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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 D>W&#A8&y  
allotment notice 股份配售通知;配股通知 )mwwceN  
allotment of shares 股份分配 WLj]EsA.  
allowable 可获宽免;免税的 J Hm Pa  
allowable business loss 可扣除的营业亏损 hLZf A rq}  
allowable expenses 可扣税的支出  weu+$Kr  
allowance 免税额;津贴;备抵;准备金 'R-\6;3E>9  
allowance for debts 债项的免税额 ><"|>(y  
allowance for depreciation by wear and tear 耗损折旧免税额 yeta)@nH  
allowance for funeral expenses 殡殓费的免税额 juF=ZW%i  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ;-py h(  
allowance for repairs and outgoings 修葺及支出方面的免税额 e/+.^ '{  
allowance to debtor 给债务人的津贴 T|BlFJ0"  
alteration of capital 资本更改 dz/@] a  
alternate trustee 候补受托人 EFVZAY"+!;  
amalgamation 合并 d{NMG)`x\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  :^{KY(3  
ambit of charges 征税范围;收费范围 }UGSE2^1  
amended valuation 经修订的估值 OwNM`xSa|\  
American Commodities Exchange 美国商品交易所 YfT D  
American Express Bank Limited 美国运通银行 aL&egM*  
American Stock Exchange 美国证券交易所 Y0lLO0'  
amortization 摊销 m5N,[^-  
amount due from banks 存放银行同业的款项 ._]Pz 6  
amount due from banks abroad 存放海外银行同业的款项 RiR],Sj  
amount due from holding companies 控股公司欠款 rWNe&gFM  
amount due from local banks 存放本港银行同业的款项 v07A3oj  
amount due to banks 银行同业的存款 #P}n+w_@  
amount due to banks abroad 海外银行同业的存款 )ej1)RU"  
amount due to holding companies 控股公司存款 %$o[,13=  
amount due to local banks 本港银行同业的存款 J?Y,3cc.  
amount due to outport banks 外埠银行同业的存款 tx<^P V2  
amount for note issue 发行纸币的款额 zJ}abo6rVw  
amount of bond 担保契据的款额 U%@C<o "  
amount of consideration 代价款额 L58H)V3Pn  
amount of contribution 供款数额 [+b8 !'|&  
amount of indebtedness 负债款额 %?+Lkj&  
amount of principal of the loan 贷款本金额 A*+gWn,4Y_  
amount of rates chargeable 应征差饷数额 pO)EYla9  
amount of share capital 股本额 J^#g?RHN>m  
amount of sums assured 承保款额 ,!^c`_Q\>@  
amount of variation 变动幅度 +\ "NPK@3  
amount of vote 拨款数额 x5\Du6 3  
amount payable 应付款额 xa]yq%  
amount receivable 应收款额 ;! ?l8R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y$,~"$su|  
analysis 分析 *mj=kJ7(  
ancillary risk 附属风险 D[]0/+,  
annual account 周年帐目;周年帐目报表;年度决算;年结 ~cO iv  
annual accounting date 年结日期 o58c!44  
annual allowance 每年免税额;年积金;年度津贴;年津 R%}<z*~NE@  
annual balance 年度余额 0w TOdCvmb  
annual disposable income 每年可动用收入 k_u!E3{~  
annual estimates 周年预算 f0^s<:*  
annual fee 年费 W)f=\.7  
annual general meeting 周年大会 kFkI[WKyZ  
annual growth rate 年增率;每年增长率 {y5 L  
annual long-term supplement 长期个案每年补助金 [x, `)Fk  
annual pensionable emolument 可供计算退休金的年薪 U&*%KPy`  
annual report 年报 5/ U{b5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _XY(Qd  
annual return 周年报表;周年申报表;每年报税表格 P$y'``  
Annual Return Rules 《周年报表规则》 &|'yq zS3  
annual review of consumer prices 每年消费物价回顾 9vDOSwU*  
annual roll-forward basis 逐年延展方式 qo \9,<  
annual salary 年薪 rrgOp5aV"  
annual statement 年度报表;年度决算表 ,2FI?}+R  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 [h B$%i]\<  
annuitant 年金受益人 ,S(Z\[x0  
annuity 年金 ^A\(M%*F  
annuity contract 年金合约 znWB.H  
annuity on human life 人寿年金 o>+mw|{  
antecedent debt 先前的债项 RRQv<x  
ante-dated cheque 倒填日期支票 $f+I#uJ  
anticipated expenditure 预期开支 ^@=4HtA  
anticipated net profit 预期纯利 ,1CmB@  
anticipated revenue 预期收入 SQ+r'g  
anti-inflation measure 反通货膨胀措施 =)jo}MB  
anti-inflationary stance 反通货膨胀立场 as/PM"  
apparent deficit 表面赤字 qG~6YCqii  
apparent financial solvency 表面偿债能力 s% vy^x29  
apparent partner 表面合伙人 rk;]7Wu  
application for personal assessment 个人入息课税申请书 E&t8nlTx  
application of fund 资金应用 E^{!B]/oP  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 )'7Qd(4WT  
appointed actuary 委任精算师 eAP 8!  
appointed auditor 委任核数师;委任审计师 pih 0ME}z  
appointed trustee 委任的受托人 sL\ {.ad5  
appointer 委任人 s7:_!Nd@8  
apportioned pro rata 按比例分摊 >hG*=4oh  
apportionment 分配;分摊 }{,Wha5\n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ld|GY>rH  
apportionment formula 分摊方程式 w03Ur4>T  
apportionment of estate duty 遗产税的分摊 b-<@3N.9]  
appraisal 估价;评估 3PLA*n+%  
appreciable growth 可观增长 8a8D0}'  
appreciable impact 显着影响 K(lVAKiP]  
appreciable increase 可观增长 Q*'OY~  
appreciation 增值;升值 XMP4YWuVc  
appreciation against other currencies 相对其他货币升值 <ycR/X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^PJN$BJx  
appreciation tax 增值税 hz<TjWXv'  
appropriation 拨款;拨用;拨付 }$uwAevP{y  
appropriation account 拨款帐目 !v%>W< 3Q  
Appropriation Bill 拨款法案 OfA+|xT&  
appropriation-in-aid system 补助拨款办法 br k*;  
approved assets 核准资产 <rui\/4NJ  
approved basket stock 认可一篮子证券 G^VOA4  
approved budget 核准预算 <u# 7K\:  
approved charitable donation 认可慈善捐款 #s>'IPc0  
approved charitable institution 认可慈善机构 8gt*`]I  
approved currency 核准货币;认可货币 &e*@:5Z:k  
approved estimates 核准预算 #CyqiOM\*  
approved estimates of expenditure 核准开支预算 _"t>72 `  
approved overseas insurer 核准海外保险人 |tLD^`bt  
approved overseas trust company 核准海外信托公司 >RJ&b  
approved pooled investment fund 核准汇集投资基金 KC(z TY  
approved provident fund scheme 认可公积金计划 LIz'hfS!  
approved provision 核准拨款 C v*K.T  
approved redeemable share 核准可赎回股份 `pDTjJ  
approved regional stock 认可地区性证券 =h ~n5wQG  
approved retirement scheme 认可退休金计划 suLC7x`Z  
approved subordinated loan 核准附属贷款 JqYa~6 C  
arbitrage 套戥;套汇;套利 BOy&3.h5?  
arbitrageur 套戥者;套汇者 W*(- * \1[  
arbitrary amount 临时款项 ;g2UIb?{6  
arrangement 措施;安排;协定 61gyx6v  
arrears 欠款 B~& }Mv  
arrears of pay 欠付薪酬 5.yiNWh  
arrears of revenue 逾期未收税款;逾期未收的帐项 *W,[k&;:  
articles of association 组织章程;组织细则;组织章程细则 sD{Wc%5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ,D<U PtPQ  
ascertainment of profit 确定利润 ^rjUye%EK  
"Asia Clear" “亚洲结算系统”
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