8PT+KC  
annual balance 年度余额 x i=ApwNj  
annual disposable income 每年可动用收入 kg[%Q]]  
annual estimates 周年预算 `za,sRFR  
annual fee 年费 CwA_jOp  
annual general meeting 周年大会 _`|1B$@x  
annual growth rate 年增率;每年增长率 _U<fS  
annual long-term supplement 长期个案每年补助金 sQvRupYRO  
annual pensionable emolument 可供计算退休金的年薪 _1p8(n  
annual report 年报 z%%O-1   
Annual Report on the Consumer Price Index 《消费物价指数年报》 4^tSg#!V{  
annual return 周年报表;周年申报表;每年报税表格 a>'ez0C  
Annual Return Rules 《周年报表规则》 f'^uuO#x  
annual review of consumer prices 每年消费物价回顾 mm-s?+&M;  
annual roll-forward basis 逐年延展方式 \^c4v\s<o#  
annual salary 年薪 ,Of^x ER`  
annual statement 年度报表;年度决算表 vxOqo)yO  
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  5&&4-  
annuitant 年金受益人 *?rWS"B  
annuity 年金 Q+ ^ &  
annuity contract 年金合约 :8A+2ra&  
annuity on human life 人寿年金 +jGHR& A t  
antecedent debt 先前的债项 /o9T [ ^\  
ante-dated cheque 倒填日期支票 3@> F-N  
anticipated expenditure 预期开支 G<;~nAo?f0  
anticipated net profit 预期纯利 ;sZG=y@  
anticipated revenue 预期收入 1iy$n  
anti-inflation measure 反通货膨胀措施 ;]>kp^C#  
anti-inflationary stance 反通货膨胀立场 oJz2-P mX  
apparent deficit 表面赤字 jxh:z  
apparent financial solvency 表面偿债能力 _M&TT]a  
apparent partner 表面合伙人 _FY&XL=  
application for personal assessment 个人入息课税申请书 $YL9 vJV  
application of fund 资金应用 FzT.9Vz7  
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 #j QauO  
appointed actuary 委任精算师 XA>W >|  
appointed auditor 委任核数师;委任审计师 lkn|>U[  
appointed trustee 委任的受托人 a1U|eLmUb  
appointer 委任人 $MQ}+ *Wr  
apportioned pro rata 按比例分摊 KP&+fDa  
apportionment 分配;分摊 ti\ ${C3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n~N>;m P  
apportionment formula 分摊方程式 Z/#_Swv  
apportionment of estate duty 遗产税的分摊  ~VGnE:  
appraisal 估价;评估 ?"6Zf LRi  
appreciable growth 可观增长 zM9#1^X  
appreciable impact 显着影响 =}^NyLE?  
appreciable increase 可观增长 :C~Ar]  
appreciation 增值;升值 ^SdF\uk{?6  
appreciation against other currencies 相对其他货币升值 8\n3 i"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :!`"GaTy  
appreciation tax 增值税  0#,a#P  
appropriation 拨款;拨用;拨付 $)i`!7`4=  
appropriation account 拨款帐目 ;H_/o+  
Appropriation Bill 拨款法案 ZZw`8 E  
appropriation-in-aid system 补助拨款办法  < $~lFV  
approved assets 核准资产 AjC:E+g  
approved basket stock 认可一篮子证券 3nq?Y8yac  
approved budget 核准预算 4CNrIF@  
approved charitable donation 认可慈善捐款 g{8RPw]  
approved charitable institution 认可慈善机构 SepjF  
approved currency 核准货币;认可货币 oaY_6  
approved estimates 核准预算 NB-dlv1  
approved estimates of expenditure 核准开支预算 z;c>Q\Q  
approved overseas insurer 核准海外保险人 m|a9T#B(  
approved overseas trust company 核准海外信托公司 t un}rdb  
approved pooled investment fund 核准汇集投资基金 *LT~:Gs#  
approved provident fund scheme 认可公积金计划 $^Fl*:6  
approved provision 核准拨款 _Cmmx`ln  
approved redeemable share 核准可赎回股份 ]K=#>rZrB  
approved regional stock 认可地区性证券 '%N?r,x C  
approved retirement scheme 认可退休金计划 7FB?t<x  
approved subordinated loan 核准附属贷款 jkAjYR.  
arbitrage 套戥;套汇;套利 XHr*Rs.[=  
arbitrageur 套戥者;套汇者 {!"UBALxc  
arbitrary amount 临时款项 44]s`QyG  
arrangement 措施;安排;协定 L.Y3/H_  
arrears 欠款 =~#mF<z5  
arrears of pay 欠付薪酬 SQp|  
arrears of revenue 逾期未收税款;逾期未收的帐项 *Rgr4- eS  
articles of association 组织章程;组织细则;组织章程细则 TBj2(Z  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 vB:\ZX4  
ascertainment of profit 确定利润 ;Rrh$Ag  
"Asia Clear" “亚洲结算系统”
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