[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: ?"N,do  
calendar year figure 历年数字 (y[+s?;WyB  
call 催缴通知；认购期权 y$Sn3_9 V  
call deposit 通知存款；活期存款 casva;  
call loan 短期同业拆借；通知贷款 %
YlL-*7L  
call margin 补仓；追加保证金 Kp'_lKW)]q  
call market 短期同业拆放市场 zp:kdN7!^  
call money 短期同业拆借；活期贷款 l<>syHCH;L  
call option 认购期权；看涨期权 szu!*wc9  
call price 赎回价格；提前赎回价 Wl/oun~o  
call warrant 认购认股权证；回购认股权证 >k"Z'9l  
callable share 可收回股份；可兑付股份 7IB< 0  
called up share capital 已催缴股本 :3pJGMv(  
Canadian Dollar [CAD] 加拿大元 eY)ugq>'  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 eRKuy l  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 {`2! 3= "  
cancellation price 取消费 NGcd  
cap 上限 Uoe;4ni  
capital 资本；资金 !K-lO{Z^  
Capital Accord 《资本协定》 u9ObFm$7  
capital account 资本帐；非经常帐 HT0VdvLw  
capital account commitment balance 资本帐承担额结余 hOw  
Capital Adequacy Directive [CAD] 《资本充足指引》 it.Lh'N;T  
capital adequacy ratio [CAR] 资本充足比率 d]{wZ#x  
capital allowance 资本免税额 Mrysy)x  
capital alteration 资本变更 gBp,p\ Xc  
capital and liabilities ratio 资本负债比率 s!(O7Ub  
capital and liquidity requirement 资本与流动资金的规定 xl8=y  
capital appreciation 资本增值 Ezsb'cUa(  
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 y.PWh<dI  
capital assets 资本资产 `2
-6Qv  
capital at risk 风险资本 ^YG'p?r.s  
capital base 资本基础；资金基础 `Sgj!/!F  
capital charges 资本支出；资本费用 nX~Qt%  
capital commitment 资本承担 wX5Yo{  
capital contribution certificate 出资证明书 sdN@ZP  
capital convergence 划一资本充足比率 XrP'FLY o  
capital cost 资本成本；建设成本；建设费用 HYU-F_|N=  
capital cover 资本保证 %3b;`Oa  
capital deficit 资本亏绌；资本赤字 UdO(9Jc5^  
capital divided into shares 资本分成股份 KYa}k0tVAp  
capital element 资本因素；资本部分 &O8vI,M  
capital equipment 资本设备 )45~YDS;t  
capital expenditure 资本开支；非经常开支 Q^13KWvuV  
capital expenses 资本费用 >=Bl/0YH  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 4SRjF$Bsz  
capital flow 资金流量 F{*{f =E!B  
capital formation 资本形成；集资 N{+6V`\  
capital formation figure 资本组合数字 (bhMo^3/*  
capital fund 资本基金 5i71@?q;  
capital gain 资本增益；资本增值 QFekj@  
capital gains tax 资本增值税 oKyl2jg+,  
capital goods 资本财货；资本货物 cdd6*+E  
capital grant 非经常补助金；非经常拨款；建设补助金 B|9 [DNd  
capital grant cycle 建设补助金周期 %!P^se  
capital injection 注入资本；注资 *<r\:g  
capital input 投入资本 pQ~Y 7  
capital intensity 资本密集度 '`s\_Q)hG_  
capital intensive 资本密集 T{WJf-pI  
capital investment 资本投资 t =LIkwD  
Capital Investment Fund 资本投资基金 hk*@<ff  
capital loss 资本损失 iA.:{^_)09  
capital maintenance 资本保值；资本保留 F:$*0!  
capital market 资本市场；资金市场 +"}#4  
capital market instrument 资本市场票据 `L~gERW#  
capital money 资本款项 T-MC|>pv  
capital money subject to a trust 信托财产资本 s!73To}>  
capital movement 资本流动 =Jyi9VN=&  
capital nature 资本性质 9}-;OJe  
capital outlay 资本支出 \d -H+t]  
capital portion 资本部分 %Z
~0v wY  
capital profit 资本利润 M
ZIZ"b  
capital project 基本工程项目；非经常开支项目 ZNfQM&<d  
capital receipt 资本收入 o|7ztpr  
capital redemption 资本赎回 9U]3B)h%m  
capital redemption business 资本赎回业务 LI}@qL e  
capital redemption contract 资本赎回合约 \9t/*%:  
capital redemption reserve 资本赎回储备 k'6x_ G  
capital reduction 资本减缩；减资 <@.
!\  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交易所有限公司〕 E;1QD/E$  
capital repayment 偿还资本 wXR7Ifrv  
capital reserve 资本储备；后备资本 a~*wZJ  
capital revenue 资本收益；非经常收入 F ?N+ __o  
capital spending 资本开支；资本支出；非经常开支 JnE\z*
NB  
capital stock 股本 }[;{@Zn  
capital stock subscription 认缴股本；认购股本 m=[3"X3W1V  
capital subsidy 建设津贴；基本建设津贴 %2@O,uCo@  
capital subvention 非经常资助金 8*x/NaH /\  
capital sum 资本额 to9X2^  
capital tax 资本税 ,7:?Du}  
capital transfer tax 资本转移税 m'n<.1;1{j  
capital turnover 资本周转率 qs$w9I  
capital value 资本价值 qtR/K=^i  
capital works project 基本工程项目 MSqW {  
Capital Works Reserve Fund 基本工程储备基金 sq rY<@%  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 E"<-To  
capitalization 资本化；资本总额 #1)#W6 h\  
capitalization of interest 利息化作本金 Hb&C;lk  
capitalized interest 化作本金的利息 Au10]b  
capitalized loan 转作资本的贷款 ]Uj7f4)k   
capitalized value 资本还原值；资本化价值