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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 D,cD]tB2  
allotment notice 股份配售通知;配股通知 BQ6$T&  
allotment of shares 股份分配 ! V.]mI  
allowable 可获宽免;免税的 S%\5"uGa  
allowable business loss 可扣除的营业亏损 ! v![K  
allowable expenses 可扣税的支出 TB>_#+:  
allowance 免税额;津贴;备抵;准备金 SD^::bH  
allowance for debts 债项的免税额 @ym:@<D  
allowance for depreciation by wear and tear 耗损折旧免税额  vc: kY  
allowance for funeral expenses 殡殓费的免税额 T v|'6P  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 E:9RskI  
allowance for repairs and outgoings 修葺及支出方面的免税额 TgcCR:eL=  
allowance to debtor 给债务人的津贴 4BMu0["6|s  
alteration of capital 资本更改 &u:U"j  
alternate trustee 候补受托人 &MX&5@ Vu  
amalgamation 合并 /RB%m8@;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :rr<#F  
ambit of charges 征税范围;收费范围 2?ue.1C  
amended valuation 经修订的估值 NuO@N r  
American Commodities Exchange 美国商品交易所 xQZOGq   
American Express Bank Limited 美国运通银行 (Iv@SiZf(  
American Stock Exchange 美国证券交易所 NN7KwVg  
amortization 摊销 Aa9l-:R  
amount due from banks 存放银行同业的款项 {Vu=qNx  
amount due from banks abroad 存放海外银行同业的款项 0") _%  
amount due from holding companies 控股公司欠款 X I Mh<  
amount due from local banks 存放本港银行同业的款项 f4S}Nga(  
amount due to banks 银行同业的存款 @>z.chM;  
amount due to banks abroad 海外银行同业的存款 Jj ]<SWh  
amount due to holding companies 控股公司存款 !*c%Dj  
amount due to local banks 本港银行同业的存款 7 oE:]  
amount due to outport banks 外埠银行同业的存款 OkRb3}  
amount for note issue 发行纸币的款额 QO$18MBcc  
amount of bond 担保契据的款额 (1=@.srAzK  
amount of consideration 代价款额 !"hlG^*9  
amount of contribution 供款数额 W(qK?"s2  
amount of indebtedness 负债款额 i`i`Hu>  
amount of principal of the loan 贷款本金额 @u+LF]MY  
amount of rates chargeable 应征差饷数额 P=}l.R*1G  
amount of share capital 股本额 ]fY:+Ru  
amount of sums assured 承保款额 HxR5&o  
amount of variation 变动幅度 @w33u^  
amount of vote 拨款数额 PdKcDKJ  
amount payable 应付款额 =>S[Dh  
amount receivable 应收款额 HA c"&#pG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ."Pn[$'.  
analysis 分析 VnN(lJ  
ancillary risk 附属风险 )E",)}Nh  
annual account 周年帐目;周年帐目报表;年度决算;年结 LI-ewea  
annual accounting date 年结日期 GB+$ed5@<  
annual allowance 每年免税额;年积金;年度津贴;年津 V~Guw[RA  
annual balance 年度余额 #F/W_G7v  
annual disposable income 每年可动用收入 [ !~8TF  
annual estimates 周年预算 0]ai*\,W7~  
annual fee 年费 :tENn r.9v  
annual general meeting 周年大会 aAcQmq TT  
annual growth rate 年增率;每年增长率 UaG&HGg]!  
annual long-term supplement 长期个案每年补助金 |s#,^SJ0  
annual pensionable emolument 可供计算退休金的年薪 yTc&C)Jba  
annual report 年报 5bZ0}^FYF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7yG%E  
annual return 周年报表;周年申报表;每年报税表格 N/C$8D34  
Annual Return Rules 《周年报表规则》 9a:(ab'  
annual review of consumer prices 每年消费物价回顾 pvWNiW:~k  
annual roll-forward basis 逐年延展方式 -R9{Ak  
annual salary 年薪 7LaRFL.,kO  
annual statement 年度报表;年度决算表 "Ml#,kU<T  
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 0}Kyj"-3  
annuitant 年金受益人 (;Bh 7Ft  
annuity 年金 {_>XsB  
annuity contract 年金合约 Yi-,Pb?   
annuity on human life 人寿年金 ./ tZ*sP:  
antecedent debt 先前的债项 p*jH5h cy  
ante-dated cheque 倒填日期支票 C\[:{d  
anticipated expenditure 预期开支 4tkb7D q  
anticipated net profit 预期纯利 U4"&T,'lTL  
anticipated revenue 预期收入 uKY1AC__  
anti-inflation measure 反通货膨胀措施 iqF|IVPoi  
anti-inflationary stance 反通货膨胀立场 Yl 1l$[A$  
apparent deficit 表面赤字 ~Y1nU-  
apparent financial solvency 表面偿债能力 Vf(..8  
apparent partner 表面合伙人 ZXj*Vu$_4  
application for personal assessment 个人入息课税申请书 Ga^:y=m  
application of fund 资金应用 ,\T`gh  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 F.Bij8\  
appointed actuary 委任精算师 e[Z-&'  
appointed auditor 委任核数师;委任审计师 A'uubFRL2[  
appointed trustee 委任的受托人 ^S|}<6~6b  
appointer 委任人 >TGc0 z+  
apportioned pro rata 按比例分摊 6 {`J I  
apportionment 分配;分摊 fHuWBC_YO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uxX 3wY;M  
apportionment formula 分摊方程式 RdjoVCf  
apportionment of estate duty 遗产税的分摊 B$q5/L$}  
appraisal 估价;评估 y2B'0l  
appreciable growth 可观增长 VYK%0S9yH[  
appreciable impact 显着影响 6m:$RW  
appreciable increase 可观增长 $|@-u0sv  
appreciation 增值;升值 fn5!Nr ,  
appreciation against other currencies 相对其他货币升值 &`'@}o>2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  u7&5t  
appreciation tax 增值税 Yi`DRkp]3  
appropriation 拨款;拨用;拨付 A0ZU #"'/  
appropriation account 拨款帐目 +wEsfYW  
Appropriation Bill 拨款法案 fG@]G9Z  
appropriation-in-aid system 补助拨款办法 $7O3+R/=  
approved assets 核准资产 *mw *z|-^V  
approved basket stock 认可一篮子证券 %4wHiCOg  
approved budget 核准预算 T0o0_R  
approved charitable donation 认可慈善捐款 <pFbm  
approved charitable institution 认可慈善机构 ws;| fY  
approved currency 核准货币;认可货币 M3fTU CR  
approved estimates 核准预算 6,l5Q   
approved estimates of expenditure 核准开支预算 /.UISArH  
approved overseas insurer 核准海外保险人 &jrc]  
approved overseas trust company 核准海外信托公司 :@Ml-ZE  
approved pooled investment fund 核准汇集投资基金 [.;I}  
approved provident fund scheme 认可公积金计划 e\ZV^h}TQ  
approved provision 核准拨款 |lIgvHgg  
approved redeemable share 核准可赎回股份 kb\\F:w(W  
approved regional stock 认可地区性证券 a 4? c~bs  
approved retirement scheme 认可退休金计划 Eh *u6K)Z  
approved subordinated loan 核准附属贷款 F:Yp1Wrb<  
arbitrage 套戥;套汇;套利 /W{^hVkvC  
arbitrageur 套戥者;套汇者 9 H>J S  
arbitrary amount 临时款项 z>*\nomOn=  
arrangement 措施;安排;协定 ; Yt'$D*CP  
arrears 欠款 r+a0.  
arrears of pay 欠付薪酬 MdnapxuS  
arrears of revenue 逾期未收税款;逾期未收的帐项 XS>( Bu  
articles of association 组织章程;组织细则;组织章程细则 u&j_;Y!6  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 1,n\Osd  
ascertainment of profit 确定利润 =s:Z-*vy!  
"Asia Clear" “亚洲结算系统”
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