会计英语中英对照大全

会计英语中英对照AshareA股；甲类股份abatementoftax减税；减扣免税额ABNAMROBankN.V.荷兰银行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意外保险AccidentInsuranceAssociationofHongKong意外保险公会accidentinsurancescheme意外保险计划accidentyearbasis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余额；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accountreceivable应收帐款accountreceivablereport应收帐款报表accountstatement结单；帐单；会计财务报表accounttitle名称；会计科目accountant'sreport会计师报告Accountant'sReportRules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accumulatedprofit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精算师扌报告ActuarialSocietyofHongKong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补加评税additionalcommitment额外承担additionalcommitmentvote额外承担拨款additionaldependentgrandparentallowance供养祖父母或外祖父母额外免税额additionaldependentparentallowance供养父母额外免税额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〔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]谘询委员会〔证券及期货事务监察委员会〕AdvisoryCommitteeonDiversification经济多元化谘询委员会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after-taxprofit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agentofcompany公司代理人agent'sfee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财产的总和agio差价；贴水AgreementbetweentheGovernmentofHongKongandtheGovernmentofJapanforthePromotionandProtectionofInvestment《政府和日本政府关于相互促进和保护投资协定》AgreementbetweentheGovernmentofHongKongandtheGovernmentoftheRepublicofAustriaforthePromotionandProtectionofInvestment《政府和奥地利国政府关于相互促进和保护投资协定》AgreementbetweentheGovernmentofHongKongandtheGovernmentoftheRepublicofFranceforthePromotionandProtectionofInvestment《政府和法兰西国政府关于相互促进和保护投资协定》AgreementbetweentheGovernmentofHongKongandtheGovernmentoftheRepublicofKoreaforthePromotionandProtectionofInvestment《政府和大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；免稅的allowablebusinessloss可扣除的营业亏损allowableexpenses可扣稅的支出allowance免稅额；津贴；备抵；准备金allowancefordebts债项的免稅额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]涵盖围〔开支总目或分目〕ambitofcharges征税围；收费围amendedvaluation经修订的估值AmericanCommoditiesExchange美国商品交易所AmericanExpressBankLimited美国运通银行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年扌报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AnnualSurveyofBanks,Deposit-takingCompaniesandRepresentativeOfficesofForeignBanks银行、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予页期开支anticipatednetprofit预期纯利anticipatedrevenue予页期收入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applicationtoreleaseasliquidatorandtodestruetthebooksofaccountsanddocuments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分配；分摊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核准海外保险人approvedoverseastrustcompany核准海外信托公司approvedpooledinvestmentfund核准汇集投资基金approvedprovidentfundscheme认可公积金计划approvedprovision核准拨款approvedredeemableshare核准可赎回股份approvedregionalstock认可地区性证券approvedretirementscheme认可退休金计划approvedsubordinatedloan核准附属贷款arbitrage套戥；套汇；套利arbitrageur套戥者；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财务()ascertainmentofprofit确定利润"AsiaClear"“亚洲结算系统”AsiaCommercialBankLtd.亚洲商业银行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/r