[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: Tqm9>< !r  
calendar year figure 历年数字 "j~=YW+l  
call 催缴通知；认购期权 .w&{2,a3  
call deposit 通知存款；活期存款 3A'd7FJ0G  
call loan 短期同业拆借；通知贷款 AEEy49e  
call margin 补仓；追加保证金 IDcu#Nz
`  
call market 短期同业拆放市场 fFiFc^  
call money 短期同业拆借；活期贷款 m3.d
!~U\  
call option 认购期权；看涨期权 lQ)ZsFs=  
call price 赎回价格；提前赎回价 9;q@;)'5  
call warrant 认购认股权证；回购认股权证 #B>Hq~ vrC  
callable share 可收回股份；可兑付股份 lHZf'P_Wx  
called up share capital 已催缴股本 .lRO;D  
Canadian Dollar [CAD] 加拿大元 Lt=#tu&d  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 $JcU0tPq0  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 [f^~Z'TIN/  
cancellation price 取消费 t?{E_70W  
cap 上限 2D&t
DX<  
capital 资本；资金 1jQz%^~  
Capital Accord 《资本协定》 :0#!=  
capital account 资本帐；非经常帐 H.Pts>3r(  
capital account commitment balance 资本帐承担额结余 bCc^)o/w  
Capital Adequacy Directive [CAD] 《资本充足指引》 {8b6A~ /  
capital adequacy ratio [CAR] 资本充足比率 Le#bitp  
capital allowance 资本免税额 /ptIxe  
capital alteration 资本变更 'ApWYt  
capital and liabilities ratio 资本负债比率 %z1WdiC  
capital and liquidity requirement 资本与流动资金的规定 Z'!jZF~4p  
capital appreciation 资本增值 1<pbO :r  
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〕 82>zu}  
capital assets 资本资产 zn @tLLX  
capital at risk 风险资本 b Kv9F@  
capital base 资本基础；资金基础 @;Yb6&I;  
capital charges 资本支出；资本费用 c5^i5de  
capital commitment 资本承担 &eyFApM[Z  
capital contribution certificate 出资证明书 Kkdd}j
 
capital convergence 划一资本充足比率 a\^DthZ!;|  
capital cost 资本成本；建设成本；建设费用 Hd6Qy {,*-  
capital cover 资本保证 A*E$_N  
capital deficit 资本亏绌；资本赤字 CEZ*a 0}=  
capital divided into shares 资本分成股份 OfY>~d  
capital element 资本因素；资本部分 tUL(1:-C  
capital equipment 资本设备 Rnun() plJ  
capital expenditure 资本开支；非经常开支 e 6#^4Y/+`  
capital expenses 资本费用 'sz
kn0  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 Y{um1
)k  
capital flow 资金流量 hDzKB))<w  
capital formation 资本形成；集资 CP/`ON  
capital formation figure 资本组合数字 aCy2.Qn  
capital fund 资本基金 c\"oj&>A  
capital gain 资本增益；资本增值 sj
Yg  
capital gains tax 资本增值税 L 'H1\' o  
capital goods 资本财货；资本货物 p}O@%*p.  
capital grant 非经常补助金；非经常拨款；建设补助金 a)[tkjU  
capital grant cycle 建设补助金周期 2"JIlS;J}7  
capital injection 注入资本；注资 Up)b;wR  
capital input 投入资本 0 UjT<t^F  
capital intensity 资本密集度 q'd6\G0}  
capital intensive 资本密集 8_m
dh+  
capital investment 资本投资 lOcvRF  
Capital Investment Fund 资本投资基金 # 1I<qK  
capital loss 资本损失 ($[pCdY  
capital maintenance 资本保值；资本保留 !f]F'h8  
capital market 资本市场；资金市场 '<$(*  
capital market instrument 资本市场票据 Xpjk2[,  
capital money 资本款项 `{8Sr)  
capital money subject to a trust 信托财产资本 cM.q^{d`  
capital movement 资本流动 Nl PP|=o  
capital nature 资本性质 d),@&MSN  
capital outlay 资本支出 2}'&38wMT  
capital portion 资本部分 p*n$iroy_{  
capital profit 资本利润 yz,ak+wp  
capital project 基本工程项目；非经常开支项目 Z'PL?;&+R  
capital receipt 资本收入 s%;18V:pi  
capital redemption 资本赎回 ]:Ocu--  
capital redemption business 资本赎回业务 IiS1ubNt
Z  
capital redemption contract 资本赎回合约 86.!sQ8b  
capital redemption reserve 资本赎回储备 ] QtGgWtC  
capital reduction 资本减缩；减资 hjaI&?w  
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〕 "kVN|Do  
capital repayment 偿还资本 F2OU[Z,-]  
capital reserve 资本储备；后备资本
XNd:x{  
capital revenue 资本收益；非经常收入 sm4@ywd>  
capital spending 资本开支；资本支出；非经常开支 J1yy6Wq3
[  
capital stock 股本 o7&Z4(V  
capital stock subscription 认缴股本；认购股本 "E Q}xj  
capital subsidy 建设津贴；基本建设津贴 v #IC  
capital subvention 非经常资助金 E+UOuf*(  
capital sum 资本额 j+PW9>Uh  
capital tax 资本税 9F ).i  
capital transfer tax 资本转移税 OA&NWAm4  
capital turnover 资本周转率 N@Bqe{r6j  
capital value 资本价值 mWta B>f  
capital works project 基本工程项目 N{L]H_=  
Capital Works Reserve Fund 基本工程储备基金 a(BWV?A  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 64o`7  
capitalization 资本化；资本总额 ^7~=+0cF]  
capitalization of interest 利息化作本金 &h8+-  
capitalized interest 化作本金的利息 XZJ}nXy  
capitalized loan 转作资本的贷款 "JbFbcj  
capitalized value 资本还原值；资本化价值