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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 kz^G.5n   
allotment notice 股份配售通知;配股通知 ./'n2$^3  
allotment of shares 股份分配 M<M r (z  
allowable 可获宽免;免税的 Sj ?'T@  
allowable business loss 可扣除的营业亏损 aJ5R0Y,  
allowable expenses 可扣税的支出 M&dtXG8<^  
allowance 免税额;津贴;备抵;准备金 !w Bmf&=  
allowance for debts 债项的免税额 X'm2 uOEj  
allowance for depreciation by wear and tear 耗损折旧免税额 k|5nu-B0v  
allowance for funeral expenses 殡殓费的免税额 7Go!W(8  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 f/ZE_MN2  
allowance for repairs and outgoings 修葺及支出方面的免税额 Cn<x  
allowance to debtor 给债务人的津贴 Tx(R3B+u7  
alteration of capital 资本更改 '\Ub*m((1O  
alternate trustee 候补受托人 L/I-(08!Y:  
amalgamation 合并 Kf.b <wP{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;l' I. j  
ambit of charges 征税范围;收费范围 )-@EUN0E>5  
amended valuation 经修订的估值 6_Kz}PQ  
American Commodities Exchange 美国商品交易所 Gf?KpU  
American Express Bank Limited 美国运通银行 X#yl8k_  
American Stock Exchange 美国证券交易所 w3@ te\  
amortization 摊销 D }\`5L<  
amount due from banks 存放银行同业的款项 UL/>t}AG  
amount due from banks abroad 存放海外银行同业的款项 BlUY9`VWh@  
amount due from holding companies 控股公司欠款 k$UBZ,=iC  
amount due from local banks 存放本港银行同业的款项 KB5{l%>  
amount due to banks 银行同业的存款 t>xV]W<  
amount due to banks abroad 海外银行同业的存款 !NCT) #G`  
amount due to holding companies 控股公司存款 ^4"_I   
amount due to local banks 本港银行同业的存款 ]^y}}y  
amount due to outport banks 外埠银行同业的存款 Lj H];=R  
amount for note issue 发行纸币的款额 d,77L  
amount of bond 担保契据的款额 Mw~ ?@Sq  
amount of consideration 代价款额 |j,Mof  
amount of contribution 供款数额 / @&Sqv4?  
amount of indebtedness 负债款额 MD7 [}cB  
amount of principal of the loan 贷款本金额 }/VHeHd  
amount of rates chargeable 应征差饷数额 Ij+zR>P8=\  
amount of share capital 股本额 UTPl7po5D  
amount of sums assured 承保款额 "hfwj`U  
amount of variation 变动幅度 m{*l6`dF  
amount of vote 拨款数额 Nd6z81  
amount payable 应付款额 Aq"_hjp  
amount receivable 应收款额 r!#3>F;B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jK=[   
analysis 分析 ^{w&&+#,q  
ancillary risk 附属风险 -cKR15  
annual account 周年帐目;周年帐目报表;年度决算;年结 F,sT[C  
annual accounting date 年结日期 z+b~#f3  
annual allowance 每年免税额;年积金;年度津贴;年津 +3C S3fTq  
annual balance 年度余额 t]x HM  
annual disposable income 每年可动用收入 O v-I2  
annual estimates 周年预算 PT;$@q8  
annual fee 年费 R/#*~tPi8  
annual general meeting 周年大会 h@J`:KO  
annual growth rate 年增率;每年增长率 JI^w1I, T  
annual long-term supplement 长期个案每年补助金 z,9qAts?mh  
annual pensionable emolument 可供计算退休金的年薪 8^{BuUA  
annual report 年报 8<^,<?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :.dQY=6I  
annual return 周年报表;周年申报表;每年报税表格 #xc[)Y,W  
Annual Return Rules 《周年报表规则》 Cn,jLy  
annual review of consumer prices 每年消费物价回顾 R8 m/N t2  
annual roll-forward basis 逐年延展方式 rLwc=(|  
annual salary 年薪 c_iF S  
annual statement 年度报表;年度决算表 g5 E]o)  
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 p})&Zl) V  
annuitant 年金受益人 C?O{l%0  
annuity 年金 SBEJ@&iB~  
annuity contract 年金合约 [ACYd/  
annuity on human life 人寿年金 v zn/waw  
antecedent debt 先前的债项 4Mprc~ 7vr  
ante-dated cheque 倒填日期支票 {b?)|@)is  
anticipated expenditure 预期开支 ' 9,}N:p  
anticipated net profit 预期纯利 "%Jx,L\f{  
anticipated revenue 预期收入 /eI38>v  
anti-inflation measure 反通货膨胀措施 TX>;2S3q   
anti-inflationary stance 反通货膨胀立场 F4}Zl  
apparent deficit 表面赤字 ri:fo'4TO  
apparent financial solvency 表面偿债能力 =3"Nn4Z  
apparent partner 表面合伙人 rN}^^9  
application for personal assessment 个人入息课税申请书 6?_Uow}  
application of fund 资金应用 ~DJ/sY2/  
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 DgdW.Kj|IL  
appointed actuary 委任精算师 < W?,n%  
appointed auditor 委任核数师;委任审计师 78X;ZMY  
appointed trustee 委任的受托人 +q4T];<  
appointer 委任人 !yxb<  
apportioned pro rata 按比例分摊 G67BQG\av  
apportionment 分配;分摊 L]p:gI{m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4QDW}5xB  
apportionment formula 分摊方程式 b#P8Je`;9  
apportionment of estate duty 遗产税的分摊 p?}Rolk7  
appraisal 估价;评估 &~k/G  
appreciable growth 可观增长 53L)+\7w  
appreciable impact 显着影响 ?XHJCp;f  
appreciable increase 可观增长 @1>83-p"X  
appreciation 增值;升值 / g&mDYV|  
appreciation against other currencies 相对其他货币升值 !{4p+peqJV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Rn}+l[]jC  
appreciation tax 增值税 YB 4R8}4  
appropriation 拨款;拨用;拨付 RH`m=?~J,  
appropriation account 拨款帐目 #[A/zH|xvV  
Appropriation Bill 拨款法案 mb&b=&  
appropriation-in-aid system 补助拨款办法  "u%$`*  
approved assets 核准资产 V{"5)Ly?fu  
approved basket stock 认可一篮子证券  hP7nt  
approved budget 核准预算 B^6P 6,  
approved charitable donation 认可慈善捐款 vOqYt42  
approved charitable institution 认可慈善机构 3*FktXmI}  
approved currency 核准货币;认可货币 N+r~\[N\9  
approved estimates 核准预算 We" "/X  
approved estimates of expenditure 核准开支预算 5B51^"  
approved overseas insurer 核准海外保险人 2/;KZ+U&  
approved overseas trust company 核准海外信托公司 }x%"Oq|2]x  
approved pooled investment fund 核准汇集投资基金 rz3&kh i  
approved provident fund scheme 认可公积金计划 J)R2O4OEd  
approved provision 核准拨款 /O8'8sL5  
approved redeemable share 核准可赎回股份 4TLh'?Xu9  
approved regional stock 认可地区性证券 *kDXx&7B$  
approved retirement scheme 认可退休金计划 Db2G)63  
approved subordinated loan 核准附属贷款 Jus)cO#I  
arbitrage 套戥;套汇;套利 F~{ 4)`  
arbitrageur 套戥者;套汇者 E&97;VH  
arbitrary amount 临时款项 _]<]:b  
arrangement 措施;安排;协定 g]3-:&F{c  
arrears 欠款 xd>2TW l#  
arrears of pay 欠付薪酬 fxc~5~$>  
arrears of revenue 逾期未收税款;逾期未收的帐项 i1/FNem  
articles of association 组织章程;组织细则;组织章程细则 s6qe5[  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 g'mkhF(  
ascertainment of profit 确定利润 %~6+=*(\  
"Asia Clear" “亚洲结算系统”
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