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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 oND@:>QBF  
allotment notice 股份配售通知;配股通知 g0R~&AN!g  
allotment of shares 股份分配 HY)-/  
allowable 可获宽免;免税的 Gx`Lks  
allowable business loss 可扣除的营业亏损 ~t9tnLc$  
allowable expenses 可扣税的支出 J'$>Gk]  
allowance 免税额;津贴;备抵;准备金 c\a_VRN>r  
allowance for debts 债项的免税额 8YC_3Yi%  
allowance for depreciation by wear and tear 耗损折旧免税额 >B]'fUt 5a  
allowance for funeral expenses 殡殓费的免税额 iQDx{m3]  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 jC bV,0)^  
allowance for repairs and outgoings 修葺及支出方面的免税额 Po%LE]v,  
allowance to debtor 给债务人的津贴 %_!bRo  
alteration of capital 资本更改 ck?YI]q|  
alternate trustee 候补受托人 -py@DzK  
amalgamation 合并 sMu] /'7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /|* Y2ETOr  
ambit of charges 征税范围;收费范围 T5a*z}L5  
amended valuation 经修订的估值 o2<#s)GpY  
American Commodities Exchange 美国商品交易所 jv&*uYm  
American Express Bank Limited 美国运通银行 M#(+c_(r  
American Stock Exchange 美国证券交易所 J8mdoVt  
amortization 摊销 "g$IP9?U  
amount due from banks 存放银行同业的款项 +$g}4  
amount due from banks abroad 存放海外银行同业的款项 n{6G"t:^l  
amount due from holding companies 控股公司欠款 5[c^TJ3  
amount due from local banks 存放本港银行同业的款项 t+9][Adf  
amount due to banks 银行同业的存款 '7XIhN9  
amount due to banks abroad 海外银行同业的存款 dqN5]Sb2B  
amount due to holding companies 控股公司存款 %Dwk  
amount due to local banks 本港银行同业的存款 Y "/]|'p  
amount due to outport banks 外埠银行同业的存款 H1} RWaJ  
amount for note issue 发行纸币的款额 Y1]n^  
amount of bond 担保契据的款额 /`mks1:pK  
amount of consideration 代价款额 s&RVJX>Rt  
amount of contribution 供款数额 ?Y@N`S  
amount of indebtedness 负债款额 ."9];)2rx  
amount of principal of the loan 贷款本金额 N;\'N ne  
amount of rates chargeable 应征差饷数额 U&?v:&c#&n  
amount of share capital 股本额 D8$G`~hD  
amount of sums assured 承保款额 yU9DSY\m{  
amount of variation 变动幅度 G K7![p  
amount of vote 拨款数额 )ubiB^g'm  
amount payable 应付款额 p6;OL@ \~  
amount receivable 应收款额 1fpQLaT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V,cBk  
analysis 分析 >r !|sC  
ancillary risk 附属风险 0tXS3+@n =  
annual account 周年帐目;周年帐目报表;年度决算;年结 m6w].-D8  
annual accounting date 年结日期 H!$o$}A  
annual allowance 每年免税额;年积金;年度津贴;年津 }hhGu\  
annual balance 年度余额 zzX_q(:S  
annual disposable income 每年可动用收入 !qWH`[:  
annual estimates 周年预算 NxsBX :XDn  
annual fee 年费 " thdPZ  
annual general meeting 周年大会 JU)dr4S?  
annual growth rate 年增率;每年增长率 >Z'NXha  
annual long-term supplement 长期个案每年补助金 (jAg_$6  
annual pensionable emolument 可供计算退休金的年薪 ee^{hQi  
annual report 年报 $42{HFGq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tP$<UKtU  
annual return 周年报表;周年申报表;每年报税表格 >&}%+r\  
Annual Return Rules 《周年报表规则》 TA4!$7b$  
annual review of consumer prices 每年消费物价回顾 /w}u3|L$  
annual roll-forward basis 逐年延展方式 e]zBf;9 J  
annual salary 年薪 $7^o#2 B  
annual statement 年度报表;年度决算表 .oe X"6K  
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 ]SLP}Jwy  
annuitant 年金受益人 iMDM1}b  
annuity 年金 'Wm x)0)  
annuity contract 年金合约 2QyV%wz  
annuity on human life 人寿年金 ` 2V19 s]  
antecedent debt 先前的债项 *^VRGfpb  
ante-dated cheque 倒填日期支票 \D*KGd]M0  
anticipated expenditure 预期开支 heV=)8  
anticipated net profit 预期纯利 ddJe=PUb  
anticipated revenue 预期收入 kY-N>E:  
anti-inflation measure 反通货膨胀措施 SC)g^E#  
anti-inflationary stance 反通货膨胀立场 ? iWi  
apparent deficit 表面赤字 wNpTM8rfU#  
apparent financial solvency 表面偿债能力 klT@cO-9  
apparent partner 表面合伙人 x"~8*V'0  
application for personal assessment 个人入息课税申请书 3cK I  
application of fund 资金应用 rrik,qyv6  
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 f Sa"%8%  
appointed actuary 委任精算师 l)1r+@) \  
appointed auditor 委任核数师;委任审计师 gc-@"wI?  
appointed trustee 委任的受托人 vunHNHltW0  
appointer 委任人 !Fd~~v  
apportioned pro rata 按比例分摊 8c9*\S  
apportionment 分配;分摊 T[UN@^DP(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H4&lb}  
apportionment formula 分摊方程式 0=2@  
apportionment of estate duty 遗产税的分摊 R6;=n"Ueb  
appraisal 估价;评估 gd`!tRcNY  
appreciable growth 可观增长 KBx6NU?;PO  
appreciable impact 显着影响 +0nJ  
appreciable increase 可观增长 Y 5- F@(  
appreciation 增值;升值 vqDu(6!2  
appreciation against other currencies 相对其他货币升值 MOQ*]fV:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &8Cu#^3   
appreciation tax 增值税 jCOIuw  
appropriation 拨款;拨用;拨付 FKDk+ojw  
appropriation account 拨款帐目 Vc\MV0lr  
Appropriation Bill 拨款法案 chM%]|gey  
appropriation-in-aid system 补助拨款办法 1\ o59Y  
approved assets 核准资产 -#u=\8  
approved basket stock 认可一篮子证券 r1 !@hT  
approved budget 核准预算 .WA-&b_  
approved charitable donation 认可慈善捐款 K*K,}W&}  
approved charitable institution 认可慈善机构 V5V bJBpf  
approved currency 核准货币;认可货币 S9 ]'?|  
approved estimates 核准预算 Lo{ E:5q  
approved estimates of expenditure 核准开支预算 +hg3I8q:  
approved overseas insurer 核准海外保险人 fI?>+I5  
approved overseas trust company 核准海外信托公司 CkOz  
approved pooled investment fund 核准汇集投资基金 M?Y;a5{  
approved provident fund scheme 认可公积金计划 #Z?A2r!1  
approved provision 核准拨款 {FeDvhv  
approved redeemable share 核准可赎回股份 A5c%SCq;  
approved regional stock 认可地区性证券 s~ a"4~f  
approved retirement scheme 认可退休金计划 _.tVSV p  
approved subordinated loan 核准附属贷款 naG=Pq<  
arbitrage 套戥;套汇;套利 UZ\u;/}  
arbitrageur 套戥者;套汇者 f phv  
arbitrary amount 临时款项 } gyj0  
arrangement 措施;安排;协定 9-&Ttbb4)0  
arrears 欠款 y- '$(x  
arrears of pay 欠付薪酬 !;q&NHco  
arrears of revenue 逾期未收税款;逾期未收的帐项 h \fjBDU^  
articles of association 组织章程;组织细则;组织章程细则 +~m46eI  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ?~BC#B\>o  
ascertainment of profit 确定利润 DR5\45v  
"Asia Clear" “亚洲结算系统”
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