常用的會計術(shù)語
一些有用的會計術(shù)語 http://www.5ixue.com (海量營銷管理培訓資料下載) A: A share Ａ股；甲類股份 abatement of tax 減稅；減扣免稅額 ABN AMRO Bank N.V. 荷蘭銀行 above-the-line expenditure 線上項目支出；經(jīng)常預算支出 above-the-line receipt 線上項目收入；經(jīng)常預算收入 ABSA Asia Limited 南非聯(lián)合亞洲有限公司 absolute change 絕對數(shù)值變更 absolute expenditure 實際開支 absolute guideline figure 絕對準則數(shù)字 absolute interest 絕對權(quán)益 absolute order of discharge 絕對破產(chǎn)解除令 absolute profit margin 絕對利潤幅度 absolute value 實值；絕對值 absolutely vested interest 絕對既得權(quán)益 absorbed cost 已吸收成本；已分攤成本 absorption 吸收；分攤；合并 absorption rate 吸收率；攤配率；分攤率 ACB Finance Limited 亞洲商業(yè)財務(wù)有限公司 acceptable form of reciprocity 合理的互惠條件 acceptable rate 適當利率；適當匯率 acceptance agreement 承兌協(xié)議 acceptance for honour 參加承兌 acceptor 承兌人；接受人；受票人 acceptor for honour 參加承兌人 accident insurance 意外保險 Accident Insurance Association of Hong Kong 香港意外保險公會 accident insurance scheme 意外保險計劃 accident year basis 意外年度基準 accommodation 通融；貸款 accommodation bill 通融票據(jù)；空頭票據(jù) accommodation party 匯票代發(fā)人 account balance 帳戶余額；帳戶結(jié)余 account book 帳簿 account collected in advance 預收款項 account current book 往來帳簿 account of after-acquired property 事后取得的財產(chǎn)報告 account of defaulter 拖欠帳目 account payable 應付帳款 account payee only [A/C payee only] 只可轉(zhuǎn)帳；存入收款人帳戶 account receivable 應收帳款 account receivable report 應收帳款報表 account statement 結(jié)單；帳單；會計財務(wù)報表 account title 帳戶名稱；會計科目 accountant’s report 會計師報告 Accountant’s Report Rules 會計師報告規(guī)則 accounting and auditing procedure 會計與審計程序；會計與核數(shù)程序 Accounting Arrangements 《會計安排》 accounting basis 會計基礎(chǔ) accounting by Official Receiver 破產(chǎn)管理署署長呈交的帳目 Accounting Circular 《會計通告》 accounting class 會計類別 accounting date 記帳日期；會計結(jié)算日期 accounting for money 款項核算 Accounting Officer 會計主任 accounting period 會計報告期；會計期 accounting policy 會計政策；會計方針 accounting practice 會計慣例 accounting principle 會計準則 accounting record 會計記錄 accounting report 會計報告 Accounting Services Branch [Treasury] 會計事務(wù)部〔庫務(wù)署〕 Accounting Society of China 中國會計學會 accounting statement 會計報表 accounting system 會計制度；會計系統(tǒng) accounting transaction 會計事項；帳務(wù)交易 accounting treatment 會計處理 accounting year 會計年度 accretion 增值；添加 accrual 應計項目；應累算數(shù)目 accrual basis 應計制；權(quán)責發(fā)生制 accrual basis accounting 應計制會計；權(quán)責發(fā)生制會計 accrue 應累算；應計 accrued benefit 應累算利益 accrued charges 應計費用 accrued cumulative preference share dividend 應累算的累積優(yōu)先股股息 accrued expenses 應累算費用 accrued interest payable 應付利息；應計未付利息 accrued interest receivable 應收利息；應計未收利息 accrued right 累算權(quán)益 accruing profit 應累算的利潤 accumulated fiscal reserve 累積財政儲備 accumulated profit 累積利潤；滾存溢利 accumulated reserve 累積儲備 accumulation of surplus income 累積收益盈余 acquired assets 既得資產(chǎn) acquisition 收購；購置；取得 acquisition cost 購置成本 acquisition expenses 購置費用 acquisition of 100% interest 收購全部股權(quán) acquisition of control 取得控制權(quán) acquisition of fixed assets 購置固定資產(chǎn) acquisition of shell “買殼” acquisition price 收購價 act of God 天災 acting partner 執(zhí)事合伙人 active market 買賣活躍的市場；交投暢旺的市場；旺市 active partner 積極參與的合伙人 active trading 交投活躍 actual circulation 實際流通 actual cost 實際成本 actual expenditure 實際開支；實際支出 actual income 實際入息；實際收入；實際收益 actual market 現(xiàn)貨市場 actual price 現(xiàn)貨價；實際價格 actual profit 實際利潤 actual quotation 實盤；實際價位；實際報價 actual year basis 按實際年度計算 actuals 實貨 actuarial investigation 精算調(diào)查 actuarial principle 精算原則 actuarial report 精算師報告 Actuarial Society of Hong Kong 香港精算學會 actuarial valuation 精算師估值 actuary 精算師 ad referendum agreement 暫定協(xié)議；有待覆核的協(xié)定 ad valorem duty 從價稅；按值征稅 ad valorem duty system 從價稅制 ad valorem fee 從價費 ad valorem tariff 從價關(guān)稅 additional allowance 額外免稅額 additional amount for unexpired risk 未過期風險的額外款額 additional assessable profit 補加應評稅利潤 additional assessment 補加評稅 additional commitment 額外承擔 additional commitment vote 額外承擔撥款 additional dependent grandparent allowance 供養(yǎng)祖父母或外祖父母額外免稅額 additional dependent parent allowance 供養(yǎng)父母額外免稅額 additional provision 額外撥款 additional stamp duty 附加印花稅 additional tax 補加稅罰款；補加稅款 Additional Tax Demand Note 繳納補加稅罰款通知書；繳納補加稅款通知書 adjudged bankrupt 被裁定破產(chǎn) adjudicated bankrupt 裁定破產(chǎn)人 adjudication fee 裁定費；評定印花稅額手續(xù)費；評估契據(jù)費 adjudication of bankruptcy 裁定破產(chǎn)；宣告破產(chǎn) adjudication of insolvency 裁定無力償還債務(wù) adjusted actual 經(jīng)調(diào)整的實數(shù)；調(diào)整后的實數(shù) adjusted current assets 經(jīng)調(diào)整的流動資產(chǎn)；調(diào)整后的流動資產(chǎn) adjusted figure 經(jīng)調(diào)整的數(shù)字；調(diào)整后的數(shù)額 adjusted liabilities 經(jīng)調(diào)整的負債；調(diào)整后的負債 adjusted loss 經(jīng)調(diào)整的虧損；調(diào)整后的虧損 adjusted net admissible assets 經(jīng)調(diào)整的可接納資產(chǎn)凈值；調(diào)整后的可接納資產(chǎn)凈值 adjusted profit 經(jīng)調(diào)整的利潤；調(diào)整后的利潤 adjusted surplus 經(jīng)調(diào)整的盈余額；調(diào)整后的盈余額 adjusted value 經(jīng)調(diào)整的價值；調(diào)整后的價值 adjustment 調(diào)整；修訂；理算〔保險〕 adjustment centre 調(diào)劑中心 adjustment lag 調(diào)整過程的時間差距；調(diào)整時差 adjustment mechanism 調(diào)整機制 adjustment of loss 虧損調(diào)整 adjustment process 調(diào)整過程；調(diào)整程序 adjustment range 調(diào)整幅度 administered exchange rate 受管制匯率 Administration Division [Hong Kong Monetary Authority] 行政處〔香港金融管理局〕 administration expenses 行政費用 administration fee 手續(xù)費；行政費 administration in bankruptcy 破產(chǎn)管理 administration order 遺產(chǎn)管理令 administrator 管理人；遺產(chǎn)管理人 administrator of the estate 遺產(chǎn)管理人 admission of debt 債項承認書 admission of proof 接納債權(quán)證明 advance 放貸款項；墊付款項；預支款項；預付款項 advance account 暫支帳目；預付款帳戶 advance compensation 預付補償金 advance from shareholder 股東墊款 advance pending reimbursement 預支以待日后付還 advanced economy 先進經(jīng)濟體系 advancement 預付；預付財產(chǎn) advances warrant 墊款令 advancing 貸出 adverse balance 逆差 adverse exchange 逆匯 advertisement addressed to shareholders 在報章刊登的致股東通告 advice for collection 托收通知書 advice of drawing 提款通知書；匯票通知書 advice of payment 付款通知 Advisory Committee [Securities and Futures Commission] 諮詢委員會〔證券及期貨事務(wù)監(jiān)察委員會〕 Advisory Committee on Diversification 經(jīng)濟多元化諮詢委員會 affidavit 誓章；遺產(chǎn)申報誓章 affidavit of no receipt 述明無收款的誓章 affiliate 聯(lián)號；聯(lián)營公司；附屬公司 affiliated company 附屬公司；聯(lián)號；聯(lián)營公司 affirmation [estate duty] 非宗教式宣誓〔遺產(chǎn)稅〕 affordability 負擔能力 African Development Bank [AfDB] 非洲開發(fā)銀行 after-acquired property 事后取得的財產(chǎn) after-hours dealing 市后交易 after-tax profit 稅后盈利；稅后利潤；稅后溢利 agency agreement 代理協(xié)議 agency expenses 代理機構(gòu)的開支 agency fee 代理費 Agency Law 《代理法》 agent 代理人；承銷人 agent of company 公司代理人 agent’s fee 代理人費；經(jīng)紀費 aggregate 總計；總數(shù)；總體數(shù)字 aggregate amount 總款額；總額 aggregate assets and liabilities 總體資產(chǎn)與負債 aggregate at constant price 按固定價格計算的總體數(shù)字 aggregate demand 總需求 aggregate gross position 總持倉量 aggregate limit 總限額 aggregate of salaries tax 合計薪俸稅 aggregate performance 總體表現(xiàn)；總體業(yè)績 aggregate supply 總體供應 aggregate surplus 總盈余 aggregate total 整體總額 aggregate value 總值；合計價值 aggregated basis 合計基準 aggregated net chargeable income 合計應課稅入息實額 aggregation 合并計算；合計；總和 aggregation of incomes of husband and wife 夫婦入息合并計算 aggregation of property 財產(chǎn)的總和 agio 差價；貼水 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關(guān)于相互促進和保護投資協(xié)定》 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奧地利共和國政府關(guān)于相互促進和保護投資協(xié)定》 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法蘭西共和國政府關(guān)于相互促進和保護投資協(xié)定》 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韓民國政府關(guān)于相互促進和保護投資協(xié)定》 agreement for a settlement 授產(chǎn)協(xié)議 agreement for assignment 轉(zhuǎn)讓協(xié)議 agreement for sale 售賣協(xié)議；買賣協(xié)議 agreement for sale and purchase 買賣協(xié)議 agreement for the payment of interest 支付利息協(xié)議 agreement for the repayment of money 還款協(xié)議 agreement of reinsurance 再保險協(xié)議 Agricultural Bank of China 中國農(nóng)業(yè)銀行 air passenger departure tax 飛機乘客離境稅 Air Services Negotiations Unit [Economic Services Bureau] 民航運輸談判組〔經(jīng)濟局〕 airport tax 機場稅 alcohol duty 酒精稅 alienation 讓與；讓渡；轉(zhuǎn)讓 alimony 生活費；贍養(yǎng)費 All Ordinaries Index [AOI] 所有普通股指數(shù) all risks 全險；綜合險 All Sales Record for Stock Market 《股票市場成交報告》 Allied Capital Resources Limited 新聯(lián)財務(wù)有限公司 all-items index [Consumer Price Index] 總指數(shù)〔消費物價指數(shù)〕 allocation letter 撥款信件 allocation of fund 分配款項；預留款項 allocation of profit 利潤分配；溢利分配 allocation warrant 撥款令 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 可獲寬免；免稅的 allowable business loss 可扣除的營業(yè)虧損 allowable expenses 可扣稅的支出 allowance 免稅額；津貼；備抵；準備金 allowance for debts 債項的免稅額 allowance for depreciation by wear and tear 耗損折舊免稅額 allowance for funeral expenses 殯殮費的免稅額 allowance for inflation 為通貨膨脹而預...
常用的會計術(shù)語