2011年国际商务师考试重点外语辅导90

来源:微学网发布时间:2011-02-18

  为了方便大家更好的复习,参加2011年国际商务师考试,育路教育网特收集汇总了商务师考试外语的辅导资料,希望对您有所帮助,顺利通过国际商务师考试!

  Advances 预付;垫款

  Advances to officers and employees 职工预支

  Adventure 短期投机买卖

  Adventure accounts 短期投机买卖帐

  Advertising expenses (fee) 广告费

  Advertising expenses prepaid 预付广告费

  Advice note 通知书

  Advice of audit 审核通知书

  Advice of drawing 支汇票通知书

  Affiliated company, affiliated corporation 联络公司 (与持有其股份的公司发生联系的公司)

  Affiliated interests 联络股权

  After – cost 后续成本(指销售后仍须继续支付的成本)

  After date 发票后

  After sight 见票后

  Agency 代理;代理处;代理人

  Agency accounts 代理帐;代理会计

  Agent 代理人

  Aggregate balance sheet 合并资产负债表

  Aging 分期(指依到期日先后,而将应收帐款分类而言)

  Agio 货币找换贴水

  Agreements 契约

  Allied company 联号(业务上合作)

  All – inclusive income statement 统括性损益表(包括经常及非常损益)

  Allocation 分配

  Allotted annual receipts 岁入分配数

  Allotment(s) 股份;分配

  Allotments 分配数(此是志指股票、债券等的分配於请求认购人而言)

  Allotments for annual expenditures 岁出分配数

  allowance津贴;折让;备抵;减免

  Allowance for bad debts 备抵坏帐

  Allowance for depreciation 备抵折旧

  Allowance on 折让准备

  Allowance reserve 折让及回扣

  Allowances and rebates 折让及回扣

  All – purpose balance sheet 通用资产负债表

  All – purpose financial statements 通用决算表

  Amalgamated balance sheet 合并资产负债表

  Amalgamation 创立合并

  Amortization 摊销;摊还;折旧

  Amortization of premium 溢价的摊销

  Amortization 摊销表

  Amount 总数

  Amount insured 保险金额

  Amount of credit side 贷方金额

  Amount of financial statement 决算表的分析

  Analysis sheet 分析表

  Analytical accounting 分析会计;分析会计学

  Analytical columns 分析栏

  Analytical journal 多栏日记帐 (同columnar journal)

  Analytical record 分析记录

  Analytical statements 分析表

  Analytic product 分成的产品

  Ancillary revenue 副业收入

  Aula appropriation 岁定经费

  Annual audit 年度查帐

  Annual balance 年终决算表

  Annual budgetary surplus or deficit 岁计馀绌

  Annual closing 年度决算

  Annual expenditure 岁出

  Annual receipts 岁入

  Annual reckoning 年度计算

  Annual report 决算书

  Annual report on auditing and inspecting (inspection) 年度审计报告书

  Annual revenue 岁入

  Annual statement 年度决算表

  Annuities 年金

  Annuity certain 确定年金

  Annuity due 期首年金;即付年金

  Annuity method 年年折旧法

  Annuity trust account 年付金信托帐

  Anticipated profits 预期利益

  Anticipated revenue 预计收

  Anticipation warrants payable 预计应付支付命令

  Locations and allotment book 股份认购及分配薄

  Application for shares 认股书

  Application of fund statement 资金运用 表 (同statement of application of funds)

  Applied expenses 已分配费用

  Applied manufacturing expenses 已分配制造费用

  Applied material handling expenses 已分配材料管理费用

  Applied selling and administrative expenses 已分配销售及管理费用

  Apportioned charges 摊派费用

  Apportionment 分派

  Appraisal 估价

  Appraisal company 估价公司

  Appraisal of plant assets 设备资产的估价

  Appraisal surplus 估价盈馀

  Appraised value 估定价值

  Appraisement 估价(同appraisal)

  Appreciated value 增涨价值