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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 1lRqjnzve&  
allotment notice 股份配售通知;配股通知  b:fy  
allotment of shares 股份分配 p '{ `Uvr  
allowable 可获宽免;免税的 oH~ZqX.3  
allowable business loss 可扣除的营业亏损 {#M=gDhbX  
allowable expenses 可扣税的支出 #u+BjuZo  
allowance 免税额;津贴;备抵;准备金 g;en_~g3j  
allowance for debts 债项的免税额 Bu?"b=B*  
allowance for depreciation by wear and tear 耗损折旧免税额 Yjz'lWg  
allowance for funeral expenses 殡殓费的免税额 Zrfp4SlZZ  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 8 OC5L1  
allowance for repairs and outgoings 修葺及支出方面的免税额 j}YZl@dYV  
allowance to debtor 给债务人的津贴 J{72%S  
alteration of capital 资本更改 =!NYvwg6;o  
alternate trustee 候补受托人 Z5~dU{XsT  
amalgamation 合并 ^5vFF@to  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }8Wp X2U  
ambit of charges 征税范围;收费范围 2L.UEAt  
amended valuation 经修订的估值 5n;|K]UW  
American Commodities Exchange 美国商品交易所 U@[P. y~J  
American Express Bank Limited 美国运通银行 uE:#m.Q  
American Stock Exchange 美国证券交易所 vj0`[X   
amortization 摊销 @t`| w.]ml  
amount due from banks 存放银行同业的款项 :K{`0U&l5  
amount due from banks abroad 存放海外银行同业的款项 6Nx TW  
amount due from holding companies 控股公司欠款 G\h8j*o  
amount due from local banks 存放本港银行同业的款项 "hz(A.THi  
amount due to banks 银行同业的存款 R7T"fN  
amount due to banks abroad 海外银行同业的存款 js Tb0  
amount due to holding companies 控股公司存款 THQ W8 V  
amount due to local banks 本港银行同业的存款 9,5v%HZ  
amount due to outport banks 外埠银行同业的存款 +AyQ4Q(-o  
amount for note issue 发行纸币的款额 a AYO(;3  
amount of bond 担保契据的款额 l1`Zp9I  
amount of consideration 代价款额 9B Lz  
amount of contribution 供款数额 _J&u{  
amount of indebtedness 负债款额 z2t;!]"'l  
amount of principal of the loan 贷款本金额 |w[}\#2  
amount of rates chargeable 应征差饷数额 y5?T`ts,#  
amount of share capital 股本额 !Dkz6B*  
amount of sums assured 承保款额 n]4)~ZIAU  
amount of variation 变动幅度 Kbx(^f12  
amount of vote 拨款数额 &nn!{S^  
amount payable 应付款额 XRs/gUT  
amount receivable 应收款额 BieII$\P%P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Szi4M&!K  
analysis 分析 7=om /  
ancillary risk 附属风险 H_; Dq*  
annual account 周年帐目;周年帐目报表;年度决算;年结 aGp < %d  
annual accounting date 年结日期 ?t)y/@eG  
annual allowance 每年免税额;年积金;年度津贴;年津 KtY~Y  
annual balance 年度余额 /@FB;`'  
annual disposable income 每年可动用收入 ^w2n  
annual estimates 周年预算 Cd#*Wp )s  
annual fee 年费 F-k1yZ?^  
annual general meeting 周年大会 u!g=>zEu  
annual growth rate 年增率;每年增长率 8q7KqYu  
annual long-term supplement 长期个案每年补助金 R2Tvo?xI7  
annual pensionable emolument 可供计算退休金的年薪 3~I<f ^K4  
annual report 年报 @babgP,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 K *vNv 4  
annual return 周年报表;周年申报表;每年报税表格 oiO3]P]P  
Annual Return Rules 《周年报表规则》 0x# 6L  
annual review of consumer prices 每年消费物价回顾 l@1f L%f  
annual roll-forward basis 逐年延展方式 KtEM H  
annual salary 年薪 DJ} xD&G  
annual statement 年度报表;年度决算表 Ms1\J2  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9Lz)SYd  
annuitant 年金受益人 1sc #!^Oo  
annuity 年金 sp O?5#  
annuity contract 年金合约 R$,`}@VqZ3  
annuity on human life 人寿年金 2!68W X  
antecedent debt 先前的债项 Kox~k?JK  
ante-dated cheque 倒填日期支票 pI(FUoP^  
anticipated expenditure 预期开支 JPQ02&e  
anticipated net profit 预期纯利  4EB$e?  
anticipated revenue 预期收入 [%l+ C~m  
anti-inflation measure 反通货膨胀措施 "G6d'xkP  
anti-inflationary stance 反通货膨胀立场 w?M*n<) O  
apparent deficit 表面赤字 AaTtY d  
apparent financial solvency 表面偿债能力 .e.vh:Sz  
apparent partner 表面合伙人 m OmT ]X  
application for personal assessment 个人入息课税申请书 ie.cTTOI  
application of fund 资金应用 (-dJ0!  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 fY%Sw7ql<  
appointed actuary 委任精算师 ]v_xEH}T  
appointed auditor 委任核数师;委任审计师 }f&7<E  
appointed trustee 委任的受托人 <S$y=>.9  
appointer 委任人 aE{b65'Dt  
apportioned pro rata 按比例分摊 E=s`$ A  
apportionment 分配;分摊 ,7%(Jj$ ^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -m'a%aog  
apportionment formula 分摊方程式 |xKB><  
apportionment of estate duty 遗产税的分摊 8-?n<h%8E  
appraisal 估价;评估 7KM!\"PM  
appreciable growth 可观增长 ^* DKF  
appreciable impact 显着影响 LiV]!*9$KG  
appreciable increase 可观增长 ) ]~HjA;  
appreciation 增值;升值 ;prp6(c  
appreciation against other currencies 相对其他货币升值 eHnC^W}|s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  iI ^{OD  
appreciation tax 增值税 *DNH_8m  
appropriation 拨款;拨用;拨付 *c3 o&-ke9  
appropriation account 拨款帐目 ;'o>6I7Ph  
Appropriation Bill 拨款法案 IwH ,g^0\  
appropriation-in-aid system 补助拨款办法 7gQt k  
approved assets 核准资产 !Aw.f!  
approved basket stock 认可一篮子证券 .{x5(bi0S  
approved budget 核准预算 HYg _{  
approved charitable donation 认可慈善捐款 ,JZ@qmQ,  
approved charitable institution 认可慈善机构 .!6ufaf$  
approved currency 核准货币;认可货币 q0c)pxD%`  
approved estimates 核准预算 ~{NDtB)  
approved estimates of expenditure 核准开支预算 5<a<!]|C  
approved overseas insurer 核准海外保险人 >LLzG  
approved overseas trust company 核准海外信托公司 [e^i".  
approved pooled investment fund 核准汇集投资基金 4P:vo$Cy  
approved provident fund scheme 认可公积金计划 wy -!1wd  
approved provision 核准拨款 6kDU}]c:H]  
approved redeemable share 核准可赎回股份 n--`zx-['  
approved regional stock 认可地区性证券 *@BBlkcx  
approved retirement scheme 认可退休金计划 Xif`gb6`  
approved subordinated loan 核准附属贷款 HE,wEKp  
arbitrage 套戥;套汇;套利 d,0pNav)  
arbitrageur 套戥者;套汇者 cxv) LOl-  
arbitrary amount 临时款项  E;|\?>  
arrangement 措施;安排;协定 G: &Q)_  
arrears 欠款 ovfw_  
arrears of pay 欠付薪酬 e4`KnHsL  
arrears of revenue 逾期未收税款;逾期未收的帐项  /KV@Ce\  
articles of association 组织章程;组织细则;组织章程细则 GYs4#40  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 d*AV(g#B  
ascertainment of profit 确定利润 >C&!# 3  
"Asia Clear" “亚洲结算系统”
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