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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 1%G<gbHpI  
allotment notice 股份配售通知;配股通知 h3h2 KqM'  
allotment of shares 股份分配 UsNr$MO {  
allowable 可获宽免;免税的 yrs![u  
allowable business loss 可扣除的营业亏损 8G?'F${`  
allowable expenses 可扣税的支出 PnJr  
allowance 免税额;津贴;备抵;准备金 @AvXBMq|  
allowance for debts 债项的免税额 <bDjAVq  
allowance for depreciation by wear and tear 耗损折旧免税额 zT6ng#  
allowance for funeral expenses 殡殓费的免税额 qDxz`}Ly=  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 3o%JJIn&  
allowance for repairs and outgoings 修葺及支出方面的免税额 M3Q#=yy$D$  
allowance to debtor 给债务人的津贴 4^1{UlCop  
alteration of capital 资本更改 .[? E1we  
alternate trustee 候补受托人 `^-?yu@  
amalgamation 合并 [#fXmW>N/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d7g/s'ZHt6  
ambit of charges 征税范围;收费范围 xC9^x7%3O  
amended valuation 经修订的估值 _Z~wpO}/  
American Commodities Exchange 美国商品交易所 ?<YtlqL  
American Express Bank Limited 美国运通银行 U\&kT/6vh  
American Stock Exchange 美国证券交易所 '""qMRCm  
amortization 摊销 is}o5\JEL  
amount due from banks 存放银行同业的款项 ? g&6l0 n`  
amount due from banks abroad 存放海外银行同业的款项 h6c8hp.  
amount due from holding companies 控股公司欠款 /tikLJ  
amount due from local banks 存放本港银行同业的款项 {6!Mf+Xq  
amount due to banks 银行同业的存款 `o8b\p\zn  
amount due to banks abroad 海外银行同业的存款 kzZtKN9Az  
amount due to holding companies 控股公司存款 s<cg&`u,<M  
amount due to local banks 本港银行同业的存款 5r.\maW  
amount due to outport banks 外埠银行同业的存款 zO<EbqNe!  
amount for note issue 发行纸币的款额 6]Q ~c"+5  
amount of bond 担保契据的款额 0NK]u~T<  
amount of consideration 代价款额 J6;^:()  
amount of contribution 供款数额 nchhNU  
amount of indebtedness 负债款额 C"PN3>x}j  
amount of principal of the loan 贷款本金额 y%Ui)UMnw]  
amount of rates chargeable 应征差饷数额 $g$~TuA w  
amount of share capital 股本额 E1_FK1*V;  
amount of sums assured 承保款额 LyhLPU0^q  
amount of variation 变动幅度 : FF:{&d  
amount of vote 拨款数额 e,>L&9] ZI  
amount payable 应付款额 g><u (3  
amount receivable 应收款额 %@'9<i8o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *YZ' Uy?  
analysis 分析 12])``9  
ancillary risk 附属风险 ^QTl (L  
annual account 周年帐目;周年帐目报表;年度决算;年结 (k"|k  
annual accounting date 年结日期 l"p %]\tZ  
annual allowance 每年免税额;年积金;年度津贴;年津 ])!|b2:s3  
annual balance 年度余额 %4Ylq|d  
annual disposable income 每年可动用收入 KS}Ci-  
annual estimates 周年预算 j)Zi4<./  
annual fee 年费 P1]ucu_y,  
annual general meeting 周年大会 \K9XG/XIx  
annual growth rate 年增率;每年增长率 L;I .6<K.  
annual long-term supplement 长期个案每年补助金 G1  %c<1Y  
annual pensionable emolument 可供计算退休金的年薪 ?|Fu^eR%X  
annual report 年报 zh2$U dZ|M  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7qt<C LJ  
annual return 周年报表;周年申报表;每年报税表格 5F+5J)h  
Annual Return Rules 《周年报表规则》 r.** z j  
annual review of consumer prices 每年消费物价回顾 BoG/Hd.S  
annual roll-forward basis 逐年延展方式 &NZN_%  
annual salary 年薪 VG*BAFs  
annual statement 年度报表;年度决算表 MI0'ou8l  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 d*khda;Vj  
annuitant 年金受益人 ?/9]"HFHN  
annuity 年金 eft-]c+*0  
annuity contract 年金合约 x~!B.4gT2  
annuity on human life 人寿年金 Za}*6N=?*  
antecedent debt 先前的债项 9Gfm?.O5  
ante-dated cheque 倒填日期支票 1*S It5?4  
anticipated expenditure 预期开支 X?z5IL;rt  
anticipated net profit 预期纯利 ^*"&e\+p  
anticipated revenue 预期收入 L^yQb4$&M  
anti-inflation measure 反通货膨胀措施 9E) *X  
anti-inflationary stance 反通货膨胀立场 N{46DS  
apparent deficit 表面赤字 ,RKBGOz?f  
apparent financial solvency 表面偿债能力 !p >a,8w  
apparent partner 表面合伙人 \O /" F;  
application for personal assessment 个人入息课税申请书 iaQ[}'6!$  
application of fund 资金应用 AT}}RE@vq  
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 @/l{  
appointed actuary 委任精算师 H[@uE*W  
appointed auditor 委任核数师;委任审计师 >};,Byv!%  
appointed trustee 委任的受托人 jy(,^B,]  
appointer 委任人 ( t#w@<  
apportioned pro rata 按比例分摊 ,w; ~R4x  
apportionment 分配;分摊 yZ~<! 5.P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q2cF++Q1  
apportionment formula 分摊方程式 bI T OA  
apportionment of estate duty 遗产税的分摊 {/uBZ(   
appraisal 估价;评估 #B8`qFpQC  
appreciable growth 可观增长 T#6']D  
appreciable impact 显着影响 DalQ.   
appreciable increase 可观增长 s0H_Y'  
appreciation 增值;升值 g_G?gO  
appreciation against other currencies 相对其他货币升值 \NhCu$'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [&| Le;h  
appreciation tax 增值税 0bQaXxt|p  
appropriation 拨款;拨用;拨付 qGuz`&i  
appropriation account 拨款帐目 ~"\sL;B  
Appropriation Bill 拨款法案 {R `IA|T#k  
appropriation-in-aid system 补助拨款办法 Wy@Z)z?  
approved assets 核准资产 D@uw[;Xb5  
approved basket stock 认可一篮子证券 `IOp*8  
approved budget 核准预算 !H{)L@f  
approved charitable donation 认可慈善捐款 #bUWF|zfT  
approved charitable institution 认可慈善机构 hE\,4c1  
approved currency 核准货币;认可货币 V]L$`7G  
approved estimates 核准预算 8A"[n>931  
approved estimates of expenditure 核准开支预算 Q-F'-@`(C  
approved overseas insurer 核准海外保险人 @ v/%^  
approved overseas trust company 核准海外信托公司 m?'5*\(ST  
approved pooled investment fund 核准汇集投资基金 `]\4yTd  
approved provident fund scheme 认可公积金计划 QtJe){(z+  
approved provision 核准拨款 E"!9WF(2t5  
approved redeemable share 核准可赎回股份 BnvUPDT&  
approved regional stock 认可地区性证券 b<_*~af  
approved retirement scheme 认可退休金计划 \hdR&f5q  
approved subordinated loan 核准附属贷款 {k1s@KXtd  
arbitrage 套戥;套汇;套利 SW (7!`  
arbitrageur 套戥者;套汇者 jec03wH_0  
arbitrary amount 临时款项 vY *p][$  
arrangement 措施;安排;协定 '[-gK n  
arrears 欠款 T~s/@*y9  
arrears of pay 欠付薪酬 2n?\tOm(V  
arrears of revenue 逾期未收税款;逾期未收的帐项 Fly@"W4a  
articles of association 组织章程;组织细则;组织章程细则 0(Y$xg  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 cx|[P6d  
ascertainment of profit 确定利润 +1Si>I  
"Asia Clear" “亚洲结算系统”
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