商业英语词汇Word文件下载.docx

1、 参加承兑acceptance for honour 承兑人；接受人；受票人acceptor 参加承兑人acceptor for honour 意外保险accident insurance 香港意外保险公会Accident Insurance Association of Hong Kong 意外保险计划accident insurance scheme 意外年度基准accident year basis accommodation 通融；贷款 accommodation bill 通融票据；空头票据 accommodation party 汇票代发人 account balance 账户余额

2、；账户结余 帐簿account book 预收款项account collected in advance 往来帐簿account current book 事后取得的财产报告account of after-acquired property account of defaulter 拖欠帐目 account payable 应付帐款 只可转帐；存入收款人账户account payee only 应收帐款account receivable account receivable report 应收帐款报表 结单；账单；会计财务报表account statement account title

3、 账户名称；会计科目 会计师报告accountants report . 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 会计通告Accounting Circular 会计类别accounting class 记帐日期；会计结算日期accounting date 款项核算accounti

4、ng for money 会计主任Accounting Officer 会计报告期；会计期accounting period 会计政策；会计方针accounting policy 会计惯例accounting practice 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

5、 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 应计制；权责发生制accrual basis 应计制会计；权责发生制会计accrual basis accounting 应累算；应计accrue 应累算利益accrued benefit accrued charges 应计费用 accrued cumulative preference share dividend 应累算的累积优先股股息 a

6、ccrued expenses 应累算费用 应付利息；应计未付利息accrued interest payable 应收利息；应计未收利息accrued interest receivable accrued right 累算权益 accruing profit 应累算的利润 累积财政储备accumulated fiscal reserve 累积利润；滚存溢利accumulated profit accumulated reserve 累积储备 累积收益盈余accumulation of surplus income acquired assets 既得资产 收购；购置；取得acquisiti

7、on 购置成本acquisition cost 购置费用acquisition expenses . 2 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 active

8、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 实际入息；实际收入；实际收益actual income 现货市场actual market 现货价；实际价格actual price 实际利润actual profit 实盘；实际价位；实际报价actual quotation 按实际年度计算actual year basis 实货actuals 精算调查actuarial investigation actuarial principle 精算原则 actuarial repor

9、t 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；有待复核的协定 ad valorem duty 从价税；按值征税 ad valorem duty system 从价税制 从价费ad valorem fee 从价关税ad valorem tariff 额外免税额additional allowance 未过期风险的额外款额additional amount for unexpired risk additional as

10、sessable 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 供养祖父母或外祖父母额外免税额additional dependent grandparent allowance additional dependent parent allowance 供养父母额外免税额 额外拨款additional provision additional stamp duty 附加印花税 补加税罚款；补加税款additional tax 缴纳补加

11、税罚款通知书；缴纳补加税款通知书Additional Tax Demand Note 被裁定破产adjudged bankrupt . 3 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

12、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 调整；修订；理算保险adjustment 调剂中心adjustment centre 调整过程的时间差距；调整时差adjustment lag 调整机制adjus

13、tment mechanism 亏损调整adjustment of loss 调整过程；调整程序adjustment process 调整幅度adjustment range 受管制汇率administered exchange rate Administration Division 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 admi

14、nistrator of the estate 遗产管理人 admission of debt 债项承认书 接纳债权证明admission of proof 放贷款项；垫付款项；预支款项；预付款项advance 暂支帐目；预付款账户advance account 预付补偿金advance compensation 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 垫款令advances warrant 贷出advanci

15、ng adverse balance 逆差 adverse exchange 逆汇 在报章刊登的致股东通告advertisement addressed to shareholders advice for collection 托收通知书 advice of drawing 提款通知书；汇票通知书. 4 advice of payment 付款通知 Advisory Committee 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 r

16、eceipt 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 非宗教式宣誓遗产税 affordability 负担能力 African Development Bank 非洲开发银行 事后取得的财产after-acquired property 市后交易after-hours dealing 税后盈利；税后利润；税后溢利after-tax profit 代理协议agency agreement 代理机构的开支agency expenses 代理费agency fee 代理法Agency La

17、w 代理人；承销人agent agent of company 公司代理人 agents 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 总限额aggregate limit 合计薪俸税aggregate of salaries tax 总体表现；总体业绩aggre

18、gate performance 总体供应aggregate supply 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 合计应课税入息实额aggregated net chargeable income 合并计算；合计；总和aggregation aggregation of incomes of husband and wife 夫妇入息合并计算 aggregation of property 财产的总和 差价；贴水agio Agreement between

19、 the Government of Hong Kong and the Government of Japan for 香港政府和日本政府关于相互促进和保the Promotion and Protection of Investment 护投资协议 Agreement between the Government of Hong Kong and the Government of the Republic of . 5 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议 Agr

20、eement 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议 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 香

21、港政府和大韩民国政府关于相互促进和保护投资协议 授产协议agreement for a settlement 转让协议agreement for assignment 售卖协议；买卖协议agreement for sale 买卖协议agreement for sale and purchase 支付利息协议agreement for the payment of interest 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 a

22、ir passenger departure tax 飞机乘客离境税 Air Services Negotiations Unit 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 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 新联财务有限公司Allied Capital Resources Limited 总指数消费物价指数all-items index

23、 拨款信件allocation letter 分配款项；预留款项allocation of fund 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 可扣除的营业亏损allowable business loss 可扣税的支出allowable expenses allowance 免税额；津贴；备抵；准备金 allowance for debts 债项的免税

24、额 allowance for depreciation by wear and tear 耗损折旧免税额 殡殓费的免税额allowance for funeral expenses 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. 6 alteration of capital 资本更改 alternate trustee 候补受托人 amalgamation 合并 ambit 涵盖范围开支总目或分目 am

25、bit 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 存放本港银行同业的款项am

26、ount due from local banks 银行同业的存款amount due to banks 海外银行同业的存款amount due to banks abroad 控股公司存款amount due to holding companies 本港银行同业的存款amount due to local banks 外埠银行同业的存款amount due to outport banks 发行纸币的款额amount for note issue 担保契据的款额amount of bond amount of consideration 代价款额 amount of contributio

27、n 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 拨款数额amount of vote 应付款额amount payable 应收款额amount receivable 阿姆斯特丹证券交易所Amsterdam Stock Exchange analysis 分析 ancil

28、lary 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 每年免税额；年积金；年度津贴；年津annual allowance annual balance 年度余额 每年可动用收入annual disposable income annual estimates 周年预算 年费annual fee 周年大会annual general meeting 年增率；每年增长率annual growth rate . 7 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