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财务会计英语词汇A-2

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] 咨询委员会〔证券及期货事务监察委员会〕

advisory committee on diversification 经济多元化咨询委员会

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