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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 `>1"v9eF  
allotment notice 股份配售通知;配股通知 0`KB|=>  
allotment of shares 股份分配 5pBQ~m3  
allowable 可获宽免;免税的 rpgr5>  
allowable business loss 可扣除的营业亏损 0.}Um  
allowable expenses 可扣税的支出 <bwsK,C  
allowance 免税额;津贴;备抵;准备金 8QeM6;^/5  
allowance for debts 债项的免税额 ?Jlz{msI  
allowance for depreciation by wear and tear 耗损折旧免税额 'JBf*p".  
allowance for funeral expenses 殡殓费的免税额 UC,43 z  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Y2 &N#~l*  
allowance for repairs and outgoings 修葺及支出方面的免税额 -$(,&qyk  
allowance to debtor 给债务人的津贴 1@nGD<,.  
alteration of capital 资本更改 qzVmsxBNP  
alternate trustee 候补受托人 y@;4F n/  
amalgamation 合并 fb5]eec  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fq){?hk~O  
ambit of charges 征税范围;收费范围 M-!eL<  
amended valuation 经修订的估值 BX|+"AeF  
American Commodities Exchange 美国商品交易所 E6SGK,f0D  
American Express Bank Limited 美国运通银行 OQ$77]XtvL  
American Stock Exchange 美国证券交易所 ! af35WF  
amortization 摊销 !*:Zcg?7n  
amount due from banks 存放银行同业的款项 w#Y<~W&  
amount due from banks abroad 存放海外银行同业的款项 }2.^n{Y  
amount due from holding companies 控股公司欠款 OC zWP,  
amount due from local banks 存放本港银行同业的款项 um@RaU  
amount due to banks 银行同业的存款 ExDH@Lb  
amount due to banks abroad 海外银行同业的存款 G 1{F_  
amount due to holding companies 控股公司存款  0gBD  
amount due to local banks 本港银行同业的存款 "h/{YjUS  
amount due to outport banks 外埠银行同业的存款 -{>Nrx|  
amount for note issue 发行纸币的款额 H1uNlPT  
amount of bond 担保契据的款额 " }@QL`  
amount of consideration 代价款额 4-`C !q  
amount of contribution 供款数额 (9h{7<wD`  
amount of indebtedness 负债款额 C#X0Cn0ln  
amount of principal of the loan 贷款本金额 G?)vqmJ%  
amount of rates chargeable 应征差饷数额 =KwG;25hX  
amount of share capital 股本额 "t+VF 4r  
amount of sums assured 承保款额 o y! W$ ?6  
amount of variation 变动幅度 jNN$/ZWm  
amount of vote 拨款数额 x.r~e)x=  
amount payable 应付款额 J{=by]-rD,  
amount receivable 应收款额 >JFAE5tj&2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D"F5-s7  
analysis 分析 }-m/ 'Q  
ancillary risk 附属风险 >2 gemTy  
annual account 周年帐目;周年帐目报表;年度决算;年结 $4`RJ{ZJw]  
annual accounting date 年结日期 EA 4a Z6%  
annual allowance 每年免税额;年积金;年度津贴;年津 CTt3W>'=+  
annual balance 年度余额 9hI4',(rE  
annual disposable income 每年可动用收入 g2 uc+p  
annual estimates 周年预算 `LL#Aia  
annual fee 年费 KIdlndGs  
annual general meeting 周年大会 8 =Di+r  
annual growth rate 年增率;每年增长率 od |w)?16  
annual long-term supplement 长期个案每年补助金 !`vm7FN"u  
annual pensionable emolument 可供计算退休金的年薪 7ZHM;_ -  
annual report 年报 + )?1F  
Annual Report on the Consumer Price Index 《消费物价指数年报》  OvU]|4h  
annual return 周年报表;周年申报表;每年报税表格 g% :Q86u  
Annual Return Rules 《周年报表规则》 HoGrvt<:.P  
annual review of consumer prices 每年消费物价回顾 w,]cFT  
annual roll-forward basis 逐年延展方式 ]yN]^% PYH  
annual salary 年薪 i% k`/X;  
annual statement 年度报表;年度决算表 /reSU 2  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 mFOuE 5  
annuitant 年金受益人 \$s<G|<P  
annuity 年金 %;9f$:U  
annuity contract 年金合约 8ON$M=Ze$  
annuity on human life 人寿年金 )cB00*/  
antecedent debt 先前的债项 HE+y1f]  
ante-dated cheque 倒填日期支票 #KZ- "$  
anticipated expenditure 预期开支 aYe,5dK>  
anticipated net profit 预期纯利 {mF: m5e  
anticipated revenue 预期收入 $lci{D32,  
anti-inflation measure 反通货膨胀措施 ?<,9X06dP  
anti-inflationary stance 反通货膨胀立场 0 8vA;6zt  
apparent deficit 表面赤字 fR!'i):u  
apparent financial solvency 表面偿债能力 Os9xZ  
apparent partner 表面合伙人 ="3Hc=1?R  
application for personal assessment 个人入息课税申请书 3*64)Ol7t]  
application of fund 资金应用 '=@O]7o~  
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 ]*U\ gm%  
appointed actuary 委任精算师 It!% /Y5  
appointed auditor 委任核数师;委任审计师 2t\a/QE)E  
appointed trustee 委任的受托人 =ji p* E^  
appointer 委任人 pox\Gu~.0  
apportioned pro rata 按比例分摊 ?stx3s Z  
apportionment 分配;分摊 ^V v7u@y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qX`?4"4  
apportionment formula 分摊方程式 !Pt|Hk dr  
apportionment of estate duty 遗产税的分摊 #\iQ`Q<B  
appraisal 估价;评估 rE[*i q,#  
appreciable growth 可观增长 ^~|P[}  
appreciable impact 显着影响 k}l5v)m  
appreciable increase 可观增长 $I~=t{;"XV  
appreciation 增值;升值 X1!m ]s(I  
appreciation against other currencies 相对其他货币升值 ow]S 3[07  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ):jK sP ,  
appreciation tax 增值税 ;%odN d  
appropriation 拨款;拨用;拨付 m C_v!nL.  
appropriation account 拨款帐目 MOP %vS   
Appropriation Bill 拨款法案 +w:[By"  
appropriation-in-aid system 补助拨款办法 wx BQ#OE  
approved assets 核准资产 lQ!ukl)  
approved basket stock 认可一篮子证券 {;);E  
approved budget 核准预算 &6FRw0GX  
approved charitable donation 认可慈善捐款 3>yb$ZU"-  
approved charitable institution 认可慈善机构 bSU9s g\  
approved currency 核准货币;认可货币 %JBp~"  
approved estimates 核准预算 {%^q8l4j  
approved estimates of expenditure 核准开支预算 J %jf uj  
approved overseas insurer 核准海外保险人 YN9ug3O+  
approved overseas trust company 核准海外信托公司 %#2[3N{  
approved pooled investment fund 核准汇集投资基金 S%-L!V ,  
approved provident fund scheme 认可公积金计划 =G;whd}]  
approved provision 核准拨款 8},!t\j#]  
approved redeemable share 核准可赎回股份 W@AZ<(RI:  
approved regional stock 认可地区性证券  :D} xT]  
approved retirement scheme 认可退休金计划 ='T<jV`evu  
approved subordinated loan 核准附属贷款 i*..]!7e  
arbitrage 套戥;套汇;套利 U:c!9uhp  
arbitrageur 套戥者;套汇者 BQ,]]}e43z  
arbitrary amount 临时款项 [G+M94[A  
arrangement 措施;安排;协定 }:5r#Cd  
arrears 欠款 7=u\D  
arrears of pay 欠付薪酬 "]JE]n}Ulg  
arrears of revenue 逾期未收税款;逾期未收的帐项 +*a:\b" fx  
articles of association 组织章程;组织细则;组织章程细则 [{ K$sd  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 -OZXl  
ascertainment of profit 确定利润 !FZb3U@  
"Asia Clear" “亚洲结算系统”
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