一些有用的会计术语集锦.docx

1、一些有用的会计术语集锦一些有用会计术语(海量营销治理培训资料下载)A: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 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

2、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 已汲取成本；已分摊成本absorption 汲取；分摊；合并absorption rate 汲取率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理互惠条件acceptable rate 适当利率；适当汇率acceptance agreem

3、ent 承兑协议acceptance for honour 参加承兑acceptor 承兑人；同意人；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 意外保险打算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

4、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

5、表account title 帐户名称；会计科目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 破产治理署署长呈交帐目Accounting Circular 会计通告accounting class 会计类不accounting date 记帐日期；会计结算日期account

6、ing 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accountin

7、g 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 应累算累积优先股股息ac

8、crued 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acqu

9、isition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得操纵权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 买卖活跃市场；交投畅旺市场；旺市active partner 积极参与合伙人active trading 交投活跃actual circ

10、ulation 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

11、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 未过期风险额外款额additional assessable profit 补加应评税利润additional ass

12、essment 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

13、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 经调整实数；调整后实数adjusted current assets 经调整流淌资产；调整后流淌资产adjusted figure 经调整数字；调整后数额adjusted liabilities 经调整负债；调整后负债adjusted loss 经调整亏损

14、；调整后亏损adjusted net admissible assets 经调整可接纳资产净值；调整后可接纳资产净值adjusted profit 经调整利润；调整后利润adjusted surplus 经调整盈余额；调整后盈余额adjusted value 经调整价值；调整后价值adjustment 调整；修订；理算保险adjustment centre 调剂中心adjustment lag 调整过程时刻差距；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 r

15、ange 调整幅度administered exchange rate 受管制汇率Administration Division Hong Kong Monetary Authority 行政处香港金融治理局administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产治理administration order 遗产治理令administrator 治理人；遗产治理人administrator of the estate 遗产治理人admission of debt 债项承认书admi

16、ssion 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 addresse

17、d to shareholders 在报章刊登致股东通告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 述明无收款誓章affiliate 联号；联营公司；附属公司affi

18、liated 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 代理机构开支agency fee 代理费Agency Law 代理法agent 代理人；承销人agent of company

19、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agg

20、regate 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 财产总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government

21、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爱护投资协定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爱护投资协定Agreement between the Government of Hong Kong and the Gov

22、ernment 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爱护投资协定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爱护投资协定agreement for a settlement 授产协议ag

23、reement 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

24、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 所有一般股指数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

25、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allowable business loss 可扣除营业亏损allowable expenses 可扣税支出allowance 免税额；津贴；备抵；预备金allowance for debts 债项免税额allowance for depreciation by

26、 wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费免税额allowance for inflation 为通货膨胀而预留款项；通胀预备金allowance for repairs and outgoings 修葺及支出方面免税额allowance to debtor 给债务人津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit head or subhead of expenditure 涵盖范围开支总目或分目ambit of charges

27、征税范围；收费范围amended valuation 经修订估值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 存放银行同业款项amount due from banks abroad 存放海外银行同业款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业款项am

28、ount due to banks 银行同业存款amount due to banks abroad 海外银行同业存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业存款amount due to outport banks 外埠银行同业存款amount for note issue 发行纸币款额amount of bond 担保契据款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额am

29、ount 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amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度

30、决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金年薪annual report 年报Ann

31、ual 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 每年消费物价回忆annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Fore