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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 v#X#F9C  
allotment notice 股份配售通知;配股通知 =]"I0G-s!  
allotment of shares 股份分配 m_`%#$s}  
allowable 可获宽免;免税的 b&LAk-}[  
allowable business loss 可扣除的营业亏损 Qj(ppep\U"  
allowable expenses 可扣税的支出 T"g k^.  
allowance 免税额;津贴;备抵;准备金 r=54@`O!  
allowance for debts 债项的免税额 * >8EMq\^  
allowance for depreciation by wear and tear 耗损折旧免税额 yq^Ma  
allowance for funeral expenses 殡殓费的免税额 [8[<4~{  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 $p$p C/:%  
allowance for repairs and outgoings 修葺及支出方面的免税额 n}(A4^=4KQ  
allowance to debtor 给债务人的津贴 E\;%,19Ob  
alteration of capital 资本更改 ``6-   
alternate trustee 候补受托人 wQ@:0GJH  
amalgamation 合并 be5N{lPT@;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 . sFN[>)  
ambit of charges 征税范围;收费范围 Aq3\Q>klH)  
amended valuation 经修订的估值 8VO]; +N  
American Commodities Exchange 美国商品交易所 !H9^j6|  
American Express Bank Limited 美国运通银行 v+SdjFAY  
American Stock Exchange 美国证券交易所 &`tAQN*Z  
amortization 摊销 <c!gg7@pm  
amount due from banks 存放银行同业的款项 ;ny9q  
amount due from banks abroad 存放海外银行同业的款项 /4+(eI7  
amount due from holding companies 控股公司欠款 #k`gm)|  
amount due from local banks 存放本港银行同业的款项 W}MN-0  
amount due to banks 银行同业的存款 _5x]BH6f  
amount due to banks abroad 海外银行同业的存款 3T4HX|rC  
amount due to holding companies 控股公司存款 TOS'|xQ  
amount due to local banks 本港银行同业的存款 t*)mX2R,  
amount due to outport banks 外埠银行同业的存款 \[^! ys  
amount for note issue 发行纸币的款额 pIYXYQ=Z  
amount of bond 担保契据的款额 woBx609Aak  
amount of consideration 代价款额 yBIX<P)vE'  
amount of contribution 供款数额 gw[Eu>I  
amount of indebtedness 负债款额 )c'E9ZuZ>d  
amount of principal of the loan 贷款本金额 K :~tZ  
amount of rates chargeable 应征差饷数额 PwthYy  
amount of share capital 股本额 P?P.QK  
amount of sums assured 承保款额 rPGj+wL5-  
amount of variation 变动幅度 W g6H~x  
amount of vote 拨款数额 Ot:}Ncq^\O  
amount payable 应付款额 ?2dI8bG  
amount receivable 应收款额 .Y^cs+-o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L G5_\sY!  
analysis 分析 @h!Z0}d X(  
ancillary risk 附属风险 ;e/F( J  
annual account 周年帐目;周年帐目报表;年度决算;年结 y)CvlI  
annual accounting date 年结日期 u'>94Gm}  
annual allowance 每年免税额;年积金;年度津贴;年津 pi/0~ke4"  
annual balance 年度余额 9:-7.^`P  
annual disposable income 每年可动用收入 ~!8j,Bqs+z  
annual estimates 周年预算 NX.5 u8Pf  
annual fee 年费 [Z#Sj=z  
annual general meeting 周年大会 b:p0@|y  
annual growth rate 年增率;每年增长率 dIYf}7P  
annual long-term supplement 长期个案每年补助金 ci$ J?a  
annual pensionable emolument 可供计算退休金的年薪 WQ% O/  
annual report 年报 #u8#< ,w  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OWT%XUW=  
annual return 周年报表;周年申报表;每年报税表格 )OxcCV?5Z  
Annual Return Rules 《周年报表规则》 qIsf!1I?  
annual review of consumer prices 每年消费物价回顾 hd~#I< 8;2  
annual roll-forward basis 逐年延展方式 N!3Tg564j  
annual salary 年薪 ; teM^zyI  
annual statement 年度报表;年度决算表 =r7!QXPH}  
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 &0-oi Y  
annuitant 年金受益人 T]-MrnO  
annuity 年金 X~D[CwA|`  
annuity contract 年金合约 bp=r]nO  
annuity on human life 人寿年金 n-l_PhPQ`  
antecedent debt 先前的债项  QSY>8P  
ante-dated cheque 倒填日期支票 K.Y`/<  
anticipated expenditure 预期开支 oeZuvPCl  
anticipated net profit 预期纯利 'xx M0Kn`  
anticipated revenue 预期收入 W.jXO"pN  
anti-inflation measure 反通货膨胀措施 x;z=[eE  
anti-inflationary stance 反通货膨胀立场 'o#oRK{#  
apparent deficit 表面赤字 s_VcC_A  
apparent financial solvency 表面偿债能力 L6{gwoZf3  
apparent partner 表面合伙人 /[\g8U{5B}  
application for personal assessment 个人入息课税申请书 'g,h  
application of fund 资金应用 v x/YWZ  
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 % _E?3  
appointed actuary 委任精算师 !W@mW 5J|  
appointed auditor 委任核数师;委任审计师 pa+'0Y]71  
appointed trustee 委任的受托人 d9;&Y?fp  
appointer 委任人 72Y 6gcg  
apportioned pro rata 按比例分摊 uMZ~[S z  
apportionment 分配;分摊 E(|A"=\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DlE,aYB  
apportionment formula 分摊方程式 A`f"<W-m  
apportionment of estate duty 遗产税的分摊 qfE0J;e   
appraisal 估价;评估 iKJqMES  
appreciable growth 可观增长 *kFd#b+xB  
appreciable impact 显着影响 f/#Id]B  
appreciable increase 可观增长  7N[".V]c  
appreciation 增值;升值 P{6$".kIY  
appreciation against other currencies 相对其他货币升值 Jp]?tlT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Nyy&'\`!  
appreciation tax 增值税 ~. vridH  
appropriation 拨款;拨用;拨付 b^ h_`  
appropriation account 拨款帐目 %(/E `  
Appropriation Bill 拨款法案 [-_{3qq<e  
appropriation-in-aid system 补助拨款办法 Y|fD)zG_  
approved assets 核准资产 \~E?;q!  
approved basket stock 认可一篮子证券 s"`~Xnf  
approved budget 核准预算 Yjc U2S"=P  
approved charitable donation 认可慈善捐款 0@-4.IHl  
approved charitable institution 认可慈善机构 ,X^3.ILz  
approved currency 核准货币;认可货币 <.n,:ir  
approved estimates 核准预算 Qq`S=:}~x  
approved estimates of expenditure 核准开支预算 Zpkd8@g@  
approved overseas insurer 核准海外保险人 =6Ok4Z  
approved overseas trust company 核准海外信托公司 T:@6(_Z  
approved pooled investment fund 核准汇集投资基金 H%vfRl3rB  
approved provident fund scheme 认可公积金计划 {S{%KkAV  
approved provision 核准拨款 l&+O*=#Hh  
approved redeemable share 核准可赎回股份 FAdTm#tgW]  
approved regional stock 认可地区性证券 l2St)`K8  
approved retirement scheme 认可退休金计划 @^UgdD,BS,  
approved subordinated loan 核准附属贷款 KSchgon0V  
arbitrage 套戥;套汇;套利 GLtWo+g0  
arbitrageur 套戥者;套汇者 HRyFjAR\?  
arbitrary amount 临时款项 \s*UUODWK  
arrangement 措施;安排;协定 8)1q,[:M  
arrears 欠款 metn&  
arrears of pay 欠付薪酬 }g/u.@E  
arrears of revenue 逾期未收税款;逾期未收的帐项 GB|>eZLv<  
articles of association 组织章程;组织细则;组织章程细则 /&Oo)OB;  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 2@ZVEN  
ascertainment of profit 确定利润 (Ut8pa+yX  
"Asia Clear" “亚洲结算系统”
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