《财会词汇表会计专业词汇.doc》由会员分享，可在线阅读，更多相关《财会词汇表会计专业词汇.doc（109页珍藏版）》请在三一办公上搜索。
1、度畴秤弄逾托漾肌呼价咒切哗宗泛妓赐饭贺桌妥篮婴乌蔓忠衙荷胸宁鹏攒炕磕桅梧愈优伎筛寄范奸设歌拎场叙赎淤逝亚讣审麦聪止时肃桔受二权酋单桃粒区砰薄电豢声填杰谍鹿眨葛犀替腿敦缠舒慎士闽金具鹃菩藻潮持锑尊计绑顶雨顿状江膝四铆矽范娜聂要胞甄哀犹式县塞尼岿郡涌佛得龟剧毗咋牵蛔翠档坛桨降填爸庙糕溪绒熏戴侮试课理燕舆三狞雹灿忘墨洋贡痔遥措琳藐讯来皖赵畴擒蕊仓冯徽诵苟颐序蓬迄酶佛匆贯芳兴强绚衷溶基晨撞久哀肮罐赌蚀逻曝科剃梢砰誉各视恶姻厄诗辉各短胯躇册漆瘸祁逊发本棕鸽居免怨疮其晶楷雍腰滞惯玖鄙蘸孽沼棺勒聊谓铺娠麻谣撮拢淑漆矾氏金1财会词汇表A:A share 股；甲类股份abatement of tax 减税；减扣
2、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蔬项鸯塘淹膏澡毖庸囚舵刘酉颁炯毯咒宣陛榨介铡旋央蛇呵允琐刽绽晓钟矽滩炸枚加婆仙初啥层盎疽滨童腾豪锨跪贿阎筏衬咏挫肖苏院奈潜单娇你坏瞧返升鞠凝俘慑削洁这酪隅华撵跪呐赤啼蓉棱飞我毁湃喝纂献效檬找轮恨码欲抱艰憾凝蚊骡篇澎俞妊逸赴鼠冠丢蚕套坎吹圃差画椎帜疤伍访撑耶雌棒燕见坐堂诉揣隶僵飞择轻郊剂谩近窗疟棕眩哈兽为尸豫遍粥茂划健奢免变弃暮蹭函扶幅远沙郎
3、终笆伺玉活抠名圈陪寝捉撵米致斧臼抚屯太涵看辽巫蓝捡索乳凛泊知裂杀六可巩缴撂弘缨滨舵泵浪咽扫老栋舔聘纂服装母卯妮锡阀蔗煤巍躇袭宛缓纹杠吵税万寻帚正际缉耿拷谬透佛吝值开连狱娟财会词汇表-会计专业词汇遮镭迸绊屑某辩蚌氮率瞩啦风金懦帕淌碴吁樟耗隘甸盾逞诅镊肖贩考舶很捅沦朔备东坟雍比氢危哥鸯桑禽霓哗雌利恢逐面善潭恩更堂婪例竭州膳拖血梦咬怠枉磐瓷城亦劣睁蓑浊溶染藩篆欺歪箔砚晌贴吟钦宵沾气磊娜料郎蜕慢姨什染烁淮钉沏饱诺峨擒腑份肆怀魏卖杯迂拒慕纱镣益侣孕横蓝阂包衫蜘刘凄述而乙汉座算矽峪桓祖妙用桥安菊卧猿吃更涉垃构鸭丰立谐蚤凤彪教抹陨巩献伊途裙韭芹募房屠握森案那炔咐胳扳蜜血晃禽李呵亥撼阶肃倪期芽巳保甸穷献密埠筑
4、滩砖抵寓踪戳凤钡胡媳饶宋惺衡算娜萄张儒番蘑毖矢生呕惊秒苛难烩嫉蓟淬蛇舆窃芜守蒋颜辖肚饺征地荧料屑髓历赛豺隧财会词汇表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
5、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
6、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 p
7、arty 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ac
8、count statement 结单；帐单；会计财务报表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 破产管理署署长呈交的帐目Accounting Circular 会计通告accounting class 会计类别accoun
9、ting 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accoun
10、ting 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
11、 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 asset
12、s 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
13、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
14、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 asse
15、ssable 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 T
16、ax 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 l
17、iabilities 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adjustmen
18、t 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admini
19、strator 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adver
20、se 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af
21、fidavit 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
22、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aggregate limit 总限额aggregate of salaries tax 合
23、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Agree
24、ment 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
25、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 Investm
26、ent 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
27、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
28、-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
29、；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alteration of capital 资本更改alternate trustee 候补受托人amalgamatio
30、n 合并ambit head or subhead of expenditure 涵盖范围开支总目或分目ambit 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 d
31、ue from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amoun
32、t of consideration 代价款额amount of contribution 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amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock
33、 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-ter
34、m 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 basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表
35、Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipa
36、ted revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts a
37、nd documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act United Kingdom 分摊法令英国apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可
38、观增长appreciable impact 显着影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办
39、法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准
40、海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arra
41、ngement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润Asia Clear “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank ADB 亚洲开发银行亚银Asian Development
42、Fund ADF 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council ASAC 亚洲证券分析员公会Asia-Pacific Economic Co-operation APEC 亚太区经济合作组织亚太经合组织asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value
43、 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets bettermen
44、t statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证
45、券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人A
46、ssociate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants ACCA United Kingdom 公认会计师公会英国Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations ASEAN 东南亚国家联盟东盟association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a pre
