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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 wt]onve}%  
allotment notice 股份配售通知;配股通知 8MU+i%hd  
allotment of shares 股份分配 s+DOr$\  
allowable 可获宽免;免税的 ew?4;  
allowable business loss 可扣除的营业亏损 B 1je Ik,  
allowable expenses 可扣税的支出 ^M0  
allowance 免税额;津贴;备抵;准备金 $Y,y~4I  
allowance for debts 债项的免税额 sFt"2TVr3  
allowance for depreciation by wear and tear 耗损折旧免税额 W[/Txc0$  
allowance for funeral expenses 殡殓费的免税额 3N257]  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 pLSh +*F  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q`kV| pjg  
allowance to debtor 给债务人的津贴 $t0o*i{  
alteration of capital 资本更改 >cJix 1  
alternate trustee 候补受托人 _0}u0fk  
amalgamation 合并 i]9C"Kw$L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x n?$@  
ambit of charges 征税范围;收费范围 -Gy=1W`09  
amended valuation 经修订的估值 Z-:T')#Cf  
American Commodities Exchange 美国商品交易所 Np7+g`nG  
American Express Bank Limited 美国运通银行 `3g5n:"g\  
American Stock Exchange 美国证券交易所 HA$X g j  
amortization 摊销 S#kYPe  
amount due from banks 存放银行同业的款项 galzk$D  
amount due from banks abroad 存放海外银行同业的款项 f*}}Az.4  
amount due from holding companies 控股公司欠款 0nbY~j$A=  
amount due from local banks 存放本港银行同业的款项 :CLWmMC_  
amount due to banks 银行同业的存款 U$|q]N  
amount due to banks abroad 海外银行同业的存款 ?zex]!R  
amount due to holding companies 控股公司存款 9HB+4q[  
amount due to local banks 本港银行同业的存款 L I*=T   
amount due to outport banks 外埠银行同业的存款 SSxp!E'  
amount for note issue 发行纸币的款额 pu~b\&^G  
amount of bond 担保契据的款额 't6l@ _x  
amount of consideration 代价款额 zzK<>@c  
amount of contribution 供款数额 bgLa`8  
amount of indebtedness 负债款额 kM J}sS  
amount of principal of the loan 贷款本金额 A3)"+`&PUl  
amount of rates chargeable 应征差饷数额 pT{is.RM  
amount of share capital 股本额 7r&lW<:>  
amount of sums assured 承保款额 p4V*%A&w  
amount of variation 变动幅度 ^"<x4e9+j  
amount of vote 拨款数额 :_}xN!9LA  
amount payable 应付款额 _K}q%In  
amount receivable 应收款额 ?Z2`8]-E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ! c`&L_ "!  
analysis 分析 )r^vrCNy>  
ancillary risk 附属风险 HjIIhl?UY  
annual account 周年帐目;周年帐目报表;年度决算;年结 G9NI`]k  
annual accounting date 年结日期 f0vO(@I  
annual allowance 每年免税额;年积金;年度津贴;年津 D=Q.Q  
annual balance 年度余额 ?5FlbiT  
annual disposable income 每年可动用收入 2xf #@`U  
annual estimates 周年预算 8OKG@hc  
annual fee 年费 Q 9fK)j1$  
annual general meeting 周年大会 f"RC(("6W  
annual growth rate 年增率;每年增长率 U0t|i'Hx  
annual long-term supplement 长期个案每年补助金 KCO.8=y3  
annual pensionable emolument 可供计算退休金的年薪 &Ts!#OcB,  
annual report 年报 eZEk$W%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l]4=W<N  
annual return 周年报表;周年申报表;每年报税表格 TG[u3 Y4  
Annual Return Rules 《周年报表规则》 n&Ckfo_D  
annual review of consumer prices 每年消费物价回顾 0N^+d,Xt.  
annual roll-forward basis 逐年延展方式 h;,1BpbM  
annual salary 年薪 f";pfu_FZ  
annual statement 年度报表;年度决算表 ]XU4nNi  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~5'7u-;  
annuitant 年金受益人 m^!:n$  
annuity 年金 FY^2 Y  
annuity contract 年金合约 E447'aJ  
annuity on human life 人寿年金 $m;`O_-T  
antecedent debt 先前的债项 ]Cj@",/3#  
ante-dated cheque 倒填日期支票 o`QNZN7/}  
anticipated expenditure 预期开支  q[ _qZ  
anticipated net profit 预期纯利 1l$2T y+ =  
anticipated revenue 预期收入 ?<${?L>  
anti-inflation measure 反通货膨胀措施 U3X5tED  
anti-inflationary stance 反通货膨胀立场 5X20/+aT  
apparent deficit 表面赤字 &J)<1!|  
apparent financial solvency 表面偿债能力 uR ?W|a  
apparent partner 表面合伙人 S[1<Qrv]  
application for personal assessment 个人入息课税申请书 lFGuQLuqA{  
application of fund 资金应用 &cL1 EQ(  
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 ux<|8S  
appointed actuary 委任精算师 g3z/yj  
appointed auditor 委任核数师;委任审计师 J-hJqR*;K  
appointed trustee 委任的受托人 B W<Dmn  
appointer 委任人 eCYPd-d  
apportioned pro rata 按比例分摊 -NXxxK  
apportionment 分配;分摊 1Z) Et,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #7 3pryXV  
apportionment formula 分摊方程式 d.FU) )lmD  
apportionment of estate duty 遗产税的分摊 >\d&LLAe  
appraisal 估价;评估 ,B[j{sE  
appreciable growth 可观增长 f`n4'dG  
appreciable impact 显着影响 SLKpl LO  
appreciable increase 可观增长 !&{rnK  
appreciation 增值;升值 TI'v /=;)  
appreciation against other currencies 相对其他货币升值 '{" Rjv7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dymq Z<  
appreciation tax 增值税 x~V[}4E%>  
appropriation 拨款;拨用;拨付 4yxQq7 m,  
appropriation account 拨款帐目 :~otzI4%!  
Appropriation Bill 拨款法案 ob\-OMNs@  
appropriation-in-aid system 补助拨款办法 A`n>9|R  
approved assets 核准资产 oZa'cZN s  
approved basket stock 认可一篮子证券 c_3B:F7  
approved budget 核准预算 S"cTi[9  
approved charitable donation 认可慈善捐款 wXKtQ#o}  
approved charitable institution 认可慈善机构 JM3[ yNSN@  
approved currency 核准货币;认可货币 w*-42r3,'  
approved estimates 核准预算 ; ~pgF_  
approved estimates of expenditure 核准开支预算 We f%f] u  
approved overseas insurer 核准海外保险人 Vh^y6U<  
approved overseas trust company 核准海外信托公司 9MMCWMV  
approved pooled investment fund 核准汇集投资基金 2!{D~Gfl=  
approved provident fund scheme 认可公积金计划 BS9VwG <Z  
approved provision 核准拨款 N1$u@P{  
approved redeemable share 核准可赎回股份 zmo2uUEd  
approved regional stock 认可地区性证券 % T({;/  
approved retirement scheme 认可退休金计划 ./#YUIC  
approved subordinated loan 核准附属贷款 jr=9.=jI8k  
arbitrage 套戥;套汇;套利 hz o> :U  
arbitrageur 套戥者;套汇者 7*l$ i/!  
arbitrary amount 临时款项 Az&>.*  
arrangement 措施;安排;协定 )[ V8YiyU  
arrears 欠款 Vu3DP+u|i  
arrears of pay 欠付薪酬 +V4)><  
arrears of revenue 逾期未收税款;逾期未收的帐项 z`wIb  
articles of association 组织章程;组织细则;组织章程细则 UxGu1a  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 }bb,Iib  
ascertainment of profit 确定利润 WC#6(H5t$  
"Asia Clear" “亚洲结算系统”
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