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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 cMyiW$;  
allotment notice 股份配售通知;配股通知 ~CB[9D=  
allotment of shares 股份分配 P./V6i<:  
allowable 可获宽免;免税的 #/"8F O%~p  
allowable business loss 可扣除的营业亏损 t"hYcnC  
allowable expenses 可扣税的支出 C*U'~qRK  
allowance 免税额;津贴;备抵;准备金 'E/*d2CDM(  
allowance for debts 债项的免税额 bmNq[}  
allowance for depreciation by wear and tear 耗损折旧免税额 mK+IEZV<3  
allowance for funeral expenses 殡殓费的免税额 q{s(.Uq$&  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 C{sLz9  
allowance for repairs and outgoings 修葺及支出方面的免税额 3czeTj  
allowance to debtor 给债务人的津贴 V@>r*7\F  
alteration of capital 资本更改 bfB\h*XO  
alternate trustee 候补受托人 IDkWGh  
amalgamation 合并 pi=-#g(2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .)}@J5 P)  
ambit of charges 征税范围;收费范围 V/ cP4 {L  
amended valuation 经修订的估值 ul%h@=n  
American Commodities Exchange 美国商品交易所 w%WF-:u7|  
American Express Bank Limited 美国运通银行 }I 3gU  
American Stock Exchange 美国证券交易所 A+ y  
amortization 摊销 ;^*Unyt[4]  
amount due from banks 存放银行同业的款项 hjaT^(Y  
amount due from banks abroad 存放海外银行同业的款项 ,yd MU\so(  
amount due from holding companies 控股公司欠款 &_JD)mM5  
amount due from local banks 存放本港银行同业的款项 {x'GJtpb  
amount due to banks 银行同业的存款 +!QJTn"3  
amount due to banks abroad 海外银行同业的存款 u@ jX+\  
amount due to holding companies 控股公司存款 REZJ}%}/  
amount due to local banks 本港银行同业的存款 T\Uek-(  
amount due to outport banks 外埠银行同业的存款 iA8U Yd3Q  
amount for note issue 发行纸币的款额 >=]'hyn]]  
amount of bond 担保契据的款额 z0|&W&&D  
amount of consideration 代价款额 d,8mY/S>w  
amount of contribution 供款数额 USFD y  
amount of indebtedness 负债款额 &1+X\c+t b  
amount of principal of the loan 贷款本金额 pO8ePc@=D  
amount of rates chargeable 应征差饷数额 jTLSdul+  
amount of share capital 股本额 wApMzZ(X2y  
amount of sums assured 承保款额 J_>w3 uY  
amount of variation 变动幅度 {Fzs@,|W.  
amount of vote 拨款数额 YF+n b.0.  
amount payable 应付款额 d Le-nF  
amount receivable 应收款额 hp{OL<2M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JG9`h#  
analysis 分析 ]skkoM  
ancillary risk 附属风险 ?<G]&EK~~]  
annual account 周年帐目;周年帐目报表;年度决算;年结 J8Yd1.Qj  
annual accounting date 年结日期 c/_ +o;Bc  
annual allowance 每年免税额;年积金;年度津贴;年津 )DYI .  
annual balance 年度余额 \rVQQ|l   
annual disposable income 每年可动用收入 )lJao  
annual estimates 周年预算 ^F:k3,_[  
annual fee 年费 `R"I;qV  
annual general meeting 周年大会 s7o T G!  
annual growth rate 年增率;每年增长率 j5 g# M  
annual long-term supplement 长期个案每年补助金 )xb|3&+W  
annual pensionable emolument 可供计算退休金的年薪 )sho*;_o  
annual report 年报 qF 9NQ;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !QDQ_  
annual return 周年报表;周年申报表;每年报税表格 %cE 2s`  
Annual Return Rules 《周年报表规则》 $lhC{&tBV  
annual review of consumer prices 每年消费物价回顾 ID.n1i3  
annual roll-forward basis 逐年延展方式 z,{<Nm7&F  
annual salary 年薪 XQ4G)  
annual statement 年度报表;年度决算表 *>VVt8*Et  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lV .F,3  
annuitant 年金受益人 Yq(G;mjM  
annuity 年金 nenU)*o  
annuity contract 年金合约 ;Ag 3c+  
annuity on human life 人寿年金 _-5,zP R  
antecedent debt 先前的债项 0oEOre3^%  
ante-dated cheque 倒填日期支票 ~tOAT;g}q  
anticipated expenditure 预期开支 "*,XL uv>  
anticipated net profit 预期纯利 T97]P-}  
anticipated revenue 预期收入 | Yq$s U  
anti-inflation measure 反通货膨胀措施 y>*xVK{D  
anti-inflationary stance 反通货膨胀立场 p$ bnK]  
apparent deficit 表面赤字 erVO|<%=R  
apparent financial solvency 表面偿债能力 9<K j6t_  
apparent partner 表面合伙人 *Z_C4Tj  
application for personal assessment 个人入息课税申请书 KFa_  
application of fund 资金应用 uUKcB:  
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 2< hAa9y  
appointed actuary 委任精算师 9o>8o  
appointed auditor 委任核数师;委任审计师 3_q3Bk  
appointed trustee 委任的受托人 Agrp(i"\@  
appointer 委任人 n]dL?BJ  
apportioned pro rata 按比例分摊 ,RN:^5 p  
apportionment 分配;分摊 aTf`BG{kw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e)E$}4  
apportionment formula 分摊方程式 =}PdH`S  
apportionment of estate duty 遗产税的分摊 LHJ":^  
appraisal 估价;评估 $<ld3[l i  
appreciable growth 可观增长 -R{V-   
appreciable impact 显着影响 nk3y"ne7  
appreciable increase 可观增长 C{2xHd/*  
appreciation 增值;升值 r=c<--_@  
appreciation against other currencies 相对其他货币升值 jNeI2-9c}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c^`]`xiX  
appreciation tax 增值税 4[r/}/iGo  
appropriation 拨款;拨用;拨付 85;b9k&\M  
appropriation account 拨款帐目 b~-%c_  
Appropriation Bill 拨款法案 |a{Q0:  
appropriation-in-aid system 补助拨款办法 x1 1U@jd+1  
approved assets 核准资产  ["}rk  
approved basket stock 认可一篮子证券 "`asF g  
approved budget 核准预算 fL]Pztsk+  
approved charitable donation 认可慈善捐款 j5I`a 1j`  
approved charitable institution 认可慈善机构 NAPX_B,6  
approved currency 核准货币;认可货币 XR!us/U`a  
approved estimates 核准预算 ?bw4~  
approved estimates of expenditure 核准开支预算 ;l}- Z@! /  
approved overseas insurer 核准海外保险人 !z{-?o/  
approved overseas trust company 核准海外信托公司 xJ2 *LM -  
approved pooled investment fund 核准汇集投资基金 3Tq\BZ  
approved provident fund scheme 认可公积金计划 DS| KkTy3  
approved provision 核准拨款 e *j.  
approved redeemable share 核准可赎回股份 f3|@|'  ;  
approved regional stock 认可地区性证券  )J?{+3  
approved retirement scheme 认可退休金计划 #Km:}=  
approved subordinated loan 核准附属贷款 ;60.l!   
arbitrage 套戥;套汇;套利 p\{-t84n  
arbitrageur 套戥者;套汇者 ~ 8aJ S,u  
arbitrary amount 临时款项 |j3'eW&=  
arrangement 措施;安排;协定 hm<}p&!J  
arrears 欠款 h $N0 D !  
arrears of pay 欠付薪酬 ^t7x84jhL  
arrears of revenue 逾期未收税款;逾期未收的帐项 OiDh J  
articles of association 组织章程;组织细则;组织章程细则 rxO2QQ%V  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #yI.nzA*  
ascertainment of profit 确定利润 7w;O}axI  
"Asia Clear" “亚洲结算系统”
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