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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 ""h)LUrl  
allotment notice 股份配售通知;配股通知 |'+eMl  
allotment of shares 股份分配 /`;n@0k>2  
allowable 可获宽免;免税的 D?,#aB"  
allowable business loss 可扣除的营业亏损 ;)I'WQ]Q  
allowable expenses 可扣税的支出 RQp|T5Er*  
allowance 免税额;津贴;备抵;准备金 .tmiQ.  
allowance for debts 债项的免税额 1q3( @D5~+  
allowance for depreciation by wear and tear 耗损折旧免税额 gE hN3(  
allowance for funeral expenses 殡殓费的免税额 ^1x*lLf  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 UMp/ \&0  
allowance for repairs and outgoings 修葺及支出方面的免税额 -}4NT{E  
allowance to debtor 给债务人的津贴 E)-r+ <l  
alteration of capital 资本更改 #E+gXan  
alternate trustee 候补受托人 %#Z/2<_  
amalgamation 合并 A'K%WW*'U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^6 P3%  
ambit of charges 征税范围;收费范围 W$o2 7f  
amended valuation 经修订的估值 st &  
American Commodities Exchange 美国商品交易所 ;v~-'*0  
American Express Bank Limited 美国运通银行 :BukUket1e  
American Stock Exchange 美国证券交易所 (?kl$~&|  
amortization 摊销 d:q +  
amount due from banks 存放银行同业的款项 GF:`>u{C  
amount due from banks abroad 存放海外银行同业的款项 p!V>XY'N^  
amount due from holding companies 控股公司欠款 qG/fE'(j&  
amount due from local banks 存放本港银行同业的款项 'snn~{hG  
amount due to banks 银行同业的存款 )wtaKF.-  
amount due to banks abroad 海外银行同业的存款 T<joR R  
amount due to holding companies 控股公司存款 (j"(  
amount due to local banks 本港银行同业的存款 *tX{MSYW  
amount due to outport banks 外埠银行同业的存款 ow;R$5G  
amount for note issue 发行纸币的款额 3!o4)yJWx  
amount of bond 担保契据的款额 .E~(h*NW  
amount of consideration 代价款额 &Q=ZwC7#  
amount of contribution 供款数额 SL&hJs4c'  
amount of indebtedness 负债款额 n*'<uKpM  
amount of principal of the loan 贷款本金额 ]$ b<Gs  
amount of rates chargeable 应征差饷数额 xf> z@)e  
amount of share capital 股本额 gbStAr.  
amount of sums assured 承保款额 W*:,m8wk  
amount of variation 变动幅度 %T=A{<[`  
amount of vote 拨款数额 ^t *x*m8  
amount payable 应付款额 25|8nfeC5  
amount receivable 应收款额 @l (vYJ:f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^D_/=4rz8  
analysis 分析 +~U=C9[gj  
ancillary risk 附属风险 wFIh6[3  
annual account 周年帐目;周年帐目报表;年度决算;年结 i=32KI(%  
annual accounting date 年结日期 rba;&D;  
annual allowance 每年免税额;年积金;年度津贴;年津 Hj1 EGCA  
annual balance 年度余额 2~p[7?sp'  
annual disposable income 每年可动用收入 Y ?r po  
annual estimates 周年预算 sK=}E=  
annual fee 年费 Uo_tUp_Q  
annual general meeting 周年大会 Bl1Z4` 3  
annual growth rate 年增率;每年增长率 kF V7l  
annual long-term supplement 长期个案每年补助金 $O:w(U  
annual pensionable emolument 可供计算退休金的年薪 i~{ _eQV  
annual report 年报 do>"[RO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 + f ;CyMEp  
annual return 周年报表;周年申报表;每年报税表格 HT _TP q  
Annual Return Rules 《周年报表规则》 tue/4Q#7  
annual review of consumer prices 每年消费物价回顾 I#FF*@oeM  
annual roll-forward basis 逐年延展方式 I5);jgb  
annual salary 年薪 &yz&LNn'  
annual statement 年度报表;年度决算表 "x&C5l}n  
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 baoD(0d  
annuitant 年金受益人 rp :wQ H7  
annuity 年金 dow^*{fqZ  
annuity contract 年金合约 snp v z1iS  
annuity on human life 人寿年金 YY4-bNj[p  
antecedent debt 先前的债项  QI!i  
ante-dated cheque 倒填日期支票 h#Ce _,o  
anticipated expenditure 预期开支 8C.!V =@\  
anticipated net profit 预期纯利 SH qyvF  
anticipated revenue 预期收入 P8gX CX!>U  
anti-inflation measure 反通货膨胀措施 vV`|!5x  
anti-inflationary stance 反通货膨胀立场 H.O(*Q=  
apparent deficit 表面赤字 EkKnUD  
apparent financial solvency 表面偿债能力 lg:y|@Y''  
apparent partner 表面合伙人 @#b0T:+v'  
application for personal assessment 个人入息课税申请书 ?Zyok]s  
application of fund 资金应用 PG)_L.7rJ  
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 P-JfV7(O8  
appointed actuary 委任精算师 <-jGqUN_I  
appointed auditor 委任核数师;委任审计师 c 8QnN:n  
appointed trustee 委任的受托人 %W|DJ\l8"  
appointer 委任人 T "E(  F  
apportioned pro rata 按比例分摊 5>ST"l_ca  
apportionment 分配;分摊 GG'Sp53GE  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  td(M#a-  
apportionment formula 分摊方程式 /'>;JF  
apportionment of estate duty 遗产税的分摊 }Pg' vJW  
appraisal 估价;评估 ^ZQCIS- R  
appreciable growth 可观增长 `:-J+<`  
appreciable impact 显着影响 H] qq ~bO[  
appreciable increase 可观增长 [7"}=9  
appreciation 增值;升值 FyEDt@J  
appreciation against other currencies 相对其他货币升值 U?U(;nSR\A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DB&SOe  
appreciation tax 增值税 ,bSVVT-b  
appropriation 拨款;拨用;拨付 K ar~I  
appropriation account 拨款帐目 Plz-7fy33  
Appropriation Bill 拨款法案 It 2U fW  
appropriation-in-aid system 补助拨款办法 VvgN3e[  
approved assets 核准资产 sdF3cX  
approved basket stock 认可一篮子证券 9Nl*  4  
approved budget 核准预算 NR/-m7#-  
approved charitable donation 认可慈善捐款 +X!+'>  
approved charitable institution 认可慈善机构 hBCR]=' ]  
approved currency 核准货币;认可货币 z=?0)e(H,  
approved estimates 核准预算 q?VVYZXP  
approved estimates of expenditure 核准开支预算 .{N\<01  
approved overseas insurer 核准海外保险人 Io+IRK  
approved overseas trust company 核准海外信托公司 PF ;YE6  
approved pooled investment fund 核准汇集投资基金 f L k"tW  
approved provident fund scheme 认可公积金计划 \!X?zR_  
approved provision 核准拨款 AZ8UXq  
approved redeemable share 核准可赎回股份 WX*c ICb5  
approved regional stock 认可地区性证券 PbUI!Xqe`  
approved retirement scheme 认可退休金计划 f0F#Yi{fw  
approved subordinated loan 核准附属贷款 2v|qLf e1  
arbitrage 套戥;套汇;套利 M5+W$W  
arbitrageur 套戥者;套汇者  $o+&Y5:  
arbitrary amount 临时款项 oBUh]sR{.  
arrangement 措施;安排;协定 )b9I@)C  
arrears 欠款 UIw?;:Y  
arrears of pay 欠付薪酬 $u,G Vq~  
arrears of revenue 逾期未收税款;逾期未收的帐项 |,fh)vO  
articles of association 组织章程;组织细则;组织章程细则 ]] V^:"ne  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 @dhH;gt.I  
ascertainment of profit 确定利润 Y<ElJ>A2I  
"Asia Clear" “亚洲结算系统”
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