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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 6' *6tS  
allotment notice 股份配售通知;配股通知 'dwsm7Xd  
allotment of shares 股份分配 `GqF/?i  
allowable 可获宽免;免税的 |u`YT;`!"-  
allowable business loss 可扣除的营业亏损 [ uqr  
allowable expenses 可扣税的支出 i/! {k2  
allowance 免税额;津贴;备抵;准备金 rIPg,4y*S!  
allowance for debts 债项的免税额 = z5=?  
allowance for depreciation by wear and tear 耗损折旧免税额 lg-`zV3  
allowance for funeral expenses 殡殓费的免税额 _RcEfT  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 IJ.H/l}h  
allowance for repairs and outgoings 修葺及支出方面的免税额 w:B&8I(n}w  
allowance to debtor 给债务人的津贴 ui8$F "I*  
alteration of capital 资本更改 u@D5SkT  
alternate trustee 候补受托人 ~jKIuO/  
amalgamation 合并 ,?U(PEO\f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %zc.b  
ambit of charges 征税范围;收费范围 uu4! e{K  
amended valuation 经修订的估值 Y]R=z*i%  
American Commodities Exchange 美国商品交易所 O^c?w8   
American Express Bank Limited 美国运通银行 n)cc\JPQ  
American Stock Exchange 美国证券交易所 TS=%iMa  
amortization 摊销 b?=r%D->w  
amount due from banks 存放银行同业的款项 q:>`|~MX  
amount due from banks abroad 存放海外银行同业的款项 miBCq l@x  
amount due from holding companies 控股公司欠款  `&a8Wv  
amount due from local banks 存放本港银行同业的款项 "nJMS6HJ[  
amount due to banks 银行同业的存款 hTAc}'^$  
amount due to banks abroad 海外银行同业的存款 e+Mm!\ ;`  
amount due to holding companies 控股公司存款 rfdA?X{Q0  
amount due to local banks 本港银行同业的存款 Wsd_RT}ww  
amount due to outport banks 外埠银行同业的存款 i{:?Iw 'ay  
amount for note issue 发行纸币的款额 6;I zw$X  
amount of bond 担保契据的款额 RU.j[8N$  
amount of consideration 代价款额 BB,-HhYT0  
amount of contribution 供款数额 r_ 9"^Er  
amount of indebtedness 负债款额 !bK;/)  
amount of principal of the loan 贷款本金额 fX:G;vYn  
amount of rates chargeable 应征差饷数额 1jSmTI d  
amount of share capital 股本额 8oHIXnK  
amount of sums assured 承保款额 +7"UF) ~k  
amount of variation 变动幅度 Yo5ged]i  
amount of vote 拨款数额 U2_;  
amount payable 应付款额 %LdBO1D0  
amount receivable 应收款额 `h'Ab63  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M9Z9s11{H  
analysis 分析 ,9:v2=C_  
ancillary risk 附属风险 z,qNuv"W  
annual account 周年帐目;周年帐目报表;年度决算;年结 Q\~#cLJ/  
annual accounting date 年结日期 ]w)uo4<^J  
annual allowance 每年免税额;年积金;年度津贴;年津 <1sUK4nQ,  
annual balance 年度余额 D_f :D^  
annual disposable income 每年可动用收入 @uxg;dyI~  
annual estimates 周年预算 ' z^v}~  
annual fee 年费 kad$Fp39  
annual general meeting 周年大会 /KiaLS  
annual growth rate 年增率;每年增长率 Q Na*Y@i  
annual long-term supplement 长期个案每年补助金 tr 8 Q{  
annual pensionable emolument 可供计算退休金的年薪 BhyLcUBuB  
annual report 年报  Mv%B#J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _=5\$6  
annual return 周年报表;周年申报表;每年报税表格 -RThd"  
Annual Return Rules 《周年报表规则》 5',b~Pp  
annual review of consumer prices 每年消费物价回顾 iQh:y:Jo1&  
annual roll-forward basis 逐年延展方式  9mv6  
annual salary 年薪 [di&N!Ao  
annual statement 年度报表;年度决算表 fK4O N'[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 ]_ y;Igaj  
annuitant 年金受益人 Q!fk|D+j  
annuity 年金 |Pse=_i  
annuity contract 年金合约 ,l)AYu!q4F  
annuity on human life 人寿年金 K8iQ?  
antecedent debt 先前的债项 n<[H!4  
ante-dated cheque 倒填日期支票 +zFEx%3^  
anticipated expenditure 预期开支 w^$$'5=  
anticipated net profit 预期纯利 ~bjT,i  
anticipated revenue 预期收入 v@!r$jZ  
anti-inflation measure 反通货膨胀措施 (n{!~'3  
anti-inflationary stance 反通货膨胀立场 No/D"S#  
apparent deficit 表面赤字 i;+<5_   
apparent financial solvency 表面偿债能力 ^[  >  
apparent partner 表面合伙人 F.R0c@&W  
application for personal assessment 个人入息课税申请书 6nk.q|n:g  
application of fund 资金应用 'Ya-;5Y]  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 X0m6<q  
appointed actuary 委任精算师 <,'^dR7,  
appointed auditor 委任核数师;委任审计师 -uK@2} NZ  
appointed trustee 委任的受托人 0[OlJMVf  
appointer 委任人 u7u1lx>S  
apportioned pro rata 按比例分摊 ^6^A/] v  
apportionment 分配;分摊 zL:k(7E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ef6LBNWY.  
apportionment formula 分摊方程式 -F-,Gcos  
apportionment of estate duty 遗产税的分摊 Z5>}  
appraisal 估价;评估 Fc"+L+h@W  
appreciable growth 可观增长 y=WCR*N  
appreciable impact 显着影响 ?Qh[vcF7`  
appreciable increase 可观增长 =$%_asQJ  
appreciation 增值;升值 3n TpL#  
appreciation against other currencies 相对其他货币升值 $-]PD`wmY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YcuHYf5  
appreciation tax 增值税 u&Y1,:hiL  
appropriation 拨款;拨用;拨付 .`N&,& H  
appropriation account 拨款帐目 oth=#hfU^  
Appropriation Bill 拨款法案 8F`799[p  
appropriation-in-aid system 补助拨款办法 ez*O'U  
approved assets 核准资产 o,y {fv:ki  
approved basket stock 认可一篮子证券 '#Y[(5  
approved budget 核准预算 QcDtZg\  
approved charitable donation 认可慈善捐款 WPNvZg9*c  
approved charitable institution 认可慈善机构 ;hU~nj+{  
approved currency 核准货币;认可货币 Z|Xv_Xo|4  
approved estimates 核准预算  AQz&u  
approved estimates of expenditure 核准开支预算 T_?,?  
approved overseas insurer 核准海外保险人 u*H V  
approved overseas trust company 核准海外信托公司 X1~ B  
approved pooled investment fund 核准汇集投资基金 2Y{r2m|o  
approved provident fund scheme 认可公积金计划 vJ!<7 l&  
approved provision 核准拨款 X6c['Zrc  
approved redeemable share 核准可赎回股份 0f|nI8,z  
approved regional stock 认可地区性证券 ,n+~S^r  
approved retirement scheme 认可退休金计划 EPwM+#|e-  
approved subordinated loan 核准附属贷款 E./Gt. Na  
arbitrage 套戥;套汇;套利 ~Aq$GH 4  
arbitrageur 套戥者;套汇者 cY\"{o"C  
arbitrary amount 临时款项 !_UBw 7Zm  
arrangement 措施;安排;协定 0Fm,F&12  
arrears 欠款 5oI gxy  
arrears of pay 欠付薪酬 ~C2[5r{So  
arrears of revenue 逾期未收税款;逾期未收的帐项 0(dXU\Y  
articles of association 组织章程;组织细则;组织章程细则 W_N!f=HW  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 O_w RI\ !  
ascertainment of profit 确定利润 p^QB^HEV  
"Asia Clear" “亚洲结算系统”
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