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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 RIV + _}R  
allotment notice 股份配售通知;配股通知 sn-P&"q  
allotment of shares 股份分配 `2l j{N  
allowable 可获宽免;免税的 cD JeYduK  
allowable business loss 可扣除的营业亏损 e?yrx6  
allowable expenses 可扣税的支出 }_|qDMk+  
allowance 免税额;津贴;备抵;准备金 W<tw],M-#  
allowance for debts 债项的免税额 h*B7UzCg  
allowance for depreciation by wear and tear 耗损折旧免税额 9ymx;  
allowance for funeral expenses 殡殓费的免税额 >p?Vv0*  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 9kby-A4  
allowance for repairs and outgoings 修葺及支出方面的免税额 3!qp+i)?  
allowance to debtor 给债务人的津贴 R^k)^!/$f  
alteration of capital 资本更改 b2Oj 1dP1  
alternate trustee 候补受托人 Rn9e#_Az  
amalgamation 合并 :c}"a(|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `JzP V/6  
ambit of charges 征税范围;收费范围 ["N_t:9I  
amended valuation 经修订的估值 F!qt=)V@w  
American Commodities Exchange 美国商品交易所 H_vGa!_  
American Express Bank Limited 美国运通银行 N;mJHr3[F  
American Stock Exchange 美国证券交易所 t`Lh(`  
amortization 摊销 bx._,G  
amount due from banks 存放银行同业的款项  P0<)E  
amount due from banks abroad 存放海外银行同业的款项 d3jzGJrU}  
amount due from holding companies 控股公司欠款 -I'Jm=q3]  
amount due from local banks 存放本港银行同业的款项 <s wfYT!N  
amount due to banks 银行同业的存款 z{wZLqG  
amount due to banks abroad 海外银行同业的存款 w0&|8y  
amount due to holding companies 控股公司存款 YS0^ !7u  
amount due to local banks 本港银行同业的存款 PUbfQg  
amount due to outport banks 外埠银行同业的存款 Lc! t  
amount for note issue 发行纸币的款额 $i;m9_16  
amount of bond 担保契据的款额  sDl @  
amount of consideration 代价款额 34c+70x7  
amount of contribution 供款数额 !$pnE:K  
amount of indebtedness 负债款额 a%*W( 4=Y  
amount of principal of the loan 贷款本金额 JsK_q9]$e  
amount of rates chargeable 应征差饷数额 kHz?vVE/l  
amount of share capital 股本额 JJ4w]Dd4  
amount of sums assured 承保款额 /C6$B)w_*{  
amount of variation 变动幅度 vB Vg/  
amount of vote 拨款数额 pv"QgH  
amount payable 应付款额 ap wA  
amount receivable 应收款额 ,{Ga7rH*   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E++3GagdiD  
analysis 分析 $Y?[[>u  
ancillary risk 附属风险 [pX cKN  
annual account 周年帐目;周年帐目报表;年度决算;年结 5b$QXO  
annual accounting date 年结日期 TH>7XK<90M  
annual allowance 每年免税额;年积金;年度津贴;年津 #ja6nt8GC  
annual balance 年度余额 ,Q,3^v-  
annual disposable income 每年可动用收入 7-("pp YX=  
annual estimates 周年预算 V\*J"ZP&  
annual fee 年费 63HtZ=hO7  
annual general meeting 周年大会 mt\pndTy7!  
annual growth rate 年增率;每年增长率 WCyjp  
annual long-term supplement 长期个案每年补助金 @ S)p{T5G  
annual pensionable emolument 可供计算退休金的年薪 4Ul*`/ d  
annual report 年报 *hli nQKs  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k2:mIp\  
annual return 周年报表;周年申报表;每年报税表格 YJB/*SV^  
Annual Return Rules 《周年报表规则》 "Tnmn@  
annual review of consumer prices 每年消费物价回顾 CF]#0*MI  
annual roll-forward basis 逐年延展方式 FV\$M6 _  
annual salary 年薪 Y/]J0D  
annual statement 年度报表;年度决算表 Rja>N)MzBf  
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 N[&(e d=  
annuitant 年金受益人 (V<pz2\  
annuity 年金 Cig! 3  
annuity contract 年金合约 /E^j }H{  
annuity on human life 人寿年金 UHS{X~CS e  
antecedent debt 先前的债项 51'{Jx 8  
ante-dated cheque 倒填日期支票 mk[<=k~  
anticipated expenditure 预期开支 .(Tf$V  
anticipated net profit 预期纯利 Gdv{SCV  
anticipated revenue 预期收入 `teaE7^Wm  
anti-inflation measure 反通货膨胀措施 oH1]-Nl$  
anti-inflationary stance 反通货膨胀立场 IeAUVR S)  
apparent deficit 表面赤字 kb[+II  
apparent financial solvency 表面偿债能力 xV.UM8  
apparent partner 表面合伙人 'tY y_  
application for personal assessment 个人入息课税申请书 :Fdk`aC  
application of fund 资金应用 rnQ9uNAu  
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 A H|'{  
appointed actuary 委任精算师 }*,z~y}V#  
appointed auditor 委任核数师;委任审计师 >x8~?)7z  
appointed trustee 委任的受托人 <4Ik]Uz^  
appointer 委任人 !yu-MpeG  
apportioned pro rata 按比例分摊 3Y=uBl  
apportionment 分配;分摊 (d#W3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /vAA]n8  
apportionment formula 分摊方程式 t'*2)U  
apportionment of estate duty 遗产税的分摊 B&?xq)%*#  
appraisal 估价;评估 zv~b-Tp  
appreciable growth 可观增长 <ELqj2`c  
appreciable impact 显着影响 ZU.f)94u  
appreciable increase 可观增长 @!::_E+F]  
appreciation 增值;升值 I 8 Ls_$[  
appreciation against other currencies 相对其他货币升值 }u .1$Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y|L]#  
appreciation tax 增值税 r?}L^bK  
appropriation 拨款;拨用;拨付 [cT7Iqip  
appropriation account 拨款帐目 .83z =  
Appropriation Bill 拨款法案 3$P GLM  
appropriation-in-aid system 补助拨款办法 BV eIj }  
approved assets 核准资产 r-ljT<f%J[  
approved basket stock 认可一篮子证券 tx]!|x" F  
approved budget 核准预算 jN{+$ @cI  
approved charitable donation 认可慈善捐款 ~"22X`;h[G  
approved charitable institution 认可慈善机构 ' eH Fa  
approved currency 核准货币;认可货币 T^H`$;\  
approved estimates 核准预算 1G 63eH)!  
approved estimates of expenditure 核准开支预算 #.|MV}6rQ  
approved overseas insurer 核准海外保险人 ?}<Wmy2A  
approved overseas trust company 核准海外信托公司 6B@{X^6y  
approved pooled investment fund 核准汇集投资基金 lQ|i Ws  
approved provident fund scheme 认可公积金计划 0b+End#mp  
approved provision 核准拨款 _Sult;y"u  
approved redeemable share 核准可赎回股份 #$v,.Yk  
approved regional stock 认可地区性证券 ` W{y  
approved retirement scheme 认可退休金计划 ;w^{PZBg  
approved subordinated loan 核准附属贷款 V?4G~~F  
arbitrage 套戥;套汇;套利 A#CGD0T  
arbitrageur 套戥者;套汇者 !KL Y*bt6  
arbitrary amount 临时款项 ^\FOMGai  
arrangement 措施;安排;协定 gkld}t*U  
arrears 欠款 U_Am Riy  
arrears of pay 欠付薪酬 'Ug-64f>  
arrears of revenue 逾期未收税款;逾期未收的帐项 * NdL4c~  
articles of association 组织章程;组织细则;组织章程细则 ;\gHFG}  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 W)2ZeH*  
ascertainment of profit 确定利润 WGI4DzKa  
"Asia Clear" “亚洲结算系统”
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