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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 f@sC~A. 9\  
allotment notice 股份配售通知;配股通知 xxGm T.&  
allotment of shares 股份分配 WrP +n  
allowable 可获宽免;免税的 xWLZlUHEu  
allowable business loss 可扣除的营业亏损 >s%Db<(P=  
allowable expenses 可扣税的支出 /5 z+N(RFC  
allowance 免税额;津贴;备抵;准备金 U<Oc&S{]*  
allowance for debts 债项的免税额 WX Fm'5Vr  
allowance for depreciation by wear and tear 耗损折旧免税额 /CALX wL  
allowance for funeral expenses 殡殓费的免税额 {GtX:v#  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Qi\]='C  
allowance for repairs and outgoings 修葺及支出方面的免税额 9>{ml&$  
allowance to debtor 给债务人的津贴 )d[n-Si  
alteration of capital 资本更改 +;+G+Tn  
alternate trustee 候补受托人 G5hRx@vfrL  
amalgamation 合并 dpz@T>MS=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B}qG-}(V  
ambit of charges 征税范围;收费范围 M8lw; (  
amended valuation 经修订的估值 `U0XvWPr[  
American Commodities Exchange 美国商品交易所 @ws&W=NQ  
American Express Bank Limited 美国运通银行 q?frt3o  
American Stock Exchange 美国证券交易所 a[ ;L+  
amortization 摊销 xS,F DPA  
amount due from banks 存放银行同业的款项 uou "s9  
amount due from banks abroad 存放海外银行同业的款项 z*HM_u  
amount due from holding companies 控股公司欠款 U/FysN_N!  
amount due from local banks 存放本港银行同业的款项 /%&5Iq\:vA  
amount due to banks 银行同业的存款 8Z}%,G*n  
amount due to banks abroad 海外银行同业的存款 y ;mk]  
amount due to holding companies 控股公司存款 (KO]>!t  
amount due to local banks 本港银行同业的存款 t=lDN'\P  
amount due to outport banks 外埠银行同业的存款 86LE )z  
amount for note issue 发行纸币的款额 @n qM#  
amount of bond 担保契据的款额 Y4YZM  
amount of consideration 代价款额 b~ )@e9  
amount of contribution 供款数额 ^vm6JWwN0B  
amount of indebtedness 负债款额 'Rnzu0<lF  
amount of principal of the loan 贷款本金额 = 1veO0  
amount of rates chargeable 应征差饷数额 .{eMN[ n@  
amount of share capital 股本额 UDZ0ne0-  
amount of sums assured 承保款额 @G XKqi  
amount of variation 变动幅度 q4X( _t  
amount of vote 拨款数额 !Th5x2  
amount payable 应付款额 1N65 M=)  
amount receivable 应收款额 IqlCl>_j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RKzO$T  
analysis 分析 z}} P+P/  
ancillary risk 附属风险 ;t>4VA  
annual account 周年帐目;周年帐目报表;年度决算;年结 '<,Dz=  
annual accounting date 年结日期 T!?tyW  
annual allowance 每年免税额;年积金;年度津贴;年津 0"j:- 1  
annual balance 年度余额 z-3.%P2g  
annual disposable income 每年可动用收入 $+2QbEk&-  
annual estimates 周年预算 NxA4*_|H9  
annual fee 年费 *Mg@j;+5s  
annual general meeting 周年大会 ;HYEJ3  
annual growth rate 年增率;每年增长率 |[r7B*fw  
annual long-term supplement 长期个案每年补助金 5{W Aw !  
annual pensionable emolument 可供计算退休金的年薪 R68:=E 4  
annual report 年报 +<$nZ=,hsy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )AEtW[~D  
annual return 周年报表;周年申报表;每年报税表格 ObZhQ.&  
Annual Return Rules 《周年报表规则》 E"[p_ALdC  
annual review of consumer prices 每年消费物价回顾 h+Lpj^<2a  
annual roll-forward basis 逐年延展方式 ^?]-Q*w3Qs  
annual salary 年薪 )Vy 0V=  
annual statement 年度报表;年度决算表 W'Ew!]Q3  
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 Y(aUB$"  
annuitant 年金受益人 LV1drc  
annuity 年金 zrSYLG  
annuity contract 年金合约 W=g'Xu!|!2  
annuity on human life 人寿年金 2aR9vmR  
antecedent debt 先前的债项 L9^ M?.a  
ante-dated cheque 倒填日期支票 izcjI.3e,  
anticipated expenditure 预期开支 s% rmfIp"  
anticipated net profit 预期纯利 e[Vk+Te7  
anticipated revenue 预期收入 {d#sZT  
anti-inflation measure 反通货膨胀措施 Yx,E5}-  
anti-inflationary stance 反通货膨胀立场 #mJRL[V5^  
apparent deficit 表面赤字  96;5  
apparent financial solvency 表面偿债能力 \7h>9}wGf  
apparent partner 表面合伙人 E,ilJl\  
application for personal assessment 个人入息课税申请书 G2y1S/  
application of fund 资金应用 kWa5=BW2f  
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.DZ),L  
appointed actuary 委任精算师 ^B%ki  
appointed auditor 委任核数师;委任审计师 |Wa.W0 A  
appointed trustee 委任的受托人 Is6}VLbB  
appointer 委任人 y5*zyd  
apportioned pro rata 按比例分摊 [%yj' )R/  
apportionment 分配;分摊 V= &M\58  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c zT2f  
apportionment formula 分摊方程式 }&L%c>  
apportionment of estate duty 遗产税的分摊 9fs-|E[5  
appraisal 估价;评估 ,?jc0L.'r]  
appreciable growth 可观增长 7l/ZRz }1  
appreciable impact 显着影响 }8YY8|]LI  
appreciable increase 可观增长 >}+R+''nR  
appreciation 增值;升值 I YtiX  
appreciation against other currencies 相对其他货币升值 A4rMJ+!5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Tc"J(GWG  
appreciation tax 增值税 SmDNN^GR  
appropriation 拨款;拨用;拨付 #Vmf 6  
appropriation account 拨款帐目 dg~lz80  
Appropriation Bill 拨款法案 P RUl-v  
appropriation-in-aid system 补助拨款办法 i?b9 zn  
approved assets 核准资产 qs\Cwn!  
approved basket stock 认可一篮子证券 }%PK %/ zI  
approved budget 核准预算 ?Bq^#i |m  
approved charitable donation 认可慈善捐款 "l-#v| 54  
approved charitable institution 认可慈善机构 3O-vO=D  
approved currency 核准货币;认可货币 lw~ V  
approved estimates 核准预算 J2 )h":2  
approved estimates of expenditure 核准开支预算 |qj"p  
approved overseas insurer 核准海外保险人 /TPtPq<7:#  
approved overseas trust company 核准海外信托公司 ' =5B   
approved pooled investment fund 核准汇集投资基金 jTg~]PQ^  
approved provident fund scheme 认可公积金计划 PW5)") z  
approved provision 核准拨款 !x ~s`z  
approved redeemable share 核准可赎回股份 9.xRDk  
approved regional stock 认可地区性证券 U/A iI;Ne  
approved retirement scheme 认可退休金计划 PCL ;Z  
approved subordinated loan 核准附属贷款 RR:%"4M  
arbitrage 套戥;套汇;套利 ;a>u7rw  
arbitrageur 套戥者;套汇者 } LC  
arbitrary amount 临时款项 ^$% Sg//  
arrangement 措施;安排;协定 Ye$j43b  
arrears 欠款 ?ZGsh7<k  
arrears of pay 欠付薪酬 {PxFG<^U  
arrears of revenue 逾期未收税款;逾期未收的帐项 ORF:~5[YS`  
articles of association 组织章程;组织细则;组织章程细则 *U%3 [6hm  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 (p12 =EB<  
ascertainment of profit 确定利润 uY>M3h#qx  
"Asia Clear" “亚洲结算系统”
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