《商业英语词汇》由会员分享，可在线阅读，更多相关《商业英语词汇（64页珍藏版）》请在金锄头文库上搜索。
1、wordabsolute change 绝对数值变更 absolute expenditure 实际开支 absolute guideline figure 绝对准则数字 absolute interest 绝对权益 absolute order of discharge 绝对破产解除令 absolute profit margin 绝对利润幅度 absolute value 实值；绝对值 absolutely vested interest 绝对既得权益 absorbed cost 已吸收成本；已分摊成本 absorption 吸收；分摊；合并 absorption rate 吸收率；摊配率
2、；分摊率 ACB Finance Limited 亚洲商业财务 acceptable form of reciprocity 合理的互惠条件 acceptable rate 适当利率；适当汇率 A share 股；甲类股份 abatement of tax 减税；减扣免税额 ABN AMRO Bank N.V. 荷兰银行 above-the-line expenditure 在线项目支出；经常预算支出 above-the-line receipt 在线项目收入；经常预算收入 ABSA Asia Limited 南非联合亚洲 acceptance agreement 承兑协议 acceptanc
3、e for honour 参加承兑 acceptor 承兑人；接受人；受票人 acceptor for honour 参加承兑人 accident insurance 意外保险 Accident Insurance Association of Hong Kong 意外保险公会 accident insurance scheme 意外保险计划 accident year basis 意外年度基准 acmodation 通融；贷款 acmodation bill 通融票据；空头票据 acmodation party 汇票代发人 account balance 账户余额；账户结余 account
4、book 帐簿 account collected in advance 预收款项 account current book 往来帐簿 account of after-acquired property 事后取得的财产报告 account of defaulter 拖欠帐目 account payable 应付帐款 account payee only 只可转帐；存入收款人账户 account receivable 应收帐款 account receivable report 应收帐款报表 account statement 结单；账单；会计财务报表 account title 账户名称；会
5、计科目 accountants report 会计师报告 Accountants Report Rules 会计师报告规则 accounting and auditing procedure 会计与审计程序；会计与核数程序 Accounting Arrangements 会计安排 accounting basis 会计基础 accounting by Official Receiver 破产管理署署长呈交的帐目 Accounting Circular 会计通告 accounting class 会计类别 accounting date 记帐日期；会计结算日期 accounting for mo
6、ney 款项核算 Accounting Officer 会计主任 accounting period 会计报告期；会计期 accounting policy 会计政策；会计方针 accounting practice 会计惯例 accounting principle 会计准则 accounting record 会计记录 accounting report 会计报告 Accounting Services Branch 会计事务部库务署 Accounting Society of China 中国会计学会 accounting statement 会计报表 accounting system
7、 会计制度；会计系统 accounting transaction 会计事项；帐务交易 accounting treatment 会计处理 accounting year 会计年度 accretion 增值；添加 accrual 应计项目；应累算数目 accrual basis 应计制；权责发生制 accrual basis accounting 应计制会计；权责发生制会计 accrue 应累算；应计 accrued benefit 应累算利益 accrued charges 应计费用 accrued cumulative preference share dividend 应累算的累积优先股
8、股息 accrued expenses 应累算费用 accrued interest payable 应付利息；应计未付利息 accrued interest receivable 应收利息；应计未收利息 accrued right 累算权益 accruing profit 应累算的利润 accumulated fiscal reserve 累积财政储备 accumulated profit 累积利润；滚存溢利 accumulated reserve 累积储备 accumulation of surplus ine 累积收益盈余 acquired assets 既得资产 acquisition
9、 收购；购置；取得 acquisition cost 购置成本 acquisition expenses 购置费用 acquisition of 100% interest 收购全部股权 acquisition of control 取得控制权 acquisition of fixed assets 购置固定资产 acquisition of shell “买壳”acquisition price 收购价 act of God 天灾 acting partner 执事合伙人 active market 买卖活跃的市场；交投畅旺的市场；旺市 active partner 积极参与的合伙人 act
10、ive trading 交投活跃 actual circulation 实际流通 actual cost 实际成本 actual expenditure 实际开支；实际支出 actual ine 实际入息；实际收入；实际收益 actual market 现货市场 actual price 现货价；实际价格 actual profit 实际利润 actual quotation 实盘；实际价位；实际报价 actual year basis 按实际年度计算 actuals 实货 actuarial investigation 精算调查 actuarial principle 精算原则 actuar
11、ial report 精算师报告 Actuarial Society of Hong Kong 精算学会 actuarial valuation 精算师估值 actuary 精算师 ad referendum agreement 暂定协议；有待复核的协定 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 ad
12、ditional assessable profit 补加应评税利润 additional assessment 补加评税 additional mitment 额外承担 additional mitment 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
13、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
14、 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
15、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 行政处金融管理局 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
16、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；预付款账户 advance pensation 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
