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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 ~" 0@u  
allotment notice 股份配售通知;配股通知 `<J#l;y  
allotment of shares 股份分配 ahtYSz_FM  
allowable 可获宽免;免税的 o}=.  
allowable business loss 可扣除的营业亏损 +%wWSZ<#  
allowable expenses 可扣税的支出 7"q+"0G  
allowance 免税额;津贴;备抵;准备金 y-#  
allowance for debts 债项的免税额 _Dj<Eu_  
allowance for depreciation by wear and tear 耗损折旧免税额 L"foL  
allowance for funeral expenses 殡殓费的免税额 5_)@B]~nM  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 A)z PaXZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 Znta#G0  
allowance to debtor 给债务人的津贴 h `ME(U~<<  
alteration of capital 资本更改 @ EmGexLPM  
alternate trustee 候补受托人 }t|Plz  
amalgamation 合并 C.>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >{m2E8U0  
ambit of charges 征税范围;收费范围 Cq gk  
amended valuation 经修订的估值 85D^@{  
American Commodities Exchange 美国商品交易所 @8nLQh^  
American Express Bank Limited 美国运通银行 2L2 VVO  
American Stock Exchange 美国证券交易所 W7L+8LU;  
amortization 摊销 Xlv#=@;O]  
amount due from banks 存放银行同业的款项 1OJ*wI*  
amount due from banks abroad 存放海外银行同业的款项 ;cI#S%uvpn  
amount due from holding companies 控股公司欠款 uxO J3  
amount due from local banks 存放本港银行同业的款项 EqnpMHF  
amount due to banks 银行同业的存款 YOV :  
amount due to banks abroad 海外银行同业的存款 b,sGq  
amount due to holding companies 控股公司存款 'j,oIqx  
amount due to local banks 本港银行同业的存款 l(%k6  
amount due to outport banks 外埠银行同业的存款 [q-;/ed  
amount for note issue 发行纸币的款额 94|yvh.B  
amount of bond 担保契据的款额 xQJIM.  
amount of consideration 代价款额 f xDj+Q1p  
amount of contribution 供款数额 mX&xn2}qZ"  
amount of indebtedness 负债款额 Y{Da+  
amount of principal of the loan 贷款本金额 c^=R8y-N  
amount of rates chargeable 应征差饷数额 [ $l"-*s4  
amount of share capital 股本额 lq>pH5x  
amount of sums assured 承保款额 wE$ s'e  
amount of variation 变动幅度 zF5q=9 4$  
amount of vote 拨款数额 hH%,!tSx  
amount payable 应付款额 (kIz  
amount receivable 应收款额 dEA SvD'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s`hav  
analysis 分析 u7;`4P:o@  
ancillary risk 附属风险 n%/i:Whs  
annual account 周年帐目;周年帐目报表;年度决算;年结 bj@xqAGl  
annual accounting date 年结日期 4xm&pQo{V6  
annual allowance 每年免税额;年积金;年度津贴;年津 m0A#6=<  
annual balance 年度余额 [pii  
annual disposable income 每年可动用收入 jfUJ37zNZr  
annual estimates 周年预算 =m}TU)4.  
annual fee 年费 s^w\zzYb  
annual general meeting 周年大会 -bypuMQ-p  
annual growth rate 年增率;每年增长率 ITyzs4"VV  
annual long-term supplement 长期个案每年补助金 ; XG]Q<S\  
annual pensionable emolument 可供计算退休金的年薪 ] cIu|bRO  
annual report 年报 P##Z[$IJ3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2;G98H  
annual return 周年报表;周年申报表;每年报税表格 mD7}t  
Annual Return Rules 《周年报表规则》 .f>,6?   
annual review of consumer prices 每年消费物价回顾 0G5'Y;8  
annual roll-forward basis 逐年延展方式 {j?7d; 'j  
annual salary 年薪 Ap%O~wA'  
annual statement 年度报表;年度决算表 {Eu'v$c!  
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 91u p^   
annuitant 年金受益人 M% @  
annuity 年金 1otspO y  
annuity contract 年金合约 2FGx _ Y  
annuity on human life 人寿年金 nbGoJC:U  
antecedent debt 先前的债项 2"@Ft()]  
ante-dated cheque 倒填日期支票 /D[dO6.  
anticipated expenditure 预期开支 uPkb, :6~Z  
anticipated net profit 预期纯利 *>k!hq;j  
anticipated revenue 预期收入 ibJl;sJ  
anti-inflation measure 反通货膨胀措施 QY@u}&m%o  
anti-inflationary stance 反通货膨胀立场 &<Mt=(qY1  
apparent deficit 表面赤字 /xySwSmh3  
apparent financial solvency 表面偿债能力 R:A'&;S  
apparent partner 表面合伙人 J A`H@qE  
application for personal assessment 个人入息课税申请书 KmQ^?Ad- C  
application of fund 资金应用 O)uOUB  
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 D`Gt  
appointed actuary 委任精算师 EKuSnlTXba  
appointed auditor 委任核数师;委任审计师 "cMNdR1^,y  
appointed trustee 委任的受托人 |5,<jy p  
appointer 委任人 ?E<c[*F05  
apportioned pro rata 按比例分摊 R:/ha(+  
apportionment 分配;分摊 aG! *WHt  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 EMlIxpCn:  
apportionment formula 分摊方程式 M)JADX  
apportionment of estate duty 遗产税的分摊 d&jjWlHgEN  
appraisal 估价;评估 rjUBLY1(  
appreciable growth 可观增长 4T`&Sl  
appreciable impact 显着影响 o.Oq__>$H  
appreciable increase 可观增长 0|XKd24BN  
appreciation 增值;升值 QHzgy?  
appreciation against other currencies 相对其他货币升值 WPo:^BD   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Uoj i@  
appreciation tax 增值税 \"x>JW4w  
appropriation 拨款;拨用;拨付 Ma6W@S  
appropriation account 拨款帐目 kUa)smh  
Appropriation Bill 拨款法案 MzzKJ;wbC6  
appropriation-in-aid system 补助拨款办法 rbyY8 bX  
approved assets 核准资产 /r^[a,Q#x  
approved basket stock 认可一篮子证券 3qi_]*dD  
approved budget 核准预算 J 02^i5l  
approved charitable donation 认可慈善捐款 AW~"yI<  
approved charitable institution 认可慈善机构 tnb$sulc+  
approved currency 核准货币;认可货币 \a))  
approved estimates 核准预算 J8<J8x4  
approved estimates of expenditure 核准开支预算 {)@D`{ $  
approved overseas insurer 核准海外保险人 gnLn7?  
approved overseas trust company 核准海外信托公司 ?n]FNj d  
approved pooled investment fund 核准汇集投资基金 51by  
approved provident fund scheme 认可公积金计划 l Y'N4x7n  
approved provision 核准拨款 6~8F!b2  
approved redeemable share 核准可赎回股份 NTmi 2c  
approved regional stock 认可地区性证券 CzVmNy)kl  
approved retirement scheme 认可退休金计划 cp6WMHLj   
approved subordinated loan 核准附属贷款 #@qN8J}R  
arbitrage 套戥;套汇;套利 h*w6/ZL1  
arbitrageur 套戥者;套汇者 ;..o7I  
arbitrary amount 临时款项 a1c1k}  
arrangement 措施;安排;协定 ?j{C*|yHO  
arrears 欠款 qX#MV>1  
arrears of pay 欠付薪酬 _xrwu;o0}  
arrears of revenue 逾期未收税款;逾期未收的帐项 Y3',"  
articles of association 组织章程;组织细则;组织章程细则 A :# k  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 mfom=-q3k  
ascertainment of profit 确定利润 :%X Ls,  
"Asia Clear" “亚洲结算系统”
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