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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 v'tk: Hm1  
allotment notice 股份配售通知;配股通知 P_U-R%f  
allotment of shares 股份分配 -f=hL7NW  
allowable 可获宽免;免税的 CgC wM=!r  
allowable business loss 可扣除的营业亏损 |sz9l/,lG  
allowable expenses 可扣税的支出 |{T2|iJI  
allowance 免税额;津贴;备抵;准备金 J7xmf,76w  
allowance for debts 债项的免税额 >^&+,*tsS4  
allowance for depreciation by wear and tear 耗损折旧免税额 T^_9R ;  
allowance for funeral expenses 殡殓费的免税额 "Cb<~Dy  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 >.|gmo>b  
allowance for repairs and outgoings 修葺及支出方面的免税额 *b EsWeP  
allowance to debtor 给债务人的津贴 ~@JC1+  
alteration of capital 资本更改 {W] jVh p  
alternate trustee 候补受托人 'S" F=)*-  
amalgamation 合并 5mU_S\)4:z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wG O)!u 4  
ambit of charges 征税范围;收费范围 v &n &i?  
amended valuation 经修订的估值 iq$/ 6!t  
American Commodities Exchange 美国商品交易所 WmA578|l!  
American Express Bank Limited 美国运通银行 Fm "$W^H  
American Stock Exchange 美国证券交易所 5oS\uX|  
amortization 摊销 \~PFD%]:3  
amount due from banks 存放银行同业的款项 MXb(Z9)]kw  
amount due from banks abroad 存放海外银行同业的款项 jTnu! H2o  
amount due from holding companies 控股公司欠款 DZue.or  
amount due from local banks 存放本港银行同业的款项 ~ 4a aJ0  
amount due to banks 银行同业的存款 e 3K  
amount due to banks abroad 海外银行同业的存款 Cp%|Q.?  
amount due to holding companies 控股公司存款 3>+;G4  
amount due to local banks 本港银行同业的存款 !_@%/I6  
amount due to outport banks 外埠银行同业的存款 /!hW6u5  
amount for note issue 发行纸币的款额 (P?9Jct  
amount of bond 担保契据的款额 !T*izMX}  
amount of consideration 代价款额 AN@Vos Cu  
amount of contribution 供款数额 '' 6  
amount of indebtedness 负债款额 7F.,Xvw&@  
amount of principal of the loan 贷款本金额 q`P:PRgM  
amount of rates chargeable 应征差饷数额 c,@6MeKHq  
amount of share capital 股本额 :R)IaJ6)  
amount of sums assured 承保款额 #_d%hr~d  
amount of variation 变动幅度 L6m'u6:1{  
amount of vote 拨款数额 qb Q> z+c  
amount payable 应付款额 ]l%j>Vb!L  
amount receivable 应收款额 _D~a4tgS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~J|0G6H  
analysis 分析 Gkl#s7'  
ancillary risk 附属风险 PsLCO(26  
annual account 周年帐目;周年帐目报表;年度决算;年结 -Q; w4@  
annual accounting date 年结日期 iaB5t<t1r  
annual allowance 每年免税额;年积金;年度津贴;年津 DxlX-  
annual balance 年度余额 nV,a|V5Xm  
annual disposable income 每年可动用收入 (I$hw"%&  
annual estimates 周年预算 gP3[=a"\  
annual fee 年费 3r\QLIr L8  
annual general meeting 周年大会 g=)@yZ3>v  
annual growth rate 年增率;每年增长率 .NKN2  
annual long-term supplement 长期个案每年补助金 b|NEU-oy  
annual pensionable emolument 可供计算退休金的年薪 ^N]*Zf~N?  
annual report 年报 %9j]N$.V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4t":WutC  
annual return 周年报表;周年申报表;每年报税表格 4T:ZEvdzf  
Annual Return Rules 《周年报表规则》 zSu2B6YU}  
annual review of consumer prices 每年消费物价回顾 qVfOf\x.e  
annual roll-forward basis 逐年延展方式 y.zW>Mfl  
annual salary 年薪 O%Mh g\#B  
annual statement 年度报表;年度决算表 bu]bfnYi9  
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 _/Hu'9432  
annuitant 年金受益人 +mJAIjH  
annuity 年金 0^+W"O  
annuity contract 年金合约 S C#  
annuity on human life 人寿年金 FEkx&9]  
antecedent debt 先前的债项 4 QWHGh "  
ante-dated cheque 倒填日期支票 *d=pK*g  
anticipated expenditure 预期开支 m\(a{x  
anticipated net profit 预期纯利 %\A~w3E  
anticipated revenue 预期收入 i[B%:q:&  
anti-inflation measure 反通货膨胀措施 N67m=wRx  
anti-inflationary stance 反通货膨胀立场 uZfo[_g0S  
apparent deficit 表面赤字 'G&w[8mqY  
apparent financial solvency 表面偿债能力 d$!ibL#o  
apparent partner 表面合伙人 `!i>fo~  
application for personal assessment 个人入息课税申请书 ~%]+5^Ka]  
application of fund 资金应用 L(.5:&Y=`  
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#B_^ $  
appointed actuary 委任精算师 p|zW2L  
appointed auditor 委任核数师;委任审计师 j9%=^ZoQj  
appointed trustee 委任的受托人 ' `S,d[~  
appointer 委任人 j:0z/gHp$  
apportioned pro rata 按比例分摊 ?n}L+|  
apportionment 分配;分摊 m 9r X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k{; 2*6b0  
apportionment formula 分摊方程式 J( 0c#}d  
apportionment of estate duty 遗产税的分摊 .A E(D7d6  
appraisal 估价;评估 )/UkJ/}j  
appreciable growth 可观增长 d4lEd>Ni  
appreciable impact 显着影响 um/iK}O  
appreciable increase 可观增长 Ra/S46$  
appreciation 增值;升值 Lx.X#n.]T  
appreciation against other currencies 相对其他货币升值 8IO4>CMkv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _s^sZ{'2_  
appreciation tax 增值税 O[!]/qP+.  
appropriation 拨款;拨用;拨付 tlj ^0  
appropriation account 拨款帐目 kxh $R>  
Appropriation Bill 拨款法案 >y5~:L  
appropriation-in-aid system 补助拨款办法 |1#*`2j\=9  
approved assets 核准资产 ~x2azY2DP  
approved basket stock 认可一篮子证券 d;K,2  
approved budget 核准预算 {a(TT)d  
approved charitable donation 认可慈善捐款 y:mXv<g  
approved charitable institution 认可慈善机构 zhS\|tI  
approved currency 核准货币;认可货币 F8q|$[nH  
approved estimates 核准预算 XOU 9r(  
approved estimates of expenditure 核准开支预算 Wh,p$|vL  
approved overseas insurer 核准海外保险人 O9bIo]B  
approved overseas trust company 核准海外信托公司 W 5-=,t  
approved pooled investment fund 核准汇集投资基金 |Gz(q4  
approved provident fund scheme 认可公积金计划 5-*/wKjLz  
approved provision 核准拨款 3>ytpXUEGx  
approved redeemable share 核准可赎回股份 }5`Kn}rY  
approved regional stock 认可地区性证券 *~cq (PFQ  
approved retirement scheme 认可退休金计划 *&XOzaVU  
approved subordinated loan 核准附属贷款 `j9 ;9^  
arbitrage 套戥;套汇;套利 A\LMmg  
arbitrageur 套戥者;套汇者 k*J0K=U|  
arbitrary amount 临时款项 r3'0{Nn+  
arrangement 措施;安排;协定 umI@ej+D  
arrears 欠款 #V@[<S2  
arrears of pay 欠付薪酬 Lc=t,=OhGe  
arrears of revenue 逾期未收税款;逾期未收的帐项 `Ps&N^[  
articles of association 组织章程;组织细则;组织章程细则 L\a G.\  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 eot%T h?[  
ascertainment of profit 确定利润 f<<1.4)oSV  
"Asia Clear" “亚洲结算系统”
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