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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 HM/ q B^  
allotment notice 股份配售通知;配股通知 c}A^0,"z>  
allotment of shares 股份分配 ]#`bYh^y  
allowable 可获宽免;免税的 sMZ \6  
allowable business loss 可扣除的营业亏损 < javZJ  
allowable expenses 可扣税的支出 3XIxuQwf  
allowance 免税额;津贴;备抵;准备金 (U)=t$=o  
allowance for debts 债项的免税额 NJ.kT uk  
allowance for depreciation by wear and tear 耗损折旧免税额 ?G@%haqn6  
allowance for funeral expenses 殡殓费的免税额 a`}-^;}SW  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 [yz;OoA:;  
allowance for repairs and outgoings 修葺及支出方面的免税额 AK[c!mzx  
allowance to debtor 给债务人的津贴 ;k>{I8L~  
alteration of capital 资本更改 tZJKB1#WbP  
alternate trustee 候补受托人 |$Td-M^)  
amalgamation 合并 yDPek*#^"q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 46b.= }  
ambit of charges 征税范围;收费范围 -szvO_UP  
amended valuation 经修订的估值 uaiG (O   
American Commodities Exchange 美国商品交易所 B$)KZR(u  
American Express Bank Limited 美国运通银行 k,2% %m  
American Stock Exchange 美国证券交易所 t^q/'9Ai&J  
amortization 摊销 jsuQ R  
amount due from banks 存放银行同业的款项 )[A}h'J)  
amount due from banks abroad 存放海外银行同业的款项 aD.A +es  
amount due from holding companies 控股公司欠款  BzDS  
amount due from local banks 存放本港银行同业的款项 >6Q-e$GS@  
amount due to banks 银行同业的存款  A/9 wr  
amount due to banks abroad 海外银行同业的存款 *Nv<,Br,F  
amount due to holding companies 控股公司存款 17-K~ybc  
amount due to local banks 本港银行同业的存款 f.!cR3XgV  
amount due to outport banks 外埠银行同业的存款 k7j;'6  
amount for note issue 发行纸币的款额 <3i!{"}  
amount of bond 担保契据的款额 )pg?ZM9  
amount of consideration 代价款额 .69{GM?  
amount of contribution 供款数额 @rE>D  
amount of indebtedness 负债款额 {L#P dj{  
amount of principal of the loan 贷款本金额 'E9\V\bi  
amount of rates chargeable 应征差饷数额 ]1X];x&e  
amount of share capital 股本额 kc}e},k  
amount of sums assured 承保款额 1&U U6|X  
amount of variation 变动幅度 @hk~8y]rz  
amount of vote 拨款数额 )F:hv[iv  
amount payable 应付款额 =h4XsV)rO  
amount receivable 应收款额 j &~OR6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q?`bu:yS  
analysis 分析 B7cXbUAQs  
ancillary risk 附属风险 dH8H<K~  
annual account 周年帐目;周年帐目报表;年度决算;年结 ondF  
annual accounting date 年结日期 =V(I  
annual allowance 每年免税额;年积金;年度津贴;年津 [-Dx)N  
annual balance 年度余额 ]2?t $"G8  
annual disposable income 每年可动用收入 hS<+=3 <M  
annual estimates 周年预算 B&cC;Hw  
annual fee 年费 lV3\5AEW  
annual general meeting 周年大会 0C7x1:  
annual growth rate 年增率;每年增长率 fxjs"rD5  
annual long-term supplement 长期个案每年补助金 [8<)^k  
annual pensionable emolument 可供计算退休金的年薪 ^dQ#\uy  
annual report 年报 {@k5e) Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?,]25q   
annual return 周年报表;周年申报表;每年报税表格 ;'*"(F=D6  
Annual Return Rules 《周年报表规则》 c'[l%4U8[  
annual review of consumer prices 每年消费物价回顾 > -f`mT  
annual roll-forward basis 逐年延展方式 Po% V%~  
annual salary 年薪 "+p_{J/P  
annual statement 年度报表;年度决算表 Mc9%s$MT  
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 YeT[KjX  
annuitant 年金受益人 7&E3d P  
annuity 年金 3s" Rv@  
annuity contract 年金合约 LyH{{+V  
annuity on human life 人寿年金 awGI|d  
antecedent debt 先前的债项 o@vo,JU  
ante-dated cheque 倒填日期支票 &;|/I`+  
anticipated expenditure 预期开支 Eb[*nWF=  
anticipated net profit 预期纯利 Y`w+?}(M  
anticipated revenue 预期收入 USv: + .  
anti-inflation measure 反通货膨胀措施 kU0e;r1N  
anti-inflationary stance 反通货膨胀立场 I!~5.  
apparent deficit 表面赤字 Ab/ gY$l  
apparent financial solvency 表面偿债能力 CM_FF:<tn  
apparent partner 表面合伙人 [?^,,.Dd  
application for personal assessment 个人入息课税申请书 o/ ozX4C  
application of fund 资金应用 b|P[ \9  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 -r7*C :E  
appointed actuary 委任精算师 Z  G3u  
appointed auditor 委任核数师;委任审计师 Z+x,Awq  
appointed trustee 委任的受托人 h@&& .S`B  
appointer 委任人 '(r/@%=U  
apportioned pro rata 按比例分摊 wknX\,`Q  
apportionment 分配;分摊 h,"K+$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $C#G8Ck,  
apportionment formula 分摊方程式 4 cDjf~n  
apportionment of estate duty 遗产税的分摊 N*y09?/h  
appraisal 估价;评估 1^jGSB.%A  
appreciable growth 可观增长 @lRTp  
appreciable impact 显着影响 ?#da4W  
appreciable increase 可观增长 a"@k11  
appreciation 增值;升值 hOG9  
appreciation against other currencies 相对其他货币升值 iv*`.9TK-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rOHU)2  
appreciation tax 增值税 4$ya$Y%s%  
appropriation 拨款;拨用;拨付 B&3oo   
appropriation account 拨款帐目 `7[z%cuK  
Appropriation Bill 拨款法案 tJ;<=.n  
appropriation-in-aid system 补助拨款办法 %ukFn &-2@  
approved assets 核准资产 >)\x\e  
approved basket stock 认可一篮子证券 MEf`&<t  
approved budget 核准预算 )RG@D\t,  
approved charitable donation 认可慈善捐款 lV<2+Is  
approved charitable institution 认可慈善机构 [uqe|< :  
approved currency 核准货币;认可货币 Sc#B -4m  
approved estimates 核准预算 PT4Wox9U  
approved estimates of expenditure 核准开支预算 l+`f\},  
approved overseas insurer 核准海外保险人 o."k7fLB  
approved overseas trust company 核准海外信托公司 B >2"O  
approved pooled investment fund 核准汇集投资基金 B)>r~v]  
approved provident fund scheme 认可公积金计划 o}O"  
approved provision 核准拨款 <+o*"z\mI  
approved redeemable share 核准可赎回股份 YW9r'{(D(I  
approved regional stock 认可地区性证券 q% *-4GP  
approved retirement scheme 认可退休金计划 /Y| y0iK  
approved subordinated loan 核准附属贷款 6:_@;/03%  
arbitrage 套戥;套汇;套利 J8IdQ:4^l  
arbitrageur 套戥者;套汇者 >v--R8I*  
arbitrary amount 临时款项 -hL0}Wy$N  
arrangement 措施;安排;协定 `TwDR6&  
arrears 欠款 ?'SHt9b3|  
arrears of pay 欠付薪酬 b/;!yOF  
arrears of revenue 逾期未收税款;逾期未收的帐项 ,6T F]6:  
articles of association 组织章程;组织细则;组织章程细则 $$'a  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 z 3((L  
ascertainment of profit 确定利润 D#"BY; J  
"Asia Clear" “亚洲结算系统”
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