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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 )t :7_M3  
allotment notice 股份配售通知;配股通知 MM?`voj~`p  
allotment of shares 股份分配 \ p4*$  
allowable 可获宽免;免税的 %r;w;`/hA  
allowable business loss 可扣除的营业亏损 m*Lo|F  
allowable expenses 可扣税的支出 [|[>}z:  
allowance 免税额;津贴;备抵;准备金 k6!4Zz_8  
allowance for debts 债项的免税额 C9qJ P^F  
allowance for depreciation by wear and tear 耗损折旧免税额 MxOD8TDF4  
allowance for funeral expenses 殡殓费的免税额 + E/y ~s  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 GMW,*if8p  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;gMgj$mI  
allowance to debtor 给债务人的津贴 ?7jg(`Yh  
alteration of capital 资本更改 oE?QnH3R  
alternate trustee 候补受托人  iEIg:  
amalgamation 合并 #D*r]M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;;Ds  
ambit of charges 征税范围;收费范围 B@O@1?c[  
amended valuation 经修订的估值 [Il~K  
American Commodities Exchange 美国商品交易所 R^*K6Ad  
American Express Bank Limited 美国运通银行 fQ 7 vL~E  
American Stock Exchange 美国证券交易所 RKZ6}q1n  
amortization 摊销 p@YB?#Im  
amount due from banks 存放银行同业的款项 15{Y9!  
amount due from banks abroad 存放海外银行同业的款项  Fl3#D7K  
amount due from holding companies 控股公司欠款 {_#yz\j  
amount due from local banks 存放本港银行同业的款项 f[sF:f(zI  
amount due to banks 银行同业的存款 Sm-wH^~KA  
amount due to banks abroad 海外银行同业的存款 8i}< k$S  
amount due to holding companies 控股公司存款 TZRcd~5$  
amount due to local banks 本港银行同业的存款 iWLa>z|,  
amount due to outport banks 外埠银行同业的存款 T*~H m  
amount for note issue 发行纸币的款额 0)!Ll*L!p  
amount of bond 担保契据的款额 R}:KE&tq  
amount of consideration 代价款额 UsQ4~e 4-  
amount of contribution 供款数额 w $|l{VI  
amount of indebtedness 负债款额 Gi FXX  
amount of principal of the loan 贷款本金额 }-@4vl x$  
amount of rates chargeable 应征差饷数额 cK`"lxO  
amount of share capital 股本额 6rN(_Oi-  
amount of sums assured 承保款额 7@}$|u:JUF  
amount of variation 变动幅度 S/[E 8T"  
amount of vote 拨款数额 7=XL !:P  
amount payable 应付款额 %XTcP2pRJ  
amount receivable 应收款额 AeuX Qt  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?BA^YF  
analysis 分析 LN 2D  
ancillary risk 附属风险 ~8T(>!hE1h  
annual account 周年帐目;周年帐目报表;年度决算;年结 -e u]:4  
annual accounting date 年结日期 ]@^coj[  
annual allowance 每年免税额;年积金;年度津贴;年津 m-/j1GZ*  
annual balance 年度余额 1 " #*)MF  
annual disposable income 每年可动用收入 fyWO  
annual estimates 周年预算 S8, Z;y  
annual fee 年费 $ (=~r`O+1  
annual general meeting 周年大会 x]|+\1  
annual growth rate 年增率;每年增长率 IJIzXU  
annual long-term supplement 长期个案每年补助金 >q~l21dUi  
annual pensionable emolument 可供计算退休金的年薪 c`*TPqw(B[  
annual report 年报 U`|0 jJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {yA$V0`N{  
annual return 周年报表;周年申报表;每年报税表格 HO)/dZNU  
Annual Return Rules 《周年报表规则》 6 sxffJt  
annual review of consumer prices 每年消费物价回顾 e`>{$t  
annual roll-forward basis 逐年延展方式 US [dkbKo  
annual salary 年薪 4*.K'(S5fx  
annual statement 年度报表;年度决算表 SLfFqc+n0  
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 eP.Vd7ky  
annuitant 年金受益人 (b,[C\RBF  
annuity 年金 J?UQJ&!@O  
annuity contract 年金合约 Z?Hs@j  
annuity on human life 人寿年金 mo{MR:> )  
antecedent debt 先前的债项 BvrB:%_:  
ante-dated cheque 倒填日期支票 YC_5YY(k  
anticipated expenditure 预期开支 ?ULo&P[  
anticipated net profit 预期纯利 `1OgYs  
anticipated revenue 预期收入 Em 6Qe  
anti-inflation measure 反通货膨胀措施 R"MRnr_4K  
anti-inflationary stance 反通货膨胀立场 c#IYFTz  
apparent deficit 表面赤字 so$(_W3E,  
apparent financial solvency 表面偿债能力 *+'2?*  
apparent partner 表面合伙人 jOpcV|2  
application for personal assessment 个人入息课税申请书 )Or  .;  
application of fund 资金应用 *'Y@3vKE  
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 hI?sOR!  
appointed actuary 委任精算师 W!!S!JF  
appointed auditor 委任核数师;委任审计师 G$0c '9d*(  
appointed trustee 委任的受托人 #rO8Kf  
appointer 委任人 &!aAO(g  
apportioned pro rata 按比例分摊 r0d35  
apportionment 分配;分摊 cKb)VG^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -<v~snq'  
apportionment formula 分摊方程式 ZQ^r`W9_ +  
apportionment of estate duty 遗产税的分摊 2&c9q5.b  
appraisal 估价;评估 km^^T_ M/  
appreciable growth 可观增长 W>VP'vn}  
appreciable impact 显着影响 KDl_?9E5  
appreciable increase 可观增长 ")O`mXg-  
appreciation 增值;升值 DrnJ;Hi"  
appreciation against other currencies 相对其他货币升值 ~_s?k3cd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 / N) W2  
appreciation tax 增值税 fFj grK8  
appropriation 拨款;拨用;拨付 \I"Z2N>^z  
appropriation account 拨款帐目 -/{ 4Jf Wf  
Appropriation Bill 拨款法案 y2]-&]&  
appropriation-in-aid system 补助拨款办法 t5)+&I2  
approved assets 核准资产 o9xlu.QL{c  
approved basket stock 认可一篮子证券 ae:zWk'!  
approved budget 核准预算 63`{.yZ*z  
approved charitable donation 认可慈善捐款 o?1 ;<gs  
approved charitable institution 认可慈善机构 .s+aZwTMT  
approved currency 核准货币;认可货币 322jR4QGr  
approved estimates 核准预算 `qd+f{Q  
approved estimates of expenditure 核准开支预算 \AL f$88>@  
approved overseas insurer 核准海外保险人 FOq1>>a0  
approved overseas trust company 核准海外信托公司 `wF8k{Pb  
approved pooled investment fund 核准汇集投资基金 DvvT?K  
approved provident fund scheme 认可公积金计划 (b'B%rFO  
approved provision 核准拨款 J!'@ Bd  
approved redeemable share 核准可赎回股份 Bs?7:kN(  
approved regional stock 认可地区性证券 .9md~j:o^s  
approved retirement scheme 认可退休金计划 x(<(t: ?o  
approved subordinated loan 核准附属贷款 zIP6\u  
arbitrage 套戥;套汇;套利 L?5Ck<!xG  
arbitrageur 套戥者;套汇者 btdb%Q*  
arbitrary amount 临时款项 K'K2X-E  
arrangement 措施;安排;协定 }y9mNT  
arrears 欠款 |t; ~:A  
arrears of pay 欠付薪酬 GA7}K:LP'k  
arrears of revenue 逾期未收税款;逾期未收的帐项 6JKqn~0Kk  
articles of association 组织章程;组织细则;组织章程细则 asY[8r?U  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 gTA%uRBa  
ascertainment of profit 确定利润 DW)2 m;  
"Asia Clear" “亚洲结算系统”
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