会计英语中英对照(2)

2019-05-17 15:35

actuarial investigation 精算调查

actuarial principle 精算原则

actuarial report 精算师报告

Actuarial Society of Hong Kong 香港精算学会

actuarial valuation 精算师估值

actuary 精算师

ad referendum agreement 暂定协议;有待覆核的协定

ad valorem duty 从价税;按值征税

ad valorem duty system 从价税制

ad valorem fee 从价费

ad valorem tariff 从价关税

additional allowance 额外免税额

additional amount for unexpired risk 未过期风险的额外款额

additional assessable profit 补加应评税利润

additional assessment 补加评税

additional commitment 额外承担

additional commitment vote 额外承担拨款

additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额

additional dependent parent allowance 供养父母额外免税额

additional provision 额外拨款

additional stamp duty 附加印花税

additional tax 补加税罚款;补加税款

Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书

adjudged bankrupt 被裁定破产

adjudicated bankrupt 裁定破产人

adjudication fee 裁定费;评定印花税额手续费;评估契据费

adjudication of bankruptcy 裁定破产;宣告破产

adjudication of insolvency 裁定无力偿还债务

adjusted actual 经调整的实数;调整后的实数

adjusted current assets 经调整的流动资产;调整后的流动资产

adjusted figure 经调整的数字;调整后的数额

adjusted liabilities 经调整的负债;调整后的负债

adjusted loss 经调整的亏损;调整后的亏损

adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值

adjusted profit 经调整的利润;调整后的利润

adjusted surplus 经调整的盈余额;调整后的盈余额

adjusted value 经调整的价值;调整后的价值

adjustment 调整;修订;理算〔保险〕

adjustment centre 调剂中心

adjustment lag 调整过程的时间差距;调整时差

adjustment mechanism 调整机制

adjustment of loss 亏损调整

adjustment process 调整过程;调整程序

adjustment range 调整幅度

administered exchange rate 受管制汇率

Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕

administration expenses 行政费用

administration fee 手续费;行政费

administration in bankruptcy 破产管理

administration order 遗产管理令

administrator 管理人;遗产管理人

administrator of the estate 遗产管理人

admission of debt 债项承认书

admission of proof 接纳债权证明

advance 放贷款项;垫付款项;预支款项;预付款项

advance account 暂支帐目;预付款帐户

advance compensation 预付补偿金

advance from shareholder 股东垫款

advance pending reimbursement 预支以待日后付还

advanced economy 先进经济体系

advancement 预付;预付财产

advances warrant 垫款令

advancing 贷出

adverse balance 逆差

adverse exchange 逆汇

advertisement addressed to shareholders 在报章刊登的致股东通告

advice for collection 托收通知书

advice of drawing 提款通知书;汇票通知书

advice of payment 付款通知

Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕

Advisory Committee on Diversification 经济多元化谘询委员会

affidavit 誓章;遗产申报誓章

affidavit of no receipt 述明无收款的誓章

affiliate 联号;联营公司;附属公司

affiliated company 附属公司;联号;联营公司

affirmation [estate duty] 非宗教式宣誓〔遗产税〕

affordability 负担能力

African Development Bank [AfDB] 非洲开发银行

after-acquired property 事后取得的财产

after-hours dealing 市后交易

after-tax profit 税后盈利;税后利润;税后溢利

agency agreement 代理协议

agency expenses 代理机构的开支

agency fee 代理费

Agency Law 《代理法》

agent 代理人;承销人

agent of company 公司代理人

agent's fee 代理人费;经纪费

aggregate 总计;总数;总体数字

aggregate amount 总款额;总额

aggregate assets and liabilities 总体资产与负债

aggregate at constant price 按固定价格计算的总体数字

aggregate demand 总需求

aggregate gross position 总持仓量

aggregate limit 总限额

aggregate of salaries tax 合计薪俸税

aggregate performance 总体表现;总体业绩

aggregate supply 总体供应

aggregate surplus 总盈余

aggregate total 整体总额

aggregate value 总值;合计价值

aggregated basis 合计基准

aggregated net chargeable income 合计应课税入息实额

aggregation 合并计算;合计;总和

aggregation of incomes of husband and wife 夫妇入息合并计算

aggregation of property 财产的总和

agio 差价;贴水

Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》

Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相


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