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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 #3A|Z=,5  
allotment notice 股份配售通知;配股通知 ,rNud]NM8  
allotment of shares 股份分配 =j{Kxnv  
allowable 可获宽免;免税的 jx ?"`;a  
allowable business loss 可扣除的营业亏损 .kgt? r  
allowable expenses 可扣税的支出 M)H*$!x}>  
allowance 免税额;津贴;备抵;准备金 +Y$EZL.A  
allowance for debts 债项的免税额 +wI<w|!  
allowance for depreciation by wear and tear 耗损折旧免税额 *u< ZQq  
allowance for funeral expenses 殡殓费的免税额 <\P `<  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 >&^jKfY  
allowance for repairs and outgoings 修葺及支出方面的免税额 zw iS%-F  
allowance to debtor 给债务人的津贴 ~m v5{C  
alteration of capital 资本更改 /Ba/gq0j  
alternate trustee 候补受托人 1y,/| Y  
amalgamation 合并 x+DecO2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O]Y   z7  
ambit of charges 征税范围;收费范围 Dt iM}=:  
amended valuation 经修订的估值 7 y$a=+D i  
American Commodities Exchange 美国商品交易所 wt i  
American Express Bank Limited 美国运通银行 y! QYdf?  
American Stock Exchange 美国证券交易所 %J1oz3n  
amortization 摊销 K6|R ;r5e{  
amount due from banks 存放银行同业的款项 @Y}G,i  
amount due from banks abroad 存放海外银行同业的款项 =hY/Yr%P  
amount due from holding companies 控股公司欠款 ,lFp4 C  
amount due from local banks 存放本港银行同业的款项 u1\r:q  
amount due to banks 银行同业的存款 yD@eT:lyi  
amount due to banks abroad 海外银行同业的存款 oY7jj=z#T  
amount due to holding companies 控股公司存款 Q{yjIy/b  
amount due to local banks 本港银行同业的存款 0sB[]E|7[s  
amount due to outport banks 外埠银行同业的存款 'E\4/0 !  
amount for note issue 发行纸币的款额 P4+PY 8  
amount of bond 担保契据的款额 J93xxj  
amount of consideration 代价款额 O=^/58(m  
amount of contribution 供款数额 zJ@^Bw;A^@  
amount of indebtedness 负债款额 % iZM9Q&NC  
amount of principal of the loan 贷款本金额 \)ZCB7|  
amount of rates chargeable 应征差饷数额 Z#YNL-x  
amount of share capital 股本额 BO%'/2eV  
amount of sums assured 承保款额 P]armg%  
amount of variation 变动幅度 EBr?>hl  
amount of vote 拨款数额  M+:9U&>  
amount payable 应付款额 !%.=35NS@E  
amount receivable 应收款额 :T<5Tq*+x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <y&&{*KW8m  
analysis 分析 8pZ Ogh  
ancillary risk 附属风险 {w7/M]m-  
annual account 周年帐目;周年帐目报表;年度决算;年结 :\y' ?d- Q  
annual accounting date 年结日期 @[Q`k=h$  
annual allowance 每年免税额;年积金;年度津贴;年津 R'" c  
annual balance 年度余额 7+qKA1t^  
annual disposable income 每年可动用收入 N,3iSH=cN[  
annual estimates 周年预算 l,zhBnD  
annual fee 年费 E>`|?DE@  
annual general meeting 周年大会 gYe6(l7m  
annual growth rate 年增率;每年增长率 B&6lG!K'?  
annual long-term supplement 长期个案每年补助金 !Lw]aHb  
annual pensionable emolument 可供计算退休金的年薪 T k@~w  
annual report 年报 "M3;>"`G  
Annual Report on the Consumer Price Index 《消费物价指数年报》 s[t<2)i  
annual return 周年报表;周年申报表;每年报税表格 v G9>e&Be  
Annual Return Rules 《周年报表规则》  G8!|Lo  
annual review of consumer prices 每年消费物价回顾 ^)( tO$S  
annual roll-forward basis 逐年延展方式 ./L)BLC i  
annual salary 年薪 8_"NF%%(n  
annual statement 年度报表;年度决算表 D3%2O`9  
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 ww #kc!'  
annuitant 年金受益人 Ivj=?[c|  
annuity 年金 P +wpX  
annuity contract 年金合约 5pK _-:?  
annuity on human life 人寿年金 ncUS8z  
antecedent debt 先前的债项 ga(k2Q;y  
ante-dated cheque 倒填日期支票 "F6gV;{Bt  
anticipated expenditure 预期开支 oR/_{#Mz"  
anticipated net profit 预期纯利 Ps{v N ~}  
anticipated revenue 预期收入 Vjw u:M  
anti-inflation measure 反通货膨胀措施 b&dv("e 4  
anti-inflationary stance 反通货膨胀立场 {8oGWQgrj  
apparent deficit 表面赤字 "?<h,Hvi  
apparent financial solvency 表面偿债能力 d325Cw?  
apparent partner 表面合伙人 $2RSYI`py  
application for personal assessment 个人入息课税申请书 QodWUbi'&  
application of fund 资金应用 T[#q0bv  
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 R<(xWH  
appointed actuary 委任精算师  xu%eg]  
appointed auditor 委任核数师;委任审计师 v+8Ybq  
appointed trustee 委任的受托人 z?( b|v  
appointer 委任人 VCJOWU EO1  
apportioned pro rata 按比例分摊 $EX(-!c  
apportionment 分配;分摊 ${eV3LSC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C+[)^ 2M{  
apportionment formula 分摊方程式 =0!j"z=  
apportionment of estate duty 遗产税的分摊  KROD(  
appraisal 估价;评估 xwi6#>  
appreciable growth 可观增长 v(!:HK0oeT  
appreciable impact 显着影响 7 nFOV Z  
appreciable increase 可观增长 _SJ:|I  
appreciation 增值;升值 $/B~bJC  
appreciation against other currencies 相对其他货币升值 32j}ep.*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :9Jy/7/  
appreciation tax 增值税 0H]{,mVs  
appropriation 拨款;拨用;拨付 :O$bsw:3w<  
appropriation account 拨款帐目 aWJj@',_  
Appropriation Bill 拨款法案 [uLs M<C  
appropriation-in-aid system 补助拨款办法 q=V'pML  
approved assets 核准资产 k)|.<  
approved basket stock 认可一篮子证券 Qh(X7B  
approved budget 核准预算 B4wRwrVI>  
approved charitable donation 认可慈善捐款 %^vT7c>  
approved charitable institution 认可慈善机构 )>S,#_e*b  
approved currency 核准货币;认可货币 A`ajsZ{q,  
approved estimates 核准预算 : -d_  
approved estimates of expenditure 核准开支预算 ovBmo2W/  
approved overseas insurer 核准海外保险人 "=T &SY  
approved overseas trust company 核准海外信托公司 ,"XiI$Le  
approved pooled investment fund 核准汇集投资基金 9 fYNSr  
approved provident fund scheme 认可公积金计划 >m. .  
approved provision 核准拨款 I "~.p='  
approved redeemable share 核准可赎回股份 H(rD*R[  
approved regional stock 认可地区性证券 )1KyUQ\e  
approved retirement scheme 认可退休金计划 2wHbhW[  
approved subordinated loan 核准附属贷款 8.Y|I5l7G  
arbitrage 套戥;套汇;套利 yxo=eSOM  
arbitrageur 套戥者;套汇者 46Sz#^y P  
arbitrary amount 临时款项 .\glNH1d  
arrangement 措施;安排;协定 W ';X4e  
arrears 欠款 -p.\fvip  
arrears of pay 欠付薪酬 2R.L LE  
arrears of revenue 逾期未收税款;逾期未收的帐项 |=m.eU  
articles of association 组织章程;组织细则;组织章程细则 nGkSS _X  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 $ VP1(C  
ascertainment of profit 确定利润 +8T^q,  
"Asia Clear" “亚洲结算系统”
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