常用会计术语

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1、个人收集整理勿做商业用途一些有用地会计术语A:AshareＡ股；甲类股份abatementoftax减税；减扣免税额ABNAMROBankN.V.荷兰银行above-the-lineexpenditure线上项目支出；经常预算支出above-the-linereceipt线上项目收入；经常预算收入ABSAAsiaLimited南非联合亚洲有限公司absolutechange绝对数值变更absoluteexpenditure实际开支absoluteguidelinefigure绝对准则数字absoluteinterest绝对权益absoluteorderofdisc

2、harge绝对破产解除令absoluteprofitmargin绝对利润幅度absolutevalue实值；绝对值absolutelyvestedinterest绝对既得权益absorbedcost已吸收成本；已分摊成本absorption吸收；分摊；合并absorptionrate吸收率；摊配率；分摊率ACBFinanceLimited亚洲商业财务有限公司acceptableformofreciprocity合理地互惠条件acceptablerate适当利率；适当汇率acceptanceagreement承兑协议acceptanceforhonour参加承兑ac

3、ceptor承兑人；接受人；受票人acceptorforhonour参加承兑人accidentinsurance意外保险AccidentInsuranceAssociationofHongKong香港意外保险公会accidentinsurancescheme意外保险计划accidentyearbasis意外年度基准accommodation通融；贷款accommodationbill通融票据；空头票据accommodationparty汇票代发人accountbalance帐户余额；帐户结余accountbook帐簿accountcollectedinadvanc

4、e预收款项accountcurrentbook往来帐簿accountofafter-acquiredproperty事后取得地财产报告accountofdefaulter拖欠帐目accountpayable应付帐款accountpayeeonly[A/Cpayeeonly]只可转帐；存入收款人帐户accountreceivable应收帐款accountreceivablereport应收帐款报表45/45个人收集整理勿做商业用途accountstatement结单；帐单；会计财务报表accounttitle帐户名称；会计科目accountant'sreport会计

5、师报告Accountant'sReportRules会计师报告规则accountingandauditingprocedure会计与审计程序；会计与核数程序AccountingArrangements《会计安排》accountingbasis会计基础accountingbyOfficialReceiver破产管理署署长呈交地帐目AccountingCircular《会计通告》accountingclass会计类别accountingdate记帐日期；会计结算日期accountingformoney款项核算AccountingOfficer会计主任accountin

6、gperiod会计报告期；会计期accountingpolicy会计政策；会计方针accountingpractice会计惯例accountingprinciple会计准则accountingrecord会计记录accountingreport会计报告AccountingServicesBranch[Treasury]会计事务部〔库务署〕AccountingSocietyofChina中国会计学会accountingstatement会计报表accountingsystem会计制度；会计系统accountingtransaction会计事项；帐务交易account

7、ingtreatment会计处理accountingyear会计年度accretion增值；添加accrual应计项目；应累算数目accrualbasis应计制；权责发生制accrualbasisaccounting应计制会计；权责发生制会计accrue应累算；应计accruedbenefit应累算利益accruedcharges应计费用accruedcumulativepreferencesharedividend应累算地累积优先股股息accruedexpenses应累算费用accruedinterestpayable应付利息；应计未付利息accruedinte

8、restr