常用的会计术语
一些有用的会计术语 http://www.5ixue.com (海量营销管理培训资料下载) A: A share Ａ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 线上项目支出；经常预算支出 above-the-line receipt 线上项目收入；经常预算收入 ABSA Asia Limited 南非联合亚洲有限公司 absolute 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；分摊率 ACB Finance Limited 亚洲商业财务有限公司 acceptable form of reciprocity 合理的互惠条件 acceptable rate 适当利率；适当汇率 acceptance agreement 承兑协议 acceptance 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 香港意外保险公会 accident insurance scheme 意外保险计划 accident year basis 意外年度基准 accommodation 通融；贷款 accommodation bill 通融票据；空头票据 accommodation party 汇票代发人 account balance 帐户余额；帐户结余 account 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 [A/C payee only] 只可转帐；存入收款人帐户 account receivable 应收帐款 account receivable report 应收帐款报表 account statement 结单；帐单；会计财务报表 account title 帐户名称；会计科目 accountant’s report 会计师报告 Accountant’s 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 money 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 [Treasury] 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 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 income 累积收益盈余 acquired assets 既得资产 acquisition 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 active 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 income 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 actuarial report 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；有待覆核的协定 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 additional assessable 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 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 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 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] 谘询委员会〔证券及期货事务监察委员会〕 Advisory Committee on Diversification 经济多元化谘询委员会 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 allowance for funeral expenses 殡殓费的免税额 allowance for inflation 为通货膨胀而预...
常用的会计术语