[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]

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calendar year figure 历年数字 \%,&~4 !  
call 催缴通知；认购期权 FyG6!t%  
call deposit 通知存款；活期存款 uG

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call loan 短期同业拆借；通知贷款 :G)<}j"sM  
call margin 补仓；追加保证金 =z:U~D  
call market 短期同业拆放市场 ]#<  
call money 短期同业拆借；活期贷款 i9UI,b%X  
call option 认购期权；看涨期权 A2x;fgi  
call price 赎回价格；提前赎回价 *rqm8z50a  
call warrant 认购认股权证；回购认股权证 p-GT`D  
callable share 可收回股份；可兑付股份 (OQ?<'Qa  
called up share capital 已催缴股本 OYf{?-QD  
Canadian Dollar [CAD] 加拿大元 {aN(d3c  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 .9LL+d  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 )Mz
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cancellation price 取消费 @XOi62(  
cap 上限 wVi%
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capital 资本；资金 =hw ^P%Zn  
Capital Accord 《资本协定》 `HUf v@5  
capital account 资本帐；非经常帐 JZ`L%  
capital account commitment balance 资本帐承担额结余 nR8]@cC  
Capital Adequacy Directive [CAD] 《资本充足指引》 WfGH|u  
capital adequacy ratio [CAR] 资本充足比率 i#,1iVSG  
capital allowance 资本免税额 6CNS%\A  
capital alteration 资本变更 NMjnL&P`  
capital and liabilities ratio 资本负债比率 N"DY?6   
capital and liquidity requirement 资本与流动资金的规定 s?O&ZB2GM[  
capital appreciation 资本增值 )LswSV  
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〕 J(d2:V{ h  
capital assets 资本资产 ,VD6s!(  
capital at risk 风险资本 |*Ot/TvG  
capital base 资本基础；资金基础 6b:DJ  
capital charges 资本支出；资本费用 =cfm=+  
capital commitment 资本承担 lSc,AOXp  
capital contribution certificate 出资证明书 p[YWSjf  
capital convergence 划一资本充足比率 vmKTF!;  
capital cost 资本成本；建设成本；建设费用 R'EW7}&  
capital cover 资本保证 sT<{SmBF  
capital deficit 资本亏绌；资本赤字 C<he4n.  
capital divided into shares 资本分成股份 bNvAyKc -  
capital element 资本因素；资本部分 ]+IVSxa!u  
capital equipment 资本设备 MM_py!=>7  
capital expenditure 资本开支；非经常开支 @;9( )ad  
capital expenses 资本费用 $e/*/.  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 Js}tZ\+P75  
capital flow 资金流量 -,>:DUN2  
capital formation 资本形成；集资 WbzA Jx 5  
capital formation figure 资本组合数字 {v+a!#{c7  
capital fund 资本基金 8Nvr93T,  
capital gain 资本增益；资本增值 [&n|\!  
capital gains tax 资本增值税 g)M#{"H  
capital goods 资本财货；资本货物 ~yN(-I1P  
capital grant 非经常补助金；非经常拨款；建设补助金 * NMQ  
capital grant cycle 建设补助金周期 Cnur"?w@o  
capital injection 注入资本；注资 y@9Y,ZR*  
capital input 投入资本 5c~'! :7  
capital intensity 资本密集度 #v qz{R~nM  
capital intensive 资本密集 psD[j W  
capital investment 资本投资 Z90Fcp:R  
Capital Investment Fund 资本投资基金 (^S5Sc=  
capital loss 资本损失 / s-d?  
capital maintenance 资本保值；资本保留 JfKg_&hM  
capital market 资本市场；资金市场 a97Csxf ;7  
capital market instrument 资本市场票据 gY\mXM*^  
capital money 资本款项 s1@@o#r  
capital money subject to a trust 信托财产资本 w$% BlqN  
capital movement 资本流动 ocP*\NR  
capital nature 资本性质 wrK#lh2  
capital outlay 资本支出 pU[K%@sC  
capital portion 资本部分 x=3I)}J(kn  
capital profit 资本利润 g!`BXmW  
capital project 基本工程项目；非经常开支项目 [Ye5Y?  
capital receipt 资本收入 LO>8 j:  
capital redemption 资本赎回 9<qx!-s2rr  
capital redemption business 资本赎回业务 ;5RIwD  
capital redemption contract 资本赎回合约 i-V0Lm/  
capital redemption reserve 资本赎回储备 ^=#!D[xj>  
capital reduction 资本减缩；减资 #,Bj!'Q'-  
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〕
3APYO  
capital repayment 偿还资本 `g8tq  
capital reserve 资本储备；后备资本 cV(H<"I  
capital revenue 资本收益；非经常收入 &O{t
^D)F  
capital spending 资本开支；资本支出；非经常开支 &`sR){R  
capital stock 股本 agTK=  
capital stock subscription 认缴股本；认购股本 }u7D9_KU  
capital subsidy 建设津贴；基本建设津贴 P59uALi  
capital subvention 非经常资助金 M[vCpa  
capital sum 资本额 Vdy\4 nu(  
capital tax 资本税 &0h=4i=6r  
capital transfer tax 资本转移税 HqDa2q4  
capital turnover 资本周转率 +ks$UvtY  
capital value 资本价值 DUPmq!A  
capital works project 基本工程项目 " V/k<HRw  
Capital Works Reserve Fund 基本工程储备基金 tQ6|PV  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 OM xxI6h  
capitalization 资本化；资本总额 "#J}A0  
capitalization of interest 利息化作本金 (aBP|rxg  
capitalized interest 化作本金的利息 YL!oF^XO  
capitalized loan 转作资本的贷款 e7wKjt2
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capitalized value 资本还原值；资本化价值