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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 :4d7%q  
allotment notice 股份配售通知;配股通知 #U6qM(J  
allotment of shares 股份分配 [5-5tipvWp  
allowable 可获宽免;免税的 +J9lD`z  
allowable business loss 可扣除的营业亏损 M IJ~j><L  
allowable expenses 可扣税的支出 ~Otf "<  
allowance 免税额;津贴;备抵;准备金 p,/^x~m3a  
allowance for debts 债项的免税额 L&%iY7sC`  
allowance for depreciation by wear and tear 耗损折旧免税额 biD7(AK  
allowance for funeral expenses 殡殓费的免税额 B*7o\~5  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ! NtY4O/  
allowance for repairs and outgoings 修葺及支出方面的免税额 8!fw Xm  
allowance to debtor 给债务人的津贴 &rubA  
alteration of capital 资本更改 =\.|'  
alternate trustee 候补受托人 "AVc^>  
amalgamation 合并 ' r/1+.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D  Sp@  
ambit of charges 征税范围;收费范围 ~r3g~MCHS  
amended valuation 经修订的估值 J^cDa|j  
American Commodities Exchange 美国商品交易所 T rW3@@}j  
American Express Bank Limited 美国运通银行 oxZ(qfjS  
American Stock Exchange 美国证券交易所 3IIlAzne;  
amortization 摊销 2_C .-;!  
amount due from banks 存放银行同业的款项 t~Ax#H  
amount due from banks abroad 存放海外银行同业的款项 dmne+ufB  
amount due from holding companies 控股公司欠款 &[uG fm+@  
amount due from local banks 存放本港银行同业的款项 5ZLH=8L  
amount due to banks 银行同业的存款 (ydeZx  
amount due to banks abroad 海外银行同业的存款 "fdG5|NJe  
amount due to holding companies 控股公司存款 6gXc-}dp  
amount due to local banks 本港银行同业的存款 )C[8#Q-:  
amount due to outport banks 外埠银行同业的存款 [ sBD|P;M  
amount for note issue 发行纸币的款额 -|5&3HVz  
amount of bond 担保契据的款额 K""04Ew*pV  
amount of consideration 代价款额 P%c<0y"O:>  
amount of contribution 供款数额 sXTO`W/  
amount of indebtedness 负债款额 *zcH3a,9"x  
amount of principal of the loan 贷款本金额 d {4br  
amount of rates chargeable 应征差饷数额 LCt m@oN  
amount of share capital 股本额 _wMz+<7bY  
amount of sums assured 承保款额 QXCI+Fcg  
amount of variation 变动幅度 N*#SY$!y  
amount of vote 拨款数额 'JydaF~>  
amount payable 应付款额 ;F U d.vg{  
amount receivable 应收款额 |8"HTBb\CW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {sLh=iK  
analysis 分析 J{Jxb1:c  
ancillary risk 附属风险 5o?bF3  
annual account 周年帐目;周年帐目报表;年度决算;年结 qluyJpt  
annual accounting date 年结日期 P;GUGG*W  
annual allowance 每年免税额;年积金;年度津贴;年津 tF 4"28"h  
annual balance 年度余额 3HD=)k  
annual disposable income 每年可动用收入 (+@H !>r$$  
annual estimates 周年预算 eL.S="  
annual fee 年费 x AI<<[-  
annual general meeting 周年大会 *-7O| ''  
annual growth rate 年增率;每年增长率 F9hCT)  
annual long-term supplement 长期个案每年补助金 d;z`xy(C  
annual pensionable emolument 可供计算退休金的年薪 :Vg,[\I{  
annual report 年报 _<8n]0lX3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 UX6-{ RP  
annual return 周年报表;周年申报表;每年报税表格 {pqm&PB04  
Annual Return Rules 《周年报表规则》 .._wTOSq  
annual review of consumer prices 每年消费物价回顾 QL3%L8  
annual roll-forward basis 逐年延展方式 +Fk.B@KT,  
annual salary 年薪 0R.@\?bhL  
annual statement 年度报表;年度决算表 M:A7=rO~  
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 I<$lpU_H  
annuitant 年金受益人 7Y-GbG.'  
annuity 年金 Ky+TgR  
annuity contract 年金合约 +XsY*$O  
annuity on human life 人寿年金 ^;'3(m=  
antecedent debt 先前的债项  j%lW+ [%  
ante-dated cheque 倒填日期支票 iVD9MHT4  
anticipated expenditure 预期开支 &{>~ |^  
anticipated net profit 预期纯利 VGS e<6Hh  
anticipated revenue 预期收入 q o'1Pknz  
anti-inflation measure 反通货膨胀措施 !cfn%+0  
anti-inflationary stance 反通货膨胀立场 {_ocW@@  
apparent deficit 表面赤字 | .PLfc;  
apparent financial solvency 表面偿债能力 b[$>HB_Na  
apparent partner 表面合伙人 (t <Um Vd  
application for personal assessment 个人入息课税申请书 1:-$mt_*  
application of fund 资金应用 9s}--_k?F2  
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 `H\^#Zu  
appointed actuary 委任精算师 1iUy*p65:  
appointed auditor 委任核数师;委任审计师 V r y#  
appointed trustee 委任的受托人 j0Q ;OKu  
appointer 委任人 A2xORG&FD  
apportioned pro rata 按比例分摊 DY1o!thz)  
apportionment 分配;分摊 $Uzc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >4;A (s`  
apportionment formula 分摊方程式 b*$^8%  
apportionment of estate duty 遗产税的分摊 "kMpa]<c-6  
appraisal 估价;评估  @521 zi  
appreciable growth 可观增长 -IPc;`<  
appreciable impact 显着影响 jvW/M.q4  
appreciable increase 可观增长 IuPwFf)  
appreciation 增值;升值 k1X<jC]P  
appreciation against other currencies 相对其他货币升值 >J4_/p>Qs  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Qq5)|m  
appreciation tax 增值税 Fd2zvi  
appropriation 拨款;拨用;拨付 7[Y<5T]  
appropriation account 拨款帐目 .*8.{n5   
Appropriation Bill 拨款法案 -E.EI@"  
appropriation-in-aid system 补助拨款办法 *F=w MWa  
approved assets 核准资产 eI- ~ +.  
approved basket stock 认可一篮子证券 J|s4c`=  
approved budget 核准预算 &0M^UvO  
approved charitable donation 认可慈善捐款 Q|:\  
approved charitable institution 认可慈善机构 ) ><{A  
approved currency 核准货币;认可货币 zp d4uto5  
approved estimates 核准预算 4rv3D@E  
approved estimates of expenditure 核准开支预算 07CGHAxJ`  
approved overseas insurer 核准海外保险人 *8Gx_$t&  
approved overseas trust company 核准海外信托公司 .x}ImI  
approved pooled investment fund 核准汇集投资基金 DI+kO(S  
approved provident fund scheme 认可公积金计划 VaH#~!  
approved provision 核准拨款 k)'c$  
approved redeemable share 核准可赎回股份 dw'%1g.113  
approved regional stock 认可地区性证券 O GSJR`yT  
approved retirement scheme 认可退休金计划 g!4"3Dtdg  
approved subordinated loan 核准附属贷款 ceAK; v o  
arbitrage 套戥;套汇;套利 hb`(d_=7F  
arbitrageur 套戥者;套汇者 &AC-?R|Dp  
arbitrary amount 临时款项 W*gu*H^s~  
arrangement 措施;安排;协定 jh9^5"vQ  
arrears 欠款 ^oM*f{9  
arrears of pay 欠付薪酬 Z|E( !"zE9  
arrears of revenue 逾期未收税款;逾期未收的帐项 H=EvT'g  
articles of association 组织章程;组织细则;组织章程细则 -]HO8}-Rjs  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 4u A ;--j  
ascertainment of profit 确定利润 v]c1|?9p '  
"Asia Clear" “亚洲结算系统”
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