会计学英文词汇

会计学英文词汇

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abandonment 廢置

abatement (1)取消，(2)減除；減額

aboriginal 原始成本

above par 高於票面值

absorb 納入；分配

absorption costing 全部成本法；全面成本法；吸收成本法accelerated depreciation 加速折舊

acceptance (1)承兌；承兌票據，(2)承諾acceptance of bill of exchange 匯票承兌；票據承兌

accepted draft (bill) 已承兌匯票(票據)

acceptor 承兌人

account (1)帳；帳戶，(2)科目，(3)客帳account form 帳戶式

account payable 應付帳款

account receivable 應收帳款

account sales 承銷清單

accountant 會計人員；會計主任；會計師accounting assumption 會計假設

accounting bases 會計基礎

accounting concepts 會計觀念；會計概念

accounting control 會計牽制；會計統制

accounting convention 會計慣例

accounting cycle 會計循環

accounting entity 會計個體

accounting equation 會計等式

accounting errors 會計錯誤

accounting framework 會計架構

accounting identity 會計等式

accounting period 會計期間

accounting policy 會計政策

accounting principles (1)會計原則，(2)會計原理accounting procedure 會計程序

accounting ratio 會計比率

accounting records 會計記錄

accounting report 會計報告

accounting standards 會計準則

accounting statement 會計報表

accounting system 會計制度

accounting theory 會計理論

accounting transaction 會計事項

accounting year 會計年度

accrual 應計項目

accrual concept 應計觀念

accrual date 應收/應付日

accrued asset 應計資產

accrued basis 應計基礎

accrued depreciation 應計折舊

accrued dividend 應計股息

accrued expenses 應計費用

accrued income 應計收益

accrued items 應計項目accumulated depreciation 累積折舊；折舊準備accumulated dividend 累積股息accumulated fund 累積基金

acid test 酸性測驗

acquisition accounting 購買會計法acquisition cost 取得成本；購買成本ad valorem duty 從價稅，按值計稅added value 增值額；增加值adequate disclosure 充份表露

adjusting entry 調整分錄

adjusting events 調整事項

adjustment 調整

administration 行政

admission of new partner 新合夥人加入；新入夥advance 預付

affiliated company 附屬公司

ageing schedule for doubtful debts 呆帳帳齡分析表agent 代理人

aggregate depreciation 累計折舊

allocate 分配

allotment 分配數

allowance (1)折讓，(2)津貼alteration of capital 股本更改amalgamation 合併

amortization 攤銷

amount of annuity 年金金額

annual audit 週年核數

annual general meeting 週年大會；年會

annual report 年報

annual return (1)週年回報，(2)年報，(3)年收益率annuity 年金

annuity depreciation method 年金折舊法

anticipated profit 預期利潤

application and allotment account 股份申請及分配帳

application of fund 資金運用

apportionment 分攤

appraise 評定

appreciation 增值；升值

appropriation 撥用；指撥

appropriation account 盈餘分撥帳，盈利分撥帳appropriation depreciation method 盈餘分派折舊法；盈餘指撥折舊法a rm’s length transaction 正當交易

arrears 積欠

article method 按件存貨計價法

article of association 組織章程

as at 截日

asset 資產

assignment 轉讓

associated company 聯營公司

association 社團

at cost 按成本

at market 按巿值

at par 按票面值；按面值

at sight 見票即付

attributable profit 可歸屬利潤

audit 查核；核數；審計

a uditor’s remuneration核數師酬金

a uditor’s report核數師報告

authorised capital 註冊股本；法定股本

available cash 備用現金

average collection period 平均收帳期

average cost 平均成本

average stock 平均存貨