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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 :W#?U yo  
allotment notice 股份配售通知;配股通知 x~ID[  
allotment of shares 股份分配  |$C fm}  
allowable 可获宽免;免税的 u{cb[M  
allowable business loss 可扣除的营业亏损 n?QglN  
allowable expenses 可扣税的支出 2^qJ'<2]M  
allowance 免税额;津贴;备抵;准备金 Rh%A^j@  
allowance for debts 债项的免税额 .I]EP-  
allowance for depreciation by wear and tear 耗损折旧免税额 hh[x(O)TC~  
allowance for funeral expenses 殡殓费的免税额 A{Qo}F<*  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 kDG?/j90D  
allowance for repairs and outgoings 修葺及支出方面的免税额 :<v@xOzxx  
allowance to debtor 给债务人的津贴 ,n`S ,  
alteration of capital 资本更改 TQykXZ2Yb)  
alternate trustee 候补受托人 ,<$rSvMfg  
amalgamation 合并  81!gp7c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Bkg./iP5x  
ambit of charges 征税范围;收费范围 vDyG xU!#\  
amended valuation 经修订的估值 ,/"0tP&_;  
American Commodities Exchange 美国商品交易所 "jf_xZ$H-  
American Express Bank Limited 美国运通银行 :o:Z   
American Stock Exchange 美国证券交易所 NU"L1dK @  
amortization 摊销 f?TS#jG4}  
amount due from banks 存放银行同业的款项 ZAgtVbO7  
amount due from banks abroad 存放海外银行同业的款项 8gG;A8  
amount due from holding companies 控股公司欠款 = toU?:.  
amount due from local banks 存放本港银行同业的款项 Rq`5ff3,  
amount due to banks 银行同业的存款 TAq[g|N-;  
amount due to banks abroad 海外银行同业的存款 PbfgWGr  
amount due to holding companies 控股公司存款 wEw;],ur  
amount due to local banks 本港银行同业的存款 jhkX U+4  
amount due to outport banks 外埠银行同业的存款 5lyHg{iqD  
amount for note issue 发行纸币的款额 *J{E1])<a  
amount of bond 担保契据的款额 .*Z#;3  
amount of consideration 代价款额 c< sq0('`  
amount of contribution 供款数额 Z*IW*f&0>1  
amount of indebtedness 负债款额 L\R(//V  
amount of principal of the loan 贷款本金额 1B eh&pl^  
amount of rates chargeable 应征差饷数额 X`fm5y  
amount of share capital 股本额 C}ASVywc,1  
amount of sums assured 承保款额 4y!GFhMh  
amount of variation 变动幅度 "bz.nE*  
amount of vote 拨款数额 "N)InPR-  
amount payable 应付款额 >DN^',FEm  
amount receivable 应收款额 wxN&k$`a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |{RCvm  
analysis 分析 ' Er\ 68  
ancillary risk 附属风险 pktnX-Slt  
annual account 周年帐目;周年帐目报表;年度决算;年结 E,fbIyX  
annual accounting date 年结日期 W XG0Z  
annual allowance 每年免税额;年积金;年度津贴;年津 AmQsay#I_  
annual balance 年度余额 ENI|e,'[  
annual disposable income 每年可动用收入 )-h{0o  
annual estimates 周年预算 Htfq?\ FD  
annual fee 年费 bP,Ka  
annual general meeting 周年大会 v^;vH$B  
annual growth rate 年增率;每年增长率 .KtK<Ps[S  
annual long-term supplement 长期个案每年补助金 z2Z} mktP  
annual pensionable emolument 可供计算退休金的年薪 %cJdVDW`L  
annual report 年报 1^ iLs  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cQsSJBZ[v5  
annual return 周年报表;周年申报表;每年报税表格 r%>EiHpCU  
Annual Return Rules 《周年报表规则》 l<'}`  
annual review of consumer prices 每年消费物价回顾 g4{0  
annual roll-forward basis 逐年延展方式 0_,un^  
annual salary 年薪  4G hg~0  
annual statement 年度报表;年度决算表 [z6P]eC7  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 @Y<fj^]k  
annuitant 年金受益人 ?j)#\s2  
annuity 年金 K)}Vr8,V  
annuity contract 年金合约 HGi%b5:<=M  
annuity on human life 人寿年金 +n)bWB%  
antecedent debt 先前的债项 l@]Fzl  
ante-dated cheque 倒填日期支票 %NfH` %`  
anticipated expenditure 预期开支 yo$ A0Ti!w  
anticipated net profit 预期纯利 ywB0 D`s'  
anticipated revenue 预期收入 t;:Yf  
anti-inflation measure 反通货膨胀措施 o{ccO29H/  
anti-inflationary stance 反通货膨胀立场 %e_){28 n  
apparent deficit 表面赤字 EW3--33s  
apparent financial solvency 表面偿债能力 Xn5LrLM&  
apparent partner 表面合伙人 Q5u3~Q'e  
application for personal assessment 个人入息课税申请书 >5zD0!bA  
application of fund 资金应用 \&U"7gSL  
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 |CK/-UG}  
appointed actuary 委任精算师 CK_\K,xVT  
appointed auditor 委任核数师;委任审计师 +ZV?yR2yn  
appointed trustee 委任的受托人 )bpdj,  
appointer 委任人 E.-2 /'i  
apportioned pro rata 按比例分摊 gKgdu($NJ  
apportionment 分配;分摊 woN d7`C}7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +vPCr&40  
apportionment formula 分摊方程式 " Lh XR  
apportionment of estate duty 遗产税的分摊 v+dT7* ^@  
appraisal 估价;评估 @V+KL>Qw  
appreciable growth 可观增长 Q8h=2YL  
appreciable impact 显着影响 ie7TO{W  
appreciable increase 可观增长 $-6[9d-N  
appreciation 增值;升值 7t78=wpLc  
appreciation against other currencies 相对其他货币升值 'b+ Tio  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U.<ad  
appreciation tax 增值税 #vViEBVeN  
appropriation 拨款;拨用;拨付 2d<`dQY{l3  
appropriation account 拨款帐目 db3.X~Cn#s  
Appropriation Bill 拨款法案 G B>T3l"  
appropriation-in-aid system 补助拨款办法 qSaCl6[Do  
approved assets 核准资产 s8k4e6ak  
approved basket stock 认可一篮子证券 U]ZI_[\'U  
approved budget 核准预算 W=2]!%3#  
approved charitable donation 认可慈善捐款 "tj]mij2)G  
approved charitable institution 认可慈善机构 clM6R  
approved currency 核准货币;认可货币 NIC.c3  
approved estimates 核准预算 wB<cW>6  
approved estimates of expenditure 核准开支预算 P_gai7Xg  
approved overseas insurer 核准海外保险人 mk6>}z*  
approved overseas trust company 核准海外信托公司 HLh]*tQG  
approved pooled investment fund 核准汇集投资基金  AZ-JaE  
approved provident fund scheme 认可公积金计划 nrM-\'  
approved provision 核准拨款 j3>&Su>H4  
approved redeemable share 核准可赎回股份 :} o{<U  
approved regional stock 认可地区性证券 BqOMg$<\[  
approved retirement scheme 认可退休金计划 2JHV*/Q  
approved subordinated loan 核准附属贷款 D5!I{hp"  
arbitrage 套戥;套汇;套利 i\{fM}~W$  
arbitrageur 套戥者;套汇者 ?nf4K/IjZ!  
arbitrary amount 临时款项 z~;@Mo"*f  
arrangement 措施;安排;协定 ~e+pa|lO  
arrears 欠款 ; VQ:\f G  
arrears of pay 欠付薪酬 hTQ]xN)  
arrears of revenue 逾期未收税款;逾期未收的帐项 tCu9 D  
articles of association 组织章程;组织细则;组织章程细则 #?bOAWAwLh  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 <ol? 9tm  
ascertainment of profit 确定利润 p Acu{5#7  
"Asia Clear" “亚洲结算系统”
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