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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 hBifn\dFr  
allotment notice 股份配售通知;配股通知 cxFyN ;7  
allotment of shares 股份分配 )>iPx.hVSS  
allowable 可获宽免;免税的 16nU`TN  
allowable business loss 可扣除的营业亏损 ka{!' ^  
allowable expenses 可扣税的支出 I>6zX  
allowance 免税额;津贴;备抵;准备金 :~ &#9  
allowance for debts 债项的免税额 h2= wC.  
allowance for depreciation by wear and tear 耗损折旧免税额 X`-o0HG  
allowance for funeral expenses 殡殓费的免税额 k! x`cp  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 OHnsfXO_V  
allowance for repairs and outgoings 修葺及支出方面的免税额 \.GA" _y  
allowance to debtor 给债务人的津贴 ux 17q>G  
alteration of capital 资本更改 w4&\-S#  
alternate trustee 候补受托人 5d# 73)x$  
amalgamation 合并 !CY*SGO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7 9k+R9m  
ambit of charges 征税范围;收费范围 (h[. Ie  
amended valuation 经修订的估值 y@AUSh;  
American Commodities Exchange 美国商品交易所 W@%g_V}C*  
American Express Bank Limited 美国运通银行 JL<<EPC  
American Stock Exchange 美国证券交易所 *iyc,f^w  
amortization 摊销 5`i+a H(  
amount due from banks 存放银行同业的款项 #BgiD Lh  
amount due from banks abroad 存放海外银行同业的款项  H =&K_  
amount due from holding companies 控股公司欠款 M~y}0Ik  
amount due from local banks 存放本港银行同业的款项 {h.j6  
amount due to banks 银行同业的存款 ; 0M"T[c  
amount due to banks abroad 海外银行同业的存款 6TXTJ]er  
amount due to holding companies 控股公司存款  9/I xh?  
amount due to local banks 本港银行同业的存款 #/_ VY.  
amount due to outport banks 外埠银行同业的存款 ~L P5hL  
amount for note issue 发行纸币的款额 ta'wX   
amount of bond 担保契据的款额 }}"|(2I  
amount of consideration 代价款额 q]s_hWWv  
amount of contribution 供款数额 NQcg}y  
amount of indebtedness 负债款额 t8.3  
amount of principal of the loan 贷款本金额 8.7lc2aX  
amount of rates chargeable 应征差饷数额 ~0}d=d5g  
amount of share capital 股本额 TZ}y%iU:mB  
amount of sums assured 承保款额 m,}GP^<1i  
amount of variation 变动幅度 ]mC5Z6,1s  
amount of vote 拨款数额 6 .[3N~pq  
amount payable 应付款额 hDBo XIK  
amount receivable 应收款额 x0%@u^BF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w02C1oGfx  
analysis 分析 4AF.KX7  
ancillary risk 附属风险 m9-=Y{&/  
annual account 周年帐目;周年帐目报表;年度决算;年结 IP)%y%ycw  
annual accounting date 年结日期 &^Gp  
annual allowance 每年免税额;年积金;年度津贴;年津 N&|,!Cu  
annual balance 年度余额 I\Cg-&e  
annual disposable income 每年可动用收入 ]*Kv[%r07c  
annual estimates 周年预算 PR,8c  
annual fee 年费 l?Ibq}[~  
annual general meeting 周年大会 "3_GFq  
annual growth rate 年增率;每年增长率 #)iPvV'  
annual long-term supplement 长期个案每年补助金 oR3t vw.  
annual pensionable emolument 可供计算退休金的年薪 $s 'n]]Wq  
annual report 年报 fP$rOJ)P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d'b9.ki\  
annual return 周年报表;周年申报表;每年报税表格 L@ejFXQg  
Annual Return Rules 《周年报表规则》 +jKu^f6  
annual review of consumer prices 每年消费物价回顾 Ue"pNjd|  
annual roll-forward basis 逐年延展方式 k<NxI\s8]  
annual salary 年薪 )HX(-"c  
annual statement 年度报表;年度决算表 #qK5i1<  
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 E Q:6R|L  
annuitant 年金受益人 *u< ZQq  
annuity 年金 <\P `<  
annuity contract 年金合约 %'S[f  
annuity on human life 人寿年金 8`90a\t'Z  
antecedent debt 先前的债项 Ry?f; s  
ante-dated cheque 倒填日期支票 #u +~ ^M  
anticipated expenditure 预期开支 Nx E=^ v  
anticipated net profit 预期纯利 I8YCXh  
anticipated revenue 预期收入 dyohs_  
anti-inflation measure 反通货膨胀措施 Ynp#3 r  
anti-inflationary stance 反通货膨胀立场 7 y$a=+D i  
apparent deficit 表面赤字 U~M!T#\s  
apparent financial solvency 表面偿债能力 }02(Y!Gh  
apparent partner 表面合伙人 ${gO=Z  
application for personal assessment 个人入息课税申请书 b # Llu$  
application of fund 资金应用 7<Y aw,G  
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 $R:Q R?   
appointed actuary 委任精算师 U"~W3vwJ  
appointed auditor 委任核数师;委任审计师 )CgH|z:=b  
appointed trustee 委任的受托人 #Jr4LQ@A9  
appointer 委任人 8Dn~U :F/?  
apportioned pro rata 按比例分摊 eo.B0NZsF  
apportionment 分配;分摊 D_`NCnYG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L^bX[.uZw  
apportionment formula 分摊方程式 rj4R/{h  
apportionment of estate duty 遗产税的分摊 )lq+Gv[%F  
appraisal 估价;评估 Y%>u.HzL  
appreciable growth 可观增长 l kyK  
appreciable impact 显着影响 Z9Z\2t  
appreciable increase 可观增长 $ +$l?2  
appreciation 增值;升值 ,J:Ro N_:  
appreciation against other currencies 相对其他货币升值 t+{vb S0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c%1{l]   
appreciation tax 增值税 )ybF@emc  
appropriation 拨款;拨用;拨付 i6g=fx6j*  
appropriation account 拨款帐目 h Vui.]  
Appropriation Bill 拨款法案 w N :"(mQ  
appropriation-in-aid system 补助拨款办法 bR8`Y(=F9b  
approved assets 核准资产 BfD&e`KI  
approved basket stock 认可一篮子证券 II Amx[ b  
approved budget 核准预算 )V&hS5P=S  
approved charitable donation 认可慈善捐款 (L(n%  
approved charitable institution 认可慈善机构 jx2{k K  
approved currency 核准货币;认可货币 ?-)v{4{s  
approved estimates 核准预算 h[Uo6`  
approved estimates of expenditure 核准开支预算 j0s$}FPUI  
approved overseas insurer 核准海外保险人 sV\K[4HG  
approved overseas trust company 核准海外信托公司 vhcp[=e :  
approved pooled investment fund 核准汇集投资基金 7!\zo mx  
approved provident fund scheme 认可公积金计划 NCl@C$W9q  
approved provision 核准拨款 W+5. lf=2>  
approved redeemable share 核准可赎回股份 L0GQH;Y,h  
approved regional stock 认可地区性证券 "\ =Phqw   
approved retirement scheme 认可退休金计划 E%W w)P  
approved subordinated loan 核准附属贷款 ? Dn}  
arbitrage 套戥;套汇;套利 \PcnD$L  
arbitrageur 套戥者;套汇者 D3%2O`9  
arbitrary amount 临时款项 d`=LZio  
arrangement 措施;安排;协定 4u"Bl l  
arrears 欠款 0m"Ni:KEf  
arrears of pay 欠付薪酬 `csZ*$ 7  
arrears of revenue 逾期未收税款;逾期未收的帐项 A7|L|+ ?  
articles of association 组织章程;组织细则;组织章程细则 8@RtL,[d  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 > >KCd  
ascertainment of profit 确定利润 +-,iC6kK  
"Asia Clear" “亚洲结算系统”
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