[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: :FTMmW,>'  
calendar year figure 历年数字 07^iP>?  
call 催缴通知；认购期权 ssN6M./6  
call deposit 通知存款；活期存款 @0u~?!g@  
call loan 短期同业拆借；通知贷款 2P@sn!*{1  
call margin 补仓；追加保证金 %Va!\#  
call market 短期同业拆放市场 Xn%pNxUL  
call money 短期同业拆借；活期贷款 Gvr@|{k  
call option 认购期权；看涨期权 cj'}4(  
call price 赎回价格；提前赎回价 Nu?-0>  
call warrant 认购认股权证；回购认股权证 n4#;k=mA  
callable share 可收回股份；可兑付股份 %s(k_|G+4  
called up share capital 已催缴股本 :1bW VM)  
Canadian Dollar [CAD] 加拿大元 aN8|J?JH  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 -3=#u_  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 j4R(B  
cancellation price 取消费 Y/ .Z.FD`  
cap 上限 4k@5/5zsM  
capital 资本；资金 j?x>_#tIY  
Capital Accord 《资本协定》 [.uG5%fa  
capital account 资本帐；非经常帐 |* ;B  
capital account commitment balance 资本帐承担额结余 z-.+x3&o @  
Capital Adequacy Directive [CAD] 《资本充足指引》 ;k>&FWEG  
capital adequacy ratio [CAR] 资本充足比率 n+A?"`6*#  
capital allowance 资本免税额 5MtLT#
C3r  
capital alteration 资本变更 2-Ej4I~  
capital and liabilities ratio 资本负债比率 WL?\5?G9l  
capital and liquidity requirement 资本与流动资金的规定 ap+JQ@b  
capital appreciation 资本增值 /*X2c6<d  
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〕 3GhRWB-U  
capital assets 资本资产 yooX$  
capital at risk 风险资本 %~E ?Z!_W  
capital base 资本基础；资金基础 O%5 r[  
capital charges 资本支出；资本费用 ^Uf]Q$uCjE  
capital commitment 资本承担 r'HtZo$^R  
capital contribution certificate 出资证明书 xk5@d6Y{r  
capital convergence 划一资本充足比率 5a|w+HO,  
capital cost 资本成本；建设成本；建设费用 ^5h]Y;tx  
capital cover 资本保证 AN/;)wc  
capital deficit 资本亏绌；资本赤字 9{5&^RbCp  
capital divided into shares 资本分成股份 w.YiO5|y  
capital element 资本因素；资本部分 dE4L=sTEsy  
capital equipment 资本设备 BlA_.]Sg$  
capital expenditure 资本开支；非经常开支 #\ X#w<\?  
capital expenses 资本费用 8L:ji,"  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 5',8 ziJQ  
capital flow 资金流量 v{ 0=  
capital formation 资本形成；集资 %R}.#,Suo  
capital formation figure 资本组合数字 @W[f1  
capital fund 资本基金 uP~@U"!  
capital gain 资本增益；资本增值 IpcNuZo9&  
capital gains tax 资本增值税 #/Vh|UeX  
capital goods 资本财货；资本货物 'kL#]  
capital grant 非经常补助金；非经常拨款；建设补助金 d\R,Q  
capital grant cycle 建设补助金周期 <FcG oGK  
capital injection 注入资本；注资 =,_ +0M9  
capital input 投入资本 %}Ss
,XJ  
capital intensity 资本密集度 lFV N07hG  
capital intensive 资本密集 4GY[7^  
capital investment 资本投资 4'a=pnE$  
Capital Investment Fund 资本投资基金 hog=
ut  
capital loss 资本损失 ~,oMz<iMV  
capital maintenance 资本保值；资本保留 5 ft`zf  
capital market 资本市场；资金市场 d(:8M  
capital market instrument 资本市场票据 `Nb[G)Xh  
capital money 资本款项 e%@~MQ-  
capital money subject to a trust 信托财产资本 1
^7hf;|#g  
capital movement 资本流动 MbZJ;,e?  
capital nature 资本性质 ZaV8qAsP  
capital outlay 资本支出 v*
SEb~[  
capital portion 资本部分 S||}nJ0  
capital profit 资本利润 gy 3i+J  
capital project 基本工程项目；非经常开支项目 ->g*</  
capital receipt 资本收入 X\@C.H2ttY  
capital redemption 资本赎回
5qZ1FE  
capital redemption business 资本赎回业务 DRp~jW(\y  
capital redemption contract 资本赎回合约 h?BFvbAt  
capital redemption reserve 资本赎回储备 Z{ X|6
.  
capital reduction 资本减缩；减资 =u2l.CX  
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〕 !'&n-Q  
capital repayment 偿还资本 r^3acXl  
capital reserve 资本储备；后备资本 17oa69G  
capital revenue 资本收益；非经常收入 t\{'F7  
capital spending 资本开支；资本支出；非经常开支 t>urc  
capital stock 股本 $JJrSwR<h  
capital stock subscription 认缴股本；认购股本 mpuq 9)6  
capital subsidy 建设津贴；基本建设津贴 >0
ph9$  
capital subvention 非经常资助金 x7:s]<kE  
capital sum 资本额 )4 gJd? 8R  
capital tax 资本税 G~2jUyv  
capital transfer tax 资本转移税 j/r]wd"aUS  
capital turnover 资本周转率 j.w@
(<=x  
capital value 资本价值 %|g>%D3Z?  
capital works project 基本工程项目 /%} *Xh  
Capital Works Reserve Fund 基本工程储备基金 JEahG zO  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 aT)BR?OYSJ  
capitalization 资本化；资本总额 ]b7zJUz  
capitalization of interest 利息化作本金 Ma.`A  
capitalized interest 化作本金的利息 P@$/P99  
capitalized loan 转作资本的贷款 w)kNkD  
capitalized value 资本还原值；资本化价值