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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 l}(HE+?  
allotment notice 股份配售通知;配股通知 V73/q  
allotment of shares 股份分配 2<8l&2}7]  
allowable 可获宽免;免税的 ^vSSG5  :  
allowable business loss 可扣除的营业亏损 YGQ/zB^Pj  
allowable expenses 可扣税的支出 IOxtuR  
allowance 免税额;津贴;备抵;准备金 R%}<z*~NE@  
allowance for debts 债项的免税额 0w TOdCvmb  
allowance for depreciation by wear and tear 耗损折旧免税额 R%2.N!8v  
allowance for funeral expenses 殡殓费的免税额 f0^s<:*  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 [ t8]'RI%  
allowance for repairs and outgoings 修葺及支出方面的免税额 ( 6zu*H)  
allowance to debtor 给债务人的津贴 b5%<},ySq  
alteration of capital 资本更改 G,<d;:  
alternate trustee 候补受托人 R87@.  
amalgamation 合并 #d[Nm+~ko  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =#Jx~d[C  
ambit of charges 征税范围;收费范围 [8Z#HjhQ  
amended valuation 经修订的估值 SFwY%2np)!  
American Commodities Exchange 美国商品交易所 9:xs)t- _  
American Express Bank Limited 美国运通银行 lq3 D!+ m  
American Stock Exchange 美国证券交易所 ~-H3]  
amortization 摊销 uR2|> m  
amount due from banks 存放银行同业的款项 FaWc:GsfB  
amount due from banks abroad 存放海外银行同业的款项 6)i>qz).  
amount due from holding companies 控股公司欠款 o>+mw|{  
amount due from local banks 存放本港银行同业的款项 RRQv<x  
amount due to banks 银行同业的存款 zNo"P[J8  
amount due to banks abroad 海外银行同业的存款 *a8<cf  
amount due to holding companies 控股公司存款 RiQg]3oY  
amount due to local banks 本港银行同业的存款 nW\W<[O9  
amount due to outport banks 外埠银行同业的存款 bxO/FrwTj{  
amount for note issue 发行纸币的款额 $g VbeQ  
amount of bond 担保契据的款额 dSTyx#o  
amount of consideration 代价款额 6 ~{'\Z  
amount of contribution 供款数额 `h :!^"G  
amount of indebtedness 负债款额 )J+OyR=  
amount of principal of the loan 贷款本金额 2(\PsN w!  
amount of rates chargeable 应征差饷数额 oy[ px9Wx  
amount of share capital 股本额 :nl,A c  
amount of sums assured 承保款额 GZx*A S]+  
amount of variation 变动幅度 Vz-q7*o $S  
amount of vote 拨款数额 92D~trn  
amount payable 应付款额 sL\ {.ad5  
amount receivable 应收款额 |-*50j l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vy={ziJ  
analysis 分析 Jwj=a1I 53  
ancillary risk 附属风险 < 0~1   
annual account 周年帐目;周年帐目报表;年度决算;年结 ;[P>  
annual accounting date 年结日期 y.8nzlkE{  
annual allowance 每年免税额;年积金;年度津贴;年津 aYc<C$:NC"  
annual balance 年度余额 U6H3T0#  
annual disposable income 每年可动用收入 bJ6C7-w:wa  
annual estimates 周年预算 R@Gll60  
annual fee 年费 "dOQ)<;  
annual general meeting 周年大会 Ie _{P&J  
annual growth rate 年增率;每年增长率 p0CPeH  
annual long-term supplement 长期个案每年补助金 #E\6:UnT  
annual pensionable emolument 可供计算退休金的年薪 w<]-~` K  
annual report 年报 #^aa&*<D_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @6R6.i5d  
annual return 周年报表;周年申报表;每年报税表格 Y1ca=ewFx  
Annual Return Rules 《周年报表规则》 fY78  
annual review of consumer prices 每年消费物价回顾 : #n>Q1}x  
annual roll-forward basis 逐年延展方式 0SIUp/.  
annual salary 年薪 %yfl-c(u  
annual statement 年度报表;年度决算表 {(Mmv[y  
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 v,~f G>Y}  
annuitant 年金受益人 \3K7)o^  
annuity 年金 `]4(Z"R  
annuity contract 年金合约 !5[SNr3^  
annuity on human life 人寿年金 >X iT[Ru  
antecedent debt 先前的债项 't*]6^  
ante-dated cheque 倒填日期支票 jRDvVV/-wr  
anticipated expenditure 预期开支 Bzt:9hr6BO  
anticipated net profit 预期纯利 MwQt/Qv=  
anticipated revenue 预期收入 '?_~{\9<  
anti-inflation measure 反通货膨胀措施 ; 5[W*,7s  
anti-inflationary stance 反通货膨胀立场 Q 9f5}  
apparent deficit 表面赤字 uz$p'Q  
apparent financial solvency 表面偿债能力 >/}p{Tj  
apparent partner 表面合伙人 w0H#M)c  
application for personal assessment 个人入息课税申请书 ;GOu'34j  
application of fund 资金应用 @;hdZLG]`&  
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 l1L8a I,8  
appointed actuary 委任精算师 fsnZHL}=n  
appointed auditor 委任核数师;委任审计师 y[AB,Dd  
appointed trustee 委任的受托人 t7V7TL!5'  
appointer 委任人 B#5[PX  
apportioned pro rata 按比例分摊 v*As:;D_  
apportionment 分配;分摊 ug;\`.nT^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bBo>Y7%  
apportionment formula 分摊方程式 xA-?pLt "G  
apportionment of estate duty 遗产税的分摊 4qsxlN>4O  
appraisal 估价;评估 9OY ao  
appreciable growth 可观增长 b<"jmB{  
appreciable impact 显着影响 ]Z85%q^`  
appreciable increase 可观增长 ,j w`9a  
appreciation 增值;升值 9pS:#hg  
appreciation against other currencies 相对其他货币升值 yn<J>e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I=P<RG7j)  
appreciation tax 增值税 `2x.-  
appropriation 拨款;拨用;拨付 :mf&,?  
appropriation account 拨款帐目 q.@% H}  
Appropriation Bill 拨款法案 UH\{:@GjNO  
appropriation-in-aid system 补助拨款办法 asmu<  
approved assets 核准资产 4UzXTsjM7  
approved basket stock 认可一篮子证券 \\Q){\S  
approved budget 核准预算 cF9oo%3  
approved charitable donation 认可慈善捐款 e0Gs|c+6  
approved charitable institution 认可慈善机构 !su773vo  
approved currency 核准货币;认可货币 ^\J-LU|"B  
approved estimates 核准预算 n^5Q f\o  
approved estimates of expenditure 核准开支预算 V+l7W  
approved overseas insurer 核准海外保险人 OTJMS_IT  
approved overseas trust company 核准海外信托公司  P7/Xh3  
approved pooled investment fund 核准汇集投资基金 EQ :>]O  
approved provident fund scheme 认可公积金计划 S0r+Y0J]<  
approved provision 核准拨款 m^TN6/])  
approved redeemable share 核准可赎回股份 oEFo7X`t  
approved regional stock 认可地区性证券 2*Pk1 vrI  
approved retirement scheme 认可退休金计划 v? Cakwu  
approved subordinated loan 核准附属贷款 %Lh+W<;  
arbitrage 套戥;套汇;套利 aU[!*n 4Ux  
arbitrageur 套戥者;套汇者 '}bmDb*  
arbitrary amount 临时款项 [*0M$4   
arrangement 措施;安排;协定 IJDbm}:/e  
arrears 欠款 Acd@BL*  
arrears of pay 欠付薪酬 hH%fWB2(  
arrears of revenue 逾期未收税款;逾期未收的帐项 5tLb o  
articles of association 组织章程;组织细则;组织章程细则 ,\#s_N 7  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 W@'*G*f  
ascertainment of profit 确定利润 8.I 3%u  
"Asia Clear" “亚洲结算系统”
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