[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: L,]=vba'$  
calendar year figure 历年数字 uTvv(f  
call 催缴通知；认购期权 J5yidymrpW  
call deposit 通知存款；活期存款 "!UVs+)]  
call loan 短期同业拆借；通知贷款 BNucc']  
call margin 补仓；追加保证金 +K$N AT  
call market 短期同业拆放市场 ma & To=  
call money 短期同业拆借；活期贷款 K%j&/T j1  
call option 认购期权；看涨期权 mpay^.(%  
call price 赎回价格；提前赎回价 G^Tk 20*  
call warrant 认购认股权证；回购认股权证 KL?)akk  
callable share 可收回股份；可兑付股份 KMK`F{  
called up share capital 已催缴股本 'vIx#k4D1  
Canadian Dollar [CAD] 加拿大元 TMVryb  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 V H^AcO  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 BavO\{J#|0  
cancellation price 取消费 \nvAa_,  
cap 上限 bGXR7u &K  
capital 资本；资金 X%{'<
baR  
Capital Accord 《资本协定》 5OP`c<  
capital account 资本帐；非经常帐 q6q1\YB  
capital account commitment balance 资本帐承担额结余 pchBvly+0  
Capital Adequacy Directive [CAD] 《资本充足指引》 f [o%hCS  
capital adequacy ratio [CAR] 资本充足比率 )Y]/^1h x  
capital allowance 资本免税额 (lH,JX`$a  
capital alteration 资本变更 %$ceJ`%1e  
capital and liabilities ratio 资本负债比率 'r}
fZ  
capital and liquidity requirement 资本与流动资金的规定 ,?-\ x6  
capital appreciation 资本增值 G*}F5.>8(  
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 1s7^uA$}6  
capital assets 资本资产 kBEmmgL  
capital at risk 风险资本 ;N=G=X|}  
capital base 资本基础；资金基础
>^_ bD  
capital charges 资本支出；资本费用 z;}6f  
capital commitment 资本承担 C;rG]t^%  
capital contribution certificate 出资证明书 -$a>f4]  
capital convergence 划一资本充足比率 NCS!:d:Ry  
capital cost 资本成本；建设成本；建设费用 xF
Fr  
capital cover 资本保证 )Hw:E
71h2  
capital deficit 资本亏绌；资本赤字 x4K`]Fvhl  
capital divided into shares 资本分成股份 )R) a@op  
capital element 资本因素；资本部分 S"2qJ!.u  
capital equipment 资本设备 dZ(|uC!?  
capital expenditure 资本开支；非经常开支 A.%CAGU5w  
capital expenses 资本费用 Tupi
q  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 ~,gXaw  
capital flow 资金流量 ":W%,`@$  
capital formation 资本形成；集资 >yK0iK{  
capital formation figure 资本组合数字 -8Ti*:
 
capital fund 资本基金 i%{X9!*%TX  
capital gain 资本增益；资本增值 rAq
xTd
F  
capital gains tax 资本增值税  u\e\'\  
capital goods 资本财货；资本货物 :14i?4Fd  
capital grant 非经常补助金；非经常拨款；建设补助金 O>0VTW  
capital grant cycle 建设补助金周期 t}p@:'  
capital injection 注入资本；注资 +C{p%`<  
capital input 投入资本 gUax'^w;V;  
capital intensity 资本密集度 )mcEQ-!b  
capital intensive 资本密集 +V(5w`qx  
capital investment 资本投资 lX!`zy{3k  
Capital Investment Fund 资本投资基金 uQCo6"e  
capital loss 资本损失 VM=+afY5M  
capital maintenance 资本保值；资本保留 #;tT8[Ewuw  
capital market 资本市场；资金市场 H=MCjh&$q  
capital market instrument 资本市场票据 %Z]'!X  
capital money 资本款项 12`_;[37  
capital money subject to a trust 信托财产资本 O}ejWP8>  
capital movement 资本流动 %Kb9tHg  
capital nature 资本性质 kJK,6mN  
capital outlay 资本支出 rP=sG;d  
capital portion 资本部分 ?w&SW{ I  
capital profit 资本利润 (jWss V1  
capital project 基本工程项目；非经常开支项目 :
os
z  
capital receipt 资本收入 TYgQJW?  
capital redemption 资本赎回 zsl,,gk9Y  
capital redemption business 资本赎回业务 \+PIe7f_  
capital redemption contract 资本赎回合约 d
j9?t  
capital redemption reserve 资本赎回储备 ZU2laqa_  
capital reduction 资本减缩；减资 Wsj=!Obc  
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〕 C*70;:b  
capital repayment 偿还资本 `iShJ z96  
capital reserve 资本储备；后备资本 ~%y@Xsot>  
capital revenue 资本收益；非经常收入 f^<6`Aeq  
capital spending 资本开支；资本支出；非经常开支 h1"zV6U  
capital stock 股本 Yo
ODR  
capital stock subscription 认缴股本；认购股本 A7XnHPIw  
capital subsidy 建设津贴；基本建设津贴 #VbVsl  
capital subvention 非经常资助金 ;e8V +h  
capital sum 资本额 F phDF  
capital tax 资本税 =H5\$&xj4.  
capital transfer tax 资本转移税 E_ucab-Fi  
capital turnover 资本周转率 i

rBDGT~  
capital value 资本价值 76fIC  
capital works project 基本工程项目 I*[tMzE  
Capital Works Reserve Fund 基本工程储备基金 <g2_6C\j  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 |FR3w0o  
capitalization 资本化；资本总额 &~sfYW  
capitalization of interest 利息化作本金 Jc*XX u)  
capitalized interest 化作本金的利息 4/>Our 5  
capitalized loan 转作资本的贷款 VL( <  
capitalized value 资本还原值；资本化价值