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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 8^y= YUT  
allotment notice 股份配售通知;配股通知  t8EI"|  
allotment of shares 股份分配 y 2> 93m  
allowable 可获宽免;免税的 N{HAWB{  
allowable business loss 可扣除的营业亏损 t,|Apl]  
allowable expenses 可扣税的支出 :p/=KI_  
allowance 免税额;津贴;备抵;准备金 %Tp k1  
allowance for debts 债项的免税额 E2>{ seZ  
allowance for depreciation by wear and tear 耗损折旧免税额 _.; PLq~0  
allowance for funeral expenses 殡殓费的免税额 Za|iU`e\  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 fGlvum  
allowance for repairs and outgoings 修葺及支出方面的免税额 E0+L?(;  
allowance to debtor 给债务人的津贴 *eIX"&ba  
alteration of capital 资本更改 AYfOETz  
alternate trustee 候补受托人 <$z[pw<  
amalgamation 合并 >ceC8"}J5M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zl :by?  
ambit of charges 征税范围;收费范围 8fP2qj0  
amended valuation 经修订的估值 9m$"B*&6G  
American Commodities Exchange 美国商品交易所 `~)?OTzU#  
American Express Bank Limited 美国运通银行 <PDCM8  
American Stock Exchange 美国证券交易所 :a;F3NJ  
amortization 摊销 0q"4\#4l  
amount due from banks 存放银行同业的款项 |JIlp"[  
amount due from banks abroad 存放海外银行同业的款项 M^ :JhX{  
amount due from holding companies 控股公司欠款 ,FzkGB#  
amount due from local banks 存放本港银行同业的款项 yO)xN=o^\  
amount due to banks 银行同业的存款 &@oI/i&0B  
amount due to banks abroad 海外银行同业的存款 zU&Iy_Ke.  
amount due to holding companies 控股公司存款 z Fm`e:td  
amount due to local banks 本港银行同业的存款 :k1?I'q%  
amount due to outport banks 外埠银行同业的存款 q x)\{By  
amount for note issue 发行纸币的款额 ;O`f+rG~  
amount of bond 担保契据的款额 f )T\   
amount of consideration 代价款额 cmXbkM  
amount of contribution 供款数额 $TXiWW+  
amount of indebtedness 负债款额 V0,JTWc  
amount of principal of the loan 贷款本金额 Eu(Qe ST\  
amount of rates chargeable 应征差饷数额 .J O3#  
amount of share capital 股本额 i6_}  
amount of sums assured 承保款额 _{k*JT2  
amount of variation 变动幅度 i;^lh]u  
amount of vote 拨款数额 }[JB%  
amount payable 应付款额 lg-_[!4Z  
amount receivable 应收款额 Nq`;\E.M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g]vB\5uA:  
analysis 分析 9lYfII}4(  
ancillary risk 附属风险 p"%D/-%Gu  
annual account 周年帐目;周年帐目报表;年度决算;年结 hE(R[hc  
annual accounting date 年结日期 <7 U~0@<Y  
annual allowance 每年免税额;年积金;年度津贴;年津 rk1,LsZVS  
annual balance 年度余额 ,EEAxmf  
annual disposable income 每年可动用收入 xS1n,gTA  
annual estimates 周年预算 NuR7pjNMZ  
annual fee 年费 ,1mL=|na  
annual general meeting 周年大会 r=n{3o+  
annual growth rate 年增率;每年增长率 yk4 @@kHW  
annual long-term supplement 长期个案每年补助金 1}\p:`  
annual pensionable emolument 可供计算退休金的年薪 ?3BcjD0  
annual report 年报 =_-u;w1D  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p}!i_P  
annual return 周年报表;周年申报表;每年报税表格 `r1}:`.m,  
Annual Return Rules 《周年报表规则》 +I3Vfv  
annual review of consumer prices 每年消费物价回顾 ]F+|C  
annual roll-forward basis 逐年延展方式 eB#I-eD  
annual salary 年薪 Kc\8GkdB  
annual statement 年度报表;年度决算表 htbE Q NW  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 fPD.np}  
annuitant 年金受益人 As46:<!2  
annuity 年金 u1X^#K$nu'  
annuity contract 年金合约 nvndgeSy  
annuity on human life 人寿年金 rn)Gx2 5  
antecedent debt 先前的债项 &/U fXKr  
ante-dated cheque 倒填日期支票 ^o5;><S]  
anticipated expenditure 预期开支 VVSt,/S O  
anticipated net profit 预期纯利 GxzO|vFQ  
anticipated revenue 预期收入  'l5  
anti-inflation measure 反通货膨胀措施 x$-kw{N  
anti-inflationary stance 反通货膨胀立场 j r) M],  
apparent deficit 表面赤字 C1NU6iV^z  
apparent financial solvency 表面偿债能力 kV1L.Xg  
apparent partner 表面合伙人 BmV `<Q,  
application for personal assessment 个人入息课税申请书 .4v?/t1  
application of fund 资金应用 q~> +x?30  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Ni>Ns=n  
appointed actuary 委任精算师 eAW)|=2  
appointed auditor 委任核数师;委任审计师 Q8`V0E\~  
appointed trustee 委任的受托人 m,\+RUW'  
appointer 委任人 E$ \l57  
apportioned pro rata 按比例分摊 jm%s#`)g  
apportionment 分配;分摊 "yQBHYP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {*+J`H_G2a  
apportionment formula 分摊方程式 `D%i`"~Lf&  
apportionment of estate duty 遗产税的分摊 129\H< m  
appraisal 估价;评估 *>W<n1r@]  
appreciable growth 可观增长 GPLop/6   
appreciable impact 显着影响 GU> j8.  
appreciable increase 可观增长 -& (iU#W  
appreciation 增值;升值 %/I:r7UR{  
appreciation against other currencies 相对其他货币升值 j?u1\<m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =,zB|sjn  
appreciation tax 增值税 } +Sp7F1q  
appropriation 拨款;拨用;拨付 cVx SO`jZw  
appropriation account 拨款帐目 hiVa\s  
Appropriation Bill 拨款法案 +&7V@  
appropriation-in-aid system 补助拨款办法 sPQj B[  
approved assets 核准资产 h.K"v5I*  
approved basket stock 认可一篮子证券 -sA&1n"W&5  
approved budget 核准预算 _<f%== I'  
approved charitable donation 认可慈善捐款 Ph P)|P  
approved charitable institution 认可慈善机构 :N<Qk  
approved currency 核准货币;认可货币 ~v(c9I)  
approved estimates 核准预算 @@*x/"GJG  
approved estimates of expenditure 核准开支预算 GAY?F  
approved overseas insurer 核准海外保险人 UY9*)pEE  
approved overseas trust company 核准海外信托公司 6Tmz!E0  
approved pooled investment fund 核准汇集投资基金 b/[X8w'VP  
approved provident fund scheme 认可公积金计划 p+~Imf-Jk  
approved provision 核准拨款 m^XO77"  
approved redeemable share 核准可赎回股份 X% 05[N  
approved regional stock 认可地区性证券 "=DQ {(L  
approved retirement scheme 认可退休金计划 r1 :TM|5L  
approved subordinated loan 核准附属贷款 ^&&Wv'7XQ  
arbitrage 套戥;套汇;套利 I<RARB-j  
arbitrageur 套戥者;套汇者 #"-_~  
arbitrary amount 临时款项 .b_ppieNY  
arrangement 措施;安排;协定 C<teZz8/w  
arrears 欠款 2fky z  
arrears of pay 欠付薪酬 i45.2,  
arrears of revenue 逾期未收税款;逾期未收的帐项 F#|y,<}<  
articles of association 组织章程;组织细则;组织章程细则 &v0]{)PO  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 a^LckHPI>  
ascertainment of profit 确定利润 3q`f|r  
"Asia Clear" “亚洲结算系统”
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