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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 yt,xA;g  
allotment notice 股份配售通知;配股通知 xXG-yh  
allotment of shares 股份分配 AQX~do\A  
allowable 可获宽免;免税的 {m1=#*  
allowable business loss 可扣除的营业亏损 p.{9OrH(4  
allowable expenses 可扣税的支出 EB8=*B8  
allowance 免税额;津贴;备抵;准备金  L~F"  
allowance for debts 债项的免税额 kmHIU}Z  
allowance for depreciation by wear and tear 耗损折旧免税额 T}DP35dBzE  
allowance for funeral expenses 殡殓费的免税额 V %k #M  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 tbz?th\#  
allowance for repairs and outgoings 修葺及支出方面的免税额 Gao8!OaQ  
allowance to debtor 给债务人的津贴 a/ d' (]  
alteration of capital 资本更改 QLNQE6-  
alternate trustee 候补受托人 r$3{1HXc  
amalgamation 合并 RmXC ^VQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IIC1T{D}v  
ambit of charges 征税范围;收费范围 &Xr@nt0H  
amended valuation 经修订的估值 V}?d ,.m`{  
American Commodities Exchange 美国商品交易所 Y@)iPK@z  
American Express Bank Limited 美国运通银行 1J8okBhZ  
American Stock Exchange 美国证券交易所 MUo}Qi0K  
amortization 摊销 X\X* -.]{  
amount due from banks 存放银行同业的款项 jKFypIZ4  
amount due from banks abroad 存放海外银行同业的款项 ! Jh/M^  
amount due from holding companies 控股公司欠款 pqaQ%|<  
amount due from local banks 存放本港银行同业的款项 5nq0#0O c  
amount due to banks 银行同业的存款 &(H;Bin'  
amount due to banks abroad 海外银行同业的存款 sTu6KMn  
amount due to holding companies 控股公司存款 0Q@ &z  
amount due to local banks 本港银行同业的存款 1.7tXjRd+  
amount due to outport banks 外埠银行同业的存款 qU!*QZ^y&  
amount for note issue 发行纸币的款额 (1.E9+MquU  
amount of bond 担保契据的款额 ;6op|O  
amount of consideration 代价款额 S+c)  
amount of contribution 供款数额 u,<#z0R|;$  
amount of indebtedness 负债款额 2[WH8l+  
amount of principal of the loan 贷款本金额 " P A:  
amount of rates chargeable 应征差饷数额 |eD$eZ=m  
amount of share capital 股本额 lR5< G  
amount of sums assured 承保款额 #:rywz+  
amount of variation 变动幅度 :1Jg;G  
amount of vote 拨款数额 Xg>nb1e  
amount payable 应付款额 p|mt2oDjw  
amount receivable 应收款额 CXqU< a&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a]NQls E}l  
analysis 分析 P,xI3U< q  
ancillary risk 附属风险 ICSi<V[y1  
annual account 周年帐目;周年帐目报表;年度决算;年结 2{!o "6t  
annual accounting date 年结日期 H8[ L:VeNT  
annual allowance 每年免税额;年积金;年度津贴;年津 F?b5!<5  
annual balance 年度余额 ?yKW^,q+  
annual disposable income 每年可动用收入 g~FA:R  
annual estimates 周年预算 s&vREx(  
annual fee 年费 ;B[*f?y-  
annual general meeting 周年大会 [}snKogp  
annual growth rate 年增率;每年增长率 rzC\8Dd  
annual long-term supplement 长期个案每年补助金 V+7x_>!&)  
annual pensionable emolument 可供计算退休金的年薪 3nVdws  
annual report 年报 r|rOI Ao  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BU|=`Kb|))  
annual return 周年报表;周年申报表;每年报税表格 f?O?2 g  
Annual Return Rules 《周年报表规则》  M1>< K:  
annual review of consumer prices 每年消费物价回顾 %%["&  
annual roll-forward basis 逐年延展方式 >"qnuv G  
annual salary 年薪 1`1U'ibhe  
annual statement 年度报表;年度决算表 w4YuijhW  
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 _~f&wkc  
annuitant 年金受益人 #QdBI{2  
annuity 年金 aiP.\`>}  
annuity contract 年金合约 PPiN`GM  
annuity on human life 人寿年金 sqkk 4w1#C  
antecedent debt 先前的债项 -nP y?>p"|  
ante-dated cheque 倒填日期支票 {ETuaFDM   
anticipated expenditure 预期开支  5VWyc9Q  
anticipated net profit 预期纯利  Dh=?Hzw  
anticipated revenue 预期收入 @1_M's;  
anti-inflation measure 反通货膨胀措施 s!* m^zx  
anti-inflationary stance 反通货膨胀立场 o+e:H jZZ  
apparent deficit 表面赤字 dTN[E6#R  
apparent financial solvency 表面偿债能力 ,tt]C~\u  
apparent partner 表面合伙人 ttlFb]zZh  
application for personal assessment 个人入息课税申请书 _tJp@\rOz=  
application of fund 资金应用 X 4\  
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 'C iV=&3/  
appointed actuary 委任精算师 r(g:b ^S  
appointed auditor 委任核数师;委任审计师 SJ(<u2J]  
appointed trustee 委任的受托人 X w vH  
appointer 委任人 "uR,WY  
apportioned pro rata 按比例分摊 Fk01j;k.H  
apportionment 分配;分摊 7[=MgnmuC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .wj?}Fr?97  
apportionment formula 分摊方程式 : b9X?%L~  
apportionment of estate duty 遗产税的分摊 n#F:(MSOp  
appraisal 估价;评估 luNEgCq  
appreciable growth 可观增长 Yyl(<,Yi  
appreciable impact 显着影响 :m~R<BQ"  
appreciable increase 可观增长 /CR Z  
appreciation 增值;升值 Tf [o'=2  
appreciation against other currencies 相对其他货币升值 vumA W*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;JQ:S~K9  
appreciation tax 增值税 ;onhc*{lv  
appropriation 拨款;拨用;拨付 wGRMv1|lIu  
appropriation account 拨款帐目 ozF173iI  
Appropriation Bill 拨款法案 ;8!L*uMI  
appropriation-in-aid system 补助拨款办法 ;3~+M:{2  
approved assets 核准资产 ZdcG6IG+  
approved basket stock 认可一篮子证券 ' 3h"Ol{b  
approved budget 核准预算 E'_3U5U  
approved charitable donation 认可慈善捐款 }q-*Ls ~  
approved charitable institution 认可慈善机构 t@hE}R  
approved currency 核准货币;认可货币 X ,+M?  
approved estimates 核准预算 X:3W9`s )*  
approved estimates of expenditure 核准开支预算 9d5|rk8VS  
approved overseas insurer 核准海外保险人 6 07"Z\  
approved overseas trust company 核准海外信托公司 1?!z< <  
approved pooled investment fund 核准汇集投资基金 o \r6 iO  
approved provident fund scheme 认可公积金计划 $G $147z  
approved provision 核准拨款 3b9SyU2  
approved redeemable share 核准可赎回股份 PG@Uygahu  
approved regional stock 认可地区性证券 .=I:cniw\r  
approved retirement scheme 认可退休金计划 BRSOE U\=  
approved subordinated loan 核准附属贷款 Ms * `w5n  
arbitrage 套戥;套汇;套利 i'6>_,\(  
arbitrageur 套戥者;套汇者 BAy]&q|.  
arbitrary amount 临时款项 [ pAW':  
arrangement 措施;安排;协定 qFV }Y0w  
arrears 欠款 PPj_NV  
arrears of pay 欠付薪酬 G]NnGL<xk  
arrears of revenue 逾期未收税款;逾期未收的帐项 /E%r@Rui3$  
articles of association 组织章程;组织细则;组织章程细则 K |Z]  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #RN"Ul-B|  
ascertainment of profit 确定利润 cz{5-;$9Z  
"Asia Clear" “亚洲结算系统”
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