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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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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 #B88w9 b`D  
allotment notice 股份配售通知;配股通知 fx_7X15  
allotment of shares 股份分配 _<+!  
allowable 可获宽免;免税的 VWj]X7v  
allowable business loss 可扣除的营业亏损 %|I~8>m  
allowable expenses 可扣税的支出 %u, H2 *  
allowance 免税额;津贴;备抵;准备金 U,gg@!1GJo  
allowance for debts 债项的免税额 fk<0~ tE  
allowance for depreciation by wear and tear 耗损折旧免税额 QgqR93Ic  
allowance for funeral expenses 殡殓费的免税额 F * =>=  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 +4Aj/$%[q  
allowance for repairs and outgoings 修葺及支出方面的免税额 u3a"[DB9c  
allowance to debtor 给债务人的津贴 @>}!g9c  
alteration of capital 资本更改 bE74Ui  
alternate trustee 候补受托人 ]o$aGrZ  
amalgamation 合并 5V':3o;D__  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tda#9i[pkH  
ambit of charges 征税范围;收费范围 8d?r )/~  
amended valuation 经修订的估值 *P7 H=Yf&  
American Commodities Exchange 美国商品交易所 UMILAoR  
American Express Bank Limited 美国运通银行 z\Hg@J&#  
American Stock Exchange 美国证券交易所 mSm:>hBd  
amortization 摊销 uZL,+Ce|  
amount due from banks 存放银行同业的款项 w &1_k:Z&  
amount due from banks abroad 存放海外银行同业的款项 /H/@7>  
amount due from holding companies 控股公司欠款 uD0T()J.P5  
amount due from local banks 存放本港银行同业的款项 oJ734v[X  
amount due to banks 银行同业的存款 HL]8E}e\"  
amount due to banks abroad 海外银行同业的存款 XD%@Y~>+  
amount due to holding companies 控股公司存款 t 1}R#NB  
amount due to local banks 本港银行同业的存款 BpBMFEiP  
amount due to outport banks 外埠银行同业的存款 i/E"E7  
amount for note issue 发行纸币的款额 <|8N\FU{  
amount of bond 担保契据的款额 S3 12#X(%  
amount of consideration 代价款额 )lg>'O  
amount of contribution 供款数额 bWWZGl 9  
amount of indebtedness 负债款额 v+Mi"ZAd  
amount of principal of the loan 贷款本金额 L|ZxB7xk  
amount of rates chargeable 应征差饷数额 {P')$f)  
amount of share capital 股本额 0Lb:N]5m8  
amount of sums assured 承保款额 i ]x_W@h  
amount of variation 变动幅度 TS4Yzq,f  
amount of vote 拨款数额 cQ}3? v  
amount payable 应付款额 #0$fZ  
amount receivable 应收款额 "QSmxr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *Tc lc u  
analysis 分析 $0 ]xeD0X  
ancillary risk 附属风险 V3D`pt\[x  
annual account 周年帐目;周年帐目报表;年度决算;年结 ?, B4  
annual accounting date 年结日期 JOwm|%>3a  
annual allowance 每年免税额;年积金;年度津贴;年津 Fi)(~ji:  
annual balance 年度余额 \.ukZqB3 0  
annual disposable income 每年可动用收入 3fGL(5|_  
annual estimates 周年预算 2(I S*idq  
annual fee 年费 Z<D8{&AjS  
annual general meeting 周年大会 &~=FX e0S  
annual growth rate 年增率;每年增长率 5tx!LGOK  
annual long-term supplement 长期个案每年补助金 sbv2*fno5  
annual pensionable emolument 可供计算退休金的年薪 "`Q &s  
annual report 年报 &_cH9zw@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 HpP82X xj  
annual return 周年报表;周年申报表;每年报税表格 rj}O2~W~4  
Annual Return Rules 《周年报表规则》 ?}g ^/g !  
annual review of consumer prices 每年消费物价回顾 V#X#rDfJZ  
annual roll-forward basis 逐年延展方式 M h"X9-Ot  
annual salary 年薪 {ooztC   
annual statement 年度报表;年度决算表 B@w/wH   
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 ?_ 476A  
annuitant 年金受益人 s!<RWy+  
annuity 年金 9]C%2!Ur,  
annuity contract 年金合约 ,>+B>lbJ*  
annuity on human life 人寿年金 %>'Zy6C<j  
antecedent debt 先前的债项 d! {]CZ"@  
ante-dated cheque 倒填日期支票 =xw+cs1,x  
anticipated expenditure 预期开支 JAx0(MZO  
anticipated net profit 预期纯利 [ s4|+  
anticipated revenue 预期收入 )E|{.K  
anti-inflation measure 反通货膨胀措施 ; DXsPpZC  
anti-inflationary stance 反通货膨胀立场 TB}6iIe  
apparent deficit 表面赤字 ^XX_ qC'1  
apparent financial solvency 表面偿债能力 k,eo+qH.Hz  
apparent partner 表面合伙人 fn#qcZv?  
application for personal assessment 个人入息课税申请书 Z_U4Yy'NNw  
application of fund 资金应用 ] f{3_M[  
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 JR_%v=n~x  
appointed actuary 委任精算师 s P oh\n  
appointed auditor 委任核数师;委任审计师 .8wf {y  
appointed trustee 委任的受托人 po\(O8#5U  
appointer 委任人 12VIP-ABK  
apportioned pro rata 按比例分摊 'B:8tv  
apportionment 分配;分摊 O!!N@Q2g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t!-\ :8n  
apportionment formula 分摊方程式 j"hNkCF  
apportionment of estate duty 遗产税的分摊 a8$4  
appraisal 估价;评估 3{)!T;Wd  
appreciable growth 可观增长 fUMjLA|*I<  
appreciable impact 显着影响 ! \VzX  
appreciable increase 可观增长 H +' 6*akV  
appreciation 增值;升值 Yt[LIn-v:  
appreciation against other currencies 相对其他货币升值 cgnMoBIc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P!Brw72  
appreciation tax 增值税 "1$X5?%  
appropriation 拨款;拨用;拨付 8WE@ X)e  
appropriation account 拨款帐目 <?nz>vz  
Appropriation Bill 拨款法案 > ^=n|%  
appropriation-in-aid system 补助拨款办法 X1HEeJ|  
approved assets 核准资产 -Ew>3Q  
approved basket stock 认可一篮子证券 L{&>,ww  
approved budget 核准预算 S B~opN  
approved charitable donation 认可慈善捐款 C$p012D1  
approved charitable institution 认可慈善机构 ~&?57Sw*m  
approved currency 核准货币;认可货币 0K'{w]Q  
approved estimates 核准预算 in K]+H]{  
approved estimates of expenditure 核准开支预算 <2d)4@B=  
approved overseas insurer 核准海外保险人 f&j\g YWq  
approved overseas trust company 核准海外信托公司 v w 6$v  
approved pooled investment fund 核准汇集投资基金 Wv|CJN;4  
approved provident fund scheme 认可公积金计划 mqHcD8X  
approved provision 核准拨款 uI$n7\G!  
approved redeemable share 核准可赎回股份 ?q7MbQw  
approved regional stock 认可地区性证券 Iprt ZqiL  
approved retirement scheme 认可退休金计划 c2t`i  
approved subordinated loan 核准附属贷款 _aYhW{wW  
arbitrage 套戥;套汇;套利 L3w.<h  
arbitrageur 套戥者;套汇者 ,m[XeI  
arbitrary amount 临时款项 ?wu@+  
arrangement 措施;安排;协定 wmww7  
arrears 欠款 !E&l=* lM.  
arrears of pay 欠付薪酬 ny{S&f  
arrears of revenue 逾期未收税款;逾期未收的帐项 Ni8%K6]z  
articles of association 组织章程;组织细则;组织章程细则 t{g@z3  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 L(bDk'zi  
ascertainment of profit 确定利润 {+zG.1o^  
"Asia Clear" “亚洲结算系统”
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