[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: Im7<\ b@  
calendar year figure 历年数字 &5>R>rnB  
call 催缴通知；认购期权 G?D7R/0)  
call deposit 通知存款；活期存款 [r,a0s  
call loan 短期同业拆借；通知贷款 8OE=7
PK  
call margin 补仓；追加保证金 iIWz\FM  
call market 短期同业拆放市场 5u +U^D  
call money 短期同业拆借；活期贷款 dl_ h0  
call option 认购期权；看涨期权 ;|_aACina  
call price 赎回价格；提前赎回价 BUT{}2+K  
call warrant 认购认股权证；回购认股权证 xG:eS:iT  
callable share 可收回股份；可兑付股份 PqV9k,5f  
called up share capital 已催缴股本 9}p>='  
Canadian Dollar [CAD] 加拿大元 g-`HKoKe  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 y)iT-$bQ  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 I\djZG$s;N  
cancellation price 取消费 IB9[Lx  
cap 上限 G"w ?{W@  
capital 资本；资金 +oa\'.~?  
Capital Accord 《资本协定》  u!I Es  
capital account 资本帐；非经常帐 4CA(` _i~  
capital account commitment balance 资本帐承担额结余 Yd]y`J?#  
Capital Adequacy Directive [CAD] 《资本充足指引》 q =sEtH=  
capital adequacy ratio [CAR] 资本充足比率 cQ(zBf  
capital allowance 资本免税额 So>P)d$8+  
capital alteration 资本变更 Cm@e^l!  
capital and liabilities ratio 资本负债比率 7<{g +Q~7*  
capital and liquidity requirement 资本与流动资金的规定 X"_,#3Ko!  
capital appreciation 资本增值 <vxj*M;  
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〕 Zzy!D  
capital assets 资本资产 .B2?%2S  
capital at risk 风险资本 Py2AnpYa  
capital base 资本基础；资金基础 $
HVus=D"  
capital charges 资本支出；资本费用 J2A+x\{<  
capital commitment 资本承担 8m%+O#  
capital contribution certificate 出资证明书 Z*&y8;vUQ  
capital convergence 划一资本充足比率 I(LBc  
capital cost 资本成本；建设成本；建设费用 kA3nhBH  
capital cover 资本保证 B*
=m%NXf  
capital deficit 资本亏绌；资本赤字 GIXxOea1  
capital divided into shares 资本分成股份 O?`=<W/R  
capital element 资本因素；资本部分 n^F:p*)Q%  
capital equipment 资本设备 &o{=  
capital expenditure 资本开支；非经常开支 7ux0|l  
capital expenses 资本费用 i-1lppI  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 1Rrp#E}
 
capital flow 资金流量 -L%J,f[&,  
capital formation 资本形成；集资 9 0PF)U  
capital formation figure 资本组合数字 )P&>Tc?;z  
capital fund 资本基金 f#4,2Xf  
capital gain 资本增益；资本增值 ,H6*9!Dv2  
capital gains tax 资本增值税 }dnO
7K  
capital goods 资本财货；资本货物 BET3tiHV  
capital grant 非经常补助金；非经常拨款；建设补助金 j7LuN  
capital grant cycle 建设补助金周期  j1/.3\  
capital injection 注入资本；注资 2.''Nt6|  
capital input 投入资本 VVY#g%(K
 
capital intensity 资本密集度 zadn`B#2  
capital intensive 资本密集 l!r2[T]I@7  
capital investment 资本投资 h#_KO-#.[  
Capital Investment Fund 资本投资基金 <{$0mUn;s|  
capital loss 资本损失 5/U|oZM"  
capital maintenance 资本保值；资本保留 E?$|`<o{|`  
capital market 资本市场；资金市场 p)_v.D3i  
capital market instrument 资本市场票据 Fh2$,$ 2  
capital money 资本款项 k^A17Nf`2  
capital money subject to a trust 信托财产资本 w[`2t{^j  
capital movement 资本流动 =&Dt+f&  
capital nature 资本性质 ly,3,ok  
capital outlay 资本支出 y"N7r1Pf  
capital portion 资本部分 )=,%iL-  
capital profit 资本利润 j?!BHNs  
capital project 基本工程项目；非经常开支项目 LJ^n6 m|_  
capital receipt 资本收入 CKC%|xke  
capital redemption 资本赎回 >lyX";X#  
capital redemption business 资本赎回业务 hN0Y8Ia/5%  
capital redemption contract 资本赎回合约 t9zPUR  
capital redemption reserve 资本赎回储备 +rT%C&ze  
capital reduction 资本减缩；减资 _
8*}S=
 
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〕 SVr3OyzI  
capital repayment 偿还资本 ?-'m#5i"  
capital reserve 资本储备；后备资本 $bf&ct*$h  
capital revenue 资本收益；非经常收入 Gk"o/]Sf  
capital spending 资本开支；资本支出；非经常开支 t(<^
 of:  
capital stock 股本 NO(^P+s  
capital stock subscription 认缴股本；认购股本 bCv=Uo,+6  
capital subsidy 建设津贴；基本建设津贴 !m7`E  
capital subvention 非经常资助金 G)ppkH`qj  
capital sum 资本额 T{9pNf-  
capital tax 资本税 "EA6RFRD  
capital transfer tax 资本转移税 !Q-h#']~L  
capital turnover 资本周转率 +ZuT\P&kR5  
capital value 资本价值 |r5e#3w  
capital works project 基本工程项目 rE:"8d}z  
Capital Works Reserve Fund 基本工程储备基金 5|T[:m  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 M84{u!>[  
capitalization 资本化；资本总额 t r)[6o#  
capitalization of interest 利息化作本金 8KxBN)fO;  
capitalized interest 化作本金的利息 (#|CL/&  
capitalized loan 转作资本的贷款 k,)xv ?  
capitalized value 资本还原值；资本化价值