T_会计词典_温州集讯信息技术有限公司

1、T_

T/T　

T+2rule　

T-account

2、TA

table

Table A　

tabular ledger　

tabulator

tacking

tactical decision

tactical planning　

tactics　

tag

tag along rights　

Tai Sang Bank Ltd.

Tai Yau Bank Ltd.

take

take a bath

take a beating　

take a position

take or pay

take-home pay　

take-or-pay contract　

takeover

takeover document

takeover offer　

Takeovers and Mergers Panel[Securities and Futures Commission]

taking　

taking inventory

taking the socialist public ownership as the mainstay

TALISMAN　

tangible

tangible asset　

tangible assets appraisal

tangible fixed asset statement　

tangible fixed assets

tangible non-current assets

tap issue

tap stock

target

target cash balance

target company　

target income sales　

target payout ratio　

target rate of return

target selection

tariff

tariff barrier　

tariff cartel　

tariff classification　

Tariff Commission　

tariff concession rate

tariff control　

tariff customs union

tariff cut

tariff policy　

tariff system　

tariff wall

tax

tax accounting　

tax allocation　

tax allowance　

tax anticipation bill　

tax anticipation note　

tax avoidance　

tax band

tax base　

tax bearer

tax bearing rate

tax benefit

tax bracket

tax break

tax bureau

tax clawback agreement

tax code

tax collector　

tax concession　

tax court

tax cut　

tax due

tax effect accounting method　

tax effect method

tax evasion

tax exempt

tax exempt special savings scheme[TESSA]

tax exemption certificate

tax farming system

tax free acquisition

tax harmonization

tax heldover　

tax holiday

tax indexing　

tax investigation

tax law　

tax liability　

tax lien　

tax man

tax net　

tax on land and buildings

tax on natural resources

tax on personal income

tax on property

tax on transaction　

tax on value added

tax payable

tax payable-business tax

tax payable-consumable tax

tax payable-income tax

tax payable-VAT

tax penalty

tax period

tax policy

tax preference item

tax rate

tax rebate

tax reform

tax refund

tax regimen

tax representative　

Tax Reserve Certificate

Tax Reserve Certificate Scheme

tax shelter

tax shield

tax tables

tax undercharged　

tax week

tax withholding

tax year　

taxable

taxable bracket

taxable capacity

taxable supply　

taxable temporary differences

taxable value　

taxation　

Taxation Institute of Hong Kong

taxation officer

taxation payment　

taxation treatment

taxes

Taxes Management Act（1970）　

taxes owed

taxes payable method

tax-exempt sector

tax-free

tax-free trade zone

tax-free transaction

tax-loss carryback

tax-loss carryforward

tax-sharing system　

3、TE

technical

technical adjustment

technical analysis

technical approach

technical condition of a market　

technical cooperation　

technical correction

technical descriptors　

technical insolvency　

technical rally　

technical reaction

technical rebound

technical reconstruction

technical support

technological advance

technological obsolescence

technological risk

technological transformation

technological upgrading

technology evaluation　

technology import　

technology intensive

technology intensive investment

technology transfer　

teeming and lading　

telecommunication

telegraphic transfer[T/T]

telegraphic transfer advice

telegraphic transfer duty　

telegraphic transfer rate

temporal method　

temporary account

temporary assurance　

temporary borrowing

temporary budget　

temporary certificate

temporary credit

temporary debit

temporary difference

temporary diminution in value

temporary investment

temporary loading of 1/2percentage point

temporary overdraft facility　

temporary payments　

temporary preferential rate

temporary receipts

tenancy　

tenancy in common

tenant　

tender

tender bond

tender closing date　

tender deposit　

tender evaluation

tender for construction　

tender for purchase

tender for supply　

tender form

tender index　

tender label　

tender negotiation

tender offer　

tender panel　

tender price index　

tender procedure

tender selection

tender selection criteria and marking scheme

tender validity

tenderer

tendering

Ten-K（10-K）

tenor

Ten-Q（10-Q）

tentative balance sheet

ten-year charge

term

term contract　

term contractor

term debt

term draft

term of partnership

term share

term sheet

term trust

terminable charge　

terminal　

terminal bonus　

terminal equipment　

terminal-loss relief

terminate

terminate a contract　

termination

termination allowance

termination indemnity

termination of business

termination of contract　

terms of acquisition agreement

terms of contract

terms of the engagement　

terotechnology　

territorial economy

territorial source principle（taxation）

tertiary

tertiary industry

tertiary production

tertiary sector

TESSA　

test check

test of internal control　

test of transaction

testator

tests of control

TEV

4、TH

Thai Farmers Bank Public Company Limited　

Thai Military Bank Public Company Limited

Thailand Baht[THB]

the board

the Budget Law of the People’s Republic of China

the enterprise theory

the extent of impact on the financial statements

the Fed　

the fund theory

the plan of product costs

the proprietorship theory

the suspected noncompliance

the underlying records

the value of an enterprise as a whole　

the wealth effect

Theoretical Dow Jones Index

theory

theory cost and practice cost

theory of asset appraisal

theory of demand-pull inflation　

theory of macroeconomic policy　

theory of surplus value　

thin capitalization

third party

third-party beneficiary　

three Es

three-column accounts　

three-column cash book

three-tier financial structure

three-way variance analysis

thrift

through in-depth reforms

throughput

throughput accounting　

5、TI

tick mark

tick rule

ticket

tied loan

tight　

tight control on investment in fixed assets　

tight credit policy

tight financial and monetary policy

tight monetary policy　

tight money market

tight policy　

tighten control over extrabudgetary funds　

till money

time　

time adjusted rate of return　

time apportionment（taxation）　

time apportionment case　

time basis（taxation）

time card

time deposit　

time deposit rate

time draft

time for lodging proof

time for stamping

time loan

time loan secured　

time loan unsecured

time series analysis[TSA]

time sheet

time ticket

time value of money　

time variance　

time-period assumption　

times-interest-earned ratio

time-value of money calculator

time-weighted rate of return

timing　

timing difference

timing option　

tip

title

title insurance

title of ownership

title of possession

title to shares

title to property　

6、TL

TLF

7、TN

T-note

8、TO

tobacco duty　

Tokai Bank，Ltd.　

token allowance

token money

token provision

token remuneration

Tokyo Grain Exchange　

Tokyo International Financial Futures Exchange

Tokyo Stock Exchange

Tokyo Sugar Exchange

Tokyo-Mitsubishi International（HK）Limited

tolerable error

toll

toll gate

tom next　

tombstone

tontine

top

top credit rating

topping up clause

Toronto Futures Exchange

Toronto Stock Exchange

Toronto-Dominion Bank

total

total account　

total aircraft income

total aircraft profit　

total allowance and deduction

total amount of loss

total assessable income

total asset turnover

total business turnover

total capital expenditure

total capital profit ratio

total commitment value

total cost

total cost of production

total cost of realization　

total current assets

total debt to total assets

total dependency ratio

total enterprise value[TEV]　

total expenditure

total final demand　

total government revenue

total gross expenditure

total gross output　

total import-export value　

total indebtedness　

total industrial output value

total investment

total investment risk　

total lending　

total liabilities

total liabilities and equity　

total liabilities to net worth　

total market capitalization

total money

total net interbank borrowing

total outstanding loans

total price

total profit and loss

total property lending

total quality management[TQM]

total rates charges

total receipt　

total shareholder return

total shipping income

total shipping profit

total standard cost

total standard production cost

total standard profit　

total stockholders’equity

total tax

total tax payable

total utility　

total value of fixed assets to be depreciated

total value of production in national economy

total working capital　

total worth

tourist price index

town house

township

Township Enterprise Law

township enterprises

Toyo Trust and Banking Co.，Ltd.

9、TQ

TQM

10、TR

tracking error　

trade　

trade accounts payable

trade aggregate　

trade agreement

trade association

trade by agreement　

trade credit　

trade creditors

trade cycle

trade date

trade debtors　

trade deficit　

trade fair

trade financing loan

trade gap

trade in

trade in technology

trade index

trade integration

trade mark

trade mark registration

trade name

trade negotiation

trade reference　

trade share

trade unit value index

traded options market

trade-for-trade settlement　

trademarks and tradenames

trader

trade-weighted average value

trade-weighted dollar

trade-weighted effective exchange rate index

trade-weighted effective exchange rate index of Hong Kong dollar　

trade-weighted exchange rate　

trade-weighted exchange rate index

trade-weighted value

trading　

trading account

trading adviser

trading adviser’s representative　

trading below cash　

trading capacity　

trading capital

trading company　

trading economy

trading floor　

trading in shares

trading limit　

trading malpractice

trading particulars　

trading profit and loss account

trading range　

trading receipt　

trading report　

trading system　

trading terminal

trading unit　

traditional accounting

traditional audit

traditional budget　

traditional commodities

traditional costing　

traditional economy

traditional financial management

traditional industry

traditional planned economy　

traditional pricing　

traditional voice broker

training

training expense

tranche　

transfer price　

transaction

transaction analysis

transaction cost

transaction cycle　

transaction date　

transaction exposure　

transaction file

transaction for money consideration　

transaction in assets

transaction in future

transaction in technology　

transaction levy

transaction note

transaction number

transaction of property rights

transaction on exchange

transaction outside exchange

transaction price　

transaction tax　

transaction test

transaction value　

transaction volume

transactions between home office and branches　

transactions without substance　

transcribe

transfer

Transfer Accounting Lodgement for Investors and Stock Management　

transfer agent　

transfer certificate　

transfer credit risk

transfer credit voucher

transfer debit voucher　

transfer deed stamp

transfer deed stamp duty

transfer fee　

transfer income　

transfer of a going concern

transfer of assets across jurisdictions

transfer of business

transfer of obligation　

transfer of ownership

transfer of property rights　

transfer of securities as security for a loan

transfer of shares

transfer of stock　

transfer of technology

transfer of title

transfer payment

transfer price in competitive market

transfer prices

transfer register

transfer tax　

transfer voucher　

transferable　

transferable assets

transferable loan facility[TLF]　

transferable share　

transferee

transferee company

transfer-in with compensation　

transfer-in without compensation

transferor

transferor by delivery

transferor company

transfer-out with compensation　

transfer-out without compensation

transferred title　

transferring the function of government　

transform

transform the extensive economy

transit time　

transition phase　

transitional adjustment　

transitional grant　

translation（of foreign currency）

translation exposure　

translation gain or loss

translation risk　

translation-remeasurement method

transmission medium

transnational enterprise　

transparency　

transparency of market　

transparency of operation

transportation industry　

travel expenses

Travel Industry Compensation Fund

traveler’s check

traveling audit

traveling auditor

traveller’s letter of credit　

travelling allowance

travelling expenses

treasurer

treasurer’s check

Treasury

Treasury Accountant

Treasury Accounts Branch[Treasury]　

treasury bond　

Treasury Department

treasury deposit　

treasury note[T-note]

treasury offering

treasury securities

treasury stock　

treaty business

treaty negotiation　

treaty reinsurance business　

trend　

trend analysis approach

trend comparison

trend growth　

trend growth rate

trend line

trend percentage　

trend projection

trends of the market

trial and error method

triangular debt

triennial equalization account

triennial grant

trim back

troubled debt restructuring　

troy

true

true and fair view　

true annual percentage rate

true interest　

true investment　

true market value

trust

trust account　

trust accounting

trust beneficiary　

trust company　

trust corporation　

trust deed

trust estate　

trust for sale　

trust fund

trust instrument

trust liabilities

trust property　

trust securities　

trustee

trustee company　

trustee for sale

trustee in bankruptcy

trustee of residuary estate

trustee’s account

trustees investments　

trustees trading account　

trusteeship

trustor

11、TS

TSA

12、TU

turnaround

turnaround time

turnbull committee

turnover　

turnover of capital

turnover of current capital

turnover of fixed assets

turnover of inventory

turnover of investment

turnover rate of current capital

turnover ratios

13、TW

two-column cash book

two-fund separation theorem　

two-sided market　

two-tier tax system　

two-to-one ratio

two-transaction opinion

two-way variance analysis

14、TY