[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: KM0 #M'dXy  
calendar year figure 历年数字 <,rjU
*"  
call 催缴通知；认购期权 Ubn5tN MK  
call deposit 通知存款；活期存款 >%[(C*Cks  
call loan 短期同业拆借；通知贷款 OIewG5O  
call margin 补仓；追加保证金 y-sQ"HPN  
call market 短期同业拆放市场 "_#%W oo  
call money 短期同业拆借；活期贷款 &]vd7Q.t  
call option 认购期权；看涨期权 2N)Ywqvj  
call price 赎回价格；提前赎回价
IyP\7WZ  
call warrant 认购认股权证；回购认股权证 ZQ20IY|,  
callable share 可收回股份；可兑付股份 wc__g8?'  
called up share capital 已催缴股本 i NQk{n  
Canadian Dollar [CAD] 加拿大元 *^.b}K%  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 )-jvp8%BK  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 :hJhEQH(9  
cancellation price 取消费 /;.M$}Z>`  
cap 上限 g_n=vO('X  
capital 资本；资金 W Ua-hm2:  
Capital Accord 《资本协定》 o@pM??&x  
capital account 资本帐；非经常帐 9wWjl}%  
capital account commitment balance 资本帐承担额结余 DMs|Q$XB  
Capital Adequacy Directive [CAD] 《资本充足指引》 NqF-[G<  
capital adequacy ratio [CAR] 资本充足比率 SxH}/I|W  
capital allowance 资本免税额 X^xu$d6   
capital alteration 资本变更 7d4RtdI  
capital and liabilities ratio 资本负债比率 r2sog{R  
capital and liquidity requirement 资本与流动资金的规定 5utj$ha2  
capital appreciation 资本增值 #4cuNX5m%  
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〕 1km=9[;w'  
capital assets 资本资产 Y_)04dmr@[  
capital at risk 风险资本 <:&w/NjbI  
capital base 资本基础；资金基础 =G=.TH RUk  
capital charges 资本支出；资本费用 o9 eK7*D  
capital commitment 资本承担 W%h<@@c4,  
capital contribution certificate 出资证明书 `L;I/Hp  
capital convergence 划一资本充足比率 BAKfs/N  
capital cost 资本成本；建设成本；建设费用 m CdkYN#  
capital cover 资本保证 `>#X,Lw$g  
capital deficit 资本亏绌；资本赤字 Nxt/R%(  
capital divided into shares 资本分成股份 Hpsg[d)!  
capital element 资本因素；资本部分 HQUL?URt  
capital equipment 资本设备 +ubO
-A?  
capital expenditure 资本开支；非经常开支 CyXcA;H,.  
capital expenses 资本费用 ;G\rhk  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 '*~{1gG `  
capital flow 资金流量 ZjI^0D8  
capital formation 资本形成；集资 "?S#vUS+ 2  
capital formation figure 资本组合数字 }'X}!_9w>  
capital fund 资本基金 H"&N<"hw  
capital gain 资本增益；资本增值 #o^E1cI  
capital gains tax 资本增值税 G3OQbqn  
capital goods 资本财货；资本货物 j5/H#_.  
capital grant 非经常补助金；非经常拨款；建设补助金 km|~DkJ\a`  
capital grant cycle 建设补助金周期 +b{h*WWdj  
capital injection 注入资本；注资 nwkhGQ  
capital input 投入资本 W&p-Z" =)  
capital intensity 资本密集度 oNEU?+  
capital intensive 资本密集 t(_XB|AKm  
capital investment 资本投资 % vP{C  
Capital Investment Fund 资本投资基金 twN(]w}Ps|  
capital loss 资本损失 QR8F'7S  
capital maintenance 资本保值；资本保留 )0'O!O  
capital market 资本市场；资金市场 {< wq}~  
capital market instrument 资本市场票据 8vP d~te  
capital money 资本款项 (h%wO  
capital money subject to a trust 信托财产资本 W&yw5rt**  
capital movement 资本流动 O42An$}  
capital nature 资本性质 )1]C%)zn  
capital outlay 资本支出 RE7[bM3a  
capital portion 资本部分 ,Y5+UzE@  
capital profit 资本利润 /3c1{%B\  
capital project 基本工程项目；非经常开支项目 Jq; }q63:  
capital receipt 资本收入 eVlI:yqppj  
capital redemption 资本赎回 o1g[(zky  
capital redemption business 资本赎回业务 #/1Bam6
 
capital redemption contract 资本赎回合约 \Lc]6?,R  
capital redemption reserve 资本赎回储备 ah
f$#UQLb  
capital reduction 资本减缩；减资 >l7 o/*4  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交易所有限公司〕 >H%8~ Oek  
capital repayment 偿还资本 dZYS5_w r  
capital reserve 资本储备；后备资本 r%a$u%)oD  
capital revenue 资本收益；非经常收入 `
}=Fw0  
capital spending 资本开支；资本支出；非经常开支 ?IWLl  
capital stock 股本 p1D-Q7F  
capital stock subscription 认缴股本；认购股本 |Y99s)2&N  
capital subsidy 建设津贴；基本建设津贴 onmO>q*  
capital subvention 非经常资助金 8uu:e<PLv  
capital sum 资本额 AKWw36lm  
capital tax 资本税 Fd91Y  
capital transfer tax 资本转移税 3&zmy'b*:  
capital turnover 资本周转率 <l6CtK@  
capital value 资本价值 cK?t]%S  
capital works project 基本工程项目 cCeD3CuRA%  
Capital Works Reserve Fund 基本工程储备基金 @z,'IW74V  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 k+i=0P0mf  
capitalization 资本化；资本总额 v0y7N_U5n  
capitalization of interest 利息化作本金 SVpe^iQ]1\  
capitalized interest 化作本金的利息 m|y]j4  
capitalized loan 转作资本的贷款 Op0 #9W  
capitalized value 资本还原值；资本化价值