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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 DxV=S0P  
allotment notice 股份配售通知;配股通知  d 2d-Mk  
allotment of shares 股份分配 SHX`/  
allowable 可获宽免;免税的 y)fMVD"(  
allowable business loss 可扣除的营业亏损 tL$,]I$1+  
allowable expenses 可扣税的支出 ->rqr#  
allowance 免税额;津贴;备抵;准备金 ==OUd6e}  
allowance for debts 债项的免税额 ^Hv&{r77  
allowance for depreciation by wear and tear 耗损折旧免税额 n@8Y6+7i  
allowance for funeral expenses 殡殓费的免税额 ryVYY> *(K  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 &{V|%u}v  
allowance for repairs and outgoings 修葺及支出方面的免税额 orFwy!  
allowance to debtor 给债务人的津贴 ^e8xg=8(  
alteration of capital 资本更改 q< XFw-Pv  
alternate trustee 候补受托人 DjM*U52Yfj  
amalgamation 合并 [UA*We 1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *S ag  
ambit of charges 征税范围;收费范围 $6a9<&LP_  
amended valuation 经修订的估值 Vr EGR$  
American Commodities Exchange 美国商品交易所 ENuL!H>;*  
American Express Bank Limited 美国运通银行 "[N2qJ}p  
American Stock Exchange 美国证券交易所 Byc;r-Q5V  
amortization 摊销 1'qXT{f/~  
amount due from banks 存放银行同业的款项 :)~l3:O  
amount due from banks abroad 存放海外银行同业的款项 <= o<lRU  
amount due from holding companies 控股公司欠款 A|\A|8=b  
amount due from local banks 存放本港银行同业的款项 f~NS{gL*  
amount due to banks 银行同业的存款 pi?/]}:  
amount due to banks abroad 海外银行同业的存款 @3.Z>KONx  
amount due to holding companies 控股公司存款 %J M $]  
amount due to local banks 本港银行同业的存款 EB}B75)x  
amount due to outport banks 外埠银行同业的存款 /oT~CB..  
amount for note issue 发行纸币的款额 H?=W]<!W{y  
amount of bond 担保契据的款额 O>' }q/  
amount of consideration 代价款额 uO]D=Z\S(  
amount of contribution 供款数额 {Dpsr` &  
amount of indebtedness 负债款额 |*NLWN.ja)  
amount of principal of the loan 贷款本金额 :}e<   
amount of rates chargeable 应征差饷数额 98Vv K?  
amount of share capital 股本额 kG /1  
amount of sums assured 承保款额 G}8tFo. d1  
amount of variation 变动幅度 #c:s 2EL  
amount of vote 拨款数额  Zi~.  
amount payable 应付款额 5-X$"Z|@  
amount receivable 应收款额 <  o?ua}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,Vi_~b  
analysis 分析 rRRh-%.RU  
ancillary risk 附属风险 m^QoB  
annual account 周年帐目;周年帐目报表;年度决算;年结 CtCReH03  
annual accounting date 年结日期 $5i\D rs  
annual allowance 每年免税额;年积金;年度津贴;年津 a51(ySC}<s  
annual balance 年度余额  p& _Z}Wv  
annual disposable income 每年可动用收入 @rYZ0`E9  
annual estimates 周年预算 LO_Xr j  
annual fee 年费 =3035{\  
annual general meeting 周年大会 zDdo RK@  
annual growth rate 年增率;每年增长率 D`p2aeI  
annual long-term supplement 长期个案每年补助金 D,cD]tB2  
annual pensionable emolument 可供计算退休金的年薪 z:-{Y2F  
annual report 年报 g=\(%zfsxr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ! V.]mI  
annual return 周年报表;周年申报表;每年报税表格 PA^*|^;Xh  
Annual Return Rules 《周年报表规则》 +S~ u,=  
annual review of consumer prices 每年消费物价回顾 <.ZIhDiEl  
annual roll-forward basis 逐年延展方式 aH"d~Y^  
annual salary 年薪 8'Q+%{?1t  
annual statement 年度报表;年度决算表 c +]r  
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 eQ'E`S_d  
annuitant 年金受益人 }ekNZNcuM  
annuity 年金 Z?eTjkNS#  
annuity contract 年金合约 1'hpg>U  
annuity on human life 人寿年金 WfO EI1  
antecedent debt 先前的债项 u0wu\  
ante-dated cheque 倒填日期支票 &>c=/]Lop  
anticipated expenditure 预期开支 &E]) sJ0  
anticipated net profit 预期纯利 |B (,53  
anticipated revenue 预期收入 16Qu{K  
anti-inflation measure 反通货膨胀措施 (Mfqzy  
anti-inflationary stance 反通货膨胀立场 rPB Ju0D"  
apparent deficit 表面赤字 lz`\Q6rZ  
apparent financial solvency 表面偿债能力 Aa9l-:R  
apparent partner 表面合伙人 {Vu=qNx  
application for personal assessment 个人入息课税申请书 0") _%  
application of fund 资金应用 aUMiRm-   
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 :7(fBf5  
appointed actuary 委任精算师 @>z.chM;  
appointed auditor 委任核数师;委任审计师 Jj ]<SWh  
appointed trustee 委任的受托人 4M"'B A<  
appointer 委任人 5i6Ji(  
apportioned pro rata 按比例分摊 CRo @+p10  
apportionment 分配;分摊 QHv]7&^rlj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'cCM[P+  
apportionment formula 分摊方程式 /[Nkk)8-  
apportionment of estate duty 遗产税的分摊 w8+ phN(-M  
appraisal 估价;评估 r`ftflNh(  
appreciable growth 可观增长 _Q #[IH9  
appreciable impact 显着影响 t]sk[  
appreciable increase 可观增长 eF;Jj>\R+i  
appreciation 增值;升值 @w33u^  
appreciation against other currencies 相对其他货币升值 PdKcDKJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =>S[Dh  
appreciation tax 增值税 HA c"&#pG  
appropriation 拨款;拨用;拨付 |+h x2?Nv  
appropriation account 拨款帐目 VnN(lJ  
Appropriation Bill 拨款法案 )E",)}Nh  
appropriation-in-aid system 补助拨款办法 {U9{*e$=  
approved assets 核准资产  5#z7Hj&w  
approved basket stock 认可一篮子证券 iu=@ h>C  
approved budget 核准预算 ~p+ `pwjY1  
approved charitable donation 认可慈善捐款 qW3XA$g|j'  
approved charitable institution 认可慈善机构 m!INbIh  
approved currency 核准货币;认可货币 N8T.Ye N  
approved estimates 核准预算 UaG&HGg]!  
approved estimates of expenditure 核准开支预算 |s#,^SJ0  
approved overseas insurer 核准海外保险人 M\ wCZG  
approved overseas trust company 核准海外信托公司 Z{u]qI{l  
approved pooled investment fund 核准汇集投资基金 7yG%E  
approved provident fund scheme 认可公积金计划 B|syb!g  
approved provision 核准拨款 F`;q9<NYRW  
approved redeemable share 核准可赎回股份 b 2\J<Nw  
approved regional stock 认可地区性证券 -Nr*na^H9#  
approved retirement scheme 认可退休金计划 2kgSIvk\  
approved subordinated loan 核准附属贷款 dM" 5obEb  
arbitrage 套戥;套汇;套利 k(`>(w  
arbitrageur 套戥者;套汇者  de8xl  
arbitrary amount 临时款项 4{,!'NA  
arrangement 措施;安排;协定 1< b~="  
arrears 欠款 <'T DOYb  
arrears of pay 欠付薪酬 p*jH5h cy  
arrears of revenue 逾期未收税款;逾期未收的帐项 C\[:{d  
articles of association 组织章程;组织细则;组织章程细则 asW W@E  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 U4"&T,'lTL  
ascertainment of profit 确定利润 "Z';nmv'N  
"Asia Clear" “亚洲结算系统”
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