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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 >|Ps23J#  
allotment notice 股份配售通知;配股通知 ;K]6/Wt  
allotment of shares 股份分配 h8OmO5/H  
allowable 可获宽免;免税的 Y Bb%D  
allowable business loss 可扣除的营业亏损 &o@IMbJ8  
allowable expenses 可扣税的支出 i7]\}w|  
allowance 免税额;津贴;备抵;准备金 Y~@@{zP  
allowance for debts 债项的免税额 7~(|q2ib  
allowance for depreciation by wear and tear 耗损折旧免税额 Al&)8x{p  
allowance for funeral expenses 殡殓费的免税额 Plpt7Pa_  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ,?s3%<\2   
allowance for repairs and outgoings 修葺及支出方面的免税额 >(nb8T|  
allowance to debtor 给债务人的津贴 x aiA2  
alteration of capital 资本更改 5H8]N#Y&  
alternate trustee 候补受托人 N0TEVDsk  
amalgamation 合并 #'s}=i}y"C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6 bj.z  
ambit of charges 征税范围;收费范围 )w\E^  
amended valuation 经修订的估值 AY3nQH   
American Commodities Exchange 美国商品交易所 ?VVtEmIN  
American Express Bank Limited 美国运通银行 G1K72M}CW  
American Stock Exchange 美国证券交易所 5y3V duE  
amortization 摊销 L9L!V"So1k  
amount due from banks 存放银行同业的款项 o9&&u1`M/  
amount due from banks abroad 存放海外银行同业的款项 rZ}y'A   
amount due from holding companies 控股公司欠款 M;s r1C  
amount due from local banks 存放本港银行同业的款项 2 VgFP3  
amount due to banks 银行同业的存款 ~@g7b`t=la  
amount due to banks abroad 海外银行同业的存款 *htv:Sr  
amount due to holding companies 控股公司存款 Z1u:OI@(  
amount due to local banks 本港银行同业的存款 8bl&-F `  
amount due to outport banks 外埠银行同业的存款 v 809/c*  
amount for note issue 发行纸币的款额 p) #7K  
amount of bond 担保契据的款额 `yiw< 9yp2  
amount of consideration 代价款额 rO#WG}E<"  
amount of contribution 供款数额 :mOHR&2xR%  
amount of indebtedness 负债款额 !I3_KuJ5  
amount of principal of the loan 贷款本金额 /q.iUwSK>  
amount of rates chargeable 应征差饷数额 =/_tQR~  
amount of share capital 股本额 \jlem<&  
amount of sums assured 承保款额 ey4RKk,  
amount of variation 变动幅度 ^eu={0k  
amount of vote 拨款数额 LRe2wT>I  
amount payable 应付款额 J QSp2b@'H  
amount receivable 应收款额 aB@D-Y"HO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 osB8 '\GR  
analysis 分析 ZY N HVR  
ancillary risk 附属风险 ;fg8,(SM^  
annual account 周年帐目;周年帐目报表;年度决算;年结 |"7F`M96I  
annual accounting date 年结日期 c -1Hxd YD  
annual allowance 每年免税额;年积金;年度津贴;年津 E RnuM  
annual balance 年度余额 !aylrJJ  
annual disposable income 每年可动用收入 h?UUd\RU)  
annual estimates 周年预算 'x'.[=;  
annual fee 年费 mBb;:-5  
annual general meeting 周年大会 d"h*yH@  
annual growth rate 年增率;每年增长率 /da5 "  
annual long-term supplement 长期个案每年补助金 o u%Xnk~  
annual pensionable emolument 可供计算退休金的年薪 iv3=J   
annual report 年报 s+9q`k^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uU+R,P0  
annual return 周年报表;周年申报表;每年报税表格 #ZFedK0vv  
Annual Return Rules 《周年报表规则》 AC`4n|,zJ;  
annual review of consumer prices 每年消费物价回顾 }ZPO^4H;-  
annual roll-forward basis 逐年延展方式 /E(319u_  
annual salary 年薪 @(k}q3b<  
annual statement 年度报表;年度决算表 0Fd<@w Q0  
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 5X8GR5P  
annuitant 年金受益人 1Z. D3@  
annuity 年金  _t l  
annuity contract 年金合约 .\/jy]Y  
annuity on human life 人寿年金 rU g<(/c  
antecedent debt 先前的债项 PAYbsn  
ante-dated cheque 倒填日期支票 l'Oz-p.@  
anticipated expenditure 预期开支 Etv!:\\[  
anticipated net profit 预期纯利 960[.99  
anticipated revenue 预期收入 |Z ), OW  
anti-inflation measure 反通货膨胀措施 n2e#rn  
anti-inflationary stance 反通货膨胀立场 C2$_Ad=s  
apparent deficit 表面赤字 U^AywE ]  
apparent financial solvency 表面偿债能力 zk#NM"C+  
apparent partner 表面合伙人 " '# 18&N  
application for personal assessment 个人入息课税申请书 D's Tv}P  
application of fund 资金应用 0[/GEY@  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 6a_MA*XK  
appointed actuary 委任精算师 {=Z xF  
appointed auditor 委任核数师;委任审计师 _zuaImJ0o  
appointed trustee 委任的受托人 H8$l }pOz  
appointer 委任人 )qyJw N .D  
apportioned pro rata 按比例分摊 U%<E9G594  
apportionment 分配;分摊 4Z'/dI`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J(0E'o{ug  
apportionment formula 分摊方程式 2 %`~DVo  
apportionment of estate duty 遗产税的分摊 T/m4jf2  
appraisal 估价;评估 eootH K  
appreciable growth 可观增长 O~wZU Zf  
appreciable impact 显着影响 [ 2WJ];FJ  
appreciable increase 可观增长 B^;G3+}  
appreciation 增值;升值 6"OwrJB  
appreciation against other currencies 相对其他货币升值 c8@zpkMj/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m'j]T/WF  
appreciation tax 增值税 ~2HlAU))<&  
appropriation 拨款;拨用;拨付 >g { w,  
appropriation account 拨款帐目 .el&\Jt  
Appropriation Bill 拨款法案 <./r%3$;7  
appropriation-in-aid system 补助拨款办法 6}(; ~/L  
approved assets 核准资产 YI877T9>  
approved basket stock 认可一篮子证券 "7G>  
approved budget 核准预算 #![9QUvcf  
approved charitable donation 认可慈善捐款 -l:4I6-hi  
approved charitable institution 认可慈善机构 @R c/ ^B:  
approved currency 核准货币;认可货币 l0 Eh?  
approved estimates 核准预算 )U2cS\k'7n  
approved estimates of expenditure 核准开支预算 9a$\l2  
approved overseas insurer 核准海外保险人 yF [|dB  
approved overseas trust company 核准海外信托公司 CXAW>VdK_  
approved pooled investment fund 核准汇集投资基金 @zQ.d{  
approved provident fund scheme 认可公积金计划 ,$H[DX  
approved provision 核准拨款 e$vvmbK.  
approved redeemable share 核准可赎回股份 y TbOBl  
approved regional stock 认可地区性证券 ?KB+2]7m6  
approved retirement scheme 认可退休金计划 X&bz%I>v  
approved subordinated loan 核准附属贷款 .!oYIF*0zC  
arbitrage 套戥;套汇;套利 [. rULQl  
arbitrageur 套戥者;套汇者 0=:]tSD\F  
arbitrary amount 临时款项 c[E "  
arrangement 措施;安排;协定 y;GwMi $KI  
arrears 欠款 p%ve1 >c  
arrears of pay 欠付薪酬 Y<ZaW{%  
arrears of revenue 逾期未收税款;逾期未收的帐项 VZhHO d  
articles of association 组织章程;组织细则;组织章程细则 QEC4!$L^  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ?q*,,+'0  
ascertainment of profit 确定利润 G`D~OI  
"Asia Clear" “亚洲结算系统”
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