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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 eK3d_bF+  
allotment notice 股份配售通知;配股通知 <Z]j89wzDZ  
allotment of shares 股份分配 $'*{&/@  
allowable 可获宽免;免税的 ^eRbp?H*T  
allowable business loss 可扣除的营业亏损 2Z^p)  
allowable expenses 可扣税的支出 ph2 _P[S'  
allowance 免税额;津贴;备抵;准备金 0H}O6kU  
allowance for debts 债项的免税额 ZL!5dT&@W  
allowance for depreciation by wear and tear 耗损折旧免税额 m9 D*I1  
allowance for funeral expenses 殡殓费的免税额 +]H!q W:  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 rF?QI*`Y(  
allowance for repairs and outgoings 修葺及支出方面的免税额 l0',B*og  
allowance to debtor 给债务人的津贴 a[!:`o1U  
alteration of capital 资本更改 q8e]{sT'!  
alternate trustee 候补受托人 [Q8vS;.  
amalgamation 合并 NZ^hp\q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uAk >VPuuZ  
ambit of charges 征税范围;收费范围 `v/p4/  
amended valuation 经修订的估值 Y|-&=  
American Commodities Exchange 美国商品交易所 yWH! v]S  
American Express Bank Limited 美国运通银行 6TQ[2%X'  
American Stock Exchange 美国证券交易所 O6q5qA  
amortization 摊销 raP9rEs  
amount due from banks 存放银行同业的款项 Qq.Ja%Zq  
amount due from banks abroad 存放海外银行同业的款项 \)g}   
amount due from holding companies 控股公司欠款 v)zxQuH]^  
amount due from local banks 存放本港银行同业的款项 Q?Xqf7y  
amount due to banks 银行同业的存款 6LT.ng  
amount due to banks abroad 海外银行同业的存款 _*t75e$-  
amount due to holding companies 控股公司存款 U:aaa  
amount due to local banks 本港银行同业的存款 O`>u70  
amount due to outport banks 外埠银行同业的存款 =}+xD|T  
amount for note issue 发行纸币的款额 `P;3,@ e  
amount of bond 担保契据的款额 b^P\Kky  
amount of consideration 代价款额 ~ Bt >Y  
amount of contribution 供款数额 W>u$x=<T  
amount of indebtedness 负债款额 Y1DbBDk  
amount of principal of the loan 贷款本金额 6*tky;  
amount of rates chargeable 应征差饷数额 }qhND-9#@  
amount of share capital 股本额 @[ '?AsO  
amount of sums assured 承保款额 }hc+ENh  
amount of variation 变动幅度 urD{'FQf  
amount of vote 拨款数额 #Y'ub 5s  
amount payable 应付款额 ~^g*cA t}  
amount receivable 应收款额 Q A~Lm  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |5BvVqn  
analysis 分析 [Z]CBEE  
ancillary risk 附属风险 'L%)B-,n  
annual account 周年帐目;周年帐目报表;年度决算;年结 KM oDcAjH  
annual accounting date 年结日期 ;l@Ge`&u  
annual allowance 每年免税额;年积金;年度津贴;年津 EuD$^#  
annual balance 年度余额 Ige*tOv2  
annual disposable income 每年可动用收入 Gkdxw uRw  
annual estimates 周年预算 =d JRBl  
annual fee 年费 OK:YnSk"  
annual general meeting 周年大会 (6)X Fp&  
annual growth rate 年增率;每年增长率 )},/=#C0  
annual long-term supplement 长期个案每年补助金 cMAY8$  
annual pensionable emolument 可供计算退休金的年薪 //}KWz  
annual report 年报 _E^ !, Wz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C^ ~[b o  
annual return 周年报表;周年申报表;每年报税表格 P[P]oT.N  
Annual Return Rules 《周年报表规则》 !!v9\R4um  
annual review of consumer prices 每年消费物价回顾 RWGAxq`9f  
annual roll-forward basis 逐年延展方式 %/K;!'7  
annual salary 年薪 :rN5HOg^9  
annual statement 年度报表;年度决算表 DPlmrN9@=  
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 )5s-"o<  
annuitant 年金受益人 "Qe2U(Un  
annuity 年金 Ehtb`Ms  
annuity contract 年金合约 *iVv(xXgN  
annuity on human life 人寿年金 tj" EUqKQ  
antecedent debt 先前的债项 )!l1   
ante-dated cheque 倒填日期支票 %wmbFj}  
anticipated expenditure 预期开支 ]Mgxv>zRbs  
anticipated net profit 预期纯利 e[.JS6  
anticipated revenue 预期收入 q{Gf@  
anti-inflation measure 反通货膨胀措施 n!?u/ [@  
anti-inflationary stance 反通货膨胀立场 SKSI\]Cc  
apparent deficit 表面赤字 $w! v  
apparent financial solvency 表面偿债能力 YM +4:P2  
apparent partner 表面合伙人 Z+S1e~~  
application for personal assessment 个人入息课税申请书 2,'%G\QT  
application of fund 资金应用 NKu*kL}W=  
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 @9h6D<?  
appointed actuary 委任精算师 m^1'aO_;q  
appointed auditor 委任核数师;委任审计师 J<ZG&m362p  
appointed trustee 委任的受托人 RV6|sN[x>  
appointer 委任人 o:RO(oA0?  
apportioned pro rata 按比例分摊 P{>-MT2E  
apportionment 分配;分摊 8G_KbS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !;&{Q^}  
apportionment formula 分摊方程式 P<R'S  
apportionment of estate duty 遗产税的分摊 'X1/tB8*  
appraisal 估价;评估 [gE2;J0*  
appreciable growth 可观增长 6w $pL(  
appreciable impact 显着影响 8F T@TUFb  
appreciable increase 可观增长 <Lfo5:.  
appreciation 增值;升值 :stA]JB# w  
appreciation against other currencies 相对其他货币升值 Q+^"v]V`d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^$J.l+<hy  
appreciation tax 增值税 W0 N*c*k  
appropriation 拨款;拨用;拨付 SQI =D8  
appropriation account 拨款帐目 oJor ]QYK  
Appropriation Bill 拨款法案 r[kmgPld  
appropriation-in-aid system 补助拨款办法 o<i\1<eI  
approved assets 核准资产 tD3v`Ke  
approved basket stock 认可一篮子证券 JcI~8;Z@Z~  
approved budget 核准预算 d?1[xv;  
approved charitable donation 认可慈善捐款 [!>DQE  
approved charitable institution 认可慈善机构 n~ v*  
approved currency 核准货币;认可货币 G:!'hadw  
approved estimates 核准预算 4[f>kY%[  
approved estimates of expenditure 核准开支预算 ]*pro|  
approved overseas insurer 核准海外保险人 G297)MFF  
approved overseas trust company 核准海外信托公司 } !RBH( m%  
approved pooled investment fund 核准汇集投资基金 HmVpxD+  
approved provident fund scheme 认可公积金计划 (&-!l2  
approved provision 核准拨款 eih~ SBSH  
approved redeemable share 核准可赎回股份 HT=-mwa_]  
approved regional stock 认可地区性证券 sGFC?1r?\  
approved retirement scheme 认可退休金计划 >`Zw0S  
approved subordinated loan 核准附属贷款 sWX\/Iyy2p  
arbitrage 套戥;套汇;套利 WRfhxl  
arbitrageur 套戥者;套汇者 rsC^Re:*jr  
arbitrary amount 临时款项 R\n*O@E v3  
arrangement 措施;安排;协定 #(Ezt% ^  
arrears 欠款 2/#%^,Kb2  
arrears of pay 欠付薪酬 jV|/ C  
arrears of revenue 逾期未收税款;逾期未收的帐项 }#QYZ nR  
articles of association 组织章程;组织细则;组织章程细则 ];au! _ o  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {x/)S*:Z  
ascertainment of profit 确定利润 Id 40yER  
"Asia Clear" “亚洲结算系统”
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