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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 n&2=6$*,k  
allotment notice 股份配售通知;配股通知 (]zl$*k  
allotment of shares 股份分配 g[=\KrTSg  
allowable 可获宽免;免税的 JqVBT+:  
allowable business loss 可扣除的营业亏损 mFgb_Cd  
allowable expenses 可扣税的支出 $4$?M[  
allowance 免税额;津贴;备抵;准备金 G<">/_jn  
allowance for debts 债项的免税额 CO:m]oj  
allowance for depreciation by wear and tear 耗损折旧免税额 ]HNT(w@  
allowance for funeral expenses 殡殓费的免税额 TRr4`y%  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ~WYE"(  
allowance for repairs and outgoings 修葺及支出方面的免税额 fw(j6:p  
allowance to debtor 给债务人的津贴 W G3mQ\k  
alteration of capital 资本更改 YobC'c\~9  
alternate trustee 候补受托人 8^P2GG'+-  
amalgamation 合并 ;*>QG6Fh  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @ }zS/LO  
ambit of charges 征税范围;收费范围 Q ^1#xB d  
amended valuation 经修订的估值 |h^G$guw  
American Commodities Exchange 美国商品交易所 UijuJ(Tle  
American Express Bank Limited 美国运通银行 w{YtTZp3  
American Stock Exchange 美国证券交易所 DiGUxnP  
amortization 摊销 ^V XXq  
amount due from banks 存放银行同业的款项 @ 2%.>0s.  
amount due from banks abroad 存放海外银行同业的款项 Gpxb_}P  
amount due from holding companies 控股公司欠款 C$2o o@  
amount due from local banks 存放本港银行同业的款项 ?v)"%.  
amount due to banks 银行同业的存款 %4r!7X|O<  
amount due to banks abroad 海外银行同业的存款 FM;;x(sg  
amount due to holding companies 控股公司存款 XDrlJvrPL  
amount due to local banks 本港银行同业的存款 6bRQL}[  
amount due to outport banks 外埠银行同业的存款 vZ_DG}n11  
amount for note issue 发行纸币的款额 *mK);@pL  
amount of bond 担保契据的款额 Y00i{/a 8  
amount of consideration 代价款额 |j5A U  
amount of contribution 供款数额 ^;bGP.!p  
amount of indebtedness 负债款额 dp//p)B>  
amount of principal of the loan 贷款本金额 QAOk  
amount of rates chargeable 应征差饷数额 m|#(gX|F  
amount of share capital 股本额 *xZQG9`kt  
amount of sums assured 承保款额 g`~lIt [=  
amount of variation 变动幅度 Be14$7r  
amount of vote 拨款数额 2\z`G  
amount payable 应付款额 VvM U)  
amount receivable 应收款额 6M<mOhp@}n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  a`h$lUb-  
analysis 分析 AP?{N:+  
ancillary risk 附属风险 qG2\` +v  
annual account 周年帐目;周年帐目报表;年度决算;年结 x9&tlKKxf  
annual accounting date 年结日期 UQji7K }  
annual allowance 每年免税额;年积金;年度津贴;年津 +poIgjq0  
annual balance 年度余额 2)I'5 ?I  
annual disposable income 每年可动用收入  7 zP  
annual estimates 周年预算 v-r[~  
annual fee 年费 /bNVgK`L5  
annual general meeting 周年大会 d@>k\6%j  
annual growth rate 年增率;每年增长率 'bY|$\I  
annual long-term supplement 长期个案每年补助金 BorfEv} SN  
annual pensionable emolument 可供计算退休金的年薪 ! 4^L $  
annual report 年报 q2j}64o _S  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n nnA,  
annual return 周年报表;周年申报表;每年报税表格 }~\].I6  
Annual Return Rules 《周年报表规则》 woH3?zR  
annual review of consumer prices 每年消费物价回顾 1^H< +0  
annual roll-forward basis 逐年延展方式 DRmh(T  
annual salary 年薪 kmwrv -W  
annual statement 年度报表;年度决算表 xz+`]Q  
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 x_H7=\pX]  
annuitant 年金受益人 n`I jG  
annuity 年金 7i|hlk;  
annuity contract 年金合约 # V9hG9%8  
annuity on human life 人寿年金 \%4+mgiD  
antecedent debt 先前的债项  9jzLXym  
ante-dated cheque 倒填日期支票 S,<.!v57  
anticipated expenditure 预期开支 b8b PK<  
anticipated net profit 预期纯利 : PjUl  
anticipated revenue 预期收入 Mb/6>  
anti-inflation measure 反通货膨胀措施 / jL{JF>I  
anti-inflationary stance 反通货膨胀立场 F0ivL`  
apparent deficit 表面赤字 u%IKM \  
apparent financial solvency 表面偿债能力 0R^(rE"2#  
apparent partner 表面合伙人 gZ=9 Y:$  
application for personal assessment 个人入息课税申请书 I\4`90uBN  
application of fund 资金应用 _ L:w;Oy9T  
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 3v3Va~fm`  
appointed actuary 委任精算师 `zsk*W1GA  
appointed auditor 委任核数师;委任审计师 wM&x8 <  
appointed trustee 委任的受托人 N n-6/]d#  
appointer 委任人 fN%5D z-e  
apportioned pro rata 按比例分摊 6pz:Lfd80  
apportionment 分配;分摊 b%~3+c  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^5@"|m1  
apportionment formula 分摊方程式 tIy/QN_42  
apportionment of estate duty 遗产税的分摊 ZwrYs s  
appraisal 估价;评估 7;s0m0<%~  
appreciable growth 可观增长 [6gHi.`p'  
appreciable impact 显着影响 7u3b aM  
appreciable increase 可观增长 md +`#-D\O  
appreciation 增值;升值 fF]&{b~wk  
appreciation against other currencies 相对其他货币升值 gl\{QcI8<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j 8AR#  
appreciation tax 增值税  9DAwC:<r  
appropriation 拨款;拨用;拨付 ]}Hv,a   
appropriation account 拨款帐目 waq_d.  
Appropriation Bill 拨款法案 x 3co?  
appropriation-in-aid system 补助拨款办法 K[ ;,/:Y  
approved assets 核准资产 r_<i*l.  
approved basket stock 认可一篮子证券 sL`D}_:  
approved budget 核准预算 9l ^  
approved charitable donation 认可慈善捐款 3)MM5 b b$  
approved charitable institution 认可慈善机构 2+Y`pz47W  
approved currency 核准货币;认可货币 "=TTsxyM6P  
approved estimates 核准预算 #w?%&,Kp  
approved estimates of expenditure 核准开支预算 Oy`\8*Uy__  
approved overseas insurer 核准海外保险人 9d (v^T  
approved overseas trust company 核准海外信托公司 <?@46d?C  
approved pooled investment fund 核准汇集投资基金 T`<k4ur  
approved provident fund scheme 认可公积金计划 nPX'E`ut-V  
approved provision 核准拨款 x3F L/^S  
approved redeemable share 核准可赎回股份 q9z!g/,d/  
approved regional stock 认可地区性证券 ]T$w7puaJ  
approved retirement scheme 认可退休金计划 Y~ ?YA/.x  
approved subordinated loan 核准附属贷款 !Kqj &y5  
arbitrage 套戥;套汇;套利 @y2Bq['  
arbitrageur 套戥者;套汇者 {ZI6!zh'  
arbitrary amount 临时款项 -ns a3P  
arrangement 措施;安排;协定 {"AYOc>2|  
arrears 欠款 Pw{{+PBu R  
arrears of pay 欠付薪酬 t4W0~7   
arrears of revenue 逾期未收税款;逾期未收的帐项 5*'N Q010  
articles of association 组织章程;组织细则;组织章程细则 a9JJuSRC  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 x(6.W"-S  
ascertainment of profit 确定利润 U1tPw`0h  
"Asia Clear" “亚洲结算系统”
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