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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  9S9j  
allotment notice 股份配售通知;配股通知 di+ |` O  
allotment of shares 股份分配 wBw(T1VN  
allowable 可获宽免;免税的 *'H\`@L  
allowable business loss 可扣除的营业亏损 A2L"&dl  
allowable expenses 可扣税的支出 B0Z >di:  
allowance 免税额;津贴;备抵;准备金 tUOY`]0  
allowance for debts 债项的免税额 K% snE7X?)  
allowance for depreciation by wear and tear 耗损折旧免税额 iT| 7**+3  
allowance for funeral expenses 殡殓费的免税额 +Tx_q1/f5X  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 BUsxgs"),  
allowance for repairs and outgoings 修葺及支出方面的免税额 60ciI ,_`  
allowance to debtor 给债务人的津贴 :eL[nyQr  
alteration of capital 资本更改 -~JYfj@  
alternate trustee 候补受托人 CGK ]i. N  
amalgamation 合并 Ylu\]pr9|C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nTtEv~a_n  
ambit of charges 征税范围;收费范围 B:UM2Jl   
amended valuation 经修订的估值 ojm IEzsz  
American Commodities Exchange 美国商品交易所 @^ &p$:  
American Express Bank Limited 美国运通银行 4bw4!z9G  
American Stock Exchange 美国证券交易所 W?wt$'  
amortization 摊销 jy>?+hm?  
amount due from banks 存放银行同业的款项 ':tdb$h  
amount due from banks abroad 存放海外银行同业的款项 %LmsywPPp  
amount due from holding companies 控股公司欠款 #U w X~  
amount due from local banks 存放本港银行同业的款项 t\YM Hq<Y  
amount due to banks 银行同业的存款 Nr*X1lJ6  
amount due to banks abroad 海外银行同业的存款 :/$_eg0A  
amount due to holding companies 控股公司存款 +G"YQq'b  
amount due to local banks 本港银行同业的存款 +`1~zcu  
amount due to outport banks 外埠银行同业的存款 w 2U302TZ  
amount for note issue 发行纸币的款额 z>y# ^f)r  
amount of bond 担保契据的款额 ?>V>6cDQ  
amount of consideration 代价款额 Val"vUZ  
amount of contribution 供款数额 bd%< Jg+  
amount of indebtedness 负债款额 YIgHLM(  
amount of principal of the loan 贷款本金额 W)T'?b'.  
amount of rates chargeable 应征差饷数额 /uR/,R++  
amount of share capital 股本额 biw . ~  
amount of sums assured 承保款额 /!;v$es S  
amount of variation 变动幅度 #+U1QOsz  
amount of vote 拨款数额 }f}?|&q  
amount payable 应付款额 :qB|~"9O  
amount receivable 应收款额 ^LB]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (.Ak*  
analysis 分析 3X DU(#  
ancillary risk 附属风险 W,80deT  
annual account 周年帐目;周年帐目报表;年度决算;年结 xqY'-Hom  
annual accounting date 年结日期 GB pdj}2=  
annual allowance 每年免税额;年积金;年度津贴;年津 ;&}z L.!jo  
annual balance 年度余额 4]p#9`j  
annual disposable income 每年可动用收入 yVGf[ ~X  
annual estimates 周年预算 &!WRa@x0I  
annual fee 年费 o_k)x3I?  
annual general meeting 周年大会 ;;Z'd@  
annual growth rate 年增率;每年增长率 { m{nCl)y  
annual long-term supplement 长期个案每年补助金 MXEI/mDYK  
annual pensionable emolument 可供计算退休金的年薪 j%bC9UkE3  
annual report 年报 ' i5KRFy-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j[w=pF,o  
annual return 周年报表;周年申报表;每年报税表格 oq$#wiV"Q  
Annual Return Rules 《周年报表规则》 ew dTsgt'  
annual review of consumer prices 每年消费物价回顾 BgdUG:;&  
annual roll-forward basis 逐年延展方式 _&s pMf  
annual salary 年薪 s]kzXzR C?  
annual statement 年度报表;年度决算表 1t^9.!$@y  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ErJ@$&7  
annuitant 年金受益人 /2/aMF(J  
annuity 年金 w >2G@  
annuity contract 年金合约  s7:H  
annuity on human life 人寿年金 VMJaL}J]  
antecedent debt 先前的债项 lP]Y^Gz  
ante-dated cheque 倒填日期支票 ybFxz  
anticipated expenditure 预期开支 Y[R>?w  
anticipated net profit 预期纯利 }KIS_krs  
anticipated revenue 预期收入 aL90:,V  
anti-inflation measure 反通货膨胀措施 ZbdGI@  
anti-inflationary stance 反通货膨胀立场 M1#CB  
apparent deficit 表面赤字 [ @"6:tTU  
apparent financial solvency 表面偿债能力 X9FO"(J  
apparent partner 表面合伙人 kb/BE J  
application for personal assessment 个人入息课税申请书 !V/\_P!I  
application of fund 资金应用 gg%)#0Zi  
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 pO:]3qv  
appointed actuary 委任精算师 #Cu$y8~as  
appointed auditor 委任核数师;委任审计师 n@;B_Bt7  
appointed trustee 委任的受托人 =VZ_';b h  
appointer 委任人 {}Is&^3Z  
apportioned pro rata 按比例分摊 y6[le*T  
apportionment 分配;分摊 u'_}4qhCC;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y0EX{oxt1  
apportionment formula 分摊方程式 H6j t[  
apportionment of estate duty 遗产税的分摊 |?g-8":H8P  
appraisal 估价;评估 w4TQ4 Y  
appreciable growth 可观增长 [' pO=ho  
appreciable impact 显着影响 w <"mS*Q  
appreciable increase 可观增长 A]i!131{w|  
appreciation 增值;升值 V!^0E.?a  
appreciation against other currencies 相对其他货币升值 /w5*R5B{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  oS9Od8  
appreciation tax 增值税 "Z,T%]  
appropriation 拨款;拨用;拨付 )mBYW}} T  
appropriation account 拨款帐目 AgSAjBP  
Appropriation Bill 拨款法案 Y \B6c^E)  
appropriation-in-aid system 补助拨款办法 e:'56?|  
approved assets 核准资产 Kn@#5MC rU  
approved basket stock 认可一篮子证券 v3M$UiN,:  
approved budget 核准预算 5.&)hmpg  
approved charitable donation 认可慈善捐款 q jc4IW t~  
approved charitable institution 认可慈善机构 ,~ZD"'*n6g  
approved currency 核准货币;认可货币 ~XuV:K3  
approved estimates 核准预算 a*.#Zgy:lK  
approved estimates of expenditure 核准开支预算 #(Gz?kGAH`  
approved overseas insurer 核准海外保险人 IHd W!q  
approved overseas trust company 核准海外信托公司 ~:f..|JM  
approved pooled investment fund 核准汇集投资基金 L2EQ 9i'[  
approved provident fund scheme 认可公积金计划 )qbkKCq/FB  
approved provision 核准拨款 },JJ!3  
approved redeemable share 核准可赎回股份 #m?)XB^_  
approved regional stock 认可地区性证券 sw$uZ$$~#  
approved retirement scheme 认可退休金计划 LOfw #+]d  
approved subordinated loan 核准附属贷款 _[ Imwu}  
arbitrage 套戥;套汇;套利 h ka_Fo  
arbitrageur 套戥者;套汇者 *DfOm`m  
arbitrary amount 临时款项 `m<O!I"A  
arrangement 措施;安排;协定 W~D_+[P|_  
arrears 欠款 y||RK` H  
arrears of pay 欠付薪酬 z rSPa\M  
arrears of revenue 逾期未收税款;逾期未收的帐项 -/{FGbpR;  
articles of association 组织章程;组织细则;组织章程细则 xt,Qn460;  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 1@KiP`DA  
ascertainment of profit 确定利润 -XCs?@8EQ  
"Asia Clear" “亚洲结算系统”
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