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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 VTD'D+ t  
allotment notice 股份配售通知;配股通知 _t3n<  
allotment of shares 股份分配 ]_j{b)t  
allowable 可获宽免;免税的 J5IQ  
allowable business loss 可扣除的营业亏损 "M2HiV  
allowable expenses 可扣税的支出 !K_%@|:7%  
allowance 免税额;津贴;备抵;准备金 7j{SCE;  
allowance for debts 债项的免税额 'kPShZS$b  
allowance for depreciation by wear and tear 耗损折旧免税额 <0pBu7a  
allowance for funeral expenses 殡殓费的免税额 :tNH Cx  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 4K:p  
allowance for repairs and outgoings 修葺及支出方面的免税额 7LKNEll  
allowance to debtor 给债务人的津贴 C 2FewsRz  
alteration of capital 资本更改 r\a9<nZ{  
alternate trustee 候补受托人 Pr/K5aJeg  
amalgamation 合并 N3i}>Q)B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "<NQ2Vr]5  
ambit of charges 征税范围;收费范围 N }Z"$4  
amended valuation 经修订的估值 }7k+tJ<   
American Commodities Exchange 美国商品交易所 lY0^Z  
American Express Bank Limited 美国运通银行 eZT923tD  
American Stock Exchange 美国证券交易所 $Y 7q2  
amortization 摊销 HLa|yc B%  
amount due from banks 存放银行同业的款项 zR">'bM:  
amount due from banks abroad 存放海外银行同业的款项 rs'~' Y  
amount due from holding companies 控股公司欠款 ;E(%s=i  
amount due from local banks 存放本港银行同业的款项 _=8x?fC:rl  
amount due to banks 银行同业的存款 |h@'~c  
amount due to banks abroad 海外银行同业的存款 X5'foFE'  
amount due to holding companies 控股公司存款 a";(C ,:0  
amount due to local banks 本港银行同业的存款 (+(YO\ng6  
amount due to outport banks 外埠银行同业的存款 rl[&s\[  
amount for note issue 发行纸币的款额 5 J61PuH   
amount of bond 担保契据的款额 UVA|(:  
amount of consideration 代价款额 o%5^dX&[  
amount of contribution 供款数额 jv?`9{-  
amount of indebtedness 负债款额 gVl%:Ra%  
amount of principal of the loan 贷款本金额 P$4G2>D8dg  
amount of rates chargeable 应征差饷数额 H5{d;L1[  
amount of share capital 股本额 OcwD<Xy  
amount of sums assured 承保款额 RL SP?o2J  
amount of variation 变动幅度 NAlYfbp  
amount of vote 拨款数额 j[v<xo  
amount payable 应付款额 mn)kd  
amount receivable 应收款额 C1Slx !}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vn9_tL&  
analysis 分析 `)/G5 fB  
ancillary risk 附属风险 ?`3` azfM  
annual account 周年帐目;周年帐目报表;年度决算;年结  =6Ihk  
annual accounting date 年结日期 -P^ 6b(  
annual allowance 每年免税额;年积金;年度津贴;年津 %70sS].@  
annual balance 年度余额 -tlRe12  
annual disposable income 每年可动用收入 EQET:a:g  
annual estimates 周年预算 MyXgp>?~T  
annual fee 年费 *am.NH\  
annual general meeting 周年大会 ^?VYE26  
annual growth rate 年增率;每年增长率 {Ug?k<h7|  
annual long-term supplement 长期个案每年补助金 m\)z& hv<r  
annual pensionable emolument 可供计算退休金的年薪 .'saUcVg:  
annual report 年报 5^~%10=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }1f@>'o  
annual return 周年报表;周年申报表;每年报税表格 T&   
Annual Return Rules 《周年报表规则》 p'fU}B1  
annual review of consumer prices 每年消费物价回顾 T XWi5f[  
annual roll-forward basis 逐年延展方式 M1^,g~e  
annual salary 年薪 GNlP]9wX  
annual statement 年度报表;年度决算表 J] ^)vxm3  
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 y'(l]F1]  
annuitant 年金受益人 h/j+ b.|  
annuity 年金 sk.<|-(o  
annuity contract 年金合约 SxdH %agM  
annuity on human life 人寿年金 a$y=+4L  
antecedent debt 先前的债项 ggR@& \  
ante-dated cheque 倒填日期支票 Kz:g9  
anticipated expenditure 预期开支 6hv4D`d;o  
anticipated net profit 预期纯利 hz\Fq1  
anticipated revenue 预期收入 hiZE8?0+~N  
anti-inflation measure 反通货膨胀措施 '5\7>2fI  
anti-inflationary stance 反通货膨胀立场 v}q3_m]   
apparent deficit 表面赤字 XbsEO>_Z'A  
apparent financial solvency 表面偿债能力 N:[22`NP  
apparent partner 表面合伙人 wuSp+?{5k  
application for personal assessment 个人入息课税申请书 7{e0^V,\k  
application of fund 资金应用 ]([:"j  
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 HS =qK  
appointed actuary 委任精算师 q{gt2OWqX  
appointed auditor 委任核数师;委任审计师 F:"<4hiA"  
appointed trustee 委任的受托人 eLXG _Qb"  
appointer 委任人 @0S3`[/U  
apportioned pro rata 按比例分摊 ![YLY&}s  
apportionment 分配;分摊 yJkERiJV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6Lk<VpAa  
apportionment formula 分摊方程式 ua# sW  
apportionment of estate duty 遗产税的分摊 #05#@v8.f  
appraisal 估价;评估 :_E q(r  
appreciable growth 可观增长 c%9wI*l  
appreciable impact 显着影响 1bs 8fUPB3  
appreciable increase 可观增长 JY8wo5H  
appreciation 增值;升值 ~0aWjMc(>  
appreciation against other currencies 相对其他货币升值 Hg\+:}k&9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fmC)]O%q  
appreciation tax 增值税 u4*7 n-(  
appropriation 拨款;拨用;拨付 yNMnByg3?  
appropriation account 拨款帐目 0vbiq  
Appropriation Bill 拨款法案 q] eSDRW  
appropriation-in-aid system 补助拨款办法 RLBjl%Q>  
approved assets 核准资产 ]@)T]  
approved basket stock 认可一篮子证券 c |OIUc  
approved budget 核准预算 `KBgVhS>  
approved charitable donation 认可慈善捐款 bI/d(Q%#<  
approved charitable institution 认可慈善机构 &"]Uh   
approved currency 核准货币;认可货币 (jv!q@@2C.  
approved estimates 核准预算  W|XTa  
approved estimates of expenditure 核准开支预算 ZWH?=Bk:  
approved overseas insurer 核准海外保险人 ICwhqH&  
approved overseas trust company 核准海外信托公司 m2{3j[  
approved pooled investment fund 核准汇集投资基金 [zmx  
approved provident fund scheme 认可公积金计划 SA@MJ>Z  
approved provision 核准拨款 R L&z\S  
approved redeemable share 核准可赎回股份 C,T9xm  
approved regional stock 认可地区性证券 {a -bew  
approved retirement scheme 认可退休金计划 <;}jf*A  
approved subordinated loan 核准附属贷款 EooQLZ  
arbitrage 套戥;套汇;套利 rV.04m,  
arbitrageur 套戥者;套汇者 iy_' D  
arbitrary amount 临时款项 SJ$N]<d  
arrangement 措施;安排;协定 D5x }V  
arrears 欠款 ej-x^G?C  
arrears of pay 欠付薪酬 .zxP,]"l  
arrears of revenue 逾期未收税款;逾期未收的帐项 Cj^:8 ?%  
articles of association 组织章程;组织细则;组织章程细则 &iCE/  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 9i4!^DM_  
ascertainment of profit 确定利润 Y Y4" r\V  
"Asia Clear" “亚洲结算系统”
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