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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 G`8gI)$u  
allotment notice 股份配售通知;配股通知 @R_a'v-  
allotment of shares 股份分配 #Bg88!-4  
allowable 可获宽免;免税的  nk>  
allowable business loss 可扣除的营业亏损 !Sy._NE`z  
allowable expenses 可扣税的支出 a57Y9.H`o  
allowance 免税额;津贴;备抵;准备金 =GL}\I  
allowance for debts 债项的免税额 9s6@AJf  
allowance for depreciation by wear and tear 耗损折旧免税额 X,IjM&o"Y  
allowance for funeral expenses 殡殓费的免税额  Yew n  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 6B)(kPW  
allowance for repairs and outgoings 修葺及支出方面的免税额 w0)V3  
allowance to debtor 给债务人的津贴 #M$[C d I$  
alteration of capital 资本更改 bvuoGG*  
alternate trustee 候补受托人 C~ t?<  
amalgamation 合并 ]{{A/ j\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =dHM)O XD"  
ambit of charges 征税范围;收费范围 c$rkbbf~V  
amended valuation 经修订的估值 A07g@3n  
American Commodities Exchange 美国商品交易所 9JBPE  
American Express Bank Limited 美国运通银行 .mn`/4  
American Stock Exchange 美国证券交易所 ]@Y8! ,  
amortization 摊销  iE=Yh  
amount due from banks 存放银行同业的款项 /1F%w8Iqh  
amount due from banks abroad 存放海外银行同业的款项 yQ}$G ,x  
amount due from holding companies 控股公司欠款 mM!'~{r[-  
amount due from local banks 存放本港银行同业的款项 @*]l.F   
amount due to banks 银行同业的存款 swYlp  
amount due to banks abroad 海外银行同业的存款 n.ZLR=P4  
amount due to holding companies 控股公司存款 4*}[h9J}\  
amount due to local banks 本港银行同业的存款 9W:oo:dK F  
amount due to outport banks 外埠银行同业的存款 D*6v.`]X  
amount for note issue 发行纸币的款额 VLC<j u!  
amount of bond 担保契据的款额 S_/9eI~X  
amount of consideration 代价款额 HYyO/U9z|I  
amount of contribution 供款数额 'A;G[(SYy  
amount of indebtedness 负债款额 "~(qp_AI  
amount of principal of the loan 贷款本金额 btHN  
amount of rates chargeable 应征差饷数额 S<rdPS*P  
amount of share capital 股本额 ']Gqa$(YC  
amount of sums assured 承保款额 }l~|c{WH`  
amount of variation 变动幅度 ye:pGa w  
amount of vote 拨款数额 ^hzlR[  
amount payable 应付款额 cjAKc|NJ  
amount receivable 应收款额 #qrZ(,I@n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 '9c`[^  
analysis 分析 ^E\{&kaUp  
ancillary risk 附属风险 ?YWfoH4mS  
annual account 周年帐目;周年帐目报表;年度决算;年结 reR><p  
annual accounting date 年结日期 t ~ruP',~\  
annual allowance 每年免税额;年积金;年度津贴;年津 S-} MS"  
annual balance 年度余额 3I&=1o  
annual disposable income 每年可动用收入 6E/>]3~!  
annual estimates 周年预算 d9>*a$x;/  
annual fee 年费 Zu`; S#Y  
annual general meeting 周年大会 3:@2gp!tq  
annual growth rate 年增率;每年增长率 :,g nOfV=  
annual long-term supplement 长期个案每年补助金 6zh<PETa03  
annual pensionable emolument 可供计算退休金的年薪 s0uI;WMg  
annual report 年报 v,y nz'>)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C~4_Vc*  
annual return 周年报表;周年申报表;每年报税表格 QEKSbxL\W  
Annual Return Rules 《周年报表规则》 \95qH ,w)T  
annual review of consumer prices 每年消费物价回顾 vQ/}E@?u  
annual roll-forward basis 逐年延展方式 rqW[B/a{  
annual salary 年薪 $&~/`MxE  
annual statement 年度报表;年度决算表 <~;;iM6  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 H e ABU(o4  
annuitant 年金受益人 kP~'C'5Ys  
annuity 年金 ,Tc3koi  
annuity contract 年金合约 <6QG7 i  
annuity on human life 人寿年金 j[l6&eX  
antecedent debt 先前的债项 KiYO,nD;\  
ante-dated cheque 倒填日期支票 28FC@&'H  
anticipated expenditure 预期开支 E}AOtY5a  
anticipated net profit 预期纯利 9<u^.w  
anticipated revenue 预期收入 R)i  
anti-inflation measure 反通货膨胀措施 i)9}+M 5  
anti-inflationary stance 反通货膨胀立场 o#3?")>|  
apparent deficit 表面赤字 uT'_}cw  
apparent financial solvency 表面偿债能力 j(^ot001%v  
apparent partner 表面合伙人 aEU [k>&  
application for personal assessment 个人入息课税申请书 |T?wM/  
application of fund 资金应用 AzAD76iNv  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ?&;d#z*4  
appointed actuary 委任精算师  R}Pw#*B  
appointed auditor 委任核数师;委任审计师 = ms(dr^n  
appointed trustee 委任的受托人 x{4Rm,Dxn  
appointer 委任人 N<lejZ}!q  
apportioned pro rata 按比例分摊 uo0g51%9  
apportionment 分配;分摊 %pj 6[x`@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ft%HWGE  
apportionment formula 分摊方程式 5tPBTS<<"L  
apportionment of estate duty 遗产税的分摊 "<o[X ?u  
appraisal 估价;评估 06DT2  
appreciable growth 可观增长 (ii6w d< *  
appreciable impact 显着影响 S\fEV"  
appreciable increase 可观增长 HUqG)t*c1  
appreciation 增值;升值 Vp8t8X1`  
appreciation against other currencies 相对其他货币升值 @P=St\;VP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }$M 2XF  
appreciation tax 增值税 UjibQl 3:m  
appropriation 拨款;拨用;拨付 <@i.~EL  
appropriation account 拨款帐目 Y g>W.wA  
Appropriation Bill 拨款法案 ,M2u (9  
appropriation-in-aid system 补助拨款办法 n8<o*f&&9>  
approved assets 核准资产 T}} 0hs;  
approved basket stock 认可一篮子证券 Rs +rlJq  
approved budget 核准预算 GMmz`O XN  
approved charitable donation 认可慈善捐款 9~+A<X]Hd  
approved charitable institution 认可慈善机构 *hVbjI$  
approved currency 核准货币;认可货币 pR_cI]{=SA  
approved estimates 核准预算 )|;*[S4  
approved estimates of expenditure 核准开支预算 OLXkiesK{  
approved overseas insurer 核准海外保险人 x._IP,vRx^  
approved overseas trust company 核准海外信托公司 %Q]u_0P*  
approved pooled investment fund 核准汇集投资基金 ").MU[q%Y  
approved provident fund scheme 认可公积金计划 (vte8uQe  
approved provision 核准拨款 rM<lPMr1*  
approved redeemable share 核准可赎回股份 1I({2@C  
approved regional stock 认可地区性证券 .C^1.)  
approved retirement scheme 认可退休金计划 &gJKJ=7  
approved subordinated loan 核准附属贷款 H /Idc,*  
arbitrage 套戥;套汇;套利 #_yQv?J  
arbitrageur 套戥者;套汇者 |8I #`  
arbitrary amount 临时款项 IOA"O9;  
arrangement 措施;安排;协定 ,h21 h?6  
arrears 欠款 3wXmX  
arrears of pay 欠付薪酬 KTn,}7vZ  
arrears of revenue 逾期未收税款;逾期未收的帐项 @|Z:7n6S  
articles of association 组织章程;组织细则;组织章程细则 ( Lj{V}^  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 <>aBmJs4  
ascertainment of profit 确定利润 -q7A\8C  
"Asia Clear" “亚洲结算系统”
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