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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 a-/[  
allotment notice 股份配售通知;配股通知 ZP&iy$<L  
allotment of shares 股份分配 /TIt-c  
allowable 可获宽免;免税的 Ol>/^3 a=  
allowable business loss 可扣除的营业亏损 $ 9E"{6;@  
allowable expenses 可扣税的支出 5Z"N2D)."  
allowance 免税额;津贴;备抵;准备金 klY, @  
allowance for debts 债项的免税额 r>PKl'IbE  
allowance for depreciation by wear and tear 耗损折旧免税额 0dI7{o;<|  
allowance for funeral expenses 殡殓费的免税额 'aEN(Mdz1e  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 jqTK7b  
allowance for repairs and outgoings 修葺及支出方面的免税额 lH @goh  
allowance to debtor 给债务人的津贴 bk i:u  
alteration of capital 资本更改 r(_Fr# Qn  
alternate trustee 候补受托人 ?P#\ CW  
amalgamation 合并 JE*?O*&|Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m5HMtoU  
ambit of charges 征税范围;收费范围 E8<,j})*  
amended valuation 经修订的估值 [9Tnp]q  
American Commodities Exchange 美国商品交易所 >?G!>kw  
American Express Bank Limited 美国运通银行 c? GV  
American Stock Exchange 美国证券交易所 +%~me?  
amortization 摊销 *YX:e@Fm.a  
amount due from banks 存放银行同业的款项 *A")A.R  
amount due from banks abroad 存放海外银行同业的款项 hewc5vrL  
amount due from holding companies 控股公司欠款 ]gF=I5jn]  
amount due from local banks 存放本港银行同业的款项 -~H "zu`  
amount due to banks 银行同业的存款 /+. m.TF  
amount due to banks abroad 海外银行同业的存款 A2 \3.3  
amount due to holding companies 控股公司存款 /rK/ l  
amount due to local banks 本港银行同业的存款 YhooD ,[.  
amount due to outport banks 外埠银行同业的存款 i~M-V=Zg  
amount for note issue 发行纸币的款额 ?[WUix;  
amount of bond 担保契据的款额 Mpk7$=hjc  
amount of consideration 代价款额 *#@{&Q(Qh  
amount of contribution 供款数额 #G?",,&dM  
amount of indebtedness 负债款额 IF<T{/MA  
amount of principal of the loan 贷款本金额 WU.eeiX  
amount of rates chargeable 应征差饷数额 m")p]B&i=  
amount of share capital 股本额 ,W/Y@ScC  
amount of sums assured 承保款额 U_E t  
amount of variation 变动幅度 b.}J'?yLm  
amount of vote 拨款数额 9VIAOky-  
amount payable 应付款额 U^K8^an$  
amount receivable 应收款额 d`j<Bbf-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t+^__~IX  
analysis 分析 at2)%V)  
ancillary risk 附属风险 &XXr5ne~C  
annual account 周年帐目;周年帐目报表;年度决算;年结 qNMYZ0,  
annual accounting date 年结日期 O@:R\MwFOZ  
annual allowance 每年免税额;年积金;年度津贴;年津 Z7?\ >4V  
annual balance 年度余额 {?A/1q4rr  
annual disposable income 每年可动用收入 9'|_1Q.b^  
annual estimates 周年预算 XB:E<I'q!3  
annual fee 年费 R+/kx#^  
annual general meeting 周年大会 \Il?$Kb/  
annual growth rate 年增率;每年增长率 UF}Ji#fqn  
annual long-term supplement 长期个案每年补助金 3#\C!T0y  
annual pensionable emolument 可供计算退休金的年薪 Z]5xy_La  
annual report 年报 G W7+#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A,7* 52U  
annual return 周年报表;周年申报表;每年报税表格 mT ;   
Annual Return Rules 《周年报表规则》 \`-xxhb?e  
annual review of consumer prices 每年消费物价回顾 kn`O3cW/  
annual roll-forward basis 逐年延展方式 1&Mpx!K*T  
annual salary 年薪 "-G7eGQ  
annual statement 年度报表;年度决算表 >{Xyl):  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 P$@:T[}v  
annuitant 年金受益人 ]IDhE{  
annuity 年金 TIF  =fQ  
annuity contract 年金合约 i.FdZN{  
annuity on human life 人寿年金 )<e,-XujY  
antecedent debt 先前的债项 yD0DPtti  
ante-dated cheque 倒填日期支票 [8 23w.{]#  
anticipated expenditure 预期开支 ?]+! gz1  
anticipated net profit 预期纯利 q!Z{qt*`um  
anticipated revenue 预期收入 i@%a!].I  
anti-inflation measure 反通货膨胀措施 (I{+ %  
anti-inflationary stance 反通货膨胀立场 VmXXj6l&  
apparent deficit 表面赤字 ndk~(ex|j  
apparent financial solvency 表面偿债能力 ItZ*$I1<  
apparent partner 表面合伙人 rV*Ri~Vx  
application for personal assessment 个人入息课税申请书 lcfs 1].  
application of fund 资金应用 zOy_qozk  
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 uw@-.N^  
appointed actuary 委任精算师 P#rS.CIh  
appointed auditor 委任核数师;委任审计师 \"Qa)1 |  
appointed trustee 委任的受托人 f %q ?  
appointer 委任人 $wl_  
apportioned pro rata 按比例分摊 YjPj#57+  
apportionment 分配;分摊 Ac}5,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >3I|5kZ6  
apportionment formula 分摊方程式 i\#?M  "  
apportionment of estate duty 遗产税的分摊 xlc2,L;i  
appraisal 估价;评估 /7ykmW  
appreciable growth 可观增长 8LY^>.  
appreciable impact 显着影响 \GK]6VW  
appreciable increase 可观增长 P\@efq@!  
appreciation 增值;升值 UH((d*HX4  
appreciation against other currencies 相对其他货币升值 hdH3Jb_hl(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tK 6=F63e  
appreciation tax 增值税 D23 c/8K  
appropriation 拨款;拨用;拨付 :8]y*j  
appropriation account 拨款帐目 1`~.!yd8(  
Appropriation Bill 拨款法案 [88PCA:  
appropriation-in-aid system 补助拨款办法 3A.lS+P1  
approved assets 核准资产 tNYuuC%N  
approved basket stock 认可一篮子证券 uu/2C \n}  
approved budget 核准预算 AH:0h X6+  
approved charitable donation 认可慈善捐款 j&q%@%Gm  
approved charitable institution 认可慈善机构 0aJcX)  
approved currency 核准货币;认可货币  LYyud  
approved estimates 核准预算 '{)Jhl47   
approved estimates of expenditure 核准开支预算 F><ficT  
approved overseas insurer 核准海外保险人 jZiz 0[  
approved overseas trust company 核准海外信托公司 _KZ TY`/*  
approved pooled investment fund 核准汇集投资基金 HI[Pf%${  
approved provident fund scheme 认可公积金计划 \4O_@d`A  
approved provision 核准拨款 $KS!vS7  
approved redeemable share 核准可赎回股份 Xwd9-:  
approved regional stock 认可地区性证券 {=;<1PykLb  
approved retirement scheme 认可退休金计划 nW oh(a  
approved subordinated loan 核准附属贷款 {/qQ=$t  
arbitrage 套戥;套汇;套利 n(sseQ|\  
arbitrageur 套戥者;套汇者 [n3@*)q's  
arbitrary amount 临时款项 | 3`8$-  
arrangement 措施;安排;协定 wVc ^l  
arrears 欠款 Q!r` G  
arrears of pay 欠付薪酬 gSe3S-Lt  
arrears of revenue 逾期未收税款;逾期未收的帐项 WYIv&h<h"  
articles of association 组织章程;组织细则;组织章程细则 !1Ht{cA0  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 7j88^ 59  
ascertainment of profit 确定利润 {+EnJ"  
"Asia Clear" “亚洲结算系统”
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