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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 ~{q; - &  
allotment notice 股份配售通知;配股通知 Su*Pd;  
allotment of shares 股份分配 Nl9}*3r  
allowable 可获宽免;免税的 pf#~|n#t  
allowable business loss 可扣除的营业亏损 I?CfdI  
allowable expenses 可扣税的支出 jV(b?r)eT{  
allowance 免税额;津贴;备抵;准备金 fcw/l,k9  
allowance for debts 债项的免税额 4v.i!U# {  
allowance for depreciation by wear and tear 耗损折旧免税额 (} Y|^uM,  
allowance for funeral expenses 殡殓费的免税额 DiSU\?N2'  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 bRI`ZT0  
allowance for repairs and outgoings 修葺及支出方面的免税额 3q.HZfN~  
allowance to debtor 给债务人的津贴 % E 8s>D  
alteration of capital 资本更改 eNr2-R  
alternate trustee 候补受托人 QPKY9.Rvv  
amalgamation 合并 s(y=u>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #xt-65^  
ambit of charges 征税范围;收费范围 vue=K  
amended valuation 经修订的估值 J1Oe`my  
American Commodities Exchange 美国商品交易所 3<}r+,j  
American Express Bank Limited 美国运通银行 a ~F\ 2`Q  
American Stock Exchange 美国证券交易所 /<CgSW}  
amortization 摊销 ;;mr?'R  
amount due from banks 存放银行同业的款项 +7j7zpw  
amount due from banks abroad 存放海外银行同业的款项 Z=^~]Mfa  
amount due from holding companies 控股公司欠款 d%#5roR4<  
amount due from local banks 存放本港银行同业的款项 {emym$we  
amount due to banks 银行同业的存款 TCK<IZKLqK  
amount due to banks abroad 海外银行同业的存款 '@WS7` @-y  
amount due to holding companies 控股公司存款 AP0z~e  
amount due to local banks 本港银行同业的存款 XT{ukE vDR  
amount due to outport banks 外埠银行同业的存款 8 HL8)G6  
amount for note issue 发行纸币的款额 UGQH wz  
amount of bond 担保契据的款额 `9Q O'^)  
amount of consideration 代价款额 # f }ORA  
amount of contribution 供款数额 d Q_yb+<  
amount of indebtedness 负债款额 X"S")BQ q  
amount of principal of the loan 贷款本金额 vd0uI#g%#  
amount of rates chargeable 应征差饷数额 JF(&+\i<p  
amount of share capital 股本额 4td9=dNA+l  
amount of sums assured 承保款额 d+%Rg\ v  
amount of variation 变动幅度 )u y2,`z  
amount of vote 拨款数额 N==Y]Z$G  
amount payable 应付款额 8-FW'bA  
amount receivable 应收款额 0134mw%jk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B0m2SUC,H  
analysis 分析 ShJBOaE; -  
ancillary risk 附属风险 :F pt>g  
annual account 周年帐目;周年帐目报表;年度决算;年结 j:[ #eC  
annual accounting date 年结日期 \ )2~o N  
annual allowance 每年免税额;年积金;年度津贴;年津 _dwJ;j`2  
annual balance 年度余额 oTk?a!Q  
annual disposable income 每年可动用收入 =S|dzgS/  
annual estimates 周年预算 U\(T<WX,  
annual fee 年费 /C/I_S}H  
annual general meeting 周年大会 A8j$c~  
annual growth rate 年增率;每年增长率 >?r8D48`  
annual long-term supplement 长期个案每年补助金 k .W1bF9n6  
annual pensionable emolument 可供计算退休金的年薪 )CG,U du  
annual report 年报 ; e)vk|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Y9y'` }+  
annual return 周年报表;周年申报表;每年报税表格 Imz1"+E~  
Annual Return Rules 《周年报表规则》 V~S(cO[vj  
annual review of consumer prices 每年消费物价回顾 m&k l_f7  
annual roll-forward basis 逐年延展方式 M+Eg{^ q`  
annual salary 年薪 @K}Bll.E  
annual statement 年度报表;年度决算表 I Ab-O  
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 y1kI^B  
annuitant 年金受益人 z;Dc#SZnO(  
annuity 年金 Io]KlR @!T  
annuity contract 年金合约 Q =4~u z|  
annuity on human life 人寿年金 }/M`G]wT#  
antecedent debt 先前的债项 +lw*/\7  
ante-dated cheque 倒填日期支票 SVqKG+{My  
anticipated expenditure 预期开支 5@`dKFB5  
anticipated net profit 预期纯利 *m:'~\[u  
anticipated revenue 预期收入 pu Z0_1uN  
anti-inflation measure 反通货膨胀措施 T!QAcO  
anti-inflationary stance 反通货膨胀立场 TQ25"bWi  
apparent deficit 表面赤字 d%Nx/DS)  
apparent financial solvency 表面偿债能力 s+6tdBvzs  
apparent partner 表面合伙人 iKAqM{(  
application for personal assessment 个人入息课税申请书 jF|LPWl  
application of fund 资金应用 )* Rr5l /l  
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 i#(+Kxr]>  
appointed actuary 委任精算师 RwDXO dgu  
appointed auditor 委任核数师;委任审计师 |!*abc\`(`  
appointed trustee 委任的受托人  K<?[^\  
appointer 委任人 osI0m7ws:  
apportioned pro rata 按比例分摊 EL;OYW(  
apportionment 分配;分摊 w! ':Ws  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YL9Tsw  
apportionment formula 分摊方程式 gwN y]!  
apportionment of estate duty 遗产税的分摊 8QN/D\uq  
appraisal 估价;评估 o;'-^ LJ  
appreciable growth 可观增长 )KcY<K  
appreciable impact 显着影响 V*1-wg5 >  
appreciable increase 可观增长 06>+loBG  
appreciation 增值;升值 F{FSmUxzK  
appreciation against other currencies 相对其他货币升值 %DuSco"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qHC/)M#L  
appreciation tax 增值税 1owe'7\J  
appropriation 拨款;拨用;拨付 Sbjc8V ut  
appropriation account 拨款帐目 _QiGrC  
Appropriation Bill 拨款法案 b0yNc:  
appropriation-in-aid system 补助拨款办法 >^Y)@ J  
approved assets 核准资产 s Vg89I&  
approved basket stock 认可一篮子证券 1-?TjR  
approved budget 核准预算 rwY{QBSf  
approved charitable donation 认可慈善捐款  Y$nI9  
approved charitable institution 认可慈善机构 !sav~dB)  
approved currency 核准货币;认可货币 oL*ZfF3  
approved estimates 核准预算 q]OgT4ly  
approved estimates of expenditure 核准开支预算  4B'-tV  
approved overseas insurer 核准海外保险人 ./Wi(p{F  
approved overseas trust company 核准海外信托公司 SOQR(UT  
approved pooled investment fund 核准汇集投资基金 bh UghHT  
approved provident fund scheme 认可公积金计划 i 2n66d  
approved provision 核准拨款 Zksow}%  
approved redeemable share 核准可赎回股份 h SU|rVi  
approved regional stock 认可地区性证券 4nGr?%>  
approved retirement scheme 认可退休金计划 d6{0[T^L  
approved subordinated loan 核准附属贷款 wPH1g*U  
arbitrage 套戥;套汇;套利 x*0mmlCb  
arbitrageur 套戥者;套汇者 S")*~)N@  
arbitrary amount 临时款项 }BLT2] y0  
arrangement 措施;安排;协定 Oy~X@A  
arrears 欠款 .$s=E8fW  
arrears of pay 欠付薪酬 A3zO&4f ]  
arrears of revenue 逾期未收税款;逾期未收的帐项 U$T (R2@  
articles of association 组织章程;组织细则;组织章程细则 0xpE+GY  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 5MS5 Q]/  
ascertainment of profit 确定利润 rI4N3d;C  
"Asia Clear" “亚洲结算系统”
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