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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 sm5\> L3V  
allotment notice 股份配售通知;配股通知 C( 8i 0(1  
allotment of shares 股份分配 r(xh5{^x  
allowable 可获宽免;免税的  ZC 7R f  
allowable business loss 可扣除的营业亏损 1oD,E!+^d  
allowable expenses 可扣税的支出 1>P[3Y@}  
allowance 免税额;津贴;备抵;准备金 qd#?8  
allowance for debts 债项的免税额 s.I%[kada  
allowance for depreciation by wear and tear 耗损折旧免税额 j78WPG  
allowance for funeral expenses 殡殓费的免税额 hc OT+L>  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 & <6E*qM  
allowance for repairs and outgoings 修葺及支出方面的免税额 2^w3xL"   
allowance to debtor 给债务人的津贴 .?R~!K{`  
alteration of capital 资本更改 IWcgh`8  
alternate trustee 候补受托人 l+!!S"=8)~  
amalgamation 合并 i'9aQi"G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wqB{cr}!  
ambit of charges 征税范围;收费范围 "s!!\/^9C  
amended valuation 经修订的估值 Fb=(FQ2Y?  
American Commodities Exchange 美国商品交易所 Ix @rn  
American Express Bank Limited 美国运通银行 [xzgk [>5  
American Stock Exchange 美国证券交易所 Jb~$Vrdy  
amortization 摊销 }U3+xl6g  
amount due from banks 存放银行同业的款项 d%_=r." Y  
amount due from banks abroad 存放海外银行同业的款项 ?q a  
amount due from holding companies 控股公司欠款 85CH% I#  
amount due from local banks 存放本港银行同业的款项 !z">aIj\6  
amount due to banks 银行同业的存款 rD=8O#m g  
amount due to banks abroad 海外银行同业的存款 4?Pdld  
amount due to holding companies 控股公司存款 FsQeyh>  
amount due to local banks 本港银行同业的存款 ~!UC:&UKo  
amount due to outport banks 外埠银行同业的存款 >B>[_8=f@  
amount for note issue 发行纸币的款额 ]j> W9n?  
amount of bond 担保契据的款额 MB.\G.bV  
amount of consideration 代价款额 HS>(y2}'  
amount of contribution 供款数额 e$]`  
amount of indebtedness 负债款额 su;u_rc,  
amount of principal of the loan 贷款本金额 !v /5 G_pr  
amount of rates chargeable 应征差饷数额 J1OZG6|e  
amount of share capital 股本额 wZ6D\I  
amount of sums assured 承保款额 ~C[p}MED  
amount of variation 变动幅度 )!6JSMS  
amount of vote 拨款数额 "fK`F/  
amount payable 应付款额 {gh41G;n  
amount receivable 应收款额 ZrY #B8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kQ~2mU  
analysis 分析 ^X-3YhJ4U  
ancillary risk 附属风险 <vMna< /d  
annual account 周年帐目;周年帐目报表;年度决算;年结 hRAI7xk  
annual accounting date 年结日期 DfYOGs]@  
annual allowance 每年免税额;年积金;年度津贴;年津 LXYpP- E  
annual balance 年度余额 j>j Zg<}J  
annual disposable income 每年可动用收入 @}[>*Xy%  
annual estimates 周年预算 <Sds5 d  
annual fee 年费 >[t0a"  
annual general meeting 周年大会 ?bFP'.  
annual growth rate 年增率;每年增长率 EmrUzaGD  
annual long-term supplement 长期个案每年补助金 aAM!;3j]B`  
annual pensionable emolument 可供计算退休金的年薪 fP3e{dVf  
annual report 年报 .OhpItn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,n\"zYf ]^  
annual return 周年报表;周年申报表;每年报税表格 W P7RX|7  
Annual Return Rules 《周年报表规则》 S&/</%  
annual review of consumer prices 每年消费物价回顾 ZEY="pf  
annual roll-forward basis 逐年延展方式 MJ5Ymt a  
annual salary 年薪 &L7u//  
annual statement 年度报表;年度决算表 m(0sG(A~  
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 `=m[(CLb  
annuitant 年金受益人 590.mCm  
annuity 年金 ?%RAX CK  
annuity contract 年金合约 fP 1V1ao  
annuity on human life 人寿年金 /$NDH]a  
antecedent debt 先前的债项 Mdk(FG(  
ante-dated cheque 倒填日期支票 % 8c <C  
anticipated expenditure 预期开支 758`lfz=_  
anticipated net profit 预期纯利 K:!){a[  
anticipated revenue 预期收入 ]U[y3  
anti-inflation measure 反通货膨胀措施 hxG=g6:G  
anti-inflationary stance 反通货膨胀立场 8yW8F26  
apparent deficit 表面赤字 qHwHP  1  
apparent financial solvency 表面偿债能力 GMk\ l  
apparent partner 表面合伙人 Ah^0FU%!g  
application for personal assessment 个人入息课税申请书 feJz X*u  
application of fund 资金应用 %v}SJEXF p  
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 )m8ve)l  
appointed actuary 委任精算师 DI9hy/T(  
appointed auditor 委任核数师;委任审计师 fZQL!j4  
appointed trustee 委任的受托人 'iQ  
appointer 委任人 y{  & k`H  
apportioned pro rata 按比例分摊 $;O-1# ]  
apportionment 分配;分摊 vjo@aY.x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }"} z7Xb0  
apportionment formula 分摊方程式 lKVy{X 3]*  
apportionment of estate duty 遗产税的分摊 IZ){xI  
appraisal 估价;评估 6yDj1PI  
appreciable growth 可观增长 [tN^)c`s/  
appreciable impact 显着影响 MmIVTf4  
appreciable increase 可观增长 )-qWcf?   
appreciation 增值;升值 Wp2W:JX:  
appreciation against other currencies 相对其他货币升值 g/*x;d=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yH`4 sd  
appreciation tax 增值税 /"~ D(bw0=  
appropriation 拨款;拨用;拨付 U fx^@%v  
appropriation account 拨款帐目 \R"}=7  
Appropriation Bill 拨款法案 L >* F8|g  
appropriation-in-aid system 补助拨款办法 N=2BrKb)o  
approved assets 核准资产 NxOiT#YH  
approved basket stock 认可一篮子证券 8]SJ=c"}Xf  
approved budget 核准预算 :+ASZE.  
approved charitable donation 认可慈善捐款 Gp 8%n  
approved charitable institution 认可慈善机构 Oup5LH!sW  
approved currency 核准货币;认可货币 x" N{5  
approved estimates 核准预算 }Iyr u3M][  
approved estimates of expenditure 核准开支预算 t1LIZ5JY  
approved overseas insurer 核准海外保险人 yQP!Vt^  
approved overseas trust company 核准海外信托公司 !yUn|v>&p  
approved pooled investment fund 核准汇集投资基金 Drn{ucIs  
approved provident fund scheme 认可公积金计划 8 `\^wG$W  
approved provision 核准拨款 C-wwQbdG/  
approved redeemable share 核准可赎回股份 N+)gYb6h  
approved regional stock 认可地区性证券 +&AKDVmx  
approved retirement scheme 认可退休金计划 [{s 1= c  
approved subordinated loan 核准附属贷款 BIu%A]e"  
arbitrage 套戥;套汇;套利 ]m f I$p%  
arbitrageur 套戥者;套汇者 7z.(pg=  
arbitrary amount 临时款项 cImOZx  
arrangement 措施;安排;协定 UJ\[ ^/t  
arrears 欠款 d]3c44kkK{  
arrears of pay 欠付薪酬 ^A&i$RRO  
arrears of revenue 逾期未收税款;逾期未收的帐项 96NZ rT  
articles of association 组织章程;组织细则;组织章程细则 g Kp5*  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ZQL4<fy'E  
ascertainment of profit 确定利润 uq/z.m  
"Asia Clear" “亚洲结算系统”
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