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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 0527Wj  
allotment notice 股份配售通知;配股通知 K98i[,rP  
allotment of shares 股份分配 gv5*!eI  
allowable 可获宽免;免税的 ^n0]dizB  
allowable business loss 可扣除的营业亏损 Sna4wkbS  
allowable expenses 可扣税的支出 YJ$1N!rG  
allowance 免税额;津贴;备抵;准备金 q+,Q<2J  
allowance for debts 债项的免税额 hMtf.3S7c  
allowance for depreciation by wear and tear 耗损折旧免税额 Ar~"R4!  
allowance for funeral expenses 殡殓费的免税额 E!S 78 z:  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 b86}% FM  
allowance for repairs and outgoings 修葺及支出方面的免税额 F2X0%te  
allowance to debtor 给债务人的津贴 Z0l+1iMx  
alteration of capital 资本更改 ?6'rBH/w  
alternate trustee 候补受托人 O*#*%RL|  
amalgamation 合并 6Aocm R0D'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y`?-VaY  
ambit of charges 征税范围;收费范围 `-LGU7~+  
amended valuation 经修订的估值 Yup3^E w&  
American Commodities Exchange 美国商品交易所 y( y8+ZT  
American Express Bank Limited 美国运通银行 $MJm*6h  
American Stock Exchange 美国证券交易所 dO%W+K  
amortization 摊销 4[N^>qt =  
amount due from banks 存放银行同业的款项 }f2r!7:x  
amount due from banks abroad 存放海外银行同业的款项 orb_"Qw  
amount due from holding companies 控股公司欠款 >t7x>_~   
amount due from local banks 存放本港银行同业的款项 ;| 1$Q!4  
amount due to banks 银行同业的存款 NVRLrJWpp  
amount due to banks abroad 海外银行同业的存款 ?,/U^rf^4  
amount due to holding companies 控股公司存款 <_Q1k>  
amount due to local banks 本港银行同业的存款 IsR!'%Pu  
amount due to outport banks 外埠银行同业的存款 :,)lm.}]t  
amount for note issue 发行纸币的款额 -lv)tHs<  
amount of bond 担保契据的款额 5 (A5Y-B  
amount of consideration 代价款额 08*v~(T  
amount of contribution 供款数额 X]y)qV)a[c  
amount of indebtedness 负债款额 bJD;>"*  
amount of principal of the loan 贷款本金额 &\_iOw8  
amount of rates chargeable 应征差饷数额 7F'`CleU  
amount of share capital 股本额 G z)NwD  
amount of sums assured 承保款额 W6Y@U$P#G  
amount of variation 变动幅度 Dih3}X&jn$  
amount of vote 拨款数额 mx=BD'  
amount payable 应付款额 c%qv9   
amount receivable 应收款额 Rn@# d}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %;D.vKoh  
analysis 分析 G$sA`<<  
ancillary risk 附属风险 sq'Pyz[[  
annual account 周年帐目;周年帐目报表;年度决算;年结 M8u<qj&<O  
annual accounting date 年结日期 k!{p7*0  
annual allowance 每年免税额;年积金;年度津贴;年津 M+x,opl  
annual balance 年度余额 {^N[("`  
annual disposable income 每年可动用收入  )RcL/n  
annual estimates 周年预算 CJhL)0Cs  
annual fee 年费 ]~Z6 ;  
annual general meeting 周年大会 aCL!]4K84$  
annual growth rate 年增率;每年增长率 h;0S%ZC  
annual long-term supplement 长期个案每年补助金 [ Fz`D/  
annual pensionable emolument 可供计算退休金的年薪 2@ Z(P.Gh  
annual report 年报 \nP>:5E1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0P]E6hWgg  
annual return 周年报表;周年申报表;每年报税表格 PsZ >P|e1  
Annual Return Rules 《周年报表规则》 nqf,4MR  
annual review of consumer prices 每年消费物价回顾 nWHa.H#  
annual roll-forward basis 逐年延展方式 ZIF49`Y4TF  
annual salary 年薪 Mec5h}^  
annual statement 年度报表;年度决算表 e$pMsw'MJ  
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 CoA6  
annuitant 年金受益人 QMZ)-ty"  
annuity 年金 m?&1yU9  
annuity contract 年金合约 `ta7Gc/:UY  
annuity on human life 人寿年金 & j+oJasI  
antecedent debt 先前的债项 ~^cMys |'  
ante-dated cheque 倒填日期支票 C/-63O_  
anticipated expenditure 预期开支 =J~ x  
anticipated net profit 预期纯利  ^k\e8F/  
anticipated revenue 预期收入 x@Hc@R<!  
anti-inflation measure 反通货膨胀措施 ,f&5pw =  
anti-inflationary stance 反通货膨胀立场 7t*"%]o  
apparent deficit 表面赤字 /Js7`r=Rx  
apparent financial solvency 表面偿债能力 & :7ZQ1  
apparent partner 表面合伙人 1u9LdkhnY  
application for personal assessment 个人入息课税申请书 'R:"5d  
application of fund 资金应用 NhYLt w^u  
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 H8On<C=  
appointed actuary 委任精算师 NrJKbk^4u/  
appointed auditor 委任核数师;委任审计师 @|tL8?  
appointed trustee 委任的受托人 ;"m ,:5%  
appointer 委任人 @Rw !'T  
apportioned pro rata 按比例分摊 ,YMp<C  
apportionment 分配;分摊 eh5gjSqx  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *v3]}g[<  
apportionment formula 分摊方程式 ]:~OG@(  
apportionment of estate duty 遗产税的分摊 wg]j+r@  
appraisal 估价;评估 b 'pOJS  
appreciable growth 可观增长 m RO~aD!N  
appreciable impact 显着影响 X7g1:L1Ys  
appreciable increase 可观增长 E2{FK)qT  
appreciation 增值;升值 ok4@N @  
appreciation against other currencies 相对其他货币升值 ez6EjUk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G@Z?&"    
appreciation tax 增值税 5>\/[I/!  
appropriation 拨款;拨用;拨付 +@/"%9w  
appropriation account 拨款帐目 #gcF"L||  
Appropriation Bill 拨款法案 G-.^O,%  
appropriation-in-aid system 补助拨款办法 ]V#M%0:Q82  
approved assets 核准资产 :B:"NyPA  
approved basket stock 认可一篮子证券 8UVmv=T  
approved budget 核准预算 Z KckAz\#  
approved charitable donation 认可慈善捐款 Aj4T"^fv  
approved charitable institution 认可慈善机构 K]9"_UnN  
approved currency 核准货币;认可货币 \9g+^vQg  
approved estimates 核准预算 HZf/CE9T  
approved estimates of expenditure 核准开支预算 v t9)pMs  
approved overseas insurer 核准海外保险人 K]0JC/R6(@  
approved overseas trust company 核准海外信托公司 s=QAO!aw  
approved pooled investment fund 核准汇集投资基金 <"r#:Wr  
approved provident fund scheme 认可公积金计划 8Bjib&im  
approved provision 核准拨款 /Dj=iBO  
approved redeemable share 核准可赎回股份 Q{lpKe0  
approved regional stock 认可地区性证券 9c6gkt9eB  
approved retirement scheme 认可退休金计划 t>$kWd{9e;  
approved subordinated loan 核准附属贷款 y;o^- O  
arbitrage 套戥;套汇;套利 9AJ7h9L  
arbitrageur 套戥者;套汇者 M!XsJ<jN/  
arbitrary amount 临时款项 !GNBDRr  
arrangement 措施;安排;协定 ] A+?EE2/  
arrears 欠款 Aw5 HF34J  
arrears of pay 欠付薪酬 M%kO7>h8  
arrears of revenue 逾期未收税款;逾期未收的帐项 _<OSqE  
articles of association 组织章程;组织细则;组织章程细则 ^i} L-QR  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 tyqT  
ascertainment of profit 确定利润 E }nH1  
"Asia Clear" “亚洲结算系统”
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