[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: .D3`'K3t{[  
calendar year figure 历年数字 cKpQr7]ur  
call 催缴通知；认购期权 qvN "1=nJ  
call deposit 通知存款；活期存款 x:C@)CAr  
call loan 短期同业拆借；通知贷款 -R74/GBg  
call margin 补仓；追加保证金 \P?--AIq<  
call market 短期同业拆放市场 @SQceQfB  
call money 短期同业拆借；活期贷款 ER2V*,n@  
call option 认购期权；看涨期权 5*XH6g F  
call price 赎回价格；提前赎回价 }#|2z}!  
call warrant 认购认股权证；回购认股权证 uH] m]t  
callable share 可收回股份；可兑付股份 l]u
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called up share capital 已催缴股本 hOn  
Canadian Dollar [CAD] 加拿大元 (-'PD_|  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 fr]Hc+7  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 `r9^:
TMN  
cancellation price 取消费 6>lW5U^yA\  
cap 上限 XJ\ _V[WA  
capital 资本；资金 'rh\CA/}D  
Capital Accord 《资本协定》 DZ%8 |PmB  
capital account 资本帐；非经常帐 =ty2_6&>  
capital account commitment balance 资本帐承担额结余 ex:3ua$N  
Capital Adequacy Directive [CAD] 《资本充足指引》 p Mh++H]"  
capital adequacy ratio [CAR] 资本充足比率 a^x  0 l  
capital allowance 资本免税额 1V\1]J/  
capital alteration 资本变更 e~*S4dKR  
capital and liabilities ratio 资本负债比率 AD,@,|A  
capital and liquidity requirement 资本与流动资金的规定 sHF%=V u  
capital appreciation 资本增值 P8u" T!G  
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 BMF3XcH~G  
capital assets 资本资产 Ul9b.`6  
capital at risk 风险资本 ]ci RiMkT(  
capital base 资本基础；资金基础 xNx`J@xt$  
capital charges 资本支出；资本费用 E~qK&7+   
capital commitment 资本承担 x;*VCs
 
capital contribution certificate 出资证明书 >7
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capital convergence 划一资本充足比率 W >Kp\
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capital cost 资本成本；建设成本；建设费用 L% zuI& q  
capital cover 资本保证 0x6@{0  
capital deficit 资本亏绌；资本赤字  @}Pw0vC  
capital divided into shares 资本分成股份 7~L|;^(  
capital element 资本因素；资本部分 r"6 lLc  
capital equipment 资本设备 bf{Ep=-  
capital expenditure 资本开支；非经常开支 KM EXT$p  
capital expenses 资本费用 @!Y.935/0  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 z{AM2Z  
capital flow 资金流量 vDWr|M%``l  
capital formation 资本形成；集资 )~G8 LZ  
capital formation figure 资本组合数字 hg!x_Eq|  
capital fund 资本基金 ;Xz(B4N~o  
capital gain 资本增益；资本增值 "_Zh5 g  
capital gains tax 资本增值税 @RQ+JYQi  
capital goods 资本财货；资本货物 @i\7k(9:A  
capital grant 非经常补助金；非经常拨款；建设补助金 =:kiSrBS3t  
capital grant cycle 建设补助金周期 *-+C<2"  
capital injection 注入资本；注资 ;%M2x5  
capital input 投入资本 Y{`3`Pg&N  
capital intensity 资本密集度 3KR2TcT#{  
capital intensive 资本密集 PZ~`O  
capital investment 资本投资 F1zT )wW  
Capital Investment Fund 资本投资基金 rUGZjLIGqz  
capital loss 资本损失 "Fo  
capital maintenance 资本保值；资本保留 rGGS]^  
capital market 资本市场；资金市场 elNB7%Y/  
capital market instrument 资本市场票据 g6HphRJ5s  
capital money 资本款项 5^bh .uF  
capital money subject to a trust 信托财产资本 7O]J^H+7  
capital movement 资本流动 USH@:c#t  
capital nature 资本性质 [9'|7fdU  
capital outlay 资本支出 dVij <! Lu  
capital portion 资本部分 6hR^qdHg  
capital profit 资本利润 8Ix-i  
capital project 基本工程项目；非经常开支项目 PV5-^Y"v  
capital receipt 资本收入 \z&03@Sw  
capital redemption 资本赎回 {(8U8f<'=y  
capital redemption business 资本赎回业务 cu)@P0I  
capital redemption contract 资本赎回合约 f6@^
Mg  
capital redemption reserve 资本赎回储备 IY-(- a8  
capital reduction 资本减缩；减资 i/l!Cr2  
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〕 )*"T  
capital repayment 偿还资本 MHC.k=  
capital reserve 资本储备；后备资本 vsOdp:Yp9!  
capital revenue 资本收益；非经常收入  zjZ;xn  
capital spending 资本开支；资本支出；非经常开支 W9:fKP  
capital stock 股本 $1:}(nO,  
capital stock subscription 认缴股本；认购股本 @'6S[zU  
capital subsidy 建设津贴；基本建设津贴 q}wl_ku9+  
capital subvention 非经常资助金 IptB.bYc  
capital sum 资本额 //ne']L  
capital tax 资本税 oHv{Y  
capital transfer tax 资本转移税 z_5rAlnwT.  
capital turnover 资本周转率 ]?v?Q
fh2  
capital value 资本价值 HQ ELK  
capital works project 基本工程项目 z36brv<_'p  
Capital Works Reserve Fund 基本工程储备基金 R (+h)#![  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 Nv}U/$$S  
capitalization 资本化；资本总额 Uqb
]e?@  
capitalization of interest 利息化作本金 P2A ]qX  
capitalized interest 化作本金的利息 FY_avW  
capitalized loan 转作资本的贷款 OqAh4qa,$  
capitalized value 资本还原值；资本化价值