常用的會(huì)計(jì)術(shù)語(yǔ)
一些有用的會(huì)計(jì)術(shù)語(yǔ) http://www.5ixue.com (海量營(yíng)銷管理培訓(xùn)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(xiàng)目支出；經(jīng)常預(yù)算支出 above-the-line receipt 線上項(xiàng)目收入；經(jīng)常預(yù)算收入 ABSA Asia Limited 南非聯(lián)合亞洲有限公司 absolute change 絕對(duì)數(shù)值變更 absolute expenditure 實(shí)際開支 absolute guideline figure 絕對(duì)準(zhǔn)則數(shù)字 absolute interest 絕對(duì)權(quán)益 absolute order of discharge 絕對(duì)破產(chǎn)解除令 absolute profit margin 絕對(duì)利潤(rùn)幅度 absolute value 實(shí)值；絕對(duì)值 absolutely vested interest 絕對(duì)既得權(quán)益 absorbed cost 已吸收成本；已分?jǐn)偝杀?absorption 吸收；分?jǐn)?；合?absorption rate 吸收率；攤配率；分?jǐn)偮?ACB Finance Limited 亞洲商業(yè)財(cái)務(wù)有限公司 acceptable form of reciprocity 合理的互惠條件 acceptable rate 適當(dāng)利率；適當(dāng)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(xiǎn) Accident Insurance Association of Hong Kong 香港意外保險(xiǎn)公會(huì) accident insurance scheme 意外保險(xiǎn)計(jì)劃 accident year basis 意外年度基準(zhǔn) 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(yù)收款項(xiàng) account current book 往來帳簿 account of after-acquired property 事后取得的財(cái)產(chǎn)報(bào)告 account of defaulter 拖欠帳目 account payable 應(yīng)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(yīng)收帳款 account receivable report 應(yīng)收帳款報(bào)表 account statement 結(jié)單；帳單；會(huì)計(jì)財(cái)務(wù)報(bào)表 account title 帳戶名稱；會(huì)計(jì)科目 accountant’s report 會(huì)計(jì)師報(bào)告 Accountant’s Report Rules 會(huì)計(jì)師報(bào)告規(guī)則 accounting and auditing procedure 會(huì)計(jì)與審計(jì)程序；會(huì)計(jì)與核數(shù)程序 Accounting Arrangements 《會(huì)計(jì)安排》 accounting basis 會(huì)計(jì)基礎(chǔ) accounting by Official Receiver 破產(chǎn)管理署署長(zhǎng)呈交的帳目 Accounting Circular 《會(huì)計(jì)通告》 accounting class 會(huì)計(jì)類別 accounting date 記帳日期；會(huì)計(jì)結(jié)算日期 accounting for money 款項(xiàng)核算 Accounting Officer 會(huì)計(jì)主任 accounting period 會(huì)計(jì)報(bào)告期；會(huì)計(jì)期 accounting policy 會(huì)計(jì)政策；會(huì)計(jì)方針 accounting practice 會(huì)計(jì)慣例 accounting principle 會(huì)計(jì)準(zhǔn)則 accounting record 會(huì)計(jì)記錄 accounting report 會(huì)計(jì)報(bào)告 Accounting Services Branch [Treasury] 會(huì)計(jì)事務(wù)部〔庫(kù)務(wù)署〕 Accounting Society of China 中國(guó)會(huì)計(jì)學(xué)會(huì) accounting statement 會(huì)計(jì)報(bào)表 accounting system 會(huì)計(jì)制度；會(huì)計(jì)系統(tǒng) accounting transaction 會(huì)計(jì)事項(xiàng)；帳務(wù)交易 accounting treatment 會(huì)計(jì)處理 accounting year 會(huì)計(jì)年度 accretion 增值；添加 accrual 應(yīng)計(jì)項(xiàng)目；應(yīng)累算數(shù)目 accrual basis 應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制 accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì)；權(quán)責(zé)發(fā)生制會(huì)計(jì) accrue 應(yīng)累算；應(yīng)計(jì) accrued benefit 應(yīng)累算利益 accrued charges 應(yīng)計(jì)費(fèi)用 accrued cumulative preference share dividend 應(yīng)累算的累積優(yōu)先股股息 accrued expenses 應(yīng)累算費(fèi)用 accrued interest payable 應(yīng)付利息；應(yīng)計(jì)未付利息 accrued interest receivable 應(yīng)收利息；應(yīng)計(jì)未收利息 accrued right 累算權(quán)益 accruing profit 應(yīng)累算的利潤(rùn) accumulated fiscal reserve 累積財(cái)政儲(chǔ)備 accumulated profit 累積利潤(rùn)；滾存溢利 accumulated reserve 累積儲(chǔ)備 accumulation of surplus income 累積收益盈余 acquired assets 既得資產(chǎn) acquisition 收購(gòu)；購(gòu)置；取得 acquisition cost 購(gòu)置成本 acquisition expenses 購(gòu)置費(fèi)用 acquisition of 100% interest 收購(gòu)全部股權(quán) acquisition of control 取得控制權(quán) acquisition of fixed assets 購(gòu)置固定資產(chǎn) acquisition of shell “買殼” acquisition price 收購(gòu)價(jià) act of God 天災(zāi) acting partner 執(zhí)事合伙人 active market 買賣活躍的市場(chǎng)；交投暢旺的市場(chǎng)；旺市 active partner 積極參與的合伙人 active trading 交投活躍 actual circulation 實(shí)際流通 actual cost 實(shí)際成本 actual expenditure 實(shí)際開支；實(shí)際支出 actual income 實(shí)際入息；實(shí)際收入；實(shí)際收益 actual market 現(xiàn)貨市場(chǎng) actual price 現(xiàn)貨價(jià)；實(shí)際價(jià)格 actual profit 實(shí)際利潤(rùn) actual quotation 實(shí)盤；實(shí)際價(jià)位；實(shí)際報(bào)價(jià) actual year basis 按實(shí)際年度計(jì)算 actuals 實(shí)貨 actuarial investigation 精算調(diào)查 actuarial principle 精算原則 actuarial report 精算師報(bào)告 Actuarial Society of Hong Kong 香港精算學(xué)會(huì) 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(jià)稅；按值征稅 ad valorem duty system 從價(jià)稅制 ad valorem fee 從價(jià)費(fèi) ad valorem tariff 從價(jià)關(guān)稅 additional allowance 額外免稅額 additional amount for unexpired risk 未過期風(fēng)險(xiǎn)的額外款額 additional assessable profit 補(bǔ)加應(yīng)評(píng)稅利潤(rùn) additional assessment 補(bǔ)加評(píng)稅 additional commitment 額外承擔(dān) additional commitment vote 額外承擔(dān)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(bǔ)加稅罰款；補(bǔ)加稅款 Additional Tax Demand Note 繳納補(bǔ)加稅罰款通知書；繳納補(bǔ)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(fèi)；評(píng)定印花稅額手續(xù)費(fèi)；評(píng)估契據(jù)費(fèi) 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(shí)數(shù)；調(diào)整后的實(shí)數(shù) adjusted current assets 經(jīng)調(diào)整的流動(dòng)資產(chǎn)；調(diào)整后的流動(dòng)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(fù)債；調(diào)整后的負(fù)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(rùn)；調(diào)整后的利潤(rùn) 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(jià)值；調(diào)整后的價(jià)值 adjustment 調(diào)整；修訂；理算〔保險(xiǎn)〕 adjustment centre 調(diào)劑中心 adjustment lag 調(diào)整過程的時(shí)間差距；調(diào)整時(shí)差 adjustment mechanism 調(diào)整機(jī)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(fèi)用 administration fee 手續(xù)費(fèi)；行政費(fèi) 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(xiàng)承認(rèn)書 admission of proof 接納債權(quán)證明 advance 放貸款項(xiàng)；墊付款項(xiàng)；預(yù)支款項(xiàng)；預(yù)付款項(xiàng) advance account 暫支帳目；預(yù)付款帳戶 advance compensation 預(yù)付補(bǔ)償金 advance from shareholder 股東墊款 advance pending reimbursement 預(yù)支以待日后付還 advanced economy 先進(jìn)經(jīng)濟(jì)體系 advancement 預(yù)付；預(yù)付財(cái)產(chǎn) advances warrant 墊款令 advancing 貸出 adverse balance 逆差 adverse exchange 逆匯 advertisement addressed to shareholders 在報(bào)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(huì)〔證券及期貨事務(wù)監(jiān)察委員會(huì)〕 Advisory Committee on Diversification 經(jīng)濟(jì)多元化諮詢委員會(huì) affidavit 誓章；遺產(chǎn)申報(bào)誓章 affidavit of no receipt 述明無收款的誓章 affiliate 聯(lián)號(hào)；聯(lián)營(yíng)公司；附屬公司 affiliated company 附屬公司；聯(lián)號(hào)；聯(lián)營(yíng)公司 affirmation [estate duty] 非宗教式宣誓〔遺產(chǎn)稅〕 affordability 負(fù)擔(dān)能力 African Development Bank [AfDB] 非洲開發(fā)銀行 after-acquired property 事后取得的財(cái)產(chǎn) after-hours dealing 市后交易 after-tax profit 稅后盈利；稅后利潤(rùn)；稅后溢利 agency agreement 代理協(xié)議 agency expenses 代理機(jī)構(gòu)的開支 agency fee 代理費(fèi) 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(fèi)；經(jīng)紀(jì)費(fèi) aggregate 總計(jì)；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(fù)債 aggregate at constant price 按固定價(jià)格計(jì)算的總體數(shù)字 aggregate demand 總需求 aggregate gross position 總持倉(cāng)量 aggregate limit 總限額 aggregate of salaries tax 合計(jì)薪俸稅 aggregate performance 總體表現(xiàn)；總體業(yè)績(jī) aggregate supply 總體供應(yīng) aggregate surplus 總盈余 aggregate total 整體總額 aggregate value 總值；合計(jì)價(jià)值 aggregated basis 合計(jì)基準(zhǔn) aggregated net chargeable income 合計(jì)應(yīng)課稅入息實(shí)額 aggregation 合并計(jì)算；合計(jì)；總和 aggregation of incomes of husband and wife 夫婦入息合并計(jì)算 aggregation of property 財(cái)產(chǎn)的總和 agio 差價(jià)；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(jìn)和保護(hù)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(guó)政府關(guān)于相互促進(jìn)和保護(hù)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(guó)政府關(guān)于相互促進(jìn)和保護(hù)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(guó)政府關(guān)于相互促進(jìn)和保護(hù)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(xiǎn)協(xié)議 Agricultural Bank of China 中國(guó)農(nóng)業(yè)銀行 air passenger departure tax 飛機(jī)乘客離境稅 Air Services Negotiations Unit [Economic Services Bureau] 民航運(yùn)輸談判組〔經(jīng)濟(jì)局〕 airport tax 機(jī)場(chǎng)稅 alcohol duty 酒精稅 alienation 讓與；讓渡；轉(zhuǎn)讓 alimony 生活費(fèi)；贍養(yǎng)費(fèi) All Ordinaries Index [AOI] 所有普通股指數(shù) all risks 全險(xiǎn)；綜合險(xiǎn) All Sales Record for Stock Market 《股票市場(chǎng)成交報(bào)告》 Allied Capital Resources Limited 新聯(lián)財(cái)務(wù)有限公司 all-items index [Consumer Price Index] 總指數(shù)〔消費(fèi)物價(jià)指數(shù)〕 allocation letter 撥款信件 allocation of fund 分配款項(xiàng)；預(yù)留款項(xiàng) allocation of profit 利潤(rùn)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(yíng)業(yè)虧損 allowable expenses 可扣稅的支出 allowance 免稅額；津貼；備抵；準(zhǔn)備金 allowance for debts 債項(xiàng)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(fèi)的免稅額 allowance for inflation 為通貨膨脹而預(yù)...
常用的會(huì)計(jì)術(shù)語(yǔ)