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2013注冊(cè)會(huì)計(jì)師考試財(cái)務(wù)英語匯總11

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中大網(wǎng)校注冊(cè)會(huì)計(jì)師考試幫您備戰(zhàn)2013年注冊(cè)會(huì)計(jì)師考試,結(jié)合2013年注冊(cè)會(huì)計(jì)師考試大綱,特編輯整理了注冊(cè)會(huì)計(jì)師考試科目財(cái)務(wù)成本管理》英語詞匯匯總,希望對(duì)您參加本次考試有所幫助!

 closing transaction 平倉(cāng)交易

clothing levy 成衣稅

club deposit 零存整付存款

Code of Aid 《資助則例》

Code of Banking Practice 《銀行營(yíng)運(yùn)守則》

Code of Best Practice [Stock Exchange of Hong Kong Limited] 《最佳應(yīng)用守則》〔香港聯(lián)合交易所有限公司〕

Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守準(zhǔn)則規(guī)例》〔香港聯(lián)合交易所有限公司〕;《操守準(zhǔn)則》〔香港期貨交易所有限公司〕

Code of Conduct for Persons Registered with the Securities and Futures Commission 《證券及期貨事務(wù)監(jiān)察委員會(huì)注冊(cè)人操守準(zhǔn)則》

code of practice 實(shí)務(wù)守則;經(jīng)營(yíng)守則;執(zhí)業(yè)守則

Code of Practice for the Administration of Insurance Agents 《保險(xiǎn)代理管理守則》

Code on Immigration-linked Investment Schemes 《與移民有關(guān)的投資計(jì)劃守則》

Code on Investment-linked Assurance Schemes 《與投資有關(guān)的人壽保險(xiǎn)計(jì)劃守則》

Code on Pooled Retirement Funds 《集資退休基金守則》

Code on Share Repurchases [Share Repurchase Code] 《公司購(gòu)回本身股份守則》〔《股份購(gòu)回守則》〕

Code on Takeovers and Mergers [Takeovers Code] 《公司收購(gòu)及合并守則》〔《收購(gòu)守則》〕

Code on Unit Trusts and Mutual Funds 《單位信托及互惠基金守則》

co-debtor 共同債務(wù)人

co-financing scheme 共同融資計(jì)劃

cognizance 證明令

coin 硬幣

coin replacement programme 硬幣取締計(jì)劃

coin set 套裝硬幣

coinage 硬幣

Coinage Security Fund 硬幣發(fā)行基金

cold call 主動(dòng)與準(zhǔn)客戶接觸

collapse in prices 價(jià)格下瀉;價(jià)格下挫;價(jià)格暴跌

collateral 抵押品

collateral bond 擔(dān)保債券

collateral loan 抵押貸款

collateral security 附屬抵押品

collection 征收;收取

Collection Enforcement Section [Inland Revenue Department] 追討欠稅組〔稅務(wù)局〕

collection of betting duty 收取博彩稅

Collection Office [Inland Revenue Department] 收稅處〔稅務(wù)局〕

collective consumption 集體消費(fèi)

Collector 收稅主任

Collector of Rates 差餉征收官

Collector of Stamp Revenue 印花稅署署長(zhǎng)

Colonial Stock Act [United Kingdom] 《殖民地公債法令》〔英國(guó)〕

combined surplus 合并盈余

combined visible and invisible trade account 有形及無形貿(mào)易合并帳目

COMEX Clearing Association [New York] 商品交易所結(jié)算協(xié)會(huì)〔紐約〕

commemoration coin 具紀(jì)念性的硬幣

commencement of winding-up 清盤開始

commerce and industry sub-index 工商分類指數(shù)

commercial activity 商業(yè)活動(dòng)

commercial bank 商業(yè)銀行

Commercial Bank Act of Norway 《挪威商業(yè)銀行法》

Commercial Banks Law 《商業(yè)銀行法》

commercial borrowing 商業(yè)借款

Commercial Code of Japan 《日本商法》

Commercial Crime Bureau [Hong Kong Police Force] 商業(yè)罪案調(diào)查科〔香港警務(wù)處〕

commercial invoice 商業(yè)發(fā)票

commercial letter of credit 商業(yè)信用證

commercial loan 商業(yè)貸款;商業(yè)放款

commercial paper 商業(yè)票據(jù)

commercial paper market 商業(yè)票據(jù)市場(chǎng)

commercial registry 商業(yè)登記處

commercial return 商業(yè)回報(bào)

commercial sale 商業(yè)銷售

commercialization 商品化

commercially viable 具商業(yè)利益;有利可圖

Commerzbank AG 西德商業(yè)銀行

commission 傭金;委員會(huì)

Commission des Operations de Bourse of France 法國(guó)證券事務(wù)監(jiān)察委員會(huì)

commission house 傭金行;代辦行

commission payable 須付的傭金

commission rebate 傭金回扣

Commissioner for Securities and Commodities Trading 證券及商品交易監(jiān)理專員〔證監(jiān)專員〕

Commissioner of Banking 銀行監(jiān)理專員〔銀監(jiān)專員〕

Commissioner of Estate Duty 遺產(chǎn)稅署署長(zhǎng)

Commissioner of Inland Revenue 稅務(wù)局局長(zhǎng)

Commissioner of Insurance 保險(xiǎn)業(yè)監(jiān)理專員

Commissioner of Rating and Valuation 差餉物業(yè)估價(jià)署署長(zhǎng)

commitment 承擔(dān);已承擔(dān)的開支;承擔(dān)額;承擔(dān)項(xiàng)目

commitment fee 承諾費(fèi)

Committee of the Hong Kong Association of Banks 香港銀行公會(huì)委員會(huì)

Committee of the Stock Exchange of Hong Kong 香港聯(lián)合交易所委員會(huì)

Committee on Banking Regulations and Supervisory Practices 銀行規(guī)例及監(jiān)察事務(wù)委員會(huì)

Committee on Payment System [Hong Kong Monetary Authority] 支付系統(tǒng)委員會(huì)〔香港金融管理局〕

Committee on Unit Trusts [Securities and Futures Commission] 單位信托委員會(huì)〔證券及期貨事務(wù)監(jiān)察委員會(huì)〕

Commodities Dealers' Deposit Fund 商品交易商按金基金

Commodities Trading Commission 商品交易事務(wù)監(jiān)察委員會(huì)

commodity 商品

commodity classification 商品分類法

Commodity Clearing Corporation [New York] 商品結(jié)算公司〔紐約〕

commodity dealer 商品交易商

commodity exchange 商品交易所

Commodity Exchange Compensation Fund 商品交易所賠償基金

Commodity Exchange, Inc. [New York] 商品交易所有限公司〔紐約〕

commodity flow method 商品流動(dòng)法;商品流通法

Commodity Future Trading Commission [CFTC] [United States] 商品期貨交易委員會(huì)〔美國(guó)〕

commodity futures contract 商品期貨合約

commodity market 商品市場(chǎng)

commodity tax 商品稅

commodity trading adviser 商品交易顧問

commodity trading adviser's representative 商品交易顧問代表

commodity trading advisory contract 商品交易顧問合約

commodity warrant 商品期權(quán)證

commodity-based investment 以商品為基礎(chǔ)的投資

common fund 共同基金

common property 分權(quán)共有財(cái)產(chǎn)

common share 普通股

common stock 普通股

Commonwealth Bank of Australia 澳洲聯(lián)邦銀行

Commonwealth Development Corporation 英聯(lián)邦發(fā)展公司

Commonwealth Finance Ministers Conference 英聯(lián)邦財(cái)長(zhǎng)會(huì)議

Commonwealth Fund for Technical Co-operation [CFTC] 英聯(lián)邦技術(shù)合作基金

Commonwealth income tax 英聯(lián)邦入息稅

Commonwealth Preference 英聯(lián)邦特惠制

communal property 公有財(cái)產(chǎn);公有產(chǎn)業(yè)

communication expenses 通訊費(fèi)用

Community Preference 歐共體特惠制

commutation of pension 退休金的折算

commuted gratuity 折算酬金

commuted pension gratuity 經(jīng)折算的退休酬金

Companies Act [United Kingdom] 《公司法令》〔英國(guó)〕

Companies Handbook 《上市公司手冊(cè)》

companies inspector 公司檢查員

Companies Liquidation Account 公司清盤帳戶

Companies Ordinance: Information to be Included in a Rights Issue Prospectus 《公司條例:供股章程須載有的資料》

Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司條例:招股章程須載列有關(guān)土地或建筑物的評(píng)估的資料》

Companies Registration Officer 公司注冊(cè)主任

Companies Registry 公司注冊(cè)處

Companies Registry Trading Fund 公司注冊(cè)處營(yíng)運(yùn)基金

Companies Section [Financi

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