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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 ;W"[,#2TM  
allotment notice 股份配售通知;配股通知 my0->W%L  
allotment of shares 股份分配 :@L5=2Z+  
allowable 可获宽免;免税的 HyMb-Us  
allowable business loss 可扣除的营业亏损 l{yPO@ut`F  
allowable expenses 可扣税的支出 U3QnWPt}>  
allowance 免税额;津贴;备抵;准备金 lD X H<W?  
allowance for debts 债项的免税额 (x!bZ,fu  
allowance for depreciation by wear and tear 耗损折旧免税额 YEj U3^@  
allowance for funeral expenses 殡殓费的免税额 gA*zFhGVS7  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 E{B<}n|}&  
allowance for repairs and outgoings 修葺及支出方面的免税额 Hs`  '](  
allowance to debtor 给债务人的津贴 ^u74WN  
alteration of capital 资本更改 &!Vp 'l\9  
alternate trustee 候补受托人 t$2{U  
amalgamation 合并 oPV"JGa/B4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 19DW~kvYk  
ambit of charges 征税范围;收费范围 bf+2c6_BN0  
amended valuation 经修订的估值 '{~ ej:  
American Commodities Exchange 美国商品交易所 NI)nf;C  
American Express Bank Limited 美国运通银行  0]HI c  
American Stock Exchange 美国证券交易所 03y<'n  
amortization 摊销 H9?~#GPb  
amount due from banks 存放银行同业的款项 G[ea@u$?  
amount due from banks abroad 存放海外银行同业的款项 ??;[`_h{bz  
amount due from holding companies 控股公司欠款 Y_ B( R  
amount due from local banks 存放本港银行同业的款项 o\#e7Hqbh  
amount due to banks 银行同业的存款 \~>#<@h  
amount due to banks abroad 海外银行同业的存款 ^S @b*  
amount due to holding companies 控股公司存款 J)_ 42Z  
amount due to local banks 本港银行同业的存款 Zuf&maa S  
amount due to outport banks 外埠银行同业的存款 ho. a93  
amount for note issue 发行纸币的款额 *,u{~(thR  
amount of bond 担保契据的款额 B'yrXa|P  
amount of consideration 代价款额 i|e-N?l  
amount of contribution 供款数额 P? n`n! qZ  
amount of indebtedness 负债款额 2vLn#  
amount of principal of the loan 贷款本金额 HV?@MBM  
amount of rates chargeable 应征差饷数额 !% Md9Mu!o  
amount of share capital 股本额 pe8MG(V  
amount of sums assured 承保款额 r=;k[*;{  
amount of variation 变动幅度 qmGB~N|N  
amount of vote 拨款数额 LdcP0G\"VG  
amount payable 应付款额 a[!':-R`s  
amount receivable 应收款额 a"EXR-+8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }0 Z3Lrv  
analysis 分析 @U,cj>K  
ancillary risk 附属风险 d{  Z  
annual account 周年帐目;周年帐目报表;年度决算;年结 G 8@%)$A  
annual accounting date 年结日期 aE+E'iL  
annual allowance 每年免税额;年积金;年度津贴;年津 lxbZM9A2  
annual balance 年度余额 }0I! n@  
annual disposable income 每年可动用收入 M EE]6nU  
annual estimates 周年预算 *ZHk^d:  
annual fee 年费 aX! J0&3  
annual general meeting 周年大会 iVA_a8}  
annual growth rate 年增率;每年增长率 /dIiFr"e}G  
annual long-term supplement 长期个案每年补助金 fE >FT9c  
annual pensionable emolument 可供计算退休金的年薪 Z"A:^jZ<s  
annual report 年报 XS>4efCJ   
Annual Report on the Consumer Price Index 《消费物价指数年报》 w] VvH"?  
annual return 周年报表;周年申报表;每年报税表格 [e (-  
Annual Return Rules 《周年报表规则》 )s M}BY  
annual review of consumer prices 每年消费物价回顾 'n\ZmG{  
annual roll-forward basis 逐年延展方式 Bi]%bl>%  
annual salary 年薪 FBe 1f1 sm  
annual statement 年度报表;年度决算表 9.<$&mVk7`  
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 0=~Ji_5mB  
annuitant 年金受益人 =^6]N~*,D  
annuity 年金 zk?lNs  
annuity contract 年金合约 I3A](`  
annuity on human life 人寿年金 8<xJmcTEwO  
antecedent debt 先前的债项 9K)2OX;$w  
ante-dated cheque 倒填日期支票 #+XKfumLk  
anticipated expenditure 预期开支 p[cC%3  
anticipated net profit 预期纯利 Da.vyp  
anticipated revenue 预期收入 7: ]I@Gc'  
anti-inflation measure 反通货膨胀措施 P )`-cfg  
anti-inflationary stance 反通货膨胀立场 FJ/kumq  
apparent deficit 表面赤字 ?=6zgb"9-  
apparent financial solvency 表面偿债能力 zg]9~i8  
apparent partner 表面合伙人 ?k/Uw'J4u/  
application for personal assessment 个人入息课税申请书 R5Ti|k.~Y"  
application of fund 资金应用 Xf:-K(%e  
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 ${ e{#  
appointed actuary 委任精算师 WFTTBUoH  
appointed auditor 委任核数师;委任审计师 |= ~9y"F  
appointed trustee 委任的受托人 =VDN9-/.  
appointer 委任人 k9a-\UIMet  
apportioned pro rata 按比例分摊 Hh,\>= ':  
apportionment 分配;分摊 \SyfEcSf2v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'Kl} y,  
apportionment formula 分摊方程式 u)%J5TR.Y  
apportionment of estate duty 遗产税的分摊 pj'Yv  
appraisal 估价;评估 K@+&5\y]  
appreciable growth 可观增长 d^4!=^HN  
appreciable impact 显着影响 [(]uin+9Q  
appreciable increase 可观增长 l]GLkE  
appreciation 增值;升值 iX}EJD{f  
appreciation against other currencies 相对其他货币升值 hX8;G!/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .^uNzN~  
appreciation tax 增值税 +hi!=^b]  
appropriation 拨款;拨用;拨付 0&zp9(G5  
appropriation account 拨款帐目 L ej3? k  
Appropriation Bill 拨款法案 =ayl~"bW  
appropriation-in-aid system 补助拨款办法 @r=O~x  
approved assets 核准资产 g\d|/HV K  
approved basket stock 认可一篮子证券  T=9+  
approved budget 核准预算 pf[bOjtR  
approved charitable donation 认可慈善捐款 5@+4>[tw  
approved charitable institution 认可慈善机构 ~ #Vrf0w/  
approved currency 核准货币;认可货币 V4iN 2  
approved estimates 核准预算 </Ja@%  
approved estimates of expenditure 核准开支预算 RWK|?FD\<  
approved overseas insurer 核准海外保险人 A(ql}cr  
approved overseas trust company 核准海外信托公司 *}Vg]3$4  
approved pooled investment fund 核准汇集投资基金 qo/`9%^E?  
approved provident fund scheme 认可公积金计划 Xbe=_9l&p  
approved provision 核准拨款 s@V4ny9x  
approved redeemable share 核准可赎回股份 Nn>Oq+:  
approved regional stock 认可地区性证券 5V]!xi  
approved retirement scheme 认可退休金计划 [s"xOP9R  
approved subordinated loan 核准附属贷款 v:|_!+g:  
arbitrage 套戥;套汇;套利 =[`B -?  
arbitrageur 套戥者;套汇者 Gg8F>y<[R  
arbitrary amount 临时款项  ~p<w>C9  
arrangement 措施;安排;协定 3P N<J  
arrears 欠款 ^,*!Qk<c  
arrears of pay 欠付薪酬 67?O}~jbG  
arrears of revenue 逾期未收税款;逾期未收的帐项 _ 5n Lrn,~  
articles of association 组织章程;组织细则;组织章程细则 IN~Q(A]Z%  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =~15q=XY0  
ascertainment of profit 确定利润 nW1u;.  
"Asia Clear" “亚洲结算系统”
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