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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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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 =)}Yw)  
allotment notice 股份配售通知;配股通知 #+H3b!8=  
allotment of shares 股份分配 >}B53.;.k  
allowable 可获宽免;免税的 jx'hxC'3  
allowable business loss 可扣除的营业亏损 [HhaBy9  
allowable expenses 可扣税的支出 %%9T-+T  
allowance 免税额;津贴;备抵;准备金 9"?;H%.  
allowance for debts 债项的免税额 >>c%I  c  
allowance for depreciation by wear and tear 耗损折旧免税额 s<;{q+1#  
allowance for funeral expenses 殡殓费的免税额 U8{^-#(Uz  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 hcpe~spz9|  
allowance for repairs and outgoings 修葺及支出方面的免税额 tr58J% Mu  
allowance to debtor 给债务人的津贴 7)RRCsn  
alteration of capital 资本更改 ^fV-m&F)K*  
alternate trustee 候补受托人 _FU}IfG>t  
amalgamation 合并 kZ;Y/DH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7pN&fAtj/  
ambit of charges 征税范围;收费范围 8_Z"@  
amended valuation 经修订的估值 0+K<;5"63d  
American Commodities Exchange 美国商品交易所 ju!V1ky  
American Express Bank Limited 美国运通银行 L#WGOl  
American Stock Exchange 美国证券交易所 3lbGG42:  
amortization 摊销 MAp#1+k  
amount due from banks 存放银行同业的款项 Qb7&S5m  
amount due from banks abroad 存放海外银行同业的款项 _C=01 %/  
amount due from holding companies 控股公司欠款 ^x Z=";eq  
amount due from local banks 存放本港银行同业的款项 G^Y^)pc]   
amount due to banks 银行同业的存款 A@;{ #.O  
amount due to banks abroad 海外银行同业的存款 *uSlp_;kB  
amount due to holding companies 控股公司存款 `QZKW  
amount due to local banks 本港银行同业的存款 (,tL(:c  
amount due to outport banks 外埠银行同业的存款 /z(d!0_q|v  
amount for note issue 发行纸币的款额 Y5y7ONcn  
amount of bond 担保契据的款额 l GJN;G7  
amount of consideration 代价款额 >`|Wg@_  
amount of contribution 供款数额 t qUBl?i  
amount of indebtedness 负债款额 G5lBCm   
amount of principal of the loan 贷款本金额 |"[;0)dw^  
amount of rates chargeable 应征差饷数额 ] K+8f-  
amount of share capital 股本额 nkz<t   
amount of sums assured 承保款额 %.wx]:o  
amount of variation 变动幅度 W)^%/lAh  
amount of vote 拨款数额 );?tGX  
amount payable 应付款额 ^)o]hE|  
amount receivable 应收款额 A8k $.E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &XW ~l>!+  
analysis 分析 t. HwX9  
ancillary risk 附属风险 \mZB*k)+  
annual account 周年帐目;周年帐目报表;年度决算;年结 Nrq/Pkmy  
annual accounting date 年结日期 JEK_W<BD  
annual allowance 每年免税额;年积金;年度津贴;年津 v?}rA%so  
annual balance 年度余额 [!Djs![O  
annual disposable income 每年可动用收入 >;#rK@*&  
annual estimates 周年预算 n<F3&2w  
annual fee 年费 xiL+s-   
annual general meeting 周年大会 n'?]_z<  
annual growth rate 年增率;每年增长率 {E}D6`{  
annual long-term supplement 长期个案每年补助金 VA`VDUG,  
annual pensionable emolument 可供计算退休金的年薪 Pb1.X9*8c  
annual report 年报 >jnx2$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 flz7{W  
annual return 周年报表;周年申报表;每年报税表格 |,({$TrF  
Annual Return Rules 《周年报表规则》  z@~mu  
annual review of consumer prices 每年消费物价回顾 9 Z"WV5o  
annual roll-forward basis 逐年延展方式 Q(R -8"  
annual salary 年薪 ` +)Bl%*  
annual statement 年度报表;年度决算表 ? m9=Me  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 F& Rr&m  
annuitant 年金受益人 y-S23B(  
annuity 年金 ~Q]/=H K  
annuity contract 年金合约 FE:} D ;$  
annuity on human life 人寿年金 tOZ-]>U  
antecedent debt 先前的债项 B,` `2\B  
ante-dated cheque 倒填日期支票 R8YU#D (Q  
anticipated expenditure 预期开支 :f7:@8  
anticipated net profit 预期纯利 Hn/V*RzQ  
anticipated revenue 预期收入 jaIcIc=Pf  
anti-inflation measure 反通货膨胀措施 cY+n 6k5  
anti-inflationary stance 反通货膨胀立场 `uqe[u;`6  
apparent deficit 表面赤字 y5?kv-"c  
apparent financial solvency 表面偿债能力  Y=H_U$  
apparent partner 表面合伙人 gc b8eB ,  
application for personal assessment 个人入息课税申请书 r1z+yx  
application of fund 资金应用 9H53H"5q  
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 Bsk` e  
appointed actuary 委任精算师 UMMGT6s,E8  
appointed auditor 委任核数师;委任审计师 7\H_9o0$  
appointed trustee 委任的受托人 fP- =wd  
appointer 委任人 #iRd2Qj%  
apportioned pro rata 按比例分摊 F3 g$b,RMH  
apportionment 分配;分摊 #MviO!@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ) % gU  
apportionment formula 分摊方程式 +:/.\ 3v71  
apportionment of estate duty 遗产税的分摊 + (`.pa z@  
appraisal 估价;评估 @y6^/'  
appreciable growth 可观增长 MM&qLAa"f  
appreciable impact 显着影响 Mp^G7JY,  
appreciable increase 可观增长 .3SP# mI  
appreciation 增值;升值 mi@uX@ #  
appreciation against other currencies 相对其他货币升值 i&<@}:,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *ozXilO  
appreciation tax 增值税 rKTc 6h:)  
appropriation 拨款;拨用;拨付 0Ag2zx  
appropriation account 拨款帐目 !, sQB_09C  
Appropriation Bill 拨款法案 [(vV45(E  
appropriation-in-aid system 补助拨款办法 &KV$x3  
approved assets 核准资产 L"uidd0(g  
approved basket stock 认可一篮子证券 DD6K[\  
approved budget 核准预算 -k%|sqDZj  
approved charitable donation 认可慈善捐款 d6zq,x!cI  
approved charitable institution 认可慈善机构 p77=~s   
approved currency 核准货币;认可货币 #U vWS  
approved estimates 核准预算 SP vKq=,  
approved estimates of expenditure 核准开支预算 cet|k!   
approved overseas insurer 核准海外保险人 7c<_j55(  
approved overseas trust company 核准海外信托公司  {+gK\Nz  
approved pooled investment fund 核准汇集投资基金 II\}84U2 .  
approved provident fund scheme 认可公积金计划 -AQ 7Bd  
approved provision 核准拨款 d 7Z$/ $  
approved redeemable share 核准可赎回股份 !nQoz^_`P  
approved regional stock 认可地区性证券   [ L  
approved retirement scheme 认可退休金计划 MB6lKLy6~  
approved subordinated loan 核准附属贷款 ,0?3k  
arbitrage 套戥;套汇;套利 mAe)Hy %  
arbitrageur 套戥者;套汇者 :Z6l)R+V  
arbitrary amount 临时款项 c A{,2CYc  
arrangement 措施;安排;协定 ApcE)mjpc  
arrears 欠款 ;9)=~)  
arrears of pay 欠付薪酬 )X6I #q8  
arrears of revenue 逾期未收税款;逾期未收的帐项 bV*q~ @xh  
articles of association 组织章程;组织细则;组织章程细则 mE9ytFH\k  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 oP:OurX8V  
ascertainment of profit 确定利润 w3Dqpo8E  
"Asia Clear" “亚洲结算系统”
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