《常用的會計術(shù)語》word版

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1、天馬行空官方博客：http://t.qq.com/tmxk_docin；QQ:1318241189；QQ群：175569632一些有用的會計術(shù)語A:AshareＡ股；甲類股份abatementoftax減稅；減扣免稅額ABNAMROBankN.V.荷蘭銀行above-the-lineexpenditure線上項目支出；經(jīng)常預(yù)算支出above-the-linereceipt線上項目收入；經(jīng)常預(yù)算收入ABSAAsiaLimited南非聯(lián)合亞洲有限公司absolutechange絕對數(shù)值變更absoluteexpenditure實際開支absoluteguidelinefigure絕對準(zhǔn)

2、則數(shù)字absoluteinterest絕對權(quán)益absoluteorderofdischarge絕對破產(chǎn)解除令absoluteprofitmargin絕對利潤幅度absolutevalue實值；絕對值absolutelyvestedinterest絕對既得權(quán)益absorbedcost已吸收成本；已分?jǐn)偝杀綼bsorption吸收；分?jǐn)?；合并absorptionrate吸收率；攤配率；分?jǐn)偮蔄CBFinanceLimited亞洲商業(yè)財務(wù)有限公司acceptableformofreciprocity合理的互惠條件acceptablerate適當(dāng)利率；適當(dāng)匯率acceptanceagree

3、ment承兌協(xié)議acceptanceforhonour參加承兌acceptor承兌人；接受人；受票人acceptorforhonour參加承兌人accidentinsurance意外保險AccidentInsuranceAssociationofHongKong香港意外保險公會accidentinsurancescheme意外保險計劃accidentyearbasis意外年度基準(zhǔn)accommodation通融；貸款accommodationbill通融票據(jù)；空頭票據(jù)accommodationparty匯票代發(fā)人accountbalance帳戶余額；帳戶結(jié)余accountbook帳簿

4、accountcollectedinadvance預(yù)收款項accountcurrentbook往來帳簿accountofafter-acquiredproperty事后取得的財產(chǎn)報告accountofdefaulter拖欠帳目accountpayable應(yīng)付帳款accountpayeeonly[A/Cpayeeonly]只可轉(zhuǎn)帳；存入收款人帳戶accountreceivable應(yīng)收帳款accountreceivablereport應(yīng)收帳款報表accountstatement結(jié)單；帳單；會計財務(wù)報表accounttitle帳戶名稱；會計科目accountant'sreport會計師報

5、告Accountant'sReportRules會計師報告規(guī)則accountingandauditingprocedure會計與審計程序；會計與核數(shù)程序AccountingArrangements《會計安排》accountingbasis會計基礎(chǔ)accountingbyOfficialReceiver破產(chǎn)管理署署長呈交的帳目AccountingCircular《會計通告》accountingclass會計類別accountingdate記帳日期；會計結(jié)算日期accountingformoney款項核算AccountingOfficer會計主任accountingperiod會計報告

6、期；會計期accountingpolicy會計政策；會計方針accountingpractice會計慣例accountingprinciple會計準(zhǔn)則accountingrecord會計記錄accountingreport會計報告AccountingServicesBranch[Treasury]會計事務(wù)部〔庫務(wù)署〕AccountingSocietyofChina中國會計學(xué)會accountingstatement會計報表accountingsystem會計制度；會計系統(tǒng)accountingtransaction會計事項；帳務(wù)交易accountingtreatment會計處理acco

7、untingyear會計年度accretion增值；添加accrual應(yīng)計項目；應(yīng)累算數(shù)目accrualbasis應(yīng)計制；權(quán)責(zé)發(fā)生制accrualbasisaccounting應(yīng)計制會計；權(quán)責(zé)發(fā)生制會計accrue應(yīng)累算；應(yīng)計accruedbenefit應(yīng)累算利益accruedcharges應(yīng)計費用accruedcumulativepreferencesharedividend應(yīng)累算的累積優(yōu)先股股息accruedexpenses應(yīng)累算費用accruedinterest