[专业英语]注册会计师英语加试实用资料大全一(财务英语3) [复制链接]

C: j^sg6.Z*  
calendar year figure 历年数字 K8|r&`X0  
call 催缴通知；认购期权 ,Zx0%#6  
call deposit 通知存款；活期存款 l\H=m3Bg  
call loan 短期同业拆借；通知贷款 6Gl
J>r+n  
call margin 补仓；追加保证金 au(D66VO  
call market 短期同业拆放市场 C^Yb\N}S  
call money 短期同业拆借；活期贷款 C }j"Qi`  
call option 认购期权；看涨期权 B3`5O[6  
call price 赎回价格；提前赎回价 P= BZ+6DS  
call warrant 认购认股权证；回购认股权证 @D[_}JE  
callable share 可收回股份；可兑付股份 2QcOR4_V  
called up share capital 已催缴股本 e(&v"}Ef`  
Canadian Dollar [CAD] 加拿大元 QO:!p5^:  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 )u&|_&g{}J  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 n+9=1Oo"  
cancellation price 取消费 ,2oWWsC7  
cap 上限 eb{nWP  
capital 资本；资金 J1U/.`Oy  
Capital Accord 《资本协定》 p$c6<'UqH  
capital account 资本帐；非经常帐 Dj?> <@  
capital account commitment balance 资本帐承担额结余 F {e@W([  
Capital Adequacy Directive [CAD] 《资本充足指引》 O/(`S<iip  
capital adequacy ratio [CAR] 资本充足比率 _Ay9p[l  
capital allowance 资本免税额 .hb:s,0mP  
capital alteration 资本变更 hh%-(HaLX3  
capital and liabilities ratio 资本负债比率 xIW3={b3  
capital and liquidity requirement 资本与流动资金的规定 wU36sCo  
capital appreciation 资本增值 <$$yw=ef  
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 H2 {+)  
capital assets 资本资产 Pj^{|U21  
capital at risk 风险资本 FX&~\kmV'j  
capital base 资本基础；资金基础 |^I0dR/w:  
capital charges 资本支出；资本费用 pU}(@oy  
capital commitment 资本承担 2zA4vZkbcw  
capital contribution certificate 出资证明书 :RTC!spy  
capital convergence 划一资本充足比率 iuW[`ouX  
capital cost 资本成本；建设成本；建设费用 Rok7n1gW  
capital cover 资本保证 >>
)b 'c  
capital deficit 资本亏绌；资本赤字 bH9kj/q\b  
capital divided into shares 资本分成股份 qr^3R&z!}  
capital element 资本因素；资本部分 CsR$c,8X.  
capital equipment 资本设备 {]!mrAjD  
capital expenditure 资本开支；非经常开支 f}ji?p  
capital expenses 资本费用 re?,Wext\  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 =o(5_S.u;  
capital flow 资金流量 >8^ $ [}w  
capital formation 资本形成；集资 ]cWUZ{puRB  
capital formation figure 资本组合数字 U$.@]F4&  
capital fund 资本基金 g)[V(yWu  
capital gain 资本增益；资本增值 HZB>{O   
capital gains tax 资本增值税 P )"m0Lu<  
capital goods 资本财货；资本货物 =:Fc;n>c<K  
capital grant 非经常补助金；非经常拨款；建设补助金 7IH@oMvE  
capital grant cycle 建设补助金周期 n ATuD  
capital injection 注入资本；注资 %lhEM }Sm  
capital input 投入资本 Lx1FpHo  
capital intensity 资本密集度 k,6f &#x  
capital intensive 资本密集 G6P?2@  
capital investment 资本投资 ZY={8T@  
Capital Investment Fund 资本投资基金 ::lKL  
capital loss 资本损失 Y
_IF;V\  
capital maintenance 资本保值；资本保留 iN\4gQ!  
capital market 资本市场；资金市场 h8S.x)  
capital market instrument 资本市场票据 @f~RdO3  
capital money 资本款项 (zYtNLoFx  
capital money subject to a trust 信托财产资本 #4%]o%.  
capital movement 资本流动 %D34/=(X  
capital nature 资本性质 {SPq$B_VR  
capital outlay 资本支出 n1t*sk/J  
capital portion 资本部分 G@\1E+Ip  
capital profit 资本利润 $y&E(J  
capital project 基本工程项目；非经常开支项目 &X ):4  
capital receipt 资本收入 #e1>H1eU  
capital redemption 资本赎回 sN*N&XG  
capital redemption business 资本赎回业务 X1|njJGO1  
capital redemption contract 资本赎回合约 W~;`WR;.  
capital redemption reserve 资本赎回储备 X*XZb F"=  
capital reduction 资本减缩；减资 ]L $\ #  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交易所有限公司〕 py!|\00}  
capital repayment 偿还资本 &< `NT D  
capital reserve 资本储备；后备资本 F?*-4I-  
capital revenue 资本收益；非经常收入 M61xPq8y5  
capital spending 资本开支；资本支出；非经常开支 wLH>:yKUU  
capital stock 股本 ~O0 $Suv  
capital stock subscription 认缴股本；认购股本  hoUD;3  
capital subsidy 建设津贴；基本建设津贴 )JLdO
*H  
capital subvention 非经常资助金 ->-KCd1b  
capital sum 资本额 Y|f[bw  
capital tax 资本税 C*_C;6.~Y  
capital transfer tax 资本转移税 u@UMP@"#  
capital turnover 资本周转率 -t'jNR'  
capital value 资本价值 61>.vT8P  
capital works project 基本工程项目 )e+>w=t  
Capital Works Reserve Fund 基本工程储备基金 rC%*$g $  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 C.yQ=\U2  
capitalization 资本化；资本总额 $?Hu#Kn,(  
capitalization of interest 利息化作本金 85:=4N%  
capitalized interest 化作本金的利息 ?m}
s4a  
capitalized loan 转作资本的贷款 xd?f2=dd~h  
capitalized value 资本还原值；资本化价值