会计学英文词汇.doc

精品文档Aabandonment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arms 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auditors remuneration核數師酬金auditors 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Bbad debt呆帳；壞帳bad debt recovery壞帳收回bailee 受託人bailment寄託；委託bailor委託人balance (1)餘額，(2)平衡balance sheet資產負債表balancing off accounts結帳；帳戶結平bank charge銀行手續費bank discount銀行貼現息bank draft銀行匯票bank loan銀行貸款bank note鈔票bank overdraft銀行透支bank reconciliation statement銀行往來調節表bank statement銀行報告；銀行結單bankruptcy破產base stock基本存貨量bearer cheque來人支票；不記名支票bearer share 無記名股票；不記名股票below par低於票面值bill of exchange匯票bill payable應付票據bill receivable應收票據bill machine發票機board of directors董事會；董事局bond債券bond dividend債券利息bonus紅利；花紅bonus issue紅股發行bonus share紅股；股票股息book inventory帳面存貨book of original entry原始分錄簿book value帳面值bookkeeping cycle簿記循環bought day book購貨日記簿branch account支店往來帳戶breakeven analysis營業平衡分析；損益兩平分析；損益平衡分析breakeven point營業平衡點；損益兩平點；損益平衡點breakeven chart營業平衡圖；損益兩平圖；損益平衡圖broker經紀brokerage經紀佣金brought down承上brought forward承前budget預算business combination企業合併business corporation企業公司business enterprise企業機構business entity企業個體business entity concept企業個體觀念Ccalendar year曆年call 催繳股款called-up capital已催繳股本calls in advance預收催繳股款calls in arrear欠付催繳股款；應收催繳股款capital資金；資本；股本capital allowance資本資產稅務折舊扣減capital budgeting資本預算capital deficiency資本虧絀capital donation資本捐贈capital employed動用資金；動用資本capital expenditure資本支出capital gain資本得利capital gearing資本與負債比率；資金借貸比率capital maintenance資本保留capital reconstruction資本重組capital redemption reserve贖回資本準備capital reduction資本縮減capital reorganization資本重組capital reserve資本公積金；資金儲備；資本準備capital structure資本結構capitalization資本總額；利益資本化carriage inwards購貨運費carriage outwards銷貨運費carried down轉下；結轉下期carried forward延後；結轉下期cash at bank銀行存款cash banked已存入銀行現金cash basis現金基礎cash book現金日記簿；現金簿cash budget現金預算cash discount現金折扣cash dividend現金股息cash flow現金流轉；現金流量cash forecast現金預測cash in hand庫存現金cash in transit在途現金cash on delivery交貨付現cash over and short現金尾差cash sale現銷；現金銷貨cash statement庫存表；現金報表casting加總category method按類別存貨計價法circulating asset流動資產circulating capital營運資金；週轉資金；流動資本clearing house票據交換所closing date結帳日期closing entry結帳分錄closing stock期末存貨closing the books結帳club accounts社團會計；非牟利組織會計co-operative society合作社co-ordinate配合；調和；協調co-ordinate system座標制度co-partner合夥人columnar account多欄式帳戶columnar presentation多欄式報導commission(1)佣金，(2)手續費commodity商品common carrier(1)運輸業，(2)承運商common stock普通股company公司company accounts公司會計company act公司法案company law公司法company limited by guarantee擔保有限公司company limited by shares股份有限公司company ordinance公司條例comparative balance sheet比較資產負債表comparative statement比較報表compensating error抵銷性錯誤compensatory balance補償性最低存款額completed transaction完整會計事項conservatism穩健保守consignment寄銷consistency一貫原則；一致性consolidated balance sheet綜合資生負債表consolidated financial statement綜合財務報告表；綜合財務報表consolidated group合併集團consolidated income statement綜合損益表consolidated surplus合併盈餘consolidated working fund合併營運基金；合併營運資金consolidation goodwill合併商譽constituent company分子公司；成員公司container accounts貨櫃會計；盛器會計；包裝物會計contingency意外事故contingent annuity或有年金contingent asset或有資產contingent charge或有費用contingent fund意外準備基金contingent liability或有負債contingent reserve意外準備continuity postulate續續經營假設contra account(1)抵銷帳戶，(2)相對科目contra entry對銷分錄contract authorization訂約授權數contract price合約價格contributed capital繳入資本contributed surplus繳入公積contribution margin獲利差額；毛利；邊際貢獻control控制；統制，管制control account統制帳戶controllable cost可控制之成本controlled company分公司；受制公司controller會計長；主計長；綜計長；管制長controlling account統制帳戶controlling company總公司；控股公司controlling interests控制權益convention慣例convertible bond可調換公司債券；可換債券convertible loan stock可轉換債券copyright版權corporation公司；法團corporation tax公司稅correcting entry更正分錄correction of errors錯誤更正cost成本cost accounting成本會計cost allocation 成本分配cost concept成本觀念cost control成本控制cost of completed goods製成品成本cost of control控制成本cost of goods manufactured製成品成本cost of goods sold銷貨成本cost of production生產成本cost-plus成本加成credit(1)貸方，(2)貸項，(3)貸記，(4)貸入，(5)賒帳，(6)信用credit control信用控制credit line信用限額；信貸限額credit memorandum貸項通知單credit note貸項通知單；入帳通知書credit sale賒售；賒銷credit transfer貸項轉帳creditor債權人creditors ledger應付帳款分類帳；債權人分類帳creditors ledger control account應付帳款分類帳統制帳戶crossed cheque劃線支票cum dividend帶息cumulative dividend累積股息cumulative preference share累積優先股currency通貨current流動的current account(1)往來存款帳戶；活期存款帳戶，(2)往來帳current asset流動資產current cost現時成本current cost accounting現時成本會計current expenditure本期支出current fund流動基金；流動資金current investment短期投資current liability流動負債current price時價current purchasing power現時購買力current ratio流動比率current replacement cost現時重置成本current return本期報酬customers ledger客戶分類帳cut-off截止cut-off date截止日期cut-off procedure截結程序Ddata資料；數據date of acquisition購置日期；取得日期day book日記簿days of grace寬限日debenture債券；信用債券debenture capital信用資本；信用債券式資本debit(1)借方，(2)借項，(3)借記，(4)借入debit memorandum借項通知單；支帳通知書debit note借項通知單；支帳通知書debt債；債務debt discount債務折扣debt-equity ratio債務與資本比率debtor債務人；債戶debtor/creditor ratio應收帳款/應付帳款比率debtors ledger應收帳款分類帳；債務人分類帳debtors ledger control account應收帳款分類帳統制帳戶decentralize 分權；分散decentralized branch accounting system分散分店會計制度declaration(1)公佈；聲明；宣佈，(2)申報declared dividend已宣佈股利declared value設定價值declining-balance method餘額遞減折舊法decrement貶值；減值deed契據deed of trust信託契據default違約deferment延期deferral延期deferred asset遞延資產deferred charge遞延借項；遞延費用deferred expenditure遞延支出deferred liability遞延負債deficiency短交額；短欠；虧損；不足deficiency account虧絀帳deficiency appropriation補撥款deficit虧絀；赤字del credere擔保還款del credere agent擔保還款代理人del credere commission擔保還款佣金delivered price交貨價格departmental account分部會計departmental charge 部門費用departmental margin分部獲利差額；分部邊際貢獻departmental overhead部門間接費用；分部毛利departmental profit部門利益departmentalization部門劃分depleted cost耗餘成本depletion unit depreciation method單位耗減折舊法deposit存款depreciable amount應折舊額depreciable asset應折舊資產depreciation (1)折舊，(2)貶值，(3)損耗depreciation fund折舊基金depreciation rate折舊率depreciation reserve折舊準備depreciation unit折舊單位devaluation貶值diminishing balance depreciation method餘額遞減折舊法direct cost直接成本direct costing直接成本法direct credit直接貸記direct debit(1)直接支帳付款，(2)直接借記direct expenses直接成本；直接費用direct labour直接人工direct material直接原料direct shipment直接裝運direct write-off method直接銷帳法directors emolument董事津貼directors remuneration董事酬金directors report董事報告directors董事disbursement支出disclosure requirements表露要求discount(1)折扣，(2)貼現，(3)折價discount on debenture債券折價discount on share股票折價discounting bill of exchange票據貼現discounts allowed銷貨折扣discounts received購貨折扣dishonour拒付dishonoured cheque退票；不兌現支票；拒付支票disposal of asset(1)資產處理，(2)資產變賣dissolution 解散；解體distribution分配；分銷distribution expense推銷費用；分銷費用dividend股息dividend cover盈利對股息比率dividend policy股息政策dividend yield股息率documentary evidence書面證據documents單據；文件donation捐贈dormant partner隱名合夥人；不參與管理合夥人double column system雙欄制double-entry bookkeeping複式簿記doubtful debts壞帳；呆帳down payment首期付款draft匯票drawee受票人drawer發票人drawings提用dual aspect concept複式觀念duality複式due到期duty稅duty drawback退稅Eearmark指定用途earning收益；盈利earning power收益能力earning-capacity value收益能力值earnings per share每股盈利elimination抵銷embezzlement盜用emolument(1)薪酬；酬金，(2)津貼encumbrance保留數endorsement(1)背書，(2)批註(保險單)endowment fund留本基金enterprise企業entity單位；個體entity concept個體觀念equal-annual-payment depreciation method平均年金折舊法；平均折舊法equalization reserve平衡準備equity產權；主權；權益error錯誤error of commission帳名調亂錯誤error of omission遺漏錯誤error of original entry原始分錄錯誤error of principle原則性錯誤errors and omissions excepted (E&OE)如有錯漏不在此限estimate估計；概算evidence憑證ex除；在外ex-dividend除息(股價)ex-right除權exceptional item例外項目exchange(1)兌換，(2)交換)executor遺囑執行人exemption豁免expected value期望值expenditure支出expense account費用帳戶expired cost已過成本；已耗成本exposure draft公開評論之初稿extra dividend額外股利；額外股息extraordinary income非尋常收益extraordinary items非尋常項目extraordinary loss非尋常損失extraordinary profit非尋常利潤Fface value票面值factoring出售應收帳款factory cost製造成本factory expenses製迼費用factory overhead間接製造成本fictitious asset虛設資產final accounts決算表；決算帳戶final call最後催繳款final dividend末期股息financial statement財務報表financial year會計年度；財政年度finished goods製成品finished stock製成品fire loss火災損失first-in-first-out (FIFO)先進先出法fiscal period會計期間；財政期間fiscal year會計年度；財政年度fixed asset固定資產fixed capital固定資本fixed instalment method定額分期付款法fixed liability固定負債fixed overhead固定間接製造成本fixtures and fittings裝修與裝置flexible budget彈性預算floating asset浮動資產floating capital流動資本floating charge流動抵押品；流動質權folio reference參考帳頁forecast預測foreign corporation外國公司foreign currency外國貨幣foreign exchange外匯forfeited share沒收股份forgery偽造formal正式formation expense開辦費用founders share創辦人股本；發起人股本franchise營業特權；專利權；特許權fraud舞弊；欺詐free currency自由貨幣free price自由價格freedom from bias全無歧見；全無偏差freehold永久業權；不動產所有權freehold land永久土地；永遠保有的地產freight運費freight inward購貨運費freight outward銷貨運費fringe benefit額外利益；附帶福利；邊緣福利full disclosure充份表露；充份透露；充份表達full liability全部責任；全部負債fully paid share繳足股份fund(1)基金，(2)資金fund flow資金流轉fund statement資金表fundamental accounting concepts基本會計概念futures price期貨價格Ggain盈餘；利得gain or loss盈虧；損益garner vs murray rule加納對梅禮案之判例gearing資本借貸作用；資本槓桿作用gearing ratio資本與與負債比率general balance sheet通用資產負債表general expenses雜費general fund普通基金general journal普通日記簿general ledger總分類帳general operating expenses普通業務費用general overhead普通間接費用general partner普通合夥人general reserve普通盈餘準備generally accepted accounting principles公認會計原則gilt-edged securities金邊證券；優良證券going concern繼續經營going concern concept繼續經營概念goods貨品goods in progress在產品；在製品goods in transit在運品goods on consignment寄銷品goodwill商譽gross總；毛gross book value帳面總值；總帳面值gross loss毛損gross proceeds售賣總額gross profit毛利gross profit on sales銷貨毛利gross profit ratio毛利率gross revenue總收入；總收益gross sale銷貨總額group accounts綜合會計；集團帳目Hhead office總店head office current account總店往來帳heat, light and power煤氣及電費hedging套頭交易；保值交易；套期保值；套戥；對沖high geared高資本借貸比率hire purchase account租購帳historical cost歷史成本holding company股權公司；控股公司holding gain or loss持有損益holding period持有期間horizontal analysis of statement財務報表橫的分析Iidle capacity閒置生產能力idle equipment閒置設備impersonal accounts非人名帳戶imprest cash定額週轉金；定額零佣金imprest fund定額資金imprest system定額制度income收益income account收益帳戶income and expenditure account收益與費用帳income and expense收益及費用income statement收益表；損益表income tax所得稅；溢利稅；入息稅incoming partner新加入合夥人incomplete records不完整會計記錄incorporation註冊；登記increment增值indebtedness債務indenture合約；契約indirect cost間接成本indirect expense間接費用indirect labour間接人工indirect manufacturing cost間接製造成本indirect material間接材料inherent goodwill內在商譽insolvency無力支付；無償債能力insolvent partner無償債能力合夥人instalment每期付款額instalment sale分期付款銷貨insurance保險intangible無形intangible asset無形資產intangible value無形價值interbranch accounts分店間往來帳intercompany profit聯營公司間內部盈利intercompany transactions聯營公司間交易事項interdepartmental profit部門間內部盈利interest(1)利益，(2)權益；利益interfirm comparison公司間比較interim中期interim closing中期結帳interim dividend中期股利interim report中期報告internal check內部牽制；內部查核internal control內部管制；內部控制internal transaction內部會計事項interpretation解釋intrafirm comparison公司內部比較intragroup indebtedness集團內部負債inventory(1)存貨，(2)財產清單invested capital投入資本investment投資investment appraisal投資估價investment company投資公司invoice 發票invoice cost發票原價irredeemable stock不可贖回股票issued at a discount折價發行issued at a premium溢價發行issued at par按面值發行issued capital已發行股本Jjoint account聯合帳joint ownership共同所有權joint venture聯合短期投資；短期合營journal分錄簿；日記簿journal entry日記分錄journalize分錄llabour人工lag延遲land and building房地產last-in-first-out (LIFO)後進先出法lease(1)租賃；租，(2)租約leasehold租賃權ledger分類帳ledger control分類統制帳legacy遺產leverage(1)資本借貸率；挺率；槓率，(2)槓桿作用levy課稅；徵收；徵課liability(1)負債，(2)責任limited company有限公司limited partner有限合夥人limited partnership有限合夥liquid asset速動資產；流動資產liquid capital流動資金liquidation(1)清盤；清算，(2)清理liquidity ratio速動比率；流動資金比率listed company上巿公司loading charges裝船費用loan貸款；放款loan capital借貸資本；借入資本loan interest貸款利息long-term contract長期合約long-term investment長期投資long-term lease長期租賃long-term liability長期負債loss 損失；虧蝕loss ratio損失比率low geared低資本借貨比率lower of cost or market成本與巿價孰低法lower of cost or net realizable value成本與淨變現值孰低法lump sum整數Mmachine hour depreciation method機器小時折舊法maintenance reserve維修準備management accounting管理會計manufacturing account製造成本帳manufacturing cost製造成本margin毛利marginal balance獲利差額mark-down標價降低數mark-up加於成本之價格；加成market price巿價market value巿值matching concept相配觀念material材料material cost材料成本materiality重點鉅數maturity到期maximum stock level最高存貨水平memorandum joint venture account短期合營備忘帳；短期合營損益表memorandum of association組織大綱merchandise商品merger兼併；合併；歸併minimum stock level最低存貨水平minority balance少數差額minority interest少數股東權益misappropriation濫用；侵吞miscellaneous expense雜費mixed account混合帳戶money measurement concept貨幣量度單位觀念mortgage抵押；按揭mortgage bond抵押債券mortgagee受押者；貸款人mortgagor抵押者；借款人Nnarrative 摘要；說明negative goodwill負商譽negotiable instruments可轉讓票據；流通票據net淨價net asset淨資產net asset value淨資產值net book value帳面淨值net current asset流動資產淨值net income淨利值net loss 掙損失net operating income營業淨利net operating profit營業淨利net present value淨現值net proceed淨收入net profit純利net profit on sales銷貨純利net purchases購貨淨額net realizable value變現淨值net sales銷貨淨額net working capital營運資金淨額net worth淨值no-par-value capital stock無面值股票nominal account損益帳戶；名義帳戶；虛帳戶nominal capital票面股本；額定股本；名義股本nomi