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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='# |');  
allotment notice 股份配售通知;配股通知 ,K^4fL$C;3  
allotment of shares 股份分配 *3D%<kVl  
allowable 可获宽免;免税的 , lJ  v  
allowable business loss 可扣除的营业亏损  YBnA+l*  
allowable expenses 可扣税的支出 `%j~|i)4  
allowance 免税额;津贴;备抵;准备金 `)QCn<  
allowance for debts 债项的免税额 frBX{L  
allowance for depreciation by wear and tear 耗损折旧免税额 I2H6y"p N  
allowance for funeral expenses 殡殓费的免税额 Wq^qpN)5Y  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 pC_O:f>vJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 +}-@@,  
allowance to debtor 给债务人的津贴 bMU(?hb  
alteration of capital 资本更改 w4fW<ISg  
alternate trustee 候补受托人 u<n Lag  
amalgamation 合并 pAk/Qxl3eo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JH8zF{?  
ambit of charges 征税范围;收费范围 mXXt'_"  
amended valuation 经修订的估值 E_zIg+(+  
American Commodities Exchange 美国商品交易所 san,|yrMn  
American Express Bank Limited 美国运通银行 Ye.r%i &  
American Stock Exchange 美国证券交易所 Iuh/I +[7  
amortization 摊销 `l*;t`h  
amount due from banks 存放银行同业的款项 <r3J0)r}  
amount due from banks abroad 存放海外银行同业的款项 Q~Z=(rP20  
amount due from holding companies 控股公司欠款 :\=CRaA  
amount due from local banks 存放本港银行同业的款项 2./ 3 \n2  
amount due to banks 银行同业的存款 pa{re,O"e  
amount due to banks abroad 海外银行同业的存款 /6_|]ijc  
amount due to holding companies 控股公司存款 YTw#J OO  
amount due to local banks 本港银行同业的存款 SI8%M=P>  
amount due to outport banks 外埠银行同业的存款 Yf[Qtmh]I  
amount for note issue 发行纸币的款额 kkK kf '  
amount of bond 担保契据的款额 ( < =}]v  
amount of consideration 代价款额 ;.bm6(;  
amount of contribution 供款数额 ,()0' h}n  
amount of indebtedness 负债款额 YX*Qd$chZ  
amount of principal of the loan 贷款本金额 }ZqW@ -  
amount of rates chargeable 应征差饷数额  H}:LQ~_2  
amount of share capital 股本额  ;vb8G$  
amount of sums assured 承保款额  kQ   
amount of variation 变动幅度 +\r+n~w  
amount of vote 拨款数额 ~i.k$XGA  
amount payable 应付款额 5#QXR+ T  
amount receivable 应收款额 u_).f<mUdF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BAO|)~1Pd  
analysis 分析 CNww`PX,zZ  
ancillary risk 附属风险 5 B=^v#m  
annual account 周年帐目;周年帐目报表;年度决算;年结 HfLLlH<L`&  
annual accounting date 年结日期 q5 L51KP2  
annual allowance 每年免税额;年积金;年度津贴;年津 u~)`&1{%  
annual balance 年度余额 $mCarFV-T  
annual disposable income 每年可动用收入 [7 YPl9  
annual estimates 周年预算 1 tR_8lC  
annual fee 年费 $Q*<96M  
annual general meeting 周年大会 |g3?y/l  
annual growth rate 年增率;每年增长率 =!Q7}z1QI  
annual long-term supplement 长期个案每年补助金 'L{8@gq i  
annual pensionable emolument 可供计算退休金的年薪 5 Qoew9rA  
annual report 年报 NuU9~gSQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZR\VCVH\^  
annual return 周年报表;周年申报表;每年报税表格 #M!!CX*k  
Annual Return Rules 《周年报表规则》 W Yc7aciJ  
annual review of consumer prices 每年消费物价回顾 0D8K=h&e  
annual roll-forward basis 逐年延展方式 a l 20V  
annual salary 年薪 {6oE0;2o'  
annual statement 年度报表;年度决算表 p^iRPI  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 W14 Vm(`N  
annuitant 年金受益人 6&bIXy  
annuity 年金 [V 8{b{  
annuity contract 年金合约 P+)DsZ0ig  
annuity on human life 人寿年金 !cGDy/ |  
antecedent debt 先前的债项 :eZh'-c?  
ante-dated cheque 倒填日期支票 a5G/[[cwTV  
anticipated expenditure 预期开支 _f6HAGDN  
anticipated net profit 预期纯利 G"T',~  
anticipated revenue 预期收入 I 7&_Xr  
anti-inflation measure 反通货膨胀措施 s{w[b\rA  
anti-inflationary stance 反通货膨胀立场 +t2SzQ j>  
apparent deficit 表面赤字 @zgdq  
apparent financial solvency 表面偿债能力 u=YX9Mo!  
apparent partner 表面合伙人 ,hVvve,j}  
application for personal assessment 个人入息课税申请书 -WQ^gcO=7  
application of fund 资金应用 ,<A$h3*  
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 ` \A(9u*  
appointed actuary 委任精算师 ?<* -j4v  
appointed auditor 委任核数师;委任审计师 .Q)|vq^  
appointed trustee 委任的受托人 fBQ?|~:n  
appointer 委任人 1jX3ey~  
apportioned pro rata 按比例分摊 zm,@]!wI  
apportionment 分配;分摊 phE &7*!Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )a3IQrf=  
apportionment formula 分摊方程式 $#|gLVOQ  
apportionment of estate duty 遗产税的分摊 4^<6r*  
appraisal 估价;评估 F,5r9^,_  
appreciable growth 可观增长 c/ 5W4_J  
appreciable impact 显着影响 GHQ;hN:  
appreciable increase 可观增长 r &Ca" dI  
appreciation 增值;升值 =YG _z ^'  
appreciation against other currencies 相对其他货币升值 NvN~@TL28  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8?Z4-6!{V,  
appreciation tax 增值税 *. &HD6Qr  
appropriation 拨款;拨用;拨付 *H[Iq!@  
appropriation account 拨款帐目 j|tC@0A  
Appropriation Bill 拨款法案 0q rq g]  
appropriation-in-aid system 补助拨款办法 4:9KR[y/  
approved assets 核准资产 ,&4qgp{)  
approved basket stock 认可一篮子证券 =H<0o?8?c  
approved budget 核准预算 b~BIz95   
approved charitable donation 认可慈善捐款 p N\Vr8tJ  
approved charitable institution 认可慈善机构 {m`A!qcD|  
approved currency 核准货币;认可货币 .qA{xbu  
approved estimates 核准预算 GTv#nnC  
approved estimates of expenditure 核准开支预算 ?m c%.Bt  
approved overseas insurer 核准海外保险人 wDwH.~3!  
approved overseas trust company 核准海外信托公司 O@iu aeEW  
approved pooled investment fund 核准汇集投资基金 U4G}DCU  
approved provident fund scheme 认可公积金计划 3 DaQo 0N  
approved provision 核准拨款 i*eAdIi  
approved redeemable share 核准可赎回股份 )f dE6  
approved regional stock 认可地区性证券 Qo = Kqv  
approved retirement scheme 认可退休金计划 $W;b{H=F  
approved subordinated loan 核准附属贷款 _73h<|0  
arbitrage 套戥;套汇;套利 5( _6+'0  
arbitrageur 套戥者;套汇者 8^B;1`#  
arbitrary amount 临时款项 MCh#="L2  
arrangement 措施;安排;协定 7DlOW1|  
arrears 欠款 d1joVUYE  
arrears of pay 欠付薪酬 L_em')  
arrears of revenue 逾期未收税款;逾期未收的帐项 gw _$  
articles of association 组织章程;组织细则;组织章程细则 ZX~ _g@  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0Aa`p3.)  
ascertainment of profit 确定利润 $mGvJ*9  
"Asia Clear" “亚洲结算系统”
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