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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 UxyY<H~Wx  
allotment notice 股份配售通知;配股通知 Vt'L1Wr0v  
allotment of shares 股份分配 !Cw!+fZ\l  
allowable 可获宽免;免税的 ,'~ #Ch  
allowable business loss 可扣除的营业亏损 G+U3wF],  
allowable expenses 可扣税的支出 R*087X7 N|  
allowance 免税额;津贴;备抵;准备金 9qpU@V!  
allowance for debts 债项的免税额 W6vf=I@f  
allowance for depreciation by wear and tear 耗损折旧免税额 YgEM:'1f  
allowance for funeral expenses 殡殓费的免税额 hyfR9~  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Pe y//U  
allowance for repairs and outgoings 修葺及支出方面的免税额  IV0[!D  
allowance to debtor 给债务人的津贴 X(]Zr  
alteration of capital 资本更改 {7qA&c=  
alternate trustee 候补受托人 tRteyNA  
amalgamation 合并 g5y;?fqJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Gg|M+M?+  
ambit of charges 征税范围;收费范围 #|Oj]bd(=  
amended valuation 经修订的估值 O+_N!/  
American Commodities Exchange 美国商品交易所 3y ryeS  
American Express Bank Limited 美国运通银行 G+VD8]!K1  
American Stock Exchange 美国证券交易所 gz;&u)  
amortization 摊销 g`[`P@  
amount due from banks 存放银行同业的款项 d8E,o7$m  
amount due from banks abroad 存放海外银行同业的款项 @u/H8\.l  
amount due from holding companies 控股公司欠款 FQROK4x%"  
amount due from local banks 存放本港银行同业的款项 &Yf",KcL*I  
amount due to banks 银行同业的存款 z1vw'VT>  
amount due to banks abroad 海外银行同业的存款 *_1[[~Aw  
amount due to holding companies 控股公司存款 03([@d6<E  
amount due to local banks 本港银行同业的存款 DI,K(_@G  
amount due to outport banks 外埠银行同业的存款 $"\O;dp7l  
amount for note issue 发行纸币的款额 *"cD.)]#2  
amount of bond 担保契据的款额 =1Z;Ma<;  
amount of consideration 代价款额 B76 v}O:  
amount of contribution 供款数额 vc8?I."?  
amount of indebtedness 负债款额 ,3Hc CuT  
amount of principal of the loan 贷款本金额 _9@ >;]  
amount of rates chargeable 应征差饷数额 y\'P3ihK  
amount of share capital 股本额 rk|a5-i  
amount of sums assured 承保款额 8:thWGLN  
amount of variation 变动幅度 B[F-gq-  
amount of vote 拨款数额 `ZMK9f:  
amount payable 应付款额 9JnY$e<&  
amount receivable 应收款额 }mZV L~|V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^:u?ye;  
analysis 分析 RV+E^pkp$  
ancillary risk 附属风险 $*\L4<(  
annual account 周年帐目;周年帐目报表;年度决算;年结 f<<rTE6  
annual accounting date 年结日期 gsPl _  
annual allowance 每年免税额;年积金;年度津贴;年津 ;:mu}  
annual balance 年度余额 _U0$=V  
annual disposable income 每年可动用收入 [h &BAR/ 2  
annual estimates 周年预算 |cDszoT /  
annual fee 年费 hO#t:WxF I  
annual general meeting 周年大会 A\AT0th  
annual growth rate 年增率;每年增长率 [ohBPQO  
annual long-term supplement 长期个案每年补助金 C5@V/vA  
annual pensionable emolument 可供计算退休金的年薪 aY)2eY  
annual report 年报 ]]BOk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {v` 2sB  
annual return 周年报表;周年申报表;每年报税表格 hoQ7).>  
Annual Return Rules 《周年报表规则》 PB53myDQ  
annual review of consumer prices 每年消费物价回顾 rNlW7 Y  
annual roll-forward basis 逐年延展方式 LA%bq_> f  
annual salary 年薪 iiG f'@/  
annual statement 年度报表;年度决算表 yz\c5  
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 'O?~p55T  
annuitant 年金受益人 QI}E4-s8  
annuity 年金 Xsuwa-G!5~  
annuity contract 年金合约 zhblLBpeE\  
annuity on human life 人寿年金 +f NvNbtA  
antecedent debt 先前的债项 8)yI<`q6  
ante-dated cheque 倒填日期支票 -*a?<ES`  
anticipated expenditure 预期开支 55Gtp\L  
anticipated net profit 预期纯利 <>Y?v C  
anticipated revenue 预期收入 j1-,Sqi  
anti-inflation measure 反通货膨胀措施 |Au]1}  
anti-inflationary stance 反通货膨胀立场 E9}{1A  
apparent deficit 表面赤字 hhI)' $  
apparent financial solvency 表面偿债能力 (Yb[)m>fQ}  
apparent partner 表面合伙人 l=}~v  
application for personal assessment 个人入息课税申请书 tPfFqqT  
application of fund 资金应用 lfN~A"X  
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 ~9\zWRh  
appointed actuary 委任精算师 $` VFdAe  
appointed auditor 委任核数师;委任审计师 -JT/ 9IQ  
appointed trustee 委任的受托人 1HT_  
appointer 委任人 beXNrf=bG  
apportioned pro rata 按比例分摊 ihCIh6  
apportionment 分配;分摊 o<i,*y88  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $s5a G)?7  
apportionment formula 分摊方程式 i38[hQR9a  
apportionment of estate duty 遗产税的分摊 &M />tE Z)  
appraisal 估价;评估 G?c-79]U  
appreciable growth 可观增长 58tVx'1y  
appreciable impact 显着影响 H%F>@(U  
appreciable increase 可观增长 EZDy+6b  
appreciation 增值;升值 HQP}w%8x  
appreciation against other currencies 相对其他货币升值 u3 0s_\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O) atNE   
appreciation tax 增值税 ~b~2 >c9  
appropriation 拨款;拨用;拨付 7q =G&e7  
appropriation account 拨款帐目 &>g'$a<[  
Appropriation Bill 拨款法案 ~lAKJs#{  
appropriation-in-aid system 补助拨款办法 rN)V[5R#M  
approved assets 核准资产 O1&b]C#  
approved basket stock 认可一篮子证券 [K/m  
approved budget 核准预算 n(seNp%_  
approved charitable donation 认可慈善捐款 = u[#2!  
approved charitable institution 认可慈善机构 . Dg*\ h  
approved currency 核准货币;认可货币 DL'iS  
approved estimates 核准预算 Z3TS,a1I4  
approved estimates of expenditure 核准开支预算 *hLQ  
approved overseas insurer 核准海外保险人 "KX=ow#z|  
approved overseas trust company 核准海外信托公司 vmTs9"ujF,  
approved pooled investment fund 核准汇集投资基金 \!]hU%Un  
approved provident fund scheme 认可公积金计划 :Y,BdU  
approved provision 核准拨款 4QOEw-~w&s  
approved redeemable share 核准可赎回股份 !k3e\v|  
approved regional stock 认可地区性证券 VZ& A%UFC  
approved retirement scheme 认可退休金计划 BQH}6ueZ  
approved subordinated loan 核准附属贷款 s*/bi W  
arbitrage 套戥;套汇;套利 `o]g~AKX  
arbitrageur 套戥者;套汇者 d?AlI  
arbitrary amount 临时款项 ?S$i?\Qh  
arrangement 措施;安排;协定 gD`>Twa&6  
arrears 欠款 Vwk#qgnX  
arrears of pay 欠付薪酬 w;UqEC V  
arrears of revenue 逾期未收税款;逾期未收的帐项  0|&\'{  
articles of association 组织章程;组织细则;组织章程细则 L|-98]8>  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 66x?A0P  
ascertainment of profit 确定利润 CI U1R;  
"Asia Clear" “亚洲结算系统”
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