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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 )|]*"yf:E  
allotment notice 股份配售通知;配股通知 kK&AK2  
allotment of shares 股份分配 H-% B<7  
allowable 可获宽免;免税的 bdBLfWe  
allowable business loss 可扣除的营业亏损 #]*d8  
allowable expenses 可扣税的支出 4?_^7(%p  
allowance 免税额;津贴;备抵;准备金 ^C2SLLgeJ  
allowance for debts 债项的免税额 7$Cv=8  
allowance for depreciation by wear and tear 耗损折旧免税额 DRVvC~M-,  
allowance for funeral expenses 殡殓费的免税额 I 'ha=PeVn  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \Jwc[R&x  
allowance for repairs and outgoings 修葺及支出方面的免税额 p8iKZI]g  
allowance to debtor 给债务人的津贴 5sB~.z@  
alteration of capital 资本更改 D4{ <~/oBv  
alternate trustee 候补受托人 2p*!up(  
amalgamation 合并 Gfep m$*%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5z.Y}  
ambit of charges 征税范围;收费范围 Q ~eh_>"  
amended valuation 经修订的估值 ]~pM;6Pu0  
American Commodities Exchange 美国商品交易所 b-J6{=k^  
American Express Bank Limited 美国运通银行 E]p D p /D  
American Stock Exchange 美国证券交易所 wEl/s P  
amortization 摊销 ~'Korxa  
amount due from banks 存放银行同业的款项 y=}o|/5"  
amount due from banks abroad 存放海外银行同业的款项 8%Ak   
amount due from holding companies 控股公司欠款 0.~s>xXp  
amount due from local banks 存放本港银行同业的款项 %YG[?"P'  
amount due to banks 银行同业的存款 ,y)V5 c1  
amount due to banks abroad 海外银行同业的存款 <. V*]g/;  
amount due to holding companies 控股公司存款 S:c d'68D  
amount due to local banks 本港银行同业的存款 BWkT Qd<t  
amount due to outport banks 外埠银行同业的存款 &<(&u`S  
amount for note issue 发行纸币的款额 &!>.)I`  
amount of bond 担保契据的款额 P(p|NRD@1  
amount of consideration 代价款额 ^ b{~]I  
amount of contribution 供款数额 Rz<'& Z>;  
amount of indebtedness 负债款额 2FM}" g<8  
amount of principal of the loan 贷款本金额 ZQsVSz( 1  
amount of rates chargeable 应征差饷数额 0J .]`kR  
amount of share capital 股本额 ?{1& J9H  
amount of sums assured 承保款额 X|Nb8 1M  
amount of variation 变动幅度 .aC/ g?U  
amount of vote 拨款数额 Hr(%y&0  
amount payable 应付款额 Upc_"mkI.  
amount receivable 应收款额 <,t6A?YoMP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,/eAns`ZU  
analysis 分析 G[zVGqk  
ancillary risk 附属风险 FY,)iZ}Pq  
annual account 周年帐目;周年帐目报表;年度决算;年结 wYd{X 8$  
annual accounting date 年结日期  ^5R2~  
annual allowance 每年免税额;年积金;年度津贴;年津 L}t P_ *  
annual balance 年度余额 _"#n%@  
annual disposable income 每年可动用收入 u"U7aYGkY  
annual estimates 周年预算 <SSkCw  
annual fee 年费 3oPyh $*  
annual general meeting 周年大会 dSE"G>l8  
annual growth rate 年增率;每年增长率 'On%p|s)H  
annual long-term supplement 长期个案每年补助金 \[]4rXZN0  
annual pensionable emolument 可供计算退休金的年薪 x.q"FXu  
annual report 年报 \| 'Yuh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &Y 2Dft_K  
annual return 周年报表;周年申报表;每年报税表格 D1wONss  
Annual Return Rules 《周年报表规则》 I(qFIV+H R  
annual review of consumer prices 每年消费物价回顾 ]4,eCT  
annual roll-forward basis 逐年延展方式 TV?MB(mN  
annual salary 年薪 =DXN`]uN  
annual statement 年度报表;年度决算表 E g_ram`\R  
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 OyIIJ!(  
annuitant 年金受益人 G BM8:IG \  
annuity 年金 bv}e[yH  
annuity contract 年金合约 ,hE989x<iI  
annuity on human life 人寿年金 +77B656  
antecedent debt 先前的债项 M[QQi2:&  
ante-dated cheque 倒填日期支票 c6VyF=2q  
anticipated expenditure 预期开支 YVPLHwh/5  
anticipated net profit 预期纯利 6>z,7 [  
anticipated revenue 预期收入 /z: mi  
anti-inflation measure 反通货膨胀措施 YRU95K [  
anti-inflationary stance 反通货膨胀立场 @DSKa`  
apparent deficit 表面赤字 H4<Q}([w  
apparent financial solvency 表面偿债能力 ?$VkMu$2k  
apparent partner 表面合伙人 wJh/tb=$o  
application for personal assessment 个人入息课税申请书 ^p3W}D  
application of fund 资金应用 P7$/yBI U  
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 _IWLC{%V  
appointed actuary 委任精算师 4u#TKr.  
appointed auditor 委任核数师;委任审计师 E[<*Al +N  
appointed trustee 委任的受托人 U+&Eps&NI  
appointer 委任人 #Sg"/Cc  
apportioned pro rata 按比例分摊 d-T pY*v  
apportionment 分配;分摊 >+):eB L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }l Gui>/D  
apportionment formula 分摊方程式 /dHIm`. Z  
apportionment of estate duty 遗产税的分摊 S1U[{R?,  
appraisal 估价;评估 i:1 @ vo  
appreciable growth 可观增长 ~JO.h$1C  
appreciable impact 显着影响 ~yJJ00%  
appreciable increase 可观增长 G"h}6Za;DO  
appreciation 增值;升值 wZWAx  
appreciation against other currencies 相对其他货币升值 L2OR<3*|Av  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aa{+,(  
appreciation tax 增值税 w1 eFm:'  
appropriation 拨款;拨用;拨付 )W&{OMr  
appropriation account 拨款帐目 d{Owz&PL  
Appropriation Bill 拨款法案 X!m lC51  
appropriation-in-aid system 补助拨款办法 <,D*m+BWn  
approved assets 核准资产 LL==2KNUo  
approved basket stock 认可一篮子证券 JX{_,2*$  
approved budget 核准预算 b7 B|$T,  
approved charitable donation 认可慈善捐款 dg_w$#  
approved charitable institution 认可慈善机构 ?hViOh$.  
approved currency 核准货币;认可货币 bAwKmk9C  
approved estimates 核准预算 kT:I.,N   
approved estimates of expenditure 核准开支预算 :[7O=[pk  
approved overseas insurer 核准海外保险人 QQv%>=_`  
approved overseas trust company 核准海外信托公司 _<=h#lH  
approved pooled investment fund 核准汇集投资基金 \>X!n2rLZe  
approved provident fund scheme 认可公积金计划 !s:e  
approved provision 核准拨款 3 FV -&Y  
approved redeemable share 核准可赎回股份 l>KkAA  
approved regional stock 认可地区性证券 Q!_d6-*u  
approved retirement scheme 认可退休金计划 c3r`T{Kf  
approved subordinated loan 核准附属贷款 Z B`d&!W>  
arbitrage 套戥;套汇;套利 <y?=;54a  
arbitrageur 套戥者;套汇者 na"!"C s3  
arbitrary amount 临时款项 c94=>p6  
arrangement 措施;安排;协定 I&31jn_o /  
arrears 欠款 A0:rn\$l3  
arrears of pay 欠付薪酬 u 1=K#5^  
arrears of revenue 逾期未收税款;逾期未收的帐项 5{ bc&?"  
articles of association 组织章程;组织细则;组织章程细则 3#Bb4\_v  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 EX#AJ>?V(  
ascertainment of profit 确定利润 ZJ.an%4  
"Asia Clear" “亚洲结算系统”
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