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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 Bkdt[qDn5P  
allotment notice 股份配售通知;配股通知 c3N,P<#  
allotment of shares 股份分配 f\~A72-  
allowable 可获宽免;免税的 Y{<SD-ibZ$  
allowable business loss 可扣除的营业亏损 U98e=57N  
allowable expenses 可扣税的支出 :z2G a  
allowance 免税额;津贴;备抵;准备金 s} oD?h:T3  
allowance for debts 债项的免税额 ' BY|7j~  
allowance for depreciation by wear and tear 耗损折旧免税额 AdWP  
allowance for funeral expenses 殡殓费的免税额 LzD,]{CC5  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Jm-bE 8b  
allowance for repairs and outgoings 修葺及支出方面的免税额 Hu"TEhW(2  
allowance to debtor 给债务人的津贴 .Ix[&+LsY  
alteration of capital 资本更改 \Z_29L w=  
alternate trustee 候补受托人 /|8/C40aY  
amalgamation 合并 k; ned  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MLN+ BuS  
ambit of charges 征税范围;收费范围 !fG}<6&i  
amended valuation 经修订的估值 ;ibOd ~  
American Commodities Exchange 美国商品交易所 g1&q6wCg|  
American Express Bank Limited 美国运通银行 < mp_[-c  
American Stock Exchange 美国证券交易所 VVk8z6 W  
amortization 摊销 Amv:d h  
amount due from banks 存放银行同业的款项 '1b4nj|<m  
amount due from banks abroad 存放海外银行同业的款项 Ly]J-BTe  
amount due from holding companies 控股公司欠款 !rff/0/x"  
amount due from local banks 存放本港银行同业的款项 N]&:xd5  
amount due to banks 银行同业的存款 5RR4jX]  
amount due to banks abroad 海外银行同业的存款 n W:Bo#  
amount due to holding companies 控股公司存款 (1Klj+"p%  
amount due to local banks 本港银行同业的存款 TiD|.a8 S  
amount due to outport banks 外埠银行同业的存款 jAf qC@e  
amount for note issue 发行纸币的款额 mJ+mTA5 bW  
amount of bond 担保契据的款额 @gk{wh>c  
amount of consideration 代价款额 _c,{}sn  
amount of contribution 供款数额 )^m"fQ+  
amount of indebtedness 负债款额 9S8V`aC  
amount of principal of the loan 贷款本金额 w/@ tH  
amount of rates chargeable 应征差饷数额 Ym 1; /'  
amount of share capital 股本额 41I2t(H @z  
amount of sums assured 承保款额 i)7B :uA  
amount of variation 变动幅度 ]r>m{"~E  
amount of vote 拨款数额 !wH'dsriD  
amount payable 应付款额 HH|N~pBJB  
amount receivable 应收款额 +Os9}uKf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &[_D'jm+S0  
analysis 分析 _J>!K'Dz  
ancillary risk 附属风险 U P*5M  
annual account 周年帐目;周年帐目报表;年度决算;年结 #^xj"}o@  
annual accounting date 年结日期 8j}o\!H  
annual allowance 每年免税额;年积金;年度津贴;年津 ]4]AcJj  
annual balance 年度余额 x2tcr+o  
annual disposable income 每年可动用收入 }B&+KO)  
annual estimates 周年预算 uIR/^o  
annual fee 年费 EKNmXt1 lE  
annual general meeting 周年大会 !%/(a)B$^$  
annual growth rate 年增率;每年增长率 h=dFSK?*D  
annual long-term supplement 长期个案每年补助金 ~xf uq{L;  
annual pensionable emolument 可供计算退休金的年薪 ]:~z#k|2@6  
annual report 年报 ^ >#@qMw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [vOk=  
annual return 周年报表;周年申报表;每年报税表格 EOo,olklC  
Annual Return Rules 《周年报表规则》 *z)+'D*+  
annual review of consumer prices 每年消费物价回顾 WMnxN34  
annual roll-forward basis 逐年延展方式 lCGEd  3  
annual salary 年薪 6yd?xeD  
annual statement 年度报表;年度决算表 hQaa"U7[  
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 pI( H7 (  
annuitant 年金受益人 qq>Qi(>  
annuity 年金 uLrZl0%HT~  
annuity contract 年金合约 C#P7@JE  
annuity on human life 人寿年金 15R:m:T  
antecedent debt 先前的债项 JN3&(t  
ante-dated cheque 倒填日期支票 x]vyt}oCmk  
anticipated expenditure 预期开支 Yduj3Ht:w  
anticipated net profit 预期纯利 qEM,~:lTn  
anticipated revenue 预期收入 \ \gAa-}:  
anti-inflation measure 反通货膨胀措施 E6#")2C~  
anti-inflationary stance 反通货膨胀立场 .Zr3!N.t  
apparent deficit 表面赤字 C;oO=R3r  
apparent financial solvency 表面偿债能力 SyI i*dH  
apparent partner 表面合伙人 _C@<*L=Q  
application for personal assessment 个人入息课税申请书 ()zn8_z  
application of fund 资金应用 '}E"M db  
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 ,soXX_Y>  
appointed actuary 委任精算师 fK+[r1^  
appointed auditor 委任核数师;委任审计师 ]P) 2Q!X  
appointed trustee 委任的受托人 oo]g=C$n  
appointer 委任人 ek`6 Uf  
apportioned pro rata 按比例分摊 'W/AYF^5  
apportionment 分配;分摊 X)S4vqf}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x/IAc6H~_8  
apportionment formula 分摊方程式 60r0O5=|Fl  
apportionment of estate duty 遗产税的分摊 D:PrFa  
appraisal 估价;评估 B*n_ VBd  
appreciable growth 可观增长 .5iXOS0 G  
appreciable impact 显着影响 CQ'4 ".7  
appreciable increase 可观增长 Za7!n{? 0  
appreciation 增值;升值  !qTP  
appreciation against other currencies 相对其他货币升值 U\dLq&=V  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,AG k4]  
appreciation tax 增值税 +Oc |Oo  
appropriation 拨款;拨用;拨付 51`*VR]`K  
appropriation account 拨款帐目 h&z(;B!;y.  
Appropriation Bill 拨款法案 Y.E]U!i*  
appropriation-in-aid system 补助拨款办法 *ch7z|wo.  
approved assets 核准资产 a<P?4tbF  
approved basket stock 认可一篮子证券 NUX$)c  
approved budget 核准预算 T*](oA @  
approved charitable donation 认可慈善捐款 dl+:u}9M$  
approved charitable institution 认可慈善机构 =/(R_BFna  
approved currency 核准货币;认可货币 h&x;#.SYK  
approved estimates 核准预算 2cko GafG{  
approved estimates of expenditure 核准开支预算 2bxW`.fa  
approved overseas insurer 核准海外保险人 9''x'E=|  
approved overseas trust company 核准海外信托公司 nS]Ih0( K  
approved pooled investment fund 核准汇集投资基金 S&MF; E6  
approved provident fund scheme 认可公积金计划 +4V"&S|&  
approved provision 核准拨款 E|x t\ *  
approved redeemable share 核准可赎回股份 q=;U(,Y  
approved regional stock 认可地区性证券 Em/? 4&  
approved retirement scheme 认可退休金计划 3($tD *!o  
approved subordinated loan 核准附属贷款 sDjbvC 0  
arbitrage 套戥;套汇;套利 XT{ukE vDR  
arbitrageur 套戥者;套汇者 /,JL \b  
arbitrary amount 临时款项 UGQH wz  
arrangement 措施;安排;协定 `9Q O'^)  
arrears 欠款 E*VOyH 2[  
arrears of pay 欠付薪酬 >!% +)  
arrears of revenue 逾期未收税款;逾期未收的帐项 X"S")BQ q  
articles of association 组织章程;组织细则;组织章程细则 i:x<Vi  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 6<{SbE|G{  
ascertainment of profit 确定利润 < [q{0,  
"Asia Clear" “亚洲结算系统”
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