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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 YN@ 4.&RP  
allotment notice 股份配售通知;配股通知 6Wabw :  
allotment of shares 股份分配 @xI:ZtM  
allowable 可获宽免;免税的 A/4HR]  
allowable business loss 可扣除的营业亏损 3_]<H<w  
allowable expenses 可扣税的支出 SdTJ?P+m  
allowance 免税额;津贴;备抵;准备金 L)LW5%.6  
allowance for debts 债项的免税额 mtON dI  
allowance for depreciation by wear and tear 耗损折旧免税额 pwvcH3l/r  
allowance for funeral expenses 殡殓费的免税额 79svlq=  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 01nbR+e  
allowance for repairs and outgoings 修葺及支出方面的免税额 h^D]@H  
allowance to debtor 给债务人的津贴 m% {4  
alteration of capital 资本更改 u{o!#_o64  
alternate trustee 候补受托人 lbtVQW0V;o  
amalgamation 合并 8,,$C7"EP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d:"]*EZ [  
ambit of charges 征税范围;收费范围 -&ic%0|f  
amended valuation 经修订的估值 Hi 1@  
American Commodities Exchange 美国商品交易所 ZE*m;  
American Express Bank Limited 美国运通银行 6DFF:wrm&  
American Stock Exchange 美国证券交易所 =k1 ,jn+  
amortization 摊销 uWYI p\NN  
amount due from banks 存放银行同业的款项 :|:Disg  
amount due from banks abroad 存放海外银行同业的款项 0DBA 'Cv  
amount due from holding companies 控股公司欠款 >*PZ&"}M  
amount due from local banks 存放本港银行同业的款项 HCI|6{k  
amount due to banks 银行同业的存款 KKd S h1  
amount due to banks abroad 海外银行同业的存款 rR4_=S<Mi:  
amount due to holding companies 控股公司存款 ]S6`",+)<f  
amount due to local banks 本港银行同业的存款 hwaU;>F  
amount due to outport banks 外埠银行同业的存款 [`~E)B1Y  
amount for note issue 发行纸币的款额 0z2A!ap  
amount of bond 担保契据的款额 DB'd9<  
amount of consideration 代价款额 d_j% ,1-#  
amount of contribution 供款数额 #-_';Er\  
amount of indebtedness 负债款额 1 XAXokxj  
amount of principal of the loan 贷款本金额 g{zvks~it  
amount of rates chargeable 应征差饷数额 9U_uw Rv2  
amount of share capital 股本额 MqBA?7  
amount of sums assured 承保款额 +P? !yH,n  
amount of variation 变动幅度 v>FsP$p4yE  
amount of vote 拨款数额 Ny@CP}  
amount payable 应付款额 B>3joe}  
amount receivable 应收款额 tSVN}~1\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9y(75Bn9  
analysis 分析 iyF~:[8  
ancillary risk 附属风险 F_9eju^|  
annual account 周年帐目;周年帐目报表;年度决算;年结 K85;7R5  
annual accounting date 年结日期 IcM99'P(  
annual allowance 每年免税额;年积金;年度津贴;年津 ,Jy@n]x  
annual balance 年度余额  R\%&Q|  
annual disposable income 每年可动用收入 &@O]'  
annual estimates 周年预算 HJVi:;o  
annual fee 年费 .{` :  
annual general meeting 周年大会 _;G. QwHr  
annual growth rate 年增率;每年增长率 }Km+5'G'U  
annual long-term supplement 长期个案每年补助金 U{vt9t  
annual pensionable emolument 可供计算退休金的年薪 |g vx^)ro  
annual report 年报 zI5 #'<n  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]Q Y:t:-  
annual return 周年报表;周年申报表;每年报税表格 d{cd+An  
Annual Return Rules 《周年报表规则》 'u6T^YS  
annual review of consumer prices 每年消费物价回顾 >h kmL](^  
annual roll-forward basis 逐年延展方式 `ZCeuOH  
annual salary 年薪 =IQ+9Fl2  
annual statement 年度报表;年度决算表 *9#6N2J$M  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 mRe BS  
annuitant 年金受益人 ,f@$a3}'Lx  
annuity 年金 sb Wn1 T U  
annuity contract 年金合约 %#xdD2oN  
annuity on human life 人寿年金 (yjx+K_[  
antecedent debt 先前的债项 R?)M#^"W  
ante-dated cheque 倒填日期支票 f}JiYZ  
anticipated expenditure 预期开支 'Vwsbm tY  
anticipated net profit 预期纯利 dzIc X*"  
anticipated revenue 预期收入 e6E{l  
anti-inflation measure 反通货膨胀措施 uhi(Gny.  
anti-inflationary stance 反通货膨胀立场 !^{0vFWE  
apparent deficit 表面赤字 b&AGVWhh  
apparent financial solvency 表面偿债能力 !~+"TI}_%w  
apparent partner 表面合伙人 ^I =W<  
application for personal assessment 个人入息课税申请书 D=hy[sDBw  
application of fund 资金应用 : +Na8\d  
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 s nPM&  
appointed actuary 委任精算师 .lclW0*  
appointed auditor 委任核数师;委任审计师 ]ow$VF{y  
appointed trustee 委任的受托人 Y>Oh]?   
appointer 委任人 HeV6=&#  
apportioned pro rata 按比例分摊 h^yLmRL  
apportionment 分配;分摊 bXVH7Fy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5Lmhip  
apportionment formula 分摊方程式 F E`4%X  
apportionment of estate duty 遗产税的分摊 C`qo  
appraisal 估价;评估 asDk@G cu  
appreciable growth 可观增长 _Xs(3V@' }  
appreciable impact 显着影响 ^HJvT)e4  
appreciable increase 可观增长 EL*OeyU1l  
appreciation 增值;升值 lD`@{A  
appreciation against other currencies 相对其他货币升值 ,8=`Y9#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1k=w 9  
appreciation tax 增值税 ]i$ <<u  
appropriation 拨款;拨用;拨付 ^^q9+0@  
appropriation account 拨款帐目 YkOl@l$D  
Appropriation Bill 拨款法案 <+7]EwVcn^  
appropriation-in-aid system 补助拨款办法 Sn6cwf9.s  
approved assets 核准资产 )4nf={iM  
approved basket stock 认可一篮子证券 bl8zcpdL  
approved budget 核准预算 .A(QqL>  
approved charitable donation 认可慈善捐款 79m',9{u  
approved charitable institution 认可慈善机构 A_h|f5  
approved currency 核准货币;认可货币 xIOYwVC   
approved estimates 核准预算 CcGE4BB  
approved estimates of expenditure 核准开支预算 ElFiR ;   
approved overseas insurer 核准海外保险人 Ly\  `  
approved overseas trust company 核准海外信托公司 s5`CV$bz  
approved pooled investment fund 核准汇集投资基金 }PC_qQF  
approved provident fund scheme 认可公积金计划 }s9eRmJs  
approved provision 核准拨款 6_G[&   
approved redeemable share 核准可赎回股份 <0EVq8h  
approved regional stock 认可地区性证券 B//2R)HS  
approved retirement scheme 认可退休金计划 !^[i"F: G  
approved subordinated loan 核准附属贷款 0mt lM(  
arbitrage 套戥;套汇;套利 Q1Jw7R#?l  
arbitrageur 套戥者;套汇者 Gy]ZYo(  
arbitrary amount 临时款项 hFW{qWP  
arrangement 措施;安排;协定 `6No6.\J  
arrears 欠款 [Sj _=  
arrears of pay 欠付薪酬 buj *L&  
arrears of revenue 逾期未收税款;逾期未收的帐项 \GF 9;N}V  
articles of association 组织章程;组织细则;组织章程细则 5WlBe c@  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 U%:K11Kr  
ascertainment of profit 确定利润 Th'B5:`  
"Asia Clear" “亚洲结算系统”
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