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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 /R wjCUf  
allotment notice 股份配售通知;配股通知 d<P\&!R(  
allotment of shares 股份分配 V1B5w_^>h'  
allowable 可获宽免;免税的 <=C!VVk4f  
allowable business loss 可扣除的营业亏损 O)r4?<Q  
allowable expenses 可扣税的支出 ds[|   
allowance 免税额;津贴;备抵;准备金 d5:c^`  
allowance for debts 债项的免税额 FXkM#}RgNm  
allowance for depreciation by wear and tear 耗损折旧免税额 > /caXvS  
allowance for funeral expenses 殡殓费的免税额 %6f*{G w  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 X UuN )i  
allowance for repairs and outgoings 修葺及支出方面的免税额 g{&ui.ml&  
allowance to debtor 给债务人的津贴 XVZ   
alteration of capital 资本更改 draN0v f  
alternate trustee 候补受托人  H6/$d  
amalgamation 合并 T1=fNF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s?L  
ambit of charges 征税范围;收费范围 sD#.Oq4&]y  
amended valuation 经修订的估值 Qd3 j%(  
American Commodities Exchange 美国商品交易所 ^s"R$?;h  
American Express Bank Limited 美国运通银行 C!bUI8x z  
American Stock Exchange 美国证券交易所 ^^D0^k!R  
amortization 摊销 I9ep`X6Y  
amount due from banks 存放银行同业的款项 P( 8OQL:  
amount due from banks abroad 存放海外银行同业的款项 gc$l^`+M  
amount due from holding companies 控股公司欠款 |aq"#Ml)  
amount due from local banks 存放本港银行同业的款项 nb%6X82Q  
amount due to banks 银行同业的存款 :eVq#3}  
amount due to banks abroad 海外银行同业的存款 h(EhkCf  
amount due to holding companies 控股公司存款 7J<5f)  
amount due to local banks 本港银行同业的存款 RPRBmb940  
amount due to outport banks 外埠银行同业的存款 $yNS pNmT0  
amount for note issue 发行纸币的款额 $1`2 kM5  
amount of bond 担保契据的款额 1bX<$>x9u  
amount of consideration 代价款额 l!u_"I8j5  
amount of contribution 供款数额 k;FUs[  
amount of indebtedness 负债款额 *gWwALGo5  
amount of principal of the loan 贷款本金额 wI/iuc  
amount of rates chargeable 应征差饷数额 eehb1L2(b  
amount of share capital 股本额 G" "ZI$`  
amount of sums assured 承保款额 #AQV(;r7@  
amount of variation 变动幅度 g3y+&Y_  
amount of vote 拨款数额 I b5rqU\  
amount payable 应付款额 Ig>(m49d  
amount receivable 应收款额 brUF6rQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1iF1GkLEq  
analysis 分析 6T`i/".  
ancillary risk 附属风险 c{w2Gt!  
annual account 周年帐目;周年帐目报表;年度决算;年结 $~T4hv :  
annual accounting date 年结日期 R4:b{ )=O  
annual allowance 每年免税额;年积金;年度津贴;年津 l+^*LqEW2  
annual balance 年度余额 IjnU?Bf  
annual disposable income 每年可动用收入 7-fb.V9  
annual estimates 周年预算 :d'8x  
annual fee 年费 I%KYtv~ `  
annual general meeting 周年大会 b4N[)%@  
annual growth rate 年增率;每年增长率 C$`tbq  
annual long-term supplement 长期个案每年补助金 ' S/gmn  
annual pensionable emolument 可供计算退休金的年薪 R0*|Lo$6  
annual report 年报 6.yu-xm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d8P^lv*rQW  
annual return 周年报表;周年申报表;每年报税表格 4^o^F-k'  
Annual Return Rules 《周年报表规则》 nAlQ7 '  
annual review of consumer prices 每年消费物价回顾 :Zw2'IV  
annual roll-forward basis 逐年延展方式 eTcd"Kd/  
annual salary 年薪 O?#7N[7  
annual statement 年度报表;年度决算表 ] Zh%DQ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 SXP]%{@ R/  
annuitant 年金受益人 pOoEI+t  
annuity 年金 uW %#  
annuity contract 年金合约 { ]4LULq  
annuity on human life 人寿年金 7;@]t^d=$  
antecedent debt 先前的债项 4;2uW#dG"  
ante-dated cheque 倒填日期支票 JNnDts*w  
anticipated expenditure 预期开支 g *+>H1}  
anticipated net profit 预期纯利 ~})e ?q;b  
anticipated revenue 预期收入 G$('-3@i`w  
anti-inflation measure 反通货膨胀措施 xr^LFn)  
anti-inflationary stance 反通货膨胀立场 SNk=b6 `9  
apparent deficit 表面赤字 }W^A*]X  
apparent financial solvency 表面偿债能力 !0<,@v"  
apparent partner 表面合伙人 > uEzw4w  
application for personal assessment 个人入息课税申请书 ((%? `y  
application of fund 资金应用 M x" \5i  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 1<aP92/N&  
appointed actuary 委任精算师 YKK*ER0  
appointed auditor 委任核数师;委任审计师 XfIJ4ZM5  
appointed trustee 委任的受托人 7D_=  
appointer 委任人 b4Ekqas  
apportioned pro rata 按比例分摊 !&@615Vtw  
apportionment 分配;分摊 4 s9LB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &m;*<}X  
apportionment formula 分摊方程式 :e+jU5;]3  
apportionment of estate duty 遗产税的分摊 ,zY{  
appraisal 估价;评估 rEz^  
appreciable growth 可观增长 <qt|d&  
appreciable impact 显着影响 t4-[Z$ n5  
appreciable increase 可观增长 o.`5D%}i  
appreciation 增值;升值 |-~Y#]  
appreciation against other currencies 相对其他货币升值 M&M 6;Ph  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6j|{`Zd)G  
appreciation tax 增值税 w5 Li&m  
appropriation 拨款;拨用;拨付 +:/%3}`  
appropriation account 拨款帐目 b" [|:F>P  
Appropriation Bill 拨款法案 HTTC TR  
appropriation-in-aid system 补助拨款办法 lPAQ3t!,  
approved assets 核准资产 u_Z+;{]Pj  
approved basket stock 认可一篮子证券 >=w)x,0yX  
approved budget 核准预算 %\:Wi#w>  
approved charitable donation 认可慈善捐款 b| (: [nB  
approved charitable institution 认可慈善机构 `">=  
approved currency 核准货币;认可货币 KqP#6^ _  
approved estimates 核准预算 :b!s2n!u  
approved estimates of expenditure 核准开支预算 l;E(I_ i)  
approved overseas insurer 核准海外保险人 ZYNsHcTY  
approved overseas trust company 核准海外信托公司 Z4bNV?OH  
approved pooled investment fund 核准汇集投资基金 F((4U"   
approved provident fund scheme 认可公积金计划 #B w0,\  
approved provision 核准拨款 :Llb< MY2  
approved redeemable share 核准可赎回股份 /dIzY0<aO  
approved regional stock 认可地区性证券 j5h-dK  
approved retirement scheme 认可退休金计划 B`sAk %  
approved subordinated loan 核准附属贷款 -D: b*D  
arbitrage 套戥;套汇;套利 b#o|6HkW  
arbitrageur 套戥者;套汇者 gnHbb-<i,  
arbitrary amount 临时款项 .fs3>@T"#  
arrangement 措施;安排;协定 ,`sv1xwd  
arrears 欠款 >8[Z.fX  
arrears of pay 欠付薪酬 {K!)Ss  
arrears of revenue 逾期未收税款;逾期未收的帐项 TkF[x%o  
articles of association 组织章程;组织细则;组织章程细则 Pc]HP  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ^=*;X;7  
ascertainment of profit 确定利润 !p/goqT~dY  
"Asia Clear" “亚洲结算系统”
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