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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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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 j K8'T_Pah  
allotment notice 股份配售通知;配股通知 d \>2  
allotment of shares 股份分配 Xev54!619  
allowable 可获宽免;免税的 ;5 <-)  
allowable business loss 可扣除的营业亏损 YYRT.U'  
allowable expenses 可扣税的支出 6(sIYZ2yq  
allowance 免税额;津贴;备抵;准备金 Poa?Ej  
allowance for debts 债项的免税额 ,M3z!=oIGn  
allowance for depreciation by wear and tear 耗损折旧免税额 J -Qh/d%]  
allowance for funeral expenses 殡殓费的免税额 )'q%2%Ak  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 xfSG~csoz  
allowance for repairs and outgoings 修葺及支出方面的免税额 !k~z5z'=py  
allowance to debtor 给债务人的津贴 ?kt=z4h9(  
alteration of capital 资本更改 U '[?9/T  
alternate trustee 候补受托人 j.3o W  
amalgamation 合并 #  nfI%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v9}[$HWx  
ambit of charges 征税范围;收费范围 a%hGZCI  
amended valuation 经修订的估值 fo\\o4Qyh  
American Commodities Exchange 美国商品交易所 yZSvn[f  
American Express Bank Limited 美国运通银行 ~hURs;Sb  
American Stock Exchange 美国证券交易所 !v !N>f4S$  
amortization 摊销 N_C_O$j  
amount due from banks 存放银行同业的款项 >uHS[ _`nM  
amount due from banks abroad 存放海外银行同业的款项 { U <tc4^  
amount due from holding companies 控股公司欠款 Nm8w/Q5D`  
amount due from local banks 存放本港银行同业的款项 R9. HD?H@  
amount due to banks 银行同业的存款 ZHy><=2  
amount due to banks abroad 海外银行同业的存款  SNvb1&  
amount due to holding companies 控股公司存款 ;mO,3dV  
amount due to local banks 本港银行同业的存款 ~Sy-ga J  
amount due to outport banks 外埠银行同业的存款 ccO aCr  
amount for note issue 发行纸币的款额 <<3+g"enno  
amount of bond 担保契据的款额 7d D.G/'  
amount of consideration 代价款额 PW_` qP:  
amount of contribution 供款数额 _1JmjIH)M  
amount of indebtedness 负债款额 (Cj,\r  
amount of principal of the loan 贷款本金额 Um ;kd&#x  
amount of rates chargeable 应征差饷数额 ItK  
amount of share capital 股本额 ,0T)Oc|HL/  
amount of sums assured 承保款额 fkW(Dt,  
amount of variation 变动幅度 r`]7S_t5T  
amount of vote 拨款数额 R}J-nJlb  
amount payable 应付款额 b*9e1/]  
amount receivable 应收款额 umDtp\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7b.U!Ju  
analysis 分析 n0.8)=;2  
ancillary risk 附属风险 *5wv%-  
annual account 周年帐目;周年帐目报表;年度决算;年结 ci7~KewJ*  
annual accounting date 年结日期 6=>7M b$  
annual allowance 每年免税额;年积金;年度津贴;年津 {v+a!#{c7  
annual balance 年度余额 8Nvr93T,  
annual disposable income 每年可动用收入 P`sN&Y~m  
annual estimates 周年预算 ;4d.)-<No_  
annual fee 年费 N&B>#:  
annual general meeting 周年大会 < EXWWrm  
annual growth rate 年增率;每年增长率 z\[(g  
annual long-term supplement 长期个案每年补助金 3#9M2O\T  
annual pensionable emolument 可供计算退休金的年薪 ;a{rWz1Wm  
annual report 年报 '?R=P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 x_ySf!ih  
annual return 周年报表;周年申报表;每年报税表格 R+^zy"~  
Annual Return Rules 《周年报表规则》 -HTL5  
annual review of consumer prices 每年消费物价回顾 \|!gPc%s  
annual roll-forward basis 逐年延展方式 CTU9~~Xk  
annual salary 年薪 &5/JfNe3  
annual statement 年度报表;年度决算表 |B1Af  
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 g!5#,kJM  
annuitant 年金受益人 7X:hIl   
annuity 年金 Eb7}$Ji\  
annuity contract 年金合约 qqD0R*(C  
annuity on human life 人寿年金 QZYM9a>  
antecedent debt 先前的债项 #[(0tc/  
ante-dated cheque 倒填日期支票 WV~SL/k|   
anticipated expenditure 预期开支 F$C+R&V_  
anticipated net profit 预期纯利 PE7t_iSV  
anticipated revenue 预期收入 E$&;]a  
anti-inflation measure 反通货膨胀措施 "{6KZ!+0  
anti-inflationary stance 反通货膨胀立场 (T2<!&0 @  
apparent deficit 表面赤字 =KW|#]RB^  
apparent financial solvency 表面偿债能力 .n=xbx:=  
apparent partner 表面合伙人 OM xxI6h  
application for personal assessment 个人入息课税申请书 bF7`] 83  
application of fund 资金应用 s3y}Yg  
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 y (ldO;.  
appointed actuary 委任精算师 {!tOI  
appointed auditor 委任核数师;委任审计师 rOhA*_EG  
appointed trustee 委任的受托人 zPA>af~Ej  
appointer 委任人 `v<f}  
apportioned pro rata 按比例分摊 3_@G{O)e  
apportionment 分配;分摊 td`wNy\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 PKATw>zg<  
apportionment formula 分摊方程式 n_ OUWvs  
apportionment of estate duty 遗产税的分摊 o+R. u}|  
appraisal 估价;评估 @]yQJuXA&Z  
appreciable growth 可观增长 p\)h",RkA  
appreciable impact 显着影响 _qk9o  
appreciable increase 可观增长 ;?#i]Bh>S  
appreciation 增值;升值 ar=hx+  
appreciation against other currencies 相对其他货币升值 gFgcxe6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 00R%  
appreciation tax 增值税 q w"e0q%)  
appropriation 拨款;拨用;拨付 "%Lmgy:~  
appropriation account 拨款帐目 2GUhV*TN  
Appropriation Bill 拨款法案 ~'|&{-<  
appropriation-in-aid system 补助拨款办法 C=M?  
approved assets 核准资产 % {c2lyw  
approved basket stock 认可一篮子证券 [29$~.m$Y  
approved budget 核准预算 !fif8kf  
approved charitable donation 认可慈善捐款 ~V|KT}H  
approved charitable institution 认可慈善机构 c '/2F0y  
approved currency 核准货币;认可货币 x%ZiE5#  
approved estimates 核准预算 #0xm3rFy4  
approved estimates of expenditure 核准开支预算 ;Ce 2d+K  
approved overseas insurer 核准海外保险人 N n:m+ZDo^  
approved overseas trust company 核准海外信托公司 #`2GAM];7  
approved pooled investment fund 核准汇集投资基金 ?T~3B]R  
approved provident fund scheme 认可公积金计划 ]eORw $f  
approved provision 核准拨款 7?)m(CFy  
approved redeemable share 核准可赎回股份 D_]i/ F%  
approved regional stock 认可地区性证券 -_:JQ  
approved retirement scheme 认可退休金计划 Es_ SCWJ  
approved subordinated loan 核准附属贷款 /o~ @VF:  
arbitrage 套戥;套汇;套利 6eVe}V4W  
arbitrageur 套戥者;套汇者 -{.h\  
arbitrary amount 临时款项 CAcOWwDm  
arrangement 措施;安排;协定 R?i-"JhW  
arrears 欠款 <$Xn:B<H  
arrears of pay 欠付薪酬 G>9'5Lt   
arrears of revenue 逾期未收税款;逾期未收的帐项 Nj"_sA p  
articles of association 组织章程;组织细则;组织章程细则  W"#j7p`d  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]g>T9,)l  
ascertainment of profit 确定利润 T749@!v`z  
"Asia Clear" “亚洲结算系统”
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