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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 ]}6w#)]"  
allotment notice 股份配售通知;配股通知 Y05P'Q  
allotment of shares 股份分配 NCf"tK'5n  
allowable 可获宽免;免税的 5I@w~z  
allowable business loss 可扣除的营业亏损 A[YpcG'9  
allowable expenses 可扣税的支出 ACK1@eF  
allowance 免税额;津贴;备抵;准备金 0G2g4DSKD  
allowance for debts 债项的免税额 45H!;Q sk  
allowance for depreciation by wear and tear 耗损折旧免税额 irZFV  
allowance for funeral expenses 殡殓费的免税额 Px>va01n  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 $.489x+'Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 j9/-"dTL  
allowance to debtor 给债务人的津贴 <_./SC  
alteration of capital 资本更改 V8~jf-\$b  
alternate trustee 候补受托人 n!E2_  
amalgamation 合并 Fv)7c4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 oQj=;[  
ambit of charges 征税范围;收费范围 )P>u9=?,=E  
amended valuation 经修订的估值 zK+52jhi  
American Commodities Exchange 美国商品交易所 Ih[+K#t+E  
American Express Bank Limited 美国运通银行 }p9F#gr  
American Stock Exchange 美国证券交易所 ib0g3p-Lc  
amortization 摊销 ;bX4(CMe &  
amount due from banks 存放银行同业的款项 1 Ee>S\9t  
amount due from banks abroad 存放海外银行同业的款项 Q^Bt1 C  
amount due from holding companies 控股公司欠款 mty1p'^KQ  
amount due from local banks 存放本港银行同业的款项 cxYfZ4++m  
amount due to banks 银行同业的存款 ^aRgMuU  
amount due to banks abroad 海外银行同业的存款 mEuHl>  
amount due to holding companies 控股公司存款 wn11\j&  
amount due to local banks 本港银行同业的存款 n|4;Hn1V  
amount due to outport banks 外埠银行同业的存款 ; W7Y2Md  
amount for note issue 发行纸币的款额 0D(cXzQP  
amount of bond 担保契据的款额 G;oFTP>o  
amount of consideration 代价款额 (a6?s{(  
amount of contribution 供款数额 ~L+]n0*  
amount of indebtedness 负债款额 e^$j5jV  
amount of principal of the loan 贷款本金额 y$tX-9U  
amount of rates chargeable 应征差饷数额 lg1PE7  
amount of share capital 股本额 &4$oudn  
amount of sums assured 承保款额 W%!@QY;E(  
amount of variation 变动幅度 !|m9|  
amount of vote 拨款数额 . %0ne:5  
amount payable 应付款额 a1MFjmq  
amount receivable 应收款额 5QWNZJ&}d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qA/bg  
analysis 分析 ? 4)v`*  
ancillary risk 附属风险 [D'Gr*5~{  
annual account 周年帐目;周年帐目报表;年度决算;年结 <2P7utdZ  
annual accounting date 年结日期 H*W):j}8  
annual allowance 每年免税额;年积金;年度津贴;年津 ?Cci:Lin  
annual balance 年度余额 f8:$G.}i  
annual disposable income 每年可动用收入 -0,4eg j3  
annual estimates 周年预算 z4} %TT@^  
annual fee 年费 8t .dPy<  
annual general meeting 周年大会 o+g4p:Mf  
annual growth rate 年增率;每年增长率 i|\{\d  
annual long-term supplement 长期个案每年补助金 @5}gsC  
annual pensionable emolument 可供计算退休金的年薪 Z-|li}lDr  
annual report 年报 5z]\$=TE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <uF [,  
annual return 周年报表;周年申报表;每年报税表格 >v0:qN7|  
Annual Return Rules 《周年报表规则》 r7)@M%A  
annual review of consumer prices 每年消费物价回顾 Qp!Y.YnPd_  
annual roll-forward basis 逐年延展方式 Xi~9&ed#$i  
annual salary 年薪 \].J-^=  
annual statement 年度报表;年度决算表 TV{)n'aA  
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 TvrwVL)  
annuitant 年金受益人 =%h~/,  
annuity 年金 Rk<%r k  
annuity contract 年金合约 P&t;WPZ  
annuity on human life 人寿年金 GF R!n1Hv  
antecedent debt 先前的债项 c)1=U_61  
ante-dated cheque 倒填日期支票 +(ny|r[#  
anticipated expenditure 预期开支 / = ^L iP  
anticipated net profit 预期纯利 $ly0h W  
anticipated revenue 预期收入 $au2%NL  
anti-inflation measure 反通货膨胀措施 ?*K<*wBw#  
anti-inflationary stance 反通货膨胀立场 +?e}<#vd'?  
apparent deficit 表面赤字 zeTszT)  
apparent financial solvency 表面偿债能力 AA7#c7  
apparent partner 表面合伙人 w<d*#$[,*  
application for personal assessment 个人入息课税申请书 98<zCSe\]  
application of fund 资金应用 `$9L^Yg,4  
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 YZ[%uArm  
appointed actuary 委任精算师 "3t\em!  
appointed auditor 委任核数师;委任审计师 Gj`f-- 2GE  
appointed trustee 委任的受托人 =QiT)9q)  
appointer 委任人  6`"ZsO  
apportioned pro rata 按比例分摊 ma7fDo0,`h  
apportionment 分配;分摊 :GM#&*$2<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3LrsWAz'  
apportionment formula 分摊方程式 2k3 z'RLG  
apportionment of estate duty 遗产税的分摊 ]h UKuef  
appraisal 估价;评估 )@c3##Zp)  
appreciable growth 可观增长 X RRJ)}P  
appreciable impact 显着影响 4qBY% 1  
appreciable increase 可观增长 #KJZR{  
appreciation 增值;升值 Xa Gz].Sv  
appreciation against other currencies 相对其他货币升值 Th+|*=Il  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6bJ"$o  
appreciation tax 增值税 w)<4>(D  
appropriation 拨款;拨用;拨付 0|Q.U   
appropriation account 拨款帐目 2B'^`>+8S  
Appropriation Bill 拨款法案 nCB[4  
appropriation-in-aid system 补助拨款办法 !47A$sQ  
approved assets 核准资产 u-M] A z-  
approved basket stock 认可一篮子证券 $9m5bQcV  
approved budget 核准预算 g _x\T +=  
approved charitable donation 认可慈善捐款 *cy.*@d  
approved charitable institution 认可慈善机构 165WO}(;/  
approved currency 核准货币;认可货币 T Xl\hL\+  
approved estimates 核准预算 dAwS<5!  
approved estimates of expenditure 核准开支预算 'Ix5,^M}B  
approved overseas insurer 核准海外保险人 Q^q=!/qQ  
approved overseas trust company 核准海外信托公司 oP,RlR  
approved pooled investment fund 核准汇集投资基金 :b,o B==%  
approved provident fund scheme 认可公积金计划 |Rk37P {  
approved provision 核准拨款 mN7&%Z  
approved redeemable share 核准可赎回股份 I`#EhH  
approved regional stock 认可地区性证券 ty9rH=1  
approved retirement scheme 认可退休金计划 &{hc   
approved subordinated loan 核准附属贷款 Bx%=EN5.  
arbitrage 套戥;套汇;套利 0. (zTJ  
arbitrageur 套戥者;套汇者 %y 3:SUOdx  
arbitrary amount 临时款项 L<"k 7)k  
arrangement 措施;安排;协定 cnC_#kp  
arrears 欠款 0 c, bet{m  
arrears of pay 欠付薪酬 &(WE]ziuO  
arrears of revenue 逾期未收税款;逾期未收的帐项 % M+s{ l  
articles of association 组织章程;组织细则;组织章程细则 x1:vUHwC  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 AtuZF  
ascertainment of profit 确定利润 gnYnL8l`J  
"Asia Clear" “亚洲结算系统”
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