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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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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 h`fZ 8|yw  
allotment notice 股份配售通知;配股通知 /,7#%D  
allotment of shares 股份分配 F@/syX;bb5  
allowable 可获宽免;免税的 8;=?F>]xn  
allowable business loss 可扣除的营业亏损 &h[)nD  
allowable expenses 可扣税的支出 yYOV:3!"  
allowance 免税额;津贴;备抵;准备金 h1>.w pr  
allowance for debts 债项的免税额 akw:3+`  
allowance for depreciation by wear and tear 耗损折旧免税额 M/V"Ke"N  
allowance for funeral expenses 殡殓费的免税额 VII`qbxT  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ge$&k  
allowance for repairs and outgoings 修葺及支出方面的免税额 yq3"VFh3d  
allowance to debtor 给债务人的津贴 Bptt"  
alteration of capital 资本更改 XF{2'x_R  
alternate trustee 候补受托人 J'cE@(US  
amalgamation 合并 W m8BhO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;2 o{ 6  
ambit of charges 征税范围;收费范围 $.DD^ "9  
amended valuation 经修订的估值 m";8 nm  
American Commodities Exchange 美国商品交易所 PmId #2f  
American Express Bank Limited 美国运通银行 ]Gl_L7u`  
American Stock Exchange 美国证券交易所 >y+j!)\  
amortization 摊销 unL1/JY z  
amount due from banks 存放银行同业的款项 (`n*d3  
amount due from banks abroad 存放海外银行同业的款项 J!rZs kd  
amount due from holding companies 控股公司欠款 X pXhg*}K  
amount due from local banks 存放本港银行同业的款项 jbOzbxR?  
amount due to banks 银行同业的存款 TuMZHB7h;  
amount due to banks abroad 海外银行同业的存款 y^p%/p%  
amount due to holding companies 控股公司存款 YVHDk7s  
amount due to local banks 本港银行同业的存款 YVY(uq)d  
amount due to outport banks 外埠银行同业的存款 u@wQ )^  
amount for note issue 发行纸币的款额 GmGq69]J*  
amount of bond 担保契据的款额 /9y'UKl7[  
amount of consideration 代价款额 g2 V $  
amount of contribution 供款数额 iEFS>kL8e  
amount of indebtedness 负债款额 8HO)",+I  
amount of principal of the loan 贷款本金额 9 DX u*}  
amount of rates chargeable 应征差饷数额 If9!S} wa  
amount of share capital 股本额 }=3W(1cu-  
amount of sums assured 承保款额 JvUHoc$sI  
amount of variation 变动幅度 I@a7!ugU65  
amount of vote 拨款数额 _ )^n[_E  
amount payable 应付款额 N_!Zn"J  
amount receivable 应收款额 `~t$k7wm=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CvTgtZ '  
analysis 分析 7L:R&W6  
ancillary risk 附属风险 [/t/694  
annual account 周年帐目;周年帐目报表;年度决算;年结 #iGz&S3iN$  
annual accounting date 年结日期 ldoN!J  
annual allowance 每年免税额;年积金;年度津贴;年津 ;Wr,VU]  
annual balance 年度余额 PzTTL=G +  
annual disposable income 每年可动用收入 [laX~(ND{  
annual estimates 周年预算 B<'V7#L_  
annual fee 年费 w1A&p  
annual general meeting 周年大会 [dL?N  
annual growth rate 年增率;每年增长率 aEZn6k1  
annual long-term supplement 长期个案每年补助金 7 -V_)FK2c  
annual pensionable emolument 可供计算退休金的年薪 oB Bdk@  
annual report 年报 a( {`<F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :S7yM8 b`  
annual return 周年报表;周年申报表;每年报税表格 u=  +  
Annual Return Rules 《周年报表规则》 2|w.A!  
annual review of consumer prices 每年消费物价回顾 N<Q}4%^c  
annual roll-forward basis 逐年延展方式 kk5i{.?[  
annual salary 年薪 `TsfscN  
annual statement 年度报表;年度决算表 1y8:tri>N  
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 IO_H%/v"jC  
annuitant 年金受益人 ow`c B  
annuity 年金 GrQAho  
annuity contract 年金合约 f&cG;Y  
annuity on human life 人寿年金 1@qb.9wZ6  
antecedent debt 先前的债项 fW}H##b  
ante-dated cheque 倒填日期支票 U ._1'pW  
anticipated expenditure 预期开支 (U dDp"/  
anticipated net profit 预期纯利 B 9Mwj:)}  
anticipated revenue 预期收入 'Jl.fN  
anti-inflation measure 反通货膨胀措施 ptq{$Y{_  
anti-inflationary stance 反通货膨胀立场 \M532_w  
apparent deficit 表面赤字 zB]T5]  
apparent financial solvency 表面偿债能力 y<.!TULa_  
apparent partner 表面合伙人 <,hBoHZSL  
application for personal assessment 个人入息课税申请书 :3n.nKANr  
application of fund 资金应用 K((Kd&E  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 sBu"$ "]  
appointed actuary 委任精算师 246lFx G.  
appointed auditor 委任核数师;委任审计师 =<_5gR  
appointed trustee 委任的受托人 n0i&P9@B1  
appointer 委任人 =nL*/  
apportioned pro rata 按比例分摊 {4m"S 7O  
apportionment 分配;分摊 Gf]s?J^a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Sf'5/9<DW+  
apportionment formula 分摊方程式 XP;&iZ J  
apportionment of estate duty 遗产税的分摊 tB3CX\e  
appraisal 估价;评估 z|?R=;,u`  
appreciable growth 可观增长 J+|ohA  
appreciable impact 显着影响 qL+y8*  
appreciable increase 可观增长 qRGb3l  
appreciation 增值;升值 ry]7$MQyV  
appreciation against other currencies 相对其他货币升值 p+7BsW.l  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xR&,QrjQG  
appreciation tax 增值税 M>J ADt_]  
appropriation 拨款;拨用;拨付 G-^ccdT  
appropriation account 拨款帐目 1=a}{)0h  
Appropriation Bill 拨款法案 .}<B*e=y  
appropriation-in-aid system 补助拨款办法 {n{}Y.  
approved assets 核准资产 .XB] X  
approved basket stock 认可一篮子证券 |O9=C`G_  
approved budget 核准预算 O({_x@  
approved charitable donation 认可慈善捐款 Wkk Nyg,  
approved charitable institution 认可慈善机构 E$>e< T  
approved currency 核准货币;认可货币 =GVhAzD3  
approved estimates 核准预算 _Lb& 2 PAG  
approved estimates of expenditure 核准开支预算 ge oN4  
approved overseas insurer 核准海外保险人 N]<gHGj}  
approved overseas trust company 核准海外信托公司  ck~xj0  
approved pooled investment fund 核准汇集投资基金 G!;[If :<e  
approved provident fund scheme 认可公积金计划 )x7hhEk=^  
approved provision 核准拨款 =5M>\vt]  
approved redeemable share 核准可赎回股份 wf@2&vJ  
approved regional stock 认可地区性证券 ggTjd"|)  
approved retirement scheme 认可退休金计划 Aii[=x8  
approved subordinated loan 核准附属贷款 `~]ReJ!X%  
arbitrage 套戥;套汇;套利 ,7g;r_qwA  
arbitrageur 套戥者;套汇者 ">9CN$]J  
arbitrary amount 临时款项 bN&da [K  
arrangement 措施;安排;协定 kZ9pgdI  
arrears 欠款 r*wKYb  
arrears of pay 欠付薪酬 _MEv*Q@o  
arrears of revenue 逾期未收税款;逾期未收的帐项 a&hM:n4P  
articles of association 组织章程;组织细则;组织章程细则 cj#q 7  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 *]6dV '  
ascertainment of profit 确定利润 KxwLKaImI  
"Asia Clear" “亚洲结算系统”
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