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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 =i Rc&  
allotment notice 股份配售通知;配股通知 ep3_G\m  
allotment of shares 股份分配 +=| Q'V  
allowable 可获宽免;免税的 `9s5 *;Z  
allowable business loss 可扣除的营业亏损 sJ7r9 O`x  
allowable expenses 可扣税的支出 9/{+,RpC  
allowance 免税额;津贴;备抵;准备金 +G? 4Wc1  
allowance for debts 债项的免税额 9X@y*;w<t  
allowance for depreciation by wear and tear 耗损折旧免税额 <QugV3e  
allowance for funeral expenses 殡殓费的免税额 ~{*FjZ`h  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 qeBfE  
allowance for repairs and outgoings 修葺及支出方面的免税额 {_ww1'|A  
allowance to debtor 给债务人的津贴 a>.2Q<1  
alteration of capital 资本更改 ;6L<Syl5  
alternate trustee 候补受托人 4kT|/ bp  
amalgamation 合并 * ?rw'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BGodrb1  
ambit of charges 征税范围;收费范围 4NQS'*%D  
amended valuation 经修订的估值 ,78 QLh9:  
American Commodities Exchange 美国商品交易所 ZBdZr  
American Express Bank Limited 美国运通银行 Up*p*(d3  
American Stock Exchange 美国证券交易所 6 t *pV [  
amortization 摊销 /o.wCy,J<  
amount due from banks 存放银行同业的款项 EW0H"YIC  
amount due from banks abroad 存放海外银行同业的款项 tKo ^A:M  
amount due from holding companies 控股公司欠款 ><TuL7+  
amount due from local banks 存放本港银行同业的款项 |Ag~k? QC  
amount due to banks 银行同业的存款 X"y rA;,o  
amount due to banks abroad 海外银行同业的存款 0LrTYrlj  
amount due to holding companies 控股公司存款 aa.EtKl  
amount due to local banks 本港银行同业的存款 L<J';#BD  
amount due to outport banks 外埠银行同业的存款 "T<Q#^m  
amount for note issue 发行纸币的款额 nDkyo>t .  
amount of bond 担保契据的款额 XtNe) Ry  
amount of consideration 代价款额 zW!3>(L/  
amount of contribution 供款数额 9&g//JlD  
amount of indebtedness 负债款额 ?Re@`f+*  
amount of principal of the loan 贷款本金额 8QE0J$d5  
amount of rates chargeable 应征差饷数额 9|D!&=8   
amount of share capital 股本额 xQ* U9Wt;T  
amount of sums assured 承保款额 lHV bn7  
amount of variation 变动幅度 {|^9y]VFu  
amount of vote 拨款数额 82YTd(yB  
amount payable 应付款额  ?2 u_E "  
amount receivable 应收款额 C^aP)& qt  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3K@dW"3  
analysis 分析 Ii?<Lz  
ancillary risk 附属风险 >E#| H6gx  
annual account 周年帐目;周年帐目报表;年度决算;年结 62PtR`b >  
annual accounting date 年结日期 \d&j`UVY  
annual allowance 每年免税额;年积金;年度津贴;年津 7F>5<Gv:-  
annual balance 年度余额 c`#E#  
annual disposable income 每年可动用收入 iJZqAfG{m?  
annual estimates 周年预算 ..Zuy|?w  
annual fee 年费 \"V7O'S)&  
annual general meeting 周年大会 7;5?2)+=6  
annual growth rate 年增率;每年增长率 ]chcRc[!  
annual long-term supplement 长期个案每年补助金  PQa {5"  
annual pensionable emolument 可供计算退休金的年薪 {e/12q  
annual report 年报 ']ya_v~e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #y&3`Nz3  
annual return 周年报表;周年申报表;每年报税表格 R."<he ;  
Annual Return Rules 《周年报表规则》 y/$WjFj3"  
annual review of consumer prices 每年消费物价回顾 y{uRh>l  
annual roll-forward basis 逐年延展方式 Cj _Q9/  
annual salary 年薪 ;'`T  
annual statement 年度报表;年度决算表 *%:p01&+  
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 ^e"BY(  
annuitant 年金受益人 SJ6lI66OX  
annuity 年金 I')URk[  
annuity contract 年金合约 2L[/.|  
annuity on human life 人寿年金 L oe!@c  
antecedent debt 先前的债项 6|V713\  
ante-dated cheque 倒填日期支票 A@Z&ZBDg  
anticipated expenditure 预期开支 TKx.`Cf m  
anticipated net profit 预期纯利 qmdl:J|?  
anticipated revenue 预期收入 +6B(LPxgP  
anti-inflation measure 反通货膨胀措施 |+~CdA  
anti-inflationary stance 反通货膨胀立场 1tDd4r?Y  
apparent deficit 表面赤字 lf4-Ci*X  
apparent financial solvency 表面偿债能力 @g }r*U?  
apparent partner 表面合伙人 .</d$FM JE  
application for personal assessment 个人入息课税申请书 nC$f0r"z  
application of fund 资金应用 c_~)#F%P  
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 O"<D0xzF?  
appointed actuary 委任精算师 izebQVQO*  
appointed auditor 委任核数师;委任审计师 R56:}<Y,  
appointed trustee 委任的受托人 lE78 Yl]  
appointer 委任人 }y(1mzb  
apportioned pro rata 按比例分摊 RI!!?hYm  
apportionment 分配;分摊 zy(sekX;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $ii/Q:w T"  
apportionment formula 分摊方程式 V k5}d[[l  
apportionment of estate duty 遗产税的分摊 M n`gd#  
appraisal 估价;评估 e4b`C>>  
appreciable growth 可观增长 4`o_r%   
appreciable impact 显着影响 VE+Q Y9(  
appreciable increase 可观增长 WNrgqyM  
appreciation 增值;升值 =5 l7{i*`  
appreciation against other currencies 相对其他货币升值 &?" (al?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "a6[FqTs  
appreciation tax 增值税 x~j>Lvw L  
appropriation 拨款;拨用;拨付 %E}f7GT 4  
appropriation account 拨款帐目 e[$=5U~c  
Appropriation Bill 拨款法案 1\z5[ _  
appropriation-in-aid system 补助拨款办法 6{B$_Usg  
approved assets 核准资产 m=jxTZK  
approved basket stock 认可一篮子证券 dZFf /BXU  
approved budget 核准预算 N\ChA]Ck  
approved charitable donation 认可慈善捐款 =H%c/Jty  
approved charitable institution 认可慈善机构 dT4?8:  
approved currency 核准货币;认可货币 OCnQSkj  
approved estimates 核准预算 {u{n b3/jl  
approved estimates of expenditure 核准开支预算 bX6eNk-L  
approved overseas insurer 核准海外保险人 )cJ9YKKy  
approved overseas trust company 核准海外信托公司 l ~C YxO  
approved pooled investment fund 核准汇集投资基金 ;{[&&qMwU  
approved provident fund scheme 认可公积金计划 `wj<d>m  
approved provision 核准拨款 /oKa?iT  
approved redeemable share 核准可赎回股份 nsIx5UA_n  
approved regional stock 认可地区性证券 }enm#0Ha  
approved retirement scheme 认可退休金计划 &}_ $@  
approved subordinated loan 核准附属贷款 xa5^h]o   
arbitrage 套戥;套汇;套利 as=Z_a:0N  
arbitrageur 套戥者;套汇者 %ZF47P%6  
arbitrary amount 临时款项 ,#W>E,UU  
arrangement 措施;安排;协定 I(y:Td  
arrears 欠款 N9QHX  
arrears of pay 欠付薪酬 =Y Je\745  
arrears of revenue 逾期未收税款;逾期未收的帐项 1 41@$mMzE  
articles of association 组织章程;组织细则;组织章程细则 %$}aWzQxll  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 aMKi`EW  
ascertainment of profit 确定利润 ;)].Dj9  
"Asia Clear" “亚洲结算系统”
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