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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 xBw ua;  
allotment notice 股份配售通知;配股通知 v"J|Ebx  
allotment of shares 股份分配 3rX8H`R  
allowable 可获宽免;免税的 IWhe N  
allowable business loss 可扣除的营业亏损 T0\[": A  
allowable expenses 可扣税的支出 uIJ zz4  
allowance 免税额;津贴;备抵;准备金 " 68=dC  
allowance for debts 债项的免税额 I;P!   
allowance for depreciation by wear and tear 耗损折旧免税额 /wHfc[ b>  
allowance for funeral expenses 殡殓费的免税额 ry* 9  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 PbMvM  
allowance for repairs and outgoings 修葺及支出方面的免税额 A  j>  
allowance to debtor 给债务人的津贴 IUh)g1u41O  
alteration of capital 资本更改 V0F1X s`  
alternate trustee 候补受托人 #so"p<7 R  
amalgamation 合并 >Y:veEa6v6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X%B2xQM 5  
ambit of charges 征税范围;收费范围 [ID#P Ule  
amended valuation 经修订的估值 BT5~MYBl  
American Commodities Exchange 美国商品交易所 |B),N f|a  
American Express Bank Limited 美国运通银行 pSpxd |k  
American Stock Exchange 美国证券交易所 {UhpN"'"n  
amortization 摊销 a-5#8  
amount due from banks 存放银行同业的款项 l~*d0E-$  
amount due from banks abroad 存放海外银行同业的款项 xT+@0?|F  
amount due from holding companies 控股公司欠款 W}\<}dK  
amount due from local banks 存放本港银行同业的款项 6" . v6  
amount due to banks 银行同业的存款 9v}vCg  
amount due to banks abroad 海外银行同业的存款 S?~/ V]  
amount due to holding companies 控股公司存款 m W4tW  
amount due to local banks 本港银行同业的存款 :Ui'x8yt  
amount due to outport banks 外埠银行同业的存款 <L3ig%#B  
amount for note issue 发行纸币的款额 twPD'X!r  
amount of bond 担保契据的款额 P?iQ{x}w~  
amount of consideration 代价款额 ]#$r TWMl'  
amount of contribution 供款数额 #}'sknvM}  
amount of indebtedness 负债款额 3HX-lg`0  
amount of principal of the loan 贷款本金额 #~qY%X  
amount of rates chargeable 应征差饷数额 Yb>A?@S  
amount of share capital 股本额 hB]<li)"C  
amount of sums assured 承保款额 ery{>|k  
amount of variation 变动幅度 X,+N/ nku  
amount of vote 拨款数额 3 W?H^1t  
amount payable 应付款额 5 |oi *b  
amount receivable 应收款额 Vdf~rV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0 9*?'^s4  
analysis 分析 H^w Inkf>  
ancillary risk 附属风险 M0RVEhX  
annual account 周年帐目;周年帐目报表;年度决算;年结 ,V=]QHcg  
annual accounting date 年结日期 Q .cL1uHc  
annual allowance 每年免税额;年积金;年度津贴;年津 )/?s^D$,  
annual balance 年度余额 Cqw`K P  
annual disposable income 每年可动用收入 TbhsOf!  
annual estimates 周年预算 1Q??R }  
annual fee 年费 ot,e?lF  
annual general meeting 周年大会 f<2<8xS  
annual growth rate 年增率;每年增长率 [Z+E_Lbz  
annual long-term supplement 长期个案每年补助金 d0 yZ9-t  
annual pensionable emolument 可供计算退休金的年薪 e&XJK*Wf   
annual report 年报 0Y ld!L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1VO>Bh.Wm  
annual return 周年报表;周年申报表;每年报税表格 @)Sd3xw[  
Annual Return Rules 《周年报表规则》 TZS:(MJ9M  
annual review of consumer prices 每年消费物价回顾 nA XWbavY  
annual roll-forward basis 逐年延展方式 14rX:z  
annual salary 年薪 17;qJ_T)  
annual statement 年度报表;年度决算表 4B=@<( H  
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>'t)PK  
annuitant 年金受益人 r1Cq8vD*m  
annuity 年金 aboA9pwH  
annuity contract 年金合约 ln=:E$jX  
annuity on human life 人寿年金 @RVj~J.A  
antecedent debt 先前的债项 -D,kL  
ante-dated cheque 倒填日期支票 5B+I \f&  
anticipated expenditure 预期开支 r*4@S~;  
anticipated net profit 预期纯利 tp=/f !bv  
anticipated revenue 预期收入 Yu9.0A_) :  
anti-inflation measure 反通货膨胀措施 V']1j  
anti-inflationary stance 反通货膨胀立场 cP(is!  
apparent deficit 表面赤字 &+F}$8,  
apparent financial solvency 表面偿债能力 HpTX6}^  
apparent partner 表面合伙人 ++M%PF [ {  
application for personal assessment 个人入息课税申请书 )u(Dqu\t  
application of fund 资金应用 /c -%+Xd  
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 1c03<(FCd  
appointed actuary 委任精算师 $ &fm^1  
appointed auditor 委任核数师;委任审计师 _'DZoOH|VE  
appointed trustee 委任的受托人 /s~&$(d59o  
appointer 委任人 BpZ17"\z  
apportioned pro rata 按比例分摊 !3Me 6&$O  
apportionment 分配;分摊 ( G#W6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 XYsU)(;j  
apportionment formula 分摊方程式 5Gsjt+ o  
apportionment of estate duty 遗产税的分摊 0w ] pDj  
appraisal 估价;评估 \KPwh]0  
appreciable growth 可观增长 t:.ZvA3  
appreciable impact 显着影响 ?o6\>[O  
appreciable increase 可观增长 *%`jcF  
appreciation 增值;升值 7`Bwo*Y  
appreciation against other currencies 相对其他货币升值 .LHzaeJCX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y!L<& sl   
appreciation tax 增值税 Luu.p<   
appropriation 拨款;拨用;拨付 1brKs-z  
appropriation account 拨款帐目 ?3+>% bO  
Appropriation Bill 拨款法案 fE/|U|5L[  
appropriation-in-aid system 补助拨款办法 iKN800^u  
approved assets 核准资产 BY^5z<^.  
approved basket stock 认可一篮子证券 bv8GJ #  
approved budget 核准预算 X-=J7G`\h#  
approved charitable donation 认可慈善捐款 [E/}-m6g  
approved charitable institution 认可慈善机构 ^L;k  
approved currency 核准货币;认可货币 f.y~Sew  
approved estimates 核准预算 K+s xO/}h  
approved estimates of expenditure 核准开支预算 bB|P`l L  
approved overseas insurer 核准海外保险人 |;6l1]hk6  
approved overseas trust company 核准海外信托公司 !u=,bfyH  
approved pooled investment fund 核准汇集投资基金 z("Fy  
approved provident fund scheme 认可公积金计划 @ag*zl  
approved provision 核准拨款 {Lm%zdk*k  
approved redeemable share 核准可赎回股份 IB+)2`  
approved regional stock 认可地区性证券 H0.,h;  
approved retirement scheme 认可退休金计划 l]o)KM<  
approved subordinated loan 核准附属贷款 SQd`xbIuL  
arbitrage 套戥;套汇;套利 &BDdJwE  
arbitrageur 套戥者;套汇者 uuMHD{}?}  
arbitrary amount 临时款项 Tx'ctd#Y  
arrangement 措施;安排;协定 hPHrq{YZ  
arrears 欠款 `Gp!Y  
arrears of pay 欠付薪酬 ^9C9[$Q  
arrears of revenue 逾期未收税款;逾期未收的帐项 {l-V  
articles of association 组织章程;组织细则;组织章程细则 Y2,\WKa  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 T{%'"mm;  
ascertainment of profit 确定利润 /4Lmu+G4  
"Asia Clear" “亚洲结算系统”
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