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会计英语中英对照AshareA股;甲类股份abatementoftax减税;减扣免税额ABNAMROBankN.V.荷兰车艮行above-the-lineexpenditure线上项目支出;经常预算支出above-the-linereceipt线上项目收入;经常预算收入ABSAAsiaLimited南非联合亚洲有限公司absolutechange绝对数值变更absoluteexpenditure实际开支absoluteguidelinefigure绝对准则数字absoluteinterest绝对权益absoluteorderofdischarge绝对破产解除令absoluteprofitmargin绝对利润幅度absolutevalue实值;绝对值absolutelyvestedinterest绝对既得权益absorbedcost已吸收成本;已分摊成本absorption吸收;分摊;合并absorptionrate吸收率;摊配率;分摊率ACBFinanceLimited亚洲商业财务有限公司agentofcompany公司代理人agentsfee代理人费;经纪费aggregate总计;总数;总体数字aggregateamount总款额;总额aggregateassetsandliabilities总体资产与负债aggregateatconstantprice按固定价格计算的总体数字aggregatedemand总需求aggregategrossposition总持仓量aggregatelimit总限额aggregateofsalariestax合计薪俸税aggregateperformance总体表现;总体业绩aggregatesupply总体供应aggregatesurplus总盈余aggregatetotal整体总额aggregatevalue总值;合计价值aggregatedbasis合计基准aggregatednetchargeableincome合计应课税入息实额aggregation合并计算;合计;总和aggregationofincomesofhusbandandwife夫妇入息合并计算aggregationofproperty贝才产的总和agio差价;贴水AgreementbetweentheGovernmentofHongKongandtheGovernmentofJapanforthePromotionandProtectionofInvestment《香港政府和口本政府关于相互促进和保护投资协定》AgreementbetweentheGovernmentofHongKongandtheGovernmentoftheRepublicofAustriaforthePromotionandProtectionofInvestment《香港政府和奥地利共和国政府关于相互促进和保护投资协定》AgreementbetweentheGovernmentofHongKongandtheGovernmentoftheRepublicofFranceforthePromotionandProtectionofInvestment《香港政府和法兰西共和国政府关于相互促进和保护投资协定》AgreementbetweentheGovernmentofHongKongandtheGovernmentoftheRepublicofKoreaforthePromotionandProtectionofInvestment《香港政府和大韩民国政府关于相互促进和保护投资协定》agreementforasettlement授产协议agreementforassignment转让协议agreementforsale售卖协议;买卖协议agreementforsaleandpurchase买卖协议agreementforthepaymentofinterest支付利息协议agreementfortherepaymentofmoney还款协议agreementofreinsurance再保险协议AgriculturalBankofChina中国农业银行airpassengerdeparturetax飞机乘客离境税AirServicesNegotiationsUnit[EconomicServicesBureau]民航运输谈判组(经济局)airporttax机场税alcoholduty酒精税alienation让与;让渡;转让alimony生活费;赡养费AllOrdinariesIndex[AOI]所有普通股指数allrisks全险;综合险AllSalesRecordforStockMarket《股票市场成交报告》AlliedCapitalResourcesLimited新联财务有限公司all-itemsindex[ConsumerPriceIndex]总指数(消费物价指数)allocationletter拨款信件allocationoffund分配款项;预留款项allocationofprofit利润分配;溢利分配allocationwarrant拨款令allotment分配;配股allotmentnotice股份配售通知;配股通知allotmentofshares股份分配allowable可获宽免;免税的allowablebusinessloss可扣除的营业亏损allowableexpenses可扣税的支出allowance免税额;津贴;备抵;准备金allowancefordebts债项的免税额allowancefordepreciationbywearandtear耗损折旧免税额allowanceforfuneralexpenses殡殓费的免税额allowanceforinflation为通货膨胀而预留的款项;通胀准备金allowanceforrepairsandoutgoings修葺及支出方面的免税额allowancetodebtor给债务人的津贴alterationofcapital资本更改alternatetrustee候补受托人amalgamation合并ambit[headorsubheadofexpenditure]涵盖范围(开支总目或分目)ambitofcharges征税范围;收费范围amendedvaluation经修订的估值AmericanCommoditiesExchange美国商品交易所AmericanExpressBankLimited美国运通车艮行AmericanStockExchange美国证券交易所amortization摊销amountduefrombanks存放银行同业的款项amountduefrombanksabroad存放海外银行同业的款项amountduefromholdingcompanies控股公司欠款amountduefromlocalbanks存放本港银行同业的款项amountduetobanks银行同业的存款amountduetobanksabroad海外银行同业的存款amountduetoholdingcompanies控股公司存款amountduetolocalbanks本港银行同业的存款amountduetooutportbanks外埠银行同业的存款amountfornoteissue发行纸币的款额amountofbond担保契据的款额amountofconsideration代价款额amountofcontribution供款数额amountofindebtedness负债款额amountofprincipaloftheloan贷款本金额amountofrateschargeable应征差饷数额amountofsharecapital股本额amountofsumsassured承保款额amountofvariation变动幅度amountofvote拨款数额amountpayable应付款额amountreceivable应收款额AmsterdamStockExchange阿姆斯特丹证券交易所analysis分析ancillaryrisk附属风险annualaccount周年帐目;周年帐目报表;年度决算;年结annualaccountingdate年结日期annualallowance每年免税额;年积金;年度津贴;年津annualbalance年度余额annualdisposableincome每年可动用收入annualestimates周年预算annualfee年费annualgeneralmeeting周年大会annualgrowthrate年增率;每年增长率annuallong-termsupplement长期个案每年补助金annualpensionableemolument可供计算退休金的年薪annualreport年报AnnualReportontheConsumerPriceIndex《消费物价指数年报》annualreturn周年报表;周年申报表;每年报税表格AnnualReturnRules《周年报表规则》annualreviewofconsumerprices每年消费物价回顾annualroll-forwardbasis逐年延展方式annualsalary年薪annualstatement年度报表;年度决算表AnnualSurveyofBanksDeposit-takingCompaniesandRepresentativeOfficesofForeignBanks银行以及接受存款公司及外地银行驻港代表办事处按年统计调查annuitant年金受益人annuity年金annuitycontract年金合约annuityonhumanlife人寿年金antecedentdebt先前的债项ante-datedcheque倒填日期支票anticipatedexpenditure预期开支anticipatednetprofit预期纯利anticipatedrevenue预期收入anti-inflationmeasure反通货膨胀措施anti-inflationarystance反通货膨胀立场apparentdeficit表面赤字apparentfinancialsolvency表面偿债能力apparentpartner表面合伙人applicationforpersonalassessment个人入息课税申请书applicationoffund资金应用applicationtoreleaseasliquidatorandtodestructthebooksofaccountsanddocuments申请免除清盘人职务及毁灭帐簿与文件appointedactuary委任精算师appointedauditor委任核数师;委任审计师appointedtrustee委任的受托人appointer委任人apportionedprorata按比例分摊apportionment分酉己;分也隹ApportionmentAct[UnitedKingdom]《分摊法令》(英国)apportionmentformula分摊方程式apportionmentofestateduty遗产税的分摊appraisal估价;评估appreciablegrowth可.观增长appreciableimpact显着影响appreciableincrease可观增长appreciation增值;升值appreciationagainstothercurrencies相对其他货币升值appreciationoftheexchangevalueofHongKongdollar港元汇值上升appreciationtax增值税appropriation拨款;拨用;拨付appropriationaccount拨款帐目AppropriationBill拨款法案appropriation-in-aidsystem补助拨款办法approvedassets核准资产approvedbasketstock认可一篮子证券approvedbudget核准预算approvedcharitabledonation认可慈善捐款approvedcharitableinstitution认可慈善机构approvedcurrency核准货币;认可货币approvedestimates核准预算approvedestimatesofexpenditure核准开支预算approvedoverseasinsurer核准海夕卜保险人approvedoverseastrustcompany核准海夕卜信托公司approvedpooledinvestmentfund核准汇集投资基金approvedprovidentfundscheme认可公积金计戈ijapprovedprovision核准拨款approvedredeemableshare核准可赎回股份approvedregionalstock可地区f生证券approvedretirementscheme认可退休金计戈Uapprovedsubordinatedloan核准附属贷款arbitrage套载;套汇;套利arbitrageur套载者;套汇者arbitraryamount临时款项arrangement措施;安排;协定arrears欠款arrearsofpay欠付薪酬arrearsofrevenue逾期未收税款;逾期未收的帐项articlesofassociation组织章程;组织细则;组织章程细则AsahiFinance(HongKong)Limited旭日财务(香港)有限公司ascertainmentofprofit确定利润AsiaClear”“亚洲结算系统”AsiaCommercialBankLtd.亚洲商业银行有限公司AsianDevelopmentBank[ADB]亚洲开发银行(亚银)AsianDevelopmentFund[ADF]亚洲发展基金Asiandollarbond亚洲美元债券Asiandollarmarket亚洲美元市场Asiandollarrate亚洲美元利率AsianSecuritiesAnalystsCouncil[ASAC]亚洲证券分析员公会Asia-PacificEconomicCo-operation[APEC]亚太区经济合作组织(亚太经合组织)askedprice沽盘;喊价;索价;卖方报价assessableincome应评税入息assessableloss应评税亏损assessableprofit应评税利润assessablevalue应评税值assessedprofit估定利润assessedvalue经评估价值assessment评税;评定;估价;评税单assessmentnumber评税编码;估价编码assessmentofadditionaltax补加税评税assessmentofperformance业绩评估;实绩评价Assessor评税主任assetpricebubbles资产价格泡沫asset-backedsecurities具资产保证的证券assetsaccretion资产增值assetsandliabilities资产与负债assetsbettermentstatement资产递增表;资产改进表assetslending实物放款;有抵押贷款assetsofthecompanypassingonthedeath死者去世时转移的公司资产assetspledgedassecurityforliabilities用作负债抵押的资产assetsportfolio资产投资组合assetsprice资产价格assetsquality资产质素assetsrealization资产变现assetsrefinancingarrangement资产再集资安排assetssecuritization资产证券化assetssituatedoutsideHongKong在香港以外地方的资产acceptableformofreciprocity合理的互惠条件acceptablerate适当利率;适当汇率acceptanceagreement承兑协议acceptanceforhonour参加承兑acceptor承兑人;接受人;受票人acceptorforhonour参加承兑人accidentinsurance意夕卜保险AccidentInsuranceAssociationofHongKong香港意外保险公会accidentinsurancescheme意夕卜保险计戈Uaccidentyearbasis意外年度基准accommodation通融;贷款accommodationbill通融票据;空头票据accommodationparty汇票代发人accountbalance帐户余额;帐户结余accountbook帐簿accountcollectedinadvance预收款项accountcurrentbook往来帐簿accountofafter-acquiredproperty事后取得的财产报告accountofdefaulter拖欠帐目accountpayable应付帐款accountpayeeonly[A/Cpayeeonly]只可转帐;存入收款人帐户accountreceivable应收帐款assetsstripping削减资产;拆卖资产assetsvalue资产值assignee承让人assignment转让;转让书;转让契assignmentofinterest权益转让assignmentofletterspatentandtrademark专利证书及商标转让assignmentofproperty物业转让;物业转让书assignmentright转让权assignor转让人associate有联系的人;有关连人士;相联者;合伙人;联系人AssociateClearingHousingAmsterdamB.V.阿姆斯特丹联合结算所有限公司associatemember附属会员associatedbodycorporate相联法人团体associatedcompany相联公司;联属公司associatedcorporation相联法团AssociationofCharteredCertifiedAccountants[ACCA][UnitedKingdom]公认会计师公会1英国)AssociationofFuturesExchangeBrokers香港期货经纪协会AssociationofSouth-EastAsianNations[ASEAN]东南亚国家联盟(东盟)associationofunderwriters承保人组织assumptionofcontrol接管assurance担保;保险;转易;转易书assuranceofinterest权益的转易accountreceivablereport应收帐款报表accountstatement结单;帐单;会计财务报表accounttitle帐户名称;会计科目accountantsreport会计师报告AccountanfsReportRules会计师报告规则accountingandauditingprocedure会计与审计程序;会计与核数程序AccountingArrangements《会计安排》accountingbasis会计基础accountingbyOfficialReceiver破产管理署署长呈交的帐目AccountingCircular《会计通告》accountingclass会计类别accountingdate记帐日期;会计结算日期accountingformoney款项核算AccountingOfficer会计主任accountingperiod会计报告期;会计期accountingpolicy会计政策;会计方针accountingpractice会计惯例accountingprinciple会计准则accountingrecord会计记录accountingreport会计报告AccountingServicesBranch[Treasury]会计事务部(库务署)AccountingSocietyofChina中国会计学会accountingstatement会计报表accountingsystem会计制度;会计系统accountingtransaction会计事项;帐务交易accountingtreatment会计处理accountingyear会计年度accretion增值;添加accrual应计项目;应累算数目accrualbasis应计制;权责发生制accrualbasisaccounting应计制会计;权责发生制会计accrue应累算;应计accruedbenefit应累算利益accruedcharges应计费用accruedcumulativepreferencesharedividend应累算的累积优先股股息accruedexpenses应累算费用accruedinterestpayable应付利息;应计未付利息accruedinterestreceivable应收利息;应计未收利息accruedright累算权益accruingprofit应累算的利润accumulatedfiscalreserve累积财政储备accumulatedpro租累积利润;滚存溢利accumulatedreserve累积储备accumulationofsurplusincome累积收益盈余acquiredassets既得资产acquisition收购;购置;取得acquisitioncost购置成本acquisitionexpenses购置费用acquisitionof100%interest收购全部股权acquisitionofcontrol取得控制权acquisitionoffixedassets购置固定资产acquisitionofshell“买壳”acquisitionprice收购价actofGod天灾actingpartner执事合伙人activemarket买卖活跃的市场;交投畅旺的市场;旺市activepartner积极参与的合伙人activetrading交投活跃actualcirculation实际流通actualcost实际成本actualexpenditure实际开支;实际支出actualincome实际入息;实际收入;实际收益actualmarket现货市场actualprice现货价;实际价格actualprofit实际利润actualquotation实盘;实际价位;实际报价actualyearbasis按实际年度计算actuals实货actuarialinvestigation精算调查actuarialprinciple精算原则actuarialreport精算师报告ActuarialSocietyofHongKong香港精算学会actuarialvaluation精算师估值actuary精算师adreferendumagreement暂定协议;有待覆核的协定advaloremduty从价税;按值征税advaloremdutysystem从价税制advaloremfee从价费advaloremtariff从价关税additionalallowance额外免税额additionalamountforunexpiredrisk未过期风险的额外款额additionalassessableprofit补加应评税利润additionalassessment补力「评税additionalcommitment额夕卜承担additionalcommitmentvote额夕卜承担拨款additionaldependentgrandparentallowance供养祖父母或外祖父母额外免税额additionaldependentparentallowance供养父母额夕卜免税额additionalprovision额外拨款additionalstampduty附加印花税additionaltax补加税罚款;补加税款AdditionalTaxDemandNote缴纳补加税罚款通知书;缴纳补加税款通知书adjudgedbankrupt被裁定破产adjudicatedbankrupt裁定破产人adjudicationfee裁定费;评定印花税额手续费;评估契据费adjudicationofbankruptcy裁定破产;宣告破产adjudicationofinsolvency裁定无力偿还债务adjustedactual经调整的实数;调整后的实数adjustedcurrentassets经调整的流动资产;调整后的流动资产adjustedfigure经调整的数字;调整后的数额adjustedliabilities经调整的负债;调整后的负债adjustedloss经调整的亏损;调整后的亏损adjustednetadmissibleassets经调整的可接纳资产净值;调整后的可接纳资产净值adjustedprofit经调整的利润;调整后的利润adjustedsurplus经调整的盈余额;调整后的盈余额adjustedvalue经调整的价值;调整后的价值adjustment调整;修订;理算(保险)adjustmentcentre调剂中心adjustmentlag调整过程的时间差距;调整时差adjustmentmechanism调整机制adjustmentofloss亏损调整adjustmentprocess调整过程;调整程序adjustmentrange调整幅度administeredexchangerate受管制汇率AdministrationDivision[HongKongMonetaryAuthority]行政处(香港金融管理局)administrationexpenses行政费用administrationfee手续费;行政费administrationinbankruptcy破产管理administrationorder遗产管理令administrator管理人;遗产管理人administratoroftheestate遗产管理人admissionofdebt债项承认书admissionofproof接纳债权证明advance放贷款项;垫付款项;预支款项;预付款项advanceaccount暂支帐目;预付款帐户advancecompensation预付补偿金advancefromshareholder股东垫款advancependingreimbursement预支以待日后付还advancedeconomy先进经济体系advancement预付;预付财产advanceswarrant垫款令advancing贷出adversebalance逆差adverseexchange逆汇advertisementaddressedtoshareholders在报章刊登的致股东通告adviceforcollection托收通知书adviceofdrawing提款通知书;汇票通知书adviceofpayment付款通知AdvisoryCommittee[SecuritiesandFuturesCommission]谄询委员会(证券及期货事务监察委员会)AdvisoryCommitteeonDiversification经济多元化i咨询委员会affidavit誓章;遗产申报誓章affidavitofnoreceipt述明无收款的誓章affiliate联号;联营公司;附属公司affiliatedcompany附属公司;联号;联营公司affirmation[estateduty]非宗教式宣誓(遗产税)affordability负担能力AfricanDevelopmentBank[AfDB]非洲开发银行after-acquiredproperty事后取得的财产after-hoursdealing市后交易aftertaxprofit税后盈利;税后利润;税后溢利agencyagreement代理协议agencyexpenses代理机构的开支agencyfee代理费AgencyLaw《代理法》agent代理人;承销人。