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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 .] JIo&>5  
allotment notice 股份配售通知;配股通知 iSW<7pNq0  
allotment of shares 股份分配 j|N<6GSke  
allowable 可获宽免;免税的 #<Xq\yC51  
allowable business loss 可扣除的营业亏损 hlze]d?z  
allowable expenses 可扣税的支出 5;^1Ab0  
allowance 免税额;津贴;备抵;准备金 UL>2gl4s/  
allowance for debts 债项的免税额 MuP>#Vk  
allowance for depreciation by wear and tear 耗损折旧免税额 0( A  ?&  
allowance for funeral expenses 殡殓费的免税额 I.T?A9Z  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 i^ |G  
allowance for repairs and outgoings 修葺及支出方面的免税额 !IO\g"y~|%  
allowance to debtor 给债务人的津贴 Y Q.Xl_  
alteration of capital 资本更改 i'"#{4I  
alternate trustee 候补受托人 j6XHH&ZEb  
amalgamation 合并 ?_A[E]/H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -38"S;M 8  
ambit of charges 征税范围;收费范围 Tcc83_Iq  
amended valuation 经修订的估值 k`|E&+og  
American Commodities Exchange 美国商品交易所 vD?D]8.F~Q  
American Express Bank Limited 美国运通银行 1TR+p? "  
American Stock Exchange 美国证券交易所 '-[hy>t  
amortization 摊销 H^@Hco>|  
amount due from banks 存放银行同业的款项 U=69q]  
amount due from banks abroad 存放海外银行同业的款项 : D-D+x  
amount due from holding companies 控股公司欠款 rBi<Yy$z  
amount due from local banks 存放本港银行同业的款项 ^H1m8=  
amount due to banks 银行同业的存款 Nq8 3 6HL  
amount due to banks abroad 海外银行同业的存款 m {X{h4t  
amount due to holding companies 控股公司存款 <*dcl2xS  
amount due to local banks 本港银行同业的存款 cg17e  
amount due to outport banks 外埠银行同业的存款 ~_N,zw{x  
amount for note issue 发行纸币的款额 D M+MBK  
amount of bond 担保契据的款额 e!gNd>b {  
amount of consideration 代价款额 @SiV3k  
amount of contribution 供款数额 :( m, 06K  
amount of indebtedness 负债款额 8]`s&d@GY  
amount of principal of the loan 贷款本金额 x$n.\`f0  
amount of rates chargeable 应征差饷数额 &|ne!wu  
amount of share capital 股本额 X';qcn_^  
amount of sums assured 承保款额 ecJjE 56P  
amount of variation 变动幅度 ly0L)L]\  
amount of vote 拨款数额 7vFmB  
amount payable 应付款额 'PY;  
amount receivable 应收款额 A46q`l9B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :/szA?:W  
analysis 分析 |9]-_a  
ancillary risk 附属风险 b+J|yM<`  
annual account 周年帐目;周年帐目报表;年度决算;年结 <3@nv%  
annual accounting date 年结日期 9"+MZ$  
annual allowance 每年免税额;年积金;年度津贴;年津 %N ~c9B  
annual balance 年度余额 @-\=`#C**  
annual disposable income 每年可动用收入 +p Ywc0~  
annual estimates 周年预算 F9K`N8wlu  
annual fee 年费 LTo!DUi`  
annual general meeting 周年大会 eaDZ^Z Er  
annual growth rate 年增率;每年增长率 "N=$ =Dy >  
annual long-term supplement 长期个案每年补助金 `^hA&/1  
annual pensionable emolument 可供计算退休金的年薪 y] D\i5Xv  
annual report 年报 X=)L$Kd7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 a6./;OC  
annual return 周年报表;周年申报表;每年报税表格 bO/r1W  
Annual Return Rules 《周年报表规则》 ,e;,+w=~E  
annual review of consumer prices 每年消费物价回顾 3))R91I  
annual roll-forward basis 逐年延展方式 yx-"&K=`  
annual salary 年薪 U2<q dknB  
annual statement 年度报表;年度决算表 6wwbH}*=?  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1R~$m  
annuitant 年金受益人 '[F`!X  
annuity 年金 ro<w8V9.a  
annuity contract 年金合约 .u#Hg'oP  
annuity on human life 人寿年金 mIYKzu_k=  
antecedent debt 先前的债项 {Hl(t$3V`  
ante-dated cheque 倒填日期支票 sGtxqnX:J  
anticipated expenditure 预期开支 JluA?B7E  
anticipated net profit 预期纯利 *k,3@_5  
anticipated revenue 预期收入 k# Ho7rS&  
anti-inflation measure 反通货膨胀措施 x/M$_E<G  
anti-inflationary stance 反通货膨胀立场 h;+O96V4.  
apparent deficit 表面赤字 3-:^mRPJ  
apparent financial solvency 表面偿债能力 I F!xZ6X8  
apparent partner 表面合伙人 <>n|_6'$90  
application for personal assessment 个人入息课税申请书 R-Lpgi<a"  
application of fund 资金应用 = E_i  
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 )hO %W|  
appointed actuary 委任精算师 a-,*iK{_u  
appointed auditor 委任核数师;委任审计师 3Q62H+MC  
appointed trustee 委任的受托人 H9TeMY  
appointer 委任人 !] uB4  
apportioned pro rata 按比例分摊 V(ww F  
apportionment 分配;分摊 Y iuV\al  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]Bf1p  
apportionment formula 分摊方程式 DPW^OgL;  
apportionment of estate duty 遗产税的分摊 x2)WiO/As  
appraisal 估价;评估 Gd\/n*j  
appreciable growth 可观增长 8h|}Q_  
appreciable impact 显着影响 `e }6/~R`  
appreciable increase 可观增长 DxzNg_E]  
appreciation 增值;升值 -f=4\3y3p  
appreciation against other currencies 相对其他货币升值 $c];&)7q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @WuG8G  
appreciation tax 增值税 4=ZN4=(_[  
appropriation 拨款;拨用;拨付 t}2M8ue(&  
appropriation account 拨款帐目 Ht7v+lY90^  
Appropriation Bill 拨款法案 (2'q~Z+>'  
appropriation-in-aid system 补助拨款办法 Ta)6ly7'  
approved assets 核准资产 gjPbhY=C[  
approved basket stock 认可一篮子证券 wiM-TFT~  
approved budget 核准预算 N3|aNQ=X0  
approved charitable donation 认可慈善捐款 BF(Kaf;<t.  
approved charitable institution 认可慈善机构 ZWy,NN1  
approved currency 核准货币;认可货币 1zIrU6H2;_  
approved estimates 核准预算 s AlOX`t  
approved estimates of expenditure 核准开支预算 vf h*`G$  
approved overseas insurer 核准海外保险人 Z]k+dJ[-  
approved overseas trust company 核准海外信托公司 Dlx-mm_  
approved pooled investment fund 核准汇集投资基金  r95$( N  
approved provident fund scheme 认可公积金计划 3NlG,e'T2  
approved provision 核准拨款 G~ 19Vv*;  
approved redeemable share 核准可赎回股份 y9-}LET3j  
approved regional stock 认可地区性证券 1fcyGZq  
approved retirement scheme 认可退休金计划 |&\cr\T\r  
approved subordinated loan 核准附属贷款 -"w&g0Z  
arbitrage 套戥;套汇;套利 0 rilg  
arbitrageur 套戥者;套汇者 g?e-D.pSF  
arbitrary amount 临时款项 z1~FE  
arrangement 措施;安排;协定 K&%YTA  
arrears 欠款 'DCB 7T8  
arrears of pay 欠付薪酬 Kv#TJn  
arrears of revenue 逾期未收税款;逾期未收的帐项 KL+,[M@ F  
articles of association 组织章程;组织细则;组织章程细则 zHt}`>y&  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 L`0}wR?+  
ascertainment of profit 确定利润 uz@WW!+o  
"Asia Clear" “亚洲结算系统”
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