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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 wYea\^co  
allotment notice 股份配售通知;配股通知 43c E`9~  
allotment of shares 股份分配 W9&=xs6  
allowable 可获宽免;免税的 inL(X;@yo  
allowable business loss 可扣除的营业亏损 ".%k6W<n  
allowable expenses 可扣税的支出 iZmcI;?u  
allowance 免税额;津贴;备抵;准备金 >P(.:_ ^p  
allowance for debts 债项的免税额 HS$r8`S?)  
allowance for depreciation by wear and tear 耗损折旧免税额 C!gZN9-  
allowance for funeral expenses 殡殓费的免税额 i8p6Xht  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 gXU8hTd8  
allowance for repairs and outgoings 修葺及支出方面的免税额 +`4A$#$+y  
allowance to debtor 给债务人的津贴 WH\d| 1)  
alteration of capital 资本更改 +@UV?"d  
alternate trustee 候补受托人 @Qe0! (_=  
amalgamation 合并 }p V:M{Nu&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hH.G#-JO  
ambit of charges 征税范围;收费范围 x`s>*^  
amended valuation 经修订的估值 }V>T M{  
American Commodities Exchange 美国商品交易所 \V:^h [ad  
American Express Bank Limited 美国运通银行 #yen8SskB  
American Stock Exchange 美国证券交易所  XppOU  
amortization 摊销 qs6aB0ln  
amount due from banks 存放银行同业的款项 *pd@.|^)m  
amount due from banks abroad 存放海外银行同业的款项 ]:;&1h3'7  
amount due from holding companies 控股公司欠款 xw%0>K[  
amount due from local banks 存放本港银行同业的款项 kfNWI#'9  
amount due to banks 银行同业的存款 al0L&z\  
amount due to banks abroad 海外银行同业的存款 d9ihhqq3}  
amount due to holding companies 控股公司存款 `oJ [u:b  
amount due to local banks 本港银行同业的存款 zs;JJk^  
amount due to outport banks 外埠银行同业的存款 PF2nLb2-  
amount for note issue 发行纸币的款额 *hrd5na  
amount of bond 担保契据的款额 1YA% -~  
amount of consideration 代价款额 6@f-Glwg  
amount of contribution 供款数额 *:1ey{w:  
amount of indebtedness 负债款额 'qi}|I  
amount of principal of the loan 贷款本金额 AW .F3hN)  
amount of rates chargeable 应征差饷数额 6~{C.No}  
amount of share capital 股本额 49P 4b<1  
amount of sums assured 承保款额 QJNFA}*>  
amount of variation 变动幅度 B!yr!DWv  
amount of vote 拨款数额 N!32 wJ  
amount payable 应付款额 ;<5q]/IHK  
amount receivable 应收款额 <{pz<io)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SuznN L=/$  
analysis 分析 PH"%kCI:  
ancillary risk 附属风险 zi:BF60]=  
annual account 周年帐目;周年帐目报表;年度决算;年结 0V]s:S  
annual accounting date 年结日期 "b[5]Y{ U  
annual allowance 每年免税额;年积金;年度津贴;年津 zT/\Cj68  
annual balance 年度余额 wBzC5T%,  
annual disposable income 每年可动用收入 ToQ"Iy?  
annual estimates 周年预算 BV m0{*-[|  
annual fee 年费 'yth'[  
annual general meeting 周年大会 j|n R "!  
annual growth rate 年增率;每年增长率  hph4`{T  
annual long-term supplement 长期个案每年补助金 \ jA~9  
annual pensionable emolument 可供计算退休金的年薪 Bt#N4m[X*|  
annual report 年报 ,[Fb[#Qqb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (t.Nk[  
annual return 周年报表;周年申报表;每年报税表格 |o @%dH  
Annual Return Rules 《周年报表规则》 %SI'BJ  
annual review of consumer prices 每年消费物价回顾 hSMH,^Io$  
annual roll-forward basis 逐年延展方式 zQA`/&=Y  
annual salary 年薪 Je@v8{][|  
annual statement 年度报表;年度决算表 P4?glh q#  
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 5uf a  
annuitant 年金受益人 2tLJU  Z1  
annuity 年金 y]im Z4{/  
annuity contract 年金合约 D0C y^_  
annuity on human life 人寿年金 1}37Q&2  
antecedent debt 先前的债项 G:JR7N$  
ante-dated cheque 倒填日期支票 r/sNrB1U"y  
anticipated expenditure 预期开支 9kojLqCT  
anticipated net profit 预期纯利 __@BUK{q  
anticipated revenue 预期收入 G`zm@QL  
anti-inflation measure 反通货膨胀措施 zJXplvaL;  
anti-inflationary stance 反通货膨胀立场 j9,P/K$:w  
apparent deficit 表面赤字 !c-*O<Y  
apparent financial solvency 表面偿债能力 *kVV+H<X|b  
apparent partner 表面合伙人 X|[`P<'N<  
application for personal assessment 个人入息课税申请书 8_tQa^.n\  
application of fund 资金应用 S$k&vc(0  
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 2(nlJ7R  
appointed actuary 委任精算师 I|J/F}@p  
appointed auditor 委任核数师;委任审计师 >MK98(F  
appointed trustee 委任的受托人 8[>zG2  
appointer 委任人 6Iw\c  
apportioned pro rata 按比例分摊 .KC ++\{HE  
apportionment 分配;分摊 ?8 {"x8W;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rbQR,Nf2x  
apportionment formula 分摊方程式 bi:8(Q$w:`  
apportionment of estate duty 遗产税的分摊 0ksa  
appraisal 估价;评估 5?L<N:;J_  
appreciable growth 可观增长 d"NLE'R  
appreciable impact 显着影响 T Ge_G_'o  
appreciable increase 可观增长 Z= !*e~j@  
appreciation 增值;升值 |%v^W 3  
appreciation against other currencies 相对其他货币升值  p#[.{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *j-aXN/$  
appreciation tax 增值税 /@Zrq#o zx  
appropriation 拨款;拨用;拨付 MPk5^ua:  
appropriation account 拨款帐目 };g"GNy  
Appropriation Bill 拨款法案 c)tfAD(N8x  
appropriation-in-aid system 补助拨款办法 `"~%bS  
approved assets 核准资产 njw|JnDv  
approved basket stock 认可一篮子证券 fAmz4  
approved budget 核准预算 #[a*rD%m  
approved charitable donation 认可慈善捐款 kW (Bkuc)  
approved charitable institution 认可慈善机构 "\=U)CJ  
approved currency 核准货币;认可货币 d7i]FV  
approved estimates 核准预算 EE'!|N3  
approved estimates of expenditure 核准开支预算 4X$Qu6#i  
approved overseas insurer 核准海外保险人 j=J/x:w_e  
approved overseas trust company 核准海外信托公司 ;>YzEo  
approved pooled investment fund 核准汇集投资基金 ,(4K4pN  
approved provident fund scheme 认可公积金计划 o]:9')5^  
approved provision 核准拨款 v}x&?fU `  
approved redeemable share 核准可赎回股份 '{`$#@a.  
approved regional stock 认可地区性证券 |I|fMF2K  
approved retirement scheme 认可退休金计划 :@)>r9N  
approved subordinated loan 核准附属贷款 1QJL .  
arbitrage 套戥;套汇;套利 r9lR|\Ax2U  
arbitrageur 套戥者;套汇者 N?>vd*  
arbitrary amount 临时款项 /=, nGk>  
arrangement 措施;安排;协定 HK r Mim-  
arrears 欠款 @R  6@]Dm  
arrears of pay 欠付薪酬 Lxk[;j+  
arrears of revenue 逾期未收税款;逾期未收的帐项 e$pV%5=  
articles of association 组织章程;组织细则;组织章程细则 Yrn)VV[)h  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 nLiY%x`S  
ascertainment of profit 确定利润 Yuc> fFA  
"Asia Clear" “亚洲结算系统”
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