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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 o'UHStk  
allotment notice 股份配售通知;配股通知 !L\'Mk/=A  
allotment of shares 股份分配 `1'5j "v  
allowable 可获宽免;免税的 - z C]^Ho@  
allowable business loss 可扣除的营业亏损 6$ e]i|e  
allowable expenses 可扣税的支出 fD6GQ*  
allowance 免税额;津贴;备抵;准备金 70iH0j)  
allowance for debts 债项的免税额 ~ $aTM_4  
allowance for depreciation by wear and tear 耗损折旧免税额 ( tn< VK.  
allowance for funeral expenses 殡殓费的免税额 ;L6Xs_L~  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 T_ ^C#>  
allowance for repairs and outgoings 修葺及支出方面的免税额 uW[3G  
allowance to debtor 给债务人的津贴 |`]oc,1h@  
alteration of capital 资本更改 QrS$P09=\  
alternate trustee 候补受托人 o~~9!\  
amalgamation 合并 @ ^. *$E5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cf*zejbw  
ambit of charges 征税范围;收费范围 <aVfJd/fT  
amended valuation 经修订的估值 #<#%>Y^  
American Commodities Exchange 美国商品交易所 HF4Lqh'oco  
American Express Bank Limited 美国运通银行 7*'@qjTos  
American Stock Exchange 美国证券交易所 nPf'ee  
amortization 摊销 /yK"t< p  
amount due from banks 存放银行同业的款项 ,ep9V ,+|  
amount due from banks abroad 存放海外银行同业的款项 l{EU_|q  
amount due from holding companies 控股公司欠款 =~,l4g\  
amount due from local banks 存放本港银行同业的款项 C_-E4I Z)  
amount due to banks 银行同业的存款 +qE ']yzm!  
amount due to banks abroad 海外银行同业的存款 &z ksRX  
amount due to holding companies 控股公司存款 JK^[{1 JI  
amount due to local banks 本港银行同业的存款 oyQ0V94j  
amount due to outport banks 外埠银行同业的存款 Mo|yv[(K ,  
amount for note issue 发行纸币的款额 )0|):g   
amount of bond 担保契据的款额 4K,''7N3  
amount of consideration 代价款额 6Q$BUL}2?  
amount of contribution 供款数额 dpn3 (  
amount of indebtedness 负债款额 `vEqj v  
amount of principal of the loan 贷款本金额 CKC0{J8g  
amount of rates chargeable 应征差饷数额 ay[ZsQC  
amount of share capital 股本额 FNJ!IkuR  
amount of sums assured 承保款额 kH2oK :lN  
amount of variation 变动幅度 2FT-}w0;  
amount of vote 拨款数额 #~e 9h9  
amount payable 应付款额 + (=I8s/  
amount receivable 应收款额 +2yF|/WW#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5mIXyg 0:  
analysis 分析 Oxj(g;}  
ancillary risk 附属风险 '>]&rb09|  
annual account 周年帐目;周年帐目报表;年度决算;年结 UT;4U;a,m  
annual accounting date 年结日期 ,RN|d0dE  
annual allowance 每年免税额;年积金;年度津贴;年津 T/Q==Q{W:  
annual balance 年度余额 -mC:r&Y>[  
annual disposable income 每年可动用收入 K P6PQgc  
annual estimates 周年预算 J";=d4Sd  
annual fee 年费 -pX|U~a[  
annual general meeting 周年大会 z"qv  
annual growth rate 年增率;每年增长率 q\_DJ)qpn  
annual long-term supplement 长期个案每年补助金 o'^phlX  
annual pensionable emolument 可供计算退休金的年薪 {g@A>  
annual report 年报 Nx B+?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fp-m.d:|  
annual return 周年报表;周年申报表;每年报税表格  2$)mC9  
Annual Return Rules 《周年报表规则》 -$m@*L  
annual review of consumer prices 每年消费物价回顾 /.)2d8,  
annual roll-forward basis 逐年延展方式 & qL<C  
annual salary 年薪 xv&S[=Dt  
annual statement 年度报表;年度决算表 qxSs ~Qc  
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 iP,v=pS6  
annuitant 年金受益人 4JSZ0:O  
annuity 年金 /pU|ZA.z'2  
annuity contract 年金合约 t .L4%1OF  
annuity on human life 人寿年金 sSy$(%  
antecedent debt 先前的债项 ;YM]K R;  
ante-dated cheque 倒填日期支票 R9q0,yQW  
anticipated expenditure 预期开支 soxfk+ 9  
anticipated net profit 预期纯利 +i4P,Lp  
anticipated revenue 预期收入 H}a)^90_  
anti-inflation measure 反通货膨胀措施 h-,?a_  
anti-inflationary stance 反通货膨胀立场 ~R$[n.Vpk  
apparent deficit 表面赤字 p4y6R4kyT  
apparent financial solvency 表面偿债能力 ]'6'<S  
apparent partner 表面合伙人 R @OSqEnr  
application for personal assessment 个人入息课税申请书 hw|t8 ShW  
application of fund 资金应用 oL)lyUVT  
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 [JZ  h*A  
appointed actuary 委任精算师 i#tbdx#  
appointed auditor 委任核数师;委任审计师 W1;=J^<&1  
appointed trustee 委任的受托人 >mew"0Q  
appointer 委任人 l_ZO^E~D_  
apportioned pro rata 按比例分摊 pqOA/^ar  
apportionment 分配;分摊 *afejjW[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,,Jjr[A_j  
apportionment formula 分摊方程式  I}rGx  
apportionment of estate duty 遗产税的分摊 oFb\T iLu  
appraisal 估价;评估 G~`'E&/  
appreciable growth 可观增长 Yu1QcFuy  
appreciable impact 显着影响 f@h2;An$w  
appreciable increase 可观增长 dA|Lufy#  
appreciation 增值;升值 =>e?l8`%  
appreciation against other currencies 相对其他货币升值 OCwW@OC +  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E`(5UF*>  
appreciation tax 增值税 7t`E@dm  
appropriation 拨款;拨用;拨付 8F\~Wz7K  
appropriation account 拨款帐目 2'|XtSj  
Appropriation Bill 拨款法案 An/>0 5|  
appropriation-in-aid system 补助拨款办法 xSx&79Ez<*  
approved assets 核准资产 /G{&[X<4U  
approved basket stock 认可一篮子证券 g(KK9Unu  
approved budget 核准预算 nrI"k2oA@  
approved charitable donation 认可慈善捐款 6W]OpM  
approved charitable institution 认可慈善机构 FoQ?U=er  
approved currency 核准货币;认可货币 >G<4R o"  
approved estimates 核准预算 mn(/E/  
approved estimates of expenditure 核准开支预算 :a=ro2NH  
approved overseas insurer 核准海外保险人 ^M [#^wv,  
approved overseas trust company 核准海外信托公司 A\Lr<{Jh  
approved pooled investment fund 核准汇集投资基金 y9=t;qH@|  
approved provident fund scheme 认可公积金计划 % N7gT*B:  
approved provision 核准拨款 ^dheJ]n=k  
approved redeemable share 核准可赎回股份 SgyqmYTvZw  
approved regional stock 认可地区性证券 cO8`J&EK  
approved retirement scheme 认可退休金计划 >c}:   
approved subordinated loan 核准附属贷款 qwL 0~I  
arbitrage 套戥;套汇;套利 }Q,(u   
arbitrageur 套戥者;套汇者 wEZ,49  
arbitrary amount 临时款项 4u@yJ?U  
arrangement 措施;安排;协定 ;_ >s0rUV  
arrears 欠款 0W;q!H[G  
arrears of pay 欠付薪酬 ^6ExW>K  
arrears of revenue 逾期未收税款;逾期未收的帐项 W]} #\\$z  
articles of association 组织章程;组织细则;组织章程细则 r(PJ~8)(=  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 UIO6|*ka  
ascertainment of profit 确定利润 0T7M_G'5Q  
"Asia Clear" “亚洲结算系统”
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