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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 3rJ LLYR  
allotment notice 股份配售通知;配股通知 7A$mZPKh  
allotment of shares 股份分配 T#I}w\XlhP  
allowable 可获宽免;免税的 <y7Hy&&y-  
allowable business loss 可扣除的营业亏损 [ `_sH\  
allowable expenses 可扣税的支出 376z~  
allowance 免税额;津贴;备抵;准备金  b=Ektq  
allowance for debts 债项的免税额 %503 <j  
allowance for depreciation by wear and tear 耗损折旧免税额 j+gh*\:q  
allowance for funeral expenses 殡殓费的免税额 l0ZK)  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 )"2eN3H/  
allowance for repairs and outgoings 修葺及支出方面的免税额 w`M`F<_\:  
allowance to debtor 给债务人的津贴 JP^x]t:  
alteration of capital 资本更改 ;WrG\R/|  
alternate trustee 候补受托人 & \"cV0  
amalgamation 合并 ;'[?H0Jw'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vD/l`Ib:  
ambit of charges 征税范围;收费范围 Y9st3  
amended valuation 经修订的估值 $DnR[V}rR!  
American Commodities Exchange 美国商品交易所 wM-H5\9n  
American Express Bank Limited 美国运通银行 3.ShAL  
American Stock Exchange 美国证券交易所 gnb+i`  
amortization 摊销 9.#")%_p  
amount due from banks 存放银行同业的款项 gt~u/Z%  
amount due from banks abroad 存放海外银行同业的款项 hew"p(`  
amount due from holding companies 控股公司欠款 g1l:k1\Ht  
amount due from local banks 存放本港银行同业的款项 [;:ocy  
amount due to banks 银行同业的存款 e~R_bBQ0  
amount due to banks abroad 海外银行同业的存款 j|p=JrCJ  
amount due to holding companies 控股公司存款 "W9z>ezp  
amount due to local banks 本港银行同业的存款 W,!7_nl"u  
amount due to outport banks 外埠银行同业的存款 x>A[~s"|N  
amount for note issue 发行纸币的款额 E2`9H-6e  
amount of bond 担保契据的款额 <'hoN/g  
amount of consideration 代价款额 |'x"+x   
amount of contribution 供款数额 NMrf I0tbG  
amount of indebtedness 负债款额 43rV> W,  
amount of principal of the loan 贷款本金额 ]ZI@?H? O  
amount of rates chargeable 应征差饷数额 ;DKJ#tS}"  
amount of share capital 股本额 qn}VW0!  
amount of sums assured 承保款额 d+0= a]  
amount of variation 变动幅度 K &" X7fQ  
amount of vote 拨款数额 ?T|0"|\"'  
amount payable 应付款额 OekE]`~w  
amount receivable 应收款额 |X6R 2I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,WW=,P  
analysis 分析 D C_k0V Bn  
ancillary risk 附属风险 s8' ;4z  
annual account 周年帐目;周年帐目报表;年度决算;年结 {QOy ' 8 /  
annual accounting date 年结日期 34_ V&8  
annual allowance 每年免税额;年积金;年度津贴;年津 fZnq5rTk"  
annual balance 年度余额 fy&u[Jd{  
annual disposable income 每年可动用收入 N6%L4v8-}X  
annual estimates 周年预算 ]z# Ita;  
annual fee 年费 13Q87i5B  
annual general meeting 周年大会 Cj YI *  
annual growth rate 年增率;每年增长率 D& &71X '  
annual long-term supplement 长期个案每年补助金 yGX5\PSo  
annual pensionable emolument 可供计算退休金的年薪 h b}QtQ  
annual report 年报 #hXvGon$?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 lJx5scN [  
annual return 周年报表;周年申报表;每年报税表格 2 zX9c<S=5  
Annual Return Rules 《周年报表规则》 "t-9q  
annual review of consumer prices 每年消费物价回顾 3&+nV1  
annual roll-forward basis 逐年延展方式 =OTu8_ d0t  
annual salary 年薪 N!-P2)@  
annual statement 年度报表;年度决算表 ~HKzqGQy >  
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 I"KosSs  
annuitant 年金受益人 ?papk4w  
annuity 年金 "\5 T  6  
annuity contract 年金合约 O]!o|w(  
annuity on human life 人寿年金 B9c gVTLj  
antecedent debt 先前的债项 K<p Z*l  
ante-dated cheque 倒填日期支票 S{{wcH$n'i  
anticipated expenditure 预期开支 -"#jRP]#  
anticipated net profit 预期纯利 ::cI4D  
anticipated revenue 预期收入 Z=a~0&G  
anti-inflation measure 反通货膨胀措施 EDF0q i  
anti-inflationary stance 反通货膨胀立场 n+2>jY  
apparent deficit 表面赤字 _C|j"f/}  
apparent financial solvency 表面偿债能力 4 DV,f2:R4  
apparent partner 表面合伙人  &!wtH  
application for personal assessment 个人入息课税申请书 yOk{l$+  
application of fund 资金应用 g\iSc~ %?  
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 4|4[3Ye7u:  
appointed actuary 委任精算师 79h'sp6;  
appointed auditor 委任核数师;委任审计师 "/3YV%to-#  
appointed trustee 委任的受托人 _|;{{8*?  
appointer 委任人 r!|h3*YA  
apportioned pro rata 按比例分摊 {V8uk $  
apportionment 分配;分摊 ]xbMMax  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lW4 6S  
apportionment formula 分摊方程式 W?[ C au-  
apportionment of estate duty 遗产税的分摊 .VohW=D3  
appraisal 估价;评估 s;sr(34  
appreciable growth 可观增长 -q&,7'V  
appreciable impact 显着影响 #GUD^#Jh  
appreciable increase 可观增长 \pP1k.~UnC  
appreciation 增值;升值 sNMF(TY  
appreciation against other currencies 相对其他货币升值 TnQW ~_:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (''w$qq"D  
appreciation tax 增值税 152LdZevF  
appropriation 拨款;拨用;拨付 2~V"[26t  
appropriation account 拨款帐目 `-?`H>+OG  
Appropriation Bill 拨款法案 BE54L+$p  
appropriation-in-aid system 补助拨款办法 -*kZ2grLt  
approved assets 核准资产 P=s3&NDD  
approved basket stock 认可一篮子证券 JLg/fB3%  
approved budget 核准预算 >Qg-dJt[  
approved charitable donation 认可慈善捐款 xokA_3,1F  
approved charitable institution 认可慈善机构 n{M-t@r7  
approved currency 核准货币;认可货币 JE<h  
approved estimates 核准预算 pkTVQdtRG  
approved estimates of expenditure 核准开支预算 0+.<BOcW5  
approved overseas insurer 核准海外保险人 G+I->n-s4  
approved overseas trust company 核准海外信托公司 gQ<{NQMzvd  
approved pooled investment fund 核准汇集投资基金 e-VGJxR  
approved provident fund scheme 认可公积金计划 o5m] Gqa  
approved provision 核准拨款 E*s _Y  
approved redeemable share 核准可赎回股份 b%0@nu4  
approved regional stock 认可地区性证券 (aq-aum-I  
approved retirement scheme 认可退休金计划 :z%Zur+n c  
approved subordinated loan 核准附属贷款 u EERNo&  
arbitrage 套戥;套汇;套利 S9'Xsh  
arbitrageur 套戥者;套汇者 NiRb:F-  
arbitrary amount 临时款项 b+L!p.:  
arrangement 措施;安排;协定 p=|S %  
arrears 欠款 sI{?4k  
arrears of pay 欠付薪酬 /fU -0a8  
arrears of revenue 逾期未收税款;逾期未收的帐项 en6;I[\  
articles of association 组织章程;组织细则;组织章程细则 Fr2F&NN`D  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 9 aKU}y  
ascertainment of profit 确定利润 m9\~dD  
"Asia Clear" “亚洲结算系统”
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