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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 U=vh_NHj  
allotment notice 股份配售通知;配股通知  Qk)E:  
allotment of shares 股份分配 {kdS t1  
allowable 可获宽免;免税的 u|Tg*B  
allowable business loss 可扣除的营业亏损 ;) (F4  
allowable expenses 可扣税的支出 `iQ9 9  
allowance 免税额;津贴;备抵;准备金 <fm<UO,%  
allowance for debts 债项的免税额 sVNM#,  
allowance for depreciation by wear and tear 耗损折旧免税额 C?h}n4\B^?  
allowance for funeral expenses 殡殓费的免税额 Er!s\(h  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 `%<^$Ng;  
allowance for repairs and outgoings 修葺及支出方面的免税额 tYzpL   
allowance to debtor 给债务人的津贴 _q1b3)`D  
alteration of capital 资本更改 Ty5}5)CRZ  
alternate trustee 候补受托人 8w\ZY>d   
amalgamation 合并 |qq7vx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lWRRB&8  
ambit of charges 征税范围;收费范围 $OP w$  
amended valuation 经修订的估值 )Zbrg~-@  
American Commodities Exchange 美国商品交易所 RK\$>KFE  
American Express Bank Limited 美国运通银行 nf,u'}psdJ  
American Stock Exchange 美国证券交易所 ?Mj@;O9>'  
amortization 摊销 6)#=@i` \  
amount due from banks 存放银行同业的款项 k%TjRf{p  
amount due from banks abroad 存放海外银行同业的款项 'g#EBy  
amount due from holding companies 控股公司欠款 1c19$KHu  
amount due from local banks 存放本港银行同业的款项 0)HZ5^J  
amount due to banks 银行同业的存款 ELgq#z  
amount due to banks abroad 海外银行同业的存款 RKtU@MX49  
amount due to holding companies 控股公司存款 vNIQ1x5Za  
amount due to local banks 本港银行同业的存款 uk<JV*R=  
amount due to outport banks 外埠银行同业的存款 )W 0z  
amount for note issue 发行纸币的款额 gu|cQ2xV  
amount of bond 担保契据的款额 cP,bob ]  
amount of consideration 代价款额 o"M h wh  
amount of contribution 供款数额 C/{%f,rU  
amount of indebtedness 负债款额 < /\y<]b  
amount of principal of the loan 贷款本金额 rI;84=v2&9  
amount of rates chargeable 应征差饷数额 Bf+7;4-  
amount of share capital 股本额 4lsg%b6_%,  
amount of sums assured 承保款额 !W48sZr1&  
amount of variation 变动幅度 fb;y*-?#  
amount of vote 拨款数额 i8+[-mh  
amount payable 应付款额 P;DGs]PF  
amount receivable 应收款额 96]!*}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >u/ T`$  
analysis 分析 =1e>$E#  
ancillary risk 附属风险 >[&Zs3>  
annual account 周年帐目;周年帐目报表;年度决算;年结 >j}.~$6dj_  
annual accounting date 年结日期 72akOx   
annual allowance 每年免税额;年积金;年度津贴;年津 %DIZgPd\  
annual balance 年度余额 [W,}&  
annual disposable income 每年可动用收入 3 6-Sw  
annual estimates 周年预算 Fo$'*(i  
annual fee 年费 aPH6R<G  
annual general meeting 周年大会 U_l#lGA(H  
annual growth rate 年增率;每年增长率 -V 'h>K  
annual long-term supplement 长期个案每年补助金 :}{,u6\  
annual pensionable emolument 可供计算退休金的年薪 /j(3 ~%]o4  
annual report 年报 n04lTME  
Annual Report on the Consumer Price Index 《消费物价指数年报》  /gUD!@  
annual return 周年报表;周年申报表;每年报税表格 (sN;B)  
Annual Return Rules 《周年报表规则》 P(Wr[lH\y  
annual review of consumer prices 每年消费物价回顾 %5rC`9^  
annual roll-forward basis 逐年延展方式 R8n/QCeY{  
annual salary 年薪 hY[Vs5v  
annual statement 年度报表;年度决算表 HCOE'24I  
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 H;k-@J  
annuitant 年金受益人 Lq cHsUFj  
annuity 年金 S*9qpes-m|  
annuity contract 年金合约 S :%SarhBD  
annuity on human life 人寿年金 A{,ZfX;SPO  
antecedent debt 先前的债项 u~\I  
ante-dated cheque 倒填日期支票 hJkF-yW  
anticipated expenditure 预期开支 $#LR4 [Fq  
anticipated net profit 预期纯利 |a{~Imz{  
anticipated revenue 预期收入 ]aqg{XdGt  
anti-inflation measure 反通货膨胀措施 DVLF8]5  
anti-inflationary stance 反通货膨胀立场 ;rjd?r  
apparent deficit 表面赤字 dWDM{t\}\  
apparent financial solvency 表面偿债能力 Y>i5ubR~  
apparent partner 表面合伙人 Im<(  
application for personal assessment 个人入息课税申请书 ZGZ+BOFL  
application of fund 资金应用 ,[{Z_co  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ,,o5hD0V9  
appointed actuary 委任精算师 dSq3V#Q  
appointed auditor 委任核数师;委任审计师 Qk h}=3u  
appointed trustee 委任的受托人 wr{ [4$O  
appointer 委任人 +#=l{_Z,ZJ  
apportioned pro rata 按比例分摊 Yj/[I\I"m  
apportionment 分配;分摊 *p=a-s5-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -ttH{SslM  
apportionment formula 分摊方程式 2uy<wJE >  
apportionment of estate duty 遗产税的分摊 T]0H&Oov  
appraisal 估价;评估 T2p;#)dP  
appreciable growth 可观增长 LktH*ePO  
appreciable impact 显着影响 V3t;V-Lkt  
appreciable increase 可观增长 KE*8Y4#9  
appreciation 增值;升值 7f,!xh$  
appreciation against other currencies 相对其他货币升值 .M zAkZ=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1$1[6 \3v  
appreciation tax 增值税 D g~L"  
appropriation 拨款;拨用;拨付 h.WvPZ2U  
appropriation account 拨款帐目 /hksESiU  
Appropriation Bill 拨款法案 ?@LqrKj 11  
appropriation-in-aid system 补助拨款办法 J_ y+.p- 5  
approved assets 核准资产 7v{s?h->$  
approved basket stock 认可一篮子证券 TeXt'G=M  
approved budget 核准预算 ?D8 +wj  
approved charitable donation 认可慈善捐款 I {&8iUN  
approved charitable institution 认可慈善机构 uFl19  
approved currency 核准货币;认可货币 >Ndck2@  
approved estimates 核准预算 .QVZ!  
approved estimates of expenditure 核准开支预算 ~]LkQQ'  
approved overseas insurer 核准海外保险人 &8R !`uh1  
approved overseas trust company 核准海外信托公司 <yw(7  
approved pooled investment fund 核准汇集投资基金 UD}#c:I  
approved provident fund scheme 认可公积金计划 NPY\ >pf  
approved provision 核准拨款 =/zb$d cz  
approved redeemable share 核准可赎回股份 H\!p%Y  
approved regional stock 认可地区性证券 M*n@djL$\~  
approved retirement scheme 认可退休金计划 lU &[){  
approved subordinated loan 核准附属贷款 h qT6]*  
arbitrage 套戥;套汇;套利 G,fh/E+  
arbitrageur 套戥者;套汇者 G>f2E49BXt  
arbitrary amount 临时款项  roNRbA]  
arrangement 措施;安排;协定 rD":Gac  
arrears 欠款 kD.KZV  
arrears of pay 欠付薪酬 R m^$Dn  
arrears of revenue 逾期未收税款;逾期未收的帐项 qOM"?av  
articles of association 组织章程;组织细则;组织章程细则 Z36C7 kw  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 o{r<=X ysM  
ascertainment of profit 确定利润 T\3a T  
"Asia Clear" “亚洲结算系统”
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