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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 8dpVB#]pp,  
allotment notice 股份配售通知;配股通知 w8E,zH  
allotment of shares 股份分配 WlY%f}l n  
allowable 可获宽免;免税的 YP6 +o#==  
allowable business loss 可扣除的营业亏损 5t PmrWZ  
allowable expenses 可扣税的支出 6e*J Cf>  
allowance 免税额;津贴;备抵;准备金 C?|gf?1p  
allowance for debts 债项的免税额 n"pADTaB  
allowance for depreciation by wear and tear 耗损折旧免税额 >ko;CQR  
allowance for funeral expenses 殡殓费的免税额 q\~7z1   
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Yc %eTh  
allowance for repairs and outgoings 修葺及支出方面的免税额 WgIVhj  
allowance to debtor 给债务人的津贴 < ;g0?M\  
alteration of capital 资本更改 O-7 \qz  
alternate trustee 候补受托人 0e:aeLh  
amalgamation 合并 t^YDCcvoQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 464Z0C  
ambit of charges 征税范围;收费范围 c" l~=1Dr  
amended valuation 经修订的估值 &@RU}DnvM&  
American Commodities Exchange 美国商品交易所 {S}/LSN B  
American Express Bank Limited 美国运通银行 -uh /W=Q1R  
American Stock Exchange 美国证券交易所 $UH_)Q2#J^  
amortization 摊销 [ -%oO  
amount due from banks 存放银行同业的款项 t512]eqhb(  
amount due from banks abroad 存放海外银行同业的款项 w90y-^p%  
amount due from holding companies 控股公司欠款 6"wY;E  
amount due from local banks 存放本港银行同业的款项 )~J/,\  
amount due to banks 银行同业的存款 Wbc % G8  
amount due to banks abroad 海外银行同业的存款 7#RW4ZM  
amount due to holding companies 控股公司存款 <l\FHJhjq  
amount due to local banks 本港银行同业的存款 :ortyCB:H  
amount due to outport banks 外埠银行同业的存款 \UiuJ+  
amount for note issue 发行纸币的款额 OZ-F+#d  
amount of bond 担保契据的款额 9|go`^*.  
amount of consideration 代价款额 B}3s=+L@8  
amount of contribution 供款数额 ,7'l$-rl  
amount of indebtedness 负债款额 R&-bA3w$  
amount of principal of the loan 贷款本金额 2^juLXc|R  
amount of rates chargeable 应征差饷数额 8g$ 8]'M^T  
amount of share capital 股本额 =e4,)Wd9&  
amount of sums assured 承保款额 Wl*\kQ}U  
amount of variation 变动幅度 'r-a:8:t^  
amount of vote 拨款数额 IX3r$}4  
amount payable 应付款额 B (BWdrG  
amount receivable 应收款额 m1frN#3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0wc+<CUW  
analysis 分析 $k!t&G  
ancillary risk 附属风险 %xY'v$ %  
annual account 周年帐目;周年帐目报表;年度决算;年结 dCc*<S  
annual accounting date 年结日期 D3jP hPy.  
annual allowance 每年免税额;年积金;年度津贴;年津 "BTA"  
annual balance 年度余额 & MAIm56~  
annual disposable income 每年可动用收入 tV<A u  
annual estimates 周年预算 %7{6>6%  
annual fee 年费 2Aff3]-:Gd  
annual general meeting 周年大会 Z{e5 OJ  
annual growth rate 年增率;每年增长率 "=Ziy4V  
annual long-term supplement 长期个案每年补助金 d 29]R.  
annual pensionable emolument 可供计算退休金的年薪  v7g-M  
annual report 年报 3fGy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 O ~"^\]\  
annual return 周年报表;周年申报表;每年报税表格 Q.5a"(d@  
Annual Return Rules 《周年报表规则》 Hiq9Jn uv(  
annual review of consumer prices 每年消费物价回顾 [@/G?sAQm\  
annual roll-forward basis 逐年延展方式 JiRW|+`pe  
annual salary 年薪 (5atU |8r  
annual statement 年度报表;年度决算表 Yc9 M6=E^  
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 lte~26=e  
annuitant 年金受益人 $H5Xa[  
annuity 年金 zJ#q*2A(Z  
annuity contract 年金合约 8I@_ X~R  
annuity on human life 人寿年金 {6~W 2zX&  
antecedent debt 先前的债项 aZmSCi:&'  
ante-dated cheque 倒填日期支票 ov?>ALRg  
anticipated expenditure 预期开支 H aturg  
anticipated net profit 预期纯利 A o0F?2|  
anticipated revenue 预期收入 h88 3pe=  
anti-inflation measure 反通货膨胀措施 af> i  
anti-inflationary stance 反通货膨胀立场 ne;,TJ\  
apparent deficit 表面赤字 NjMo"1d  
apparent financial solvency 表面偿债能力 P$q IB[Xi  
apparent partner 表面合伙人 Q~`]0R159e  
application for personal assessment 个人入息课税申请书 @O4m-Oosi  
application of fund 资金应用 O-G4^V8  
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 >WDb89kC=  
appointed actuary 委任精算师 R|Ykez!D  
appointed auditor 委任核数师;委任审计师 y\ouIsI77  
appointed trustee 委任的受托人 5<&<61[A  
appointer 委任人 vZ|m3;X  
apportioned pro rata 按比例分摊 u dH7Q&"  
apportionment 分配;分摊 '?q|7[SU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @!K)(B;A0b  
apportionment formula 分摊方程式 u0N1+-6kr+  
apportionment of estate duty 遗产税的分摊 {Rbc  
appraisal 估价;评估 4F/Q0"  
appreciable growth 可观增长 Ff.gRx  
appreciable impact 显着影响 uI+h9j$vS  
appreciable increase 可观增长 ]2tX'=X  
appreciation 增值;升值 IUI >/87u  
appreciation against other currencies 相对其他货币升值  8sE@?,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MTa.Ubs  
appreciation tax 增值税 }`>u+iH#a  
appropriation 拨款;拨用;拨付 WtdWD_\%Y\  
appropriation account 拨款帐目 fNQ.FAK":  
Appropriation Bill 拨款法案 F!N;4J5u  
appropriation-in-aid system 补助拨款办法 :0V<  
approved assets 核准资产 +|\dVe.  
approved basket stock 认可一篮子证券 wS8qua  
approved budget 核准预算 qksN {t  
approved charitable donation 认可慈善捐款 ,p0R 4gi  
approved charitable institution 认可慈善机构 3_ObCsJ#,  
approved currency 核准货币;认可货币 hCc I >[H5  
approved estimates 核准预算 YQ2ie>C8  
approved estimates of expenditure 核准开支预算 spgY &OI;  
approved overseas insurer 核准海外保险人 w0VJt<e*  
approved overseas trust company 核准海外信托公司 ~^:/t<N  
approved pooled investment fund 核准汇集投资基金 nB"q  
approved provident fund scheme 认可公积金计划 {b} ?I4)  
approved provision 核准拨款 =|=9\3po  
approved redeemable share 核准可赎回股份 YP+0 uZ[g  
approved regional stock 认可地区性证券 |Q.t]TR'P  
approved retirement scheme 认可退休金计划 ^D"}OQoh  
approved subordinated loan 核准附属贷款 uB0/H=<H  
arbitrage 套戥;套汇;套利 Cd]d[{NJ;  
arbitrageur 套戥者;套汇者 +#n5w8T)M  
arbitrary amount 临时款项 ^[lg1uMW  
arrangement 措施;安排;协定 OP%h`  
arrears 欠款 ,.G6c=pZ  
arrears of pay 欠付薪酬 \2pJ ]  
arrears of revenue 逾期未收税款;逾期未收的帐项 Yw4c`MyL  
articles of association 组织章程;组织细则;组织章程细则 lB.P   
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]g!k'@  
ascertainment of profit 确定利润 qFt%{~a S  
"Asia Clear" “亚洲结算系统”
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