会计英语中英对照(3)

2019-05-17 15:35

互促进和保护投资协定》

Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《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》

Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》

agreement for a settlement 授产协议

agreement for assignment 转让协议

agreement for sale 售卖协议;买卖协议

agreement for sale and purchase 买卖协议

agreement for the payment of interest 支付利息协议

agreement for the repayment of money 还款协议

agreement of reinsurance 再保险协议

Agricultural Bank of China 中国农业银行

air passenger departure tax 飞机乘客离境税

Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕

airport tax 机场税

alcohol duty 酒精税

alienation 让与;让渡;转让

alimony 生活费;赡养费

All Ordinaries Index [AOI] 所有普通股指数

all risks 全险;综合险

All Sales Record for Stock Market 《股票市场成交报告》

Allied Capital Resources Limited 新联财务有限公司

all-items index [Consumer Price Index] 总指数〔消费物价指数〕

allocation letter 拨款信件

allocation of fund 分配款项;预留款项

allocation of profit 利润分配;溢利分配

allocation warrant 拨款令

allotment 分配;配股

allotment notice 股份配售通知;配股通知

allotment of shares 股份分配

allowable 可获宽免;免税的

allowable business loss 可扣除的营业亏损

allowable expenses 可扣税的支出

allowance 免税额;津贴;备抵;准备金

allowance for debts 债项的免税额

allowance for depreciation by wear and tear 耗损折旧免税额

allowance for funeral expenses 殡殓费的免税额

allowance for inflation 为通货膨胀而预留的款项;通胀准备金

allowance for repairs and outgoings 修葺及支出方面的免税额

allowance to debtor 给债务人的津贴

alteration of capital 资本更改

alternate trustee 候补受托人

amalgamation 合并

ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕

ambit of charges 征税范围;收费范围

amended valuation 经修订的估值

American Commodities Exchange 美国商品交易所

American Express Bank Limited 美国运通银行

American Stock Exchange 美国证券交易所

amortization 摊销

amount due from banks 存放银行同业的款项

amount due from banks abroad 存放海外银行同业的款项

amount due from holding companies 控股公司欠款

amount due from local banks 存放本港银行同业的款项

amount due to banks 银行同业的存款

amount due to banks abroad 海外银行同业的存款

amount due to holding companies 控股公司存款

amount due to local banks 本港银行同业的存款

amount due to outport banks 外埠银行同业的存款

amount for note issue 发行纸币的款额

amount of bond 担保契据的款额

amount of consideration 代价款额

amount of contribution 供款数额

amount of indebtedness 负债款额

amount of principal of the loan 贷款本金额

amount of rates chargeable 应征差饷数额

amount of share capital 股本额

amount of sums assured 承保款额

amount of variation 变动幅度

amount of vote 拨款数额

amount payable 应付款额

amount receivable 应收款额

Amsterdam Stock Exchange 阿姆斯特丹证券交易所

analysis 分析

ancillary risk 附属风险

annual account 周年帐目;周年帐目报表;年度决算;年结

annual accounting date 年结日期

annual allowance 每年免税额;年积金;年度津贴;年津

annual balance 年度余额

annual disposable income 每年可动用收入

annual estimates 周年预算

annual fee 年费

annual general meeting 周年大会

annual growth rate 年增率;每年增长率

annual long-term supplement 长期个案每年补助金

annual pensionable emolument 可供计算退休金的年薪

annual report 年报

Annual Report on the Consumer Price Index 《消费物价指数年报》

annual return 周年报表;周年申报表;每年报税表格

Annual Return Rules 《周年报表规则》

annual review of consumer prices 每年消费物价回顾

annual roll-forward basis 逐年延展方式

annual salary 年薪

annual statement 年度报表;年度决算表

Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 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

annuity contract 年金合约

annuity on human life 人寿年金

antecedent debt 先前的债项

ante-dated cheque 倒填日期支票

anticipated expenditure 预期开支

anticipated net profit 预期纯利

anticipated revenue 预期收入

anti-inflation measure 反通货膨胀措施

anti-inflationary stance 反通货膨胀立场

apparent deficit 表面赤字

apparent financial solvency 表面偿债能力

apparent partner 表面合伙人


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