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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 (ncm]W  
allotment notice 股份配售通知;配股通知 tVUC@M>'  
allotment of shares 股份分配 /JcfAY  
allowable 可获宽免;免税的 \`kH2`  
allowable business loss 可扣除的营业亏损 {zck Y  
allowable expenses 可扣税的支出 H$@5\pP>  
allowance 免税额;津贴;备抵;准备金 7%MD0qm-  
allowance for debts 债项的免税额 ^X?D4a|;#g  
allowance for depreciation by wear and tear 耗损折旧免税额 cr wui8  
allowance for funeral expenses 殡殓费的免税额 rd )_*{  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]3KMFV}  
allowance for repairs and outgoings 修葺及支出方面的免税额 LMGo8%2I  
allowance to debtor 给债务人的津贴 r 9~Wh $  
alteration of capital 资本更改 t^k^e{,q#  
alternate trustee 候补受托人 l-v(~u7  
amalgamation 合并 $`a>y jma  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eb#yCDIC   
ambit of charges 征税范围;收费范围 ;q"Yz-3  
amended valuation 经修订的估值 9Z[EzKd<~'  
American Commodities Exchange 美国商品交易所 n%Rl$  
American Express Bank Limited 美国运通银行  /# FU"  
American Stock Exchange 美国证券交易所 `GpOS_;  
amortization 摊销 Xn%ty@8  
amount due from banks 存放银行同业的款项 uY_vX\;67z  
amount due from banks abroad 存放海外银行同业的款项 B=<Z@u  
amount due from holding companies 控股公司欠款 )01,3J>#  
amount due from local banks 存放本港银行同业的款项 7u=R5  
amount due to banks 银行同业的存款  %"jp':  
amount due to banks abroad 海外银行同业的存款 2 -C*RHRx  
amount due to holding companies 控股公司存款 v1j&oA}$.  
amount due to local banks 本港银行同业的存款 }Sx+:N*  
amount due to outport banks 外埠银行同业的存款 %U uVD  
amount for note issue 发行纸币的款额 G~+BO'U9'G  
amount of bond 担保契据的款额 v'e5j``=  
amount of consideration 代价款额 \/8oua_)  
amount of contribution 供款数额 pYBY"r  
amount of indebtedness 负债款额 Cu $mb}@  
amount of principal of the loan 贷款本金额 fep8hf B;  
amount of rates chargeable 应征差饷数额 yQ03&{#  
amount of share capital 股本额 E9bc pup  
amount of sums assured 承保款额 x|=]Xxco  
amount of variation 变动幅度 h>:eu#  
amount of vote 拨款数额 svWQk9d  
amount payable 应付款额 Chs#}=gzi  
amount receivable 应收款额 \i.Yhl:O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H[DBL  
analysis 分析 'V`Hp$r  
ancillary risk 附属风险 }od5kK;  
annual account 周年帐目;周年帐目报表;年度决算;年结 oro^'#ki  
annual accounting date 年结日期 !uc"|S?  
annual allowance 每年免税额;年积金;年度津贴;年津 |Bhj L,  
annual balance 年度余额 GF/!@N  
annual disposable income 每年可动用收入 +M{A4nYY|1  
annual estimates 周年预算 P$H9  
annual fee 年费 W1\F-:4L@  
annual general meeting 周年大会 1"fbQ^4`  
annual growth rate 年增率;每年增长率 \1MMz Z4rf  
annual long-term supplement 长期个案每年补助金 Pw|J([  
annual pensionable emolument 可供计算退休金的年薪 &a9Y4~e::  
annual report 年报 "Nh}_jO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 LD gGVl  
annual return 周年报表;周年申报表;每年报税表格 Q~-MB]'  
Annual Return Rules 《周年报表规则》 r^ Mu`*x*  
annual review of consumer prices 每年消费物价回顾 JW2~ G!@  
annual roll-forward basis 逐年延展方式 2'-!9!C  
annual salary 年薪 5<77o|  
annual statement 年度报表;年度决算表 + d289"  
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 _0Z8V[  
annuitant 年金受益人 ]m=2 $mK  
annuity 年金 2_C&p6VGj  
annuity contract 年金合约 7H$wpn Zln  
annuity on human life 人寿年金 cKe{ ]a  
antecedent debt 先前的债项 %4I13|<A`  
ante-dated cheque 倒填日期支票 :(TOtrK@  
anticipated expenditure 预期开支 pRc<U^Z.h  
anticipated net profit 预期纯利 zy\R>4i'#Q  
anticipated revenue 预期收入 D=_FrEM_IA  
anti-inflation measure 反通货膨胀措施 7\<}378/^  
anti-inflationary stance 反通货膨胀立场 P^-daRb  
apparent deficit 表面赤字 d#cEAy  
apparent financial solvency 表面偿债能力 @E !`:/k  
apparent partner 表面合伙人 aTi,gJ;*  
application for personal assessment 个人入息课税申请书 /s[D[:P_  
application of fund 资金应用 1<E:`,Mn?  
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 (!:+q$#BK  
appointed actuary 委任精算师 aQ#6PO7.Z  
appointed auditor 委任核数师;委任审计师 =g^k$ Rc  
appointed trustee 委任的受托人 .[:2M9Rx  
appointer 委任人 @q++eGm\Q  
apportioned pro rata 按比例分摊 RA ER\9i  
apportionment 分配;分摊 9 lH00n+'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }~+_|  
apportionment formula 分摊方程式 h/xV; oj  
apportionment of estate duty 遗产税的分摊 BWev(SF{Ny  
appraisal 估价;评估 Kq&JvY^  
appreciable growth 可观增长 t_NnQ4)=  
appreciable impact 显着影响 "]kq,j^]  
appreciable increase 可观增长 m-AW}1:\f  
appreciation 增值;升值 ?3; 0 SAh  
appreciation against other currencies 相对其他货币升值 0`~#H1TK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /=+Bc=<lZ  
appreciation tax 增值税 K lSg0s  
appropriation 拨款;拨用;拨付 lCxPR'C|  
appropriation account 拨款帐目 IRY/0v  
Appropriation Bill 拨款法案 Tq,xW  
appropriation-in-aid system 补助拨款办法 x2$Y"b?vz  
approved assets 核准资产 $e/[!3CASP  
approved basket stock 认可一篮子证券 h$_5)d~  
approved budget 核准预算 nmy!.0SQ-  
approved charitable donation 认可慈善捐款 ]]!&>tOlI  
approved charitable institution 认可慈善机构 jrLV\(p  
approved currency 核准货币;认可货币 v7#`b}'W  
approved estimates 核准预算 |N+uEiJ  
approved estimates of expenditure 核准开支预算 p)YI8nW  
approved overseas insurer 核准海外保险人 tXW7G@  
approved overseas trust company 核准海外信托公司 `#y?:s ]e  
approved pooled investment fund 核准汇集投资基金 [e?vqm .  
approved provident fund scheme 认可公积金计划 *]+5T-R% $  
approved provision 核准拨款 _eg&j  
approved redeemable share 核准可赎回股份 dW} m44X  
approved regional stock 认可地区性证券 h:~ 8WV|  
approved retirement scheme 认可退休金计划 Mx_O'D  
approved subordinated loan 核准附属贷款 %?i~`0-:n%  
arbitrage 套戥;套汇;套利  c FV3  
arbitrageur 套戥者;套汇者 K/IG6s;Xj  
arbitrary amount 临时款项 {/Qg4pc!  
arrangement 措施;安排;协定 Cy2)M(RW  
arrears 欠款 p{W'[A{J .  
arrears of pay 欠付薪酬 6sz:rv}  
arrears of revenue 逾期未收税款;逾期未收的帐项 D?`|`Mu  
articles of association 组织章程;组织细则;组织章程细则 /4 %ycr6  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 6< @F  
ascertainment of profit 确定利润 bd[%=5  
"Asia Clear" “亚洲结算系统”
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