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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 MTtx|L\4  
allotment notice 股份配售通知;配股通知 P_A@`eU0  
allotment of shares 股份分配 .b]s Q'  
allowable 可获宽免;免税的 i`gM> q&  
allowable business loss 可扣除的营业亏损 6NX#=A  
allowable expenses 可扣税的支出 |iH MAo  
allowance 免税额;津贴;备抵;准备金 l%EvXdZuOy  
allowance for debts 债项的免税额 GFdbwn5B  
allowance for depreciation by wear and tear 耗损折旧免税额 ~Q_7HJ=^$  
allowance for funeral expenses 殡殓费的免税额 ?-)!dl%N  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ({j8|{)+  
allowance for repairs and outgoings 修葺及支出方面的免税额 VBL4cU8D  
allowance to debtor 给债务人的津贴 x9 Z89Gwi  
alteration of capital 资本更改 `CVkjLiy  
alternate trustee 候补受托人 nnj<k5  
amalgamation 合并 S9l,P-X`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xZ`z+)  
ambit of charges 征税范围;收费范围 /X_L>or  
amended valuation 经修订的估值 i6KfH\{N  
American Commodities Exchange 美国商品交易所 1jd{AqHl  
American Express Bank Limited 美国运通银行 qqw P4ceG  
American Stock Exchange 美国证券交易所 d MR?pbD  
amortization 摊销 !4afU:  
amount due from banks 存放银行同业的款项 PN93.G(W  
amount due from banks abroad 存放海外银行同业的款项 o9e8Oj&  
amount due from holding companies 控股公司欠款 u$R5Q{H_  
amount due from local banks 存放本港银行同业的款项 )7 *'r@  
amount due to banks 银行同业的存款 *Mhirz% iD  
amount due to banks abroad 海外银行同业的存款 Csuasi3]1d  
amount due to holding companies 控股公司存款 cRf F!EV  
amount due to local banks 本港银行同业的存款 CImp,k0  
amount due to outport banks 外埠银行同业的存款 32 i6j  
amount for note issue 发行纸币的款额 @[J6JT*E  
amount of bond 担保契据的款额 U&#` <R_0  
amount of consideration 代价款额 m&gd<rt/  
amount of contribution 供款数额 vIJ5iLF  
amount of indebtedness 负债款额 YjDQ `f/  
amount of principal of the loan 贷款本金额 ,7j8+p|},  
amount of rates chargeable 应征差饷数额 wL8j i>"  
amount of share capital 股本额 <ZSXOh,'  
amount of sums assured 承保款额 !=:>yWQ  
amount of variation 变动幅度 ^Q`5+  
amount of vote 拨款数额 fc3nQp7  
amount payable 应付款额 Cy?]o?_?  
amount receivable 应收款额 {C 5:as  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mzK0$y #*o  
analysis 分析 D@La-K*5  
ancillary risk 附属风险 |,,#DSe  
annual account 周年帐目;周年帐目报表;年度决算;年结 C<J*C0vQO  
annual accounting date 年结日期 UH>~Y N  
annual allowance 每年免税额;年积金;年度津贴;年津 3tf_\E+mIi  
annual balance 年度余额 k3$'K}=d  
annual disposable income 每年可动用收入 "j_iq"J  
annual estimates 周年预算 w317]-n  
annual fee 年费 i) e6 U(H  
annual general meeting 周年大会 .5Y{Yme  
annual growth rate 年增率;每年增长率 v<v;ZR)  
annual long-term supplement 长期个案每年补助金 yb',nGl~  
annual pensionable emolument 可供计算退休金的年薪 <=n;5hv:  
annual report 年报 @ 3=pFYW)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qkhre3  
annual return 周年报表;周年申报表;每年报税表格 90}vFoy  
Annual Return Rules 《周年报表规则》 &5-1Cd E  
annual review of consumer prices 每年消费物价回顾 #`  3Q4  
annual roll-forward basis 逐年延展方式 nCi ]6;Y  
annual salary 年薪 ?sQg{1"Zr  
annual statement 年度报表;年度决算表 8~O#@hB~3  
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 <}WSYK,zUY  
annuitant 年金受益人 myA;Y  
annuity 年金 q#3T L<  
annuity contract 年金合约 !d()'N  
annuity on human life 人寿年金 _\d|`3RM  
antecedent debt 先前的债项 l!:bNMd  
ante-dated cheque 倒填日期支票 #tKks:eL  
anticipated expenditure 预期开支  G06;x   
anticipated net profit 预期纯利 aaU4Jl?L  
anticipated revenue 预期收入  t/t6o&  
anti-inflation measure 反通货膨胀措施 :-d#kU  
anti-inflationary stance 反通货膨胀立场 : 2%eh  
apparent deficit 表面赤字 I+ |uyc  
apparent financial solvency 表面偿债能力 "^z%|uXkf  
apparent partner 表面合伙人 >!1] G"U  
application for personal assessment 个人入息课税申请书 ` 1+*-g^r  
application of fund 资金应用  {8K  
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 g5|&6+t.  
appointed actuary 委任精算师 'df@4}9  
appointed auditor 委任核数师;委任审计师 4S'e >:  
appointed trustee 委任的受托人 fh`Y2s|:7R  
appointer 委任人 Xd:{.AXW  
apportioned pro rata 按比例分摊 }K 'A/]'  
apportionment 分配;分摊 qWW\d' , .  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6kp)'wz`  
apportionment formula 分摊方程式 sd\}M{U  
apportionment of estate duty 遗产税的分摊 GImPPF  
appraisal 估价;评估 Q(<A Yu  
appreciable growth 可观增长 Jy:*GW6  
appreciable impact 显着影响 kKF=%J?X  
appreciable increase 可观增长 =* 'yGB[x)  
appreciation 增值;升值 <y?+xZM]#|  
appreciation against other currencies 相对其他货币升值 6xx.Z3v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D-@6 hWh~  
appreciation tax 增值税 Y&bYaq  
appropriation 拨款;拨用;拨付 9QP=  
appropriation account 拨款帐目 QswPga(-  
Appropriation Bill 拨款法案 ?&0CEfa?  
appropriation-in-aid system 补助拨款办法 pHR`%2!"t  
approved assets 核准资产 x3Cn:F  
approved basket stock 认可一篮子证券 oU1N>,  
approved budget 核准预算 @XG1d)sE  
approved charitable donation 认可慈善捐款 H 2I  
approved charitable institution 认可慈善机构 b(N+_= n  
approved currency 核准货币;认可货币 " oxUKT  
approved estimates 核准预算 {G=>WAXo  
approved estimates of expenditure 核准开支预算 2n>mISy+  
approved overseas insurer 核准海外保险人 @{qcu\sZ  
approved overseas trust company 核准海外信托公司 HAE$Np|>a  
approved pooled investment fund 核准汇集投资基金 0(c,J$I]Z!  
approved provident fund scheme 认可公积金计划 ]u|FcwWc3  
approved provision 核准拨款 <P1nfH  
approved redeemable share 核准可赎回股份 #(qvhoi7lM  
approved regional stock 认可地区性证券 DOtz   
approved retirement scheme 认可退休金计划 4?@5JpC9VA  
approved subordinated loan 核准附属贷款 x3'ANw6E  
arbitrage 套戥;套汇;套利 K @&c  
arbitrageur 套戥者;套汇者 =UO7!vr;[  
arbitrary amount 临时款项 "T /$K  
arrangement 措施;安排;协定 ^Vth;!o  
arrears 欠款 ){/n7*#Th%  
arrears of pay 欠付薪酬 ,hNs{-*  
arrears of revenue 逾期未收税款;逾期未收的帐项 ~Fvz&dO  
articles of association 组织章程;组织细则;组织章程细则 sifj mNP  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 YH^U "\}i  
ascertainment of profit 确定利润 ?_{{iil  
"Asia Clear" “亚洲结算系统”
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