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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 WU\ ):n  
allotment notice 股份配售通知;配股通知 p$=3&qR 6  
allotment of shares 股份分配 R5FjJ>JE  
allowable 可获宽免;免税的 C6Mb(&  
allowable business loss 可扣除的营业亏损 i a|F  
allowable expenses 可扣税的支出 v{jl)?`~w  
allowance 免税额;津贴;备抵;准备金 +`4|,K7'  
allowance for debts 债项的免税额 V&>7i9lEz  
allowance for depreciation by wear and tear 耗损折旧免税额 y>o#Hq&qM  
allowance for funeral expenses 殡殓费的免税额 HR}c9wy,q\  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 :[rx|9M6  
allowance for repairs and outgoings 修葺及支出方面的免税额 Pf!K()<uJ  
allowance to debtor 给债务人的津贴 wx1uduT)  
alteration of capital 资本更改 qd.b&i  
alternate trustee 候补受托人 3! +5MsR+  
amalgamation 合并 r9%W?fEBp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "-Ns1A8  
ambit of charges 征税范围;收费范围 PFc02 w  
amended valuation 经修订的估值 `?$R_uFh:  
American Commodities Exchange 美国商品交易所 |#sP1w'l]  
American Express Bank Limited 美国运通银行 C +IXP  
American Stock Exchange 美国证券交易所 Jk~T.p?tF  
amortization 摊销 {P]l{W@li  
amount due from banks 存放银行同业的款项 yJr Pb"  
amount due from banks abroad 存放海外银行同业的款项 ^\CQWgY(  
amount due from holding companies 控股公司欠款 (I+-wki"e  
amount due from local banks 存放本港银行同业的款项 bT;C8i4b\H  
amount due to banks 银行同业的存款 #Q{6/{bM&J  
amount due to banks abroad 海外银行同业的存款 q4Z  \y  
amount due to holding companies 控股公司存款 (u*]&yk  
amount due to local banks 本港银行同业的存款 khIh<- s!  
amount due to outport banks 外埠银行同业的存款 *0iP*j/]  
amount for note issue 发行纸币的款额 5GY%ZRHh  
amount of bond 担保契据的款额 G ;z2}Ei  
amount of consideration 代价款额 %d>K tf  
amount of contribution 供款数额 @M,_mX  
amount of indebtedness 负债款额 Sb`>IlT\#  
amount of principal of the loan 贷款本金额 n% *u;iG  
amount of rates chargeable 应征差饷数额 0>'1|8+`(z  
amount of share capital 股本额 &3JbAJ|;X  
amount of sums assured 承保款额 tQ)8HVKF  
amount of variation 变动幅度 V^0*S=N  
amount of vote 拨款数额 ?T^$,1 -  
amount payable 应付款额 Mz06cw&  
amount receivable 应收款额 7e40 }n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ctCfLlK  
analysis 分析 '`RCN k5l  
ancillary risk 附属风险 @wg*~"d  
annual account 周年帐目;周年帐目报表;年度决算;年结 :?S2s Ne2  
annual accounting date 年结日期 *L^{p.K4  
annual allowance 每年免税额;年积金;年度津贴;年津 s<5t}{x  
annual balance 年度余额 "#9WF}  
annual disposable income 每年可动用收入 9+/<[w7  
annual estimates 周年预算 N( /PJJ~  
annual fee 年费 1|gEY;Ru  
annual general meeting 周年大会 fEpY3od  
annual growth rate 年增率;每年增长率 jeW0;Cz J~  
annual long-term supplement 长期个案每年补助金 o~}q@]]  
annual pensionable emolument 可供计算退休金的年薪 MAR; k?d  
annual report 年报 !qcR5yk`2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L *5&hPU  
annual return 周年报表;周年申报表;每年报税表格 tf/ f-S  
Annual Return Rules 《周年报表规则》 R=IeAuZR4k  
annual review of consumer prices 每年消费物价回顾 3QF!fll^  
annual roll-forward basis 逐年延展方式 ,mRN; |N  
annual salary 年薪 P2oR C3~  
annual statement 年度报表;年度决算表 G,XFS8{%  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 B!Qdf8We  
annuitant 年金受益人 K=~h1qV:  
annuity 年金 W=|B3}C?  
annuity contract 年金合约 jR48 .W  
annuity on human life 人寿年金 gy>2=d  
antecedent debt 先前的债项 h)YqC$A-s  
ante-dated cheque 倒填日期支票 +J^}"dG  
anticipated expenditure 预期开支 @z2RMEC~  
anticipated net profit 预期纯利 Ii"cDH9  
anticipated revenue 预期收入 d8x$NW-s  
anti-inflation measure 反通货膨胀措施 `R; ct4-  
anti-inflationary stance 反通货膨胀立场  b'ew Od=  
apparent deficit 表面赤字 J%}}( G~  
apparent financial solvency 表面偿债能力 1LE8,Gm&  
apparent partner 表面合伙人 p%G\5.GcJL  
application for personal assessment 个人入息课税申请书 E]g KJVf9[  
application of fund 资金应用 `*~:n vU  
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 B4{A(-Tc  
appointed actuary 委任精算师 Ck[Z(=b$$:  
appointed auditor 委任核数师;委任审计师 N),Zb^~nw  
appointed trustee 委任的受托人 # - kyZ  
appointer 委任人 =GL soc-b  
apportioned pro rata 按比例分摊 )ei+ewVZ  
apportionment 分配;分摊 a|fyo#L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x &\~4,TN  
apportionment formula 分摊方程式 R{*p \;  
apportionment of estate duty 遗产税的分摊 }X AoMp  
appraisal 估价;评估 ` "9Y.KU  
appreciable growth 可观增长 mB!81%f%|  
appreciable impact 显着影响 ;z[yNW8  
appreciable increase 可观增长 hZ%Ie%~n  
appreciation 增值;升值 }we"IqLb  
appreciation against other currencies 相对其他货币升值 |D^[]*cEH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -nU_eDy  
appreciation tax 增值税 xXyzzr1[  
appropriation 拨款;拨用;拨付 7g=Ze~aq  
appropriation account 拨款帐目 HL_MuyE  
Appropriation Bill 拨款法案 bhg"<I  
appropriation-in-aid system 补助拨款办法 G& ;W  
approved assets 核准资产 ~=c#Ff =Z  
approved basket stock 认可一篮子证券 9J1&g(?>-  
approved budget 核准预算 S#ven&  
approved charitable donation 认可慈善捐款 xxede zNko  
approved charitable institution 认可慈善机构 L=VuEF  
approved currency 核准货币;认可货币 2 {31"  
approved estimates 核准预算 !>! l=Z  
approved estimates of expenditure 核准开支预算 aoCyYnZD  
approved overseas insurer 核准海外保险人 K{ 0m b  
approved overseas trust company 核准海外信托公司 NcPzmW{#;g  
approved pooled investment fund 核准汇集投资基金 '9b<r7\@  
approved provident fund scheme 认可公积金计划 b^%4_[uRu  
approved provision 核准拨款 *Fq Nzly  
approved redeemable share 核准可赎回股份 ~JBQjb]  
approved regional stock 认可地区性证券 %u!#f<"[  
approved retirement scheme 认可退休金计划 i edoL0#  
approved subordinated loan 核准附属贷款 Q }1PPi,  
arbitrage 套戥;套汇;套利 bbnAF*7s8  
arbitrageur 套戥者;套汇者 2Yyc`o0R;h  
arbitrary amount 临时款项 %5uuB4P&|$  
arrangement 措施;安排;协定 M.t5,NJ  
arrears 欠款 ` a@NYi6  
arrears of pay 欠付薪酬 T9(~^}_+9  
arrears of revenue 逾期未收税款;逾期未收的帐项 7IFUsli]  
articles of association 组织章程;组织细则;组织章程细则 |_2O:7qe  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )} /9*  
ascertainment of profit 确定利润 &yYK%~}t[  
"Asia Clear" “亚洲结算系统”
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