| A | |
| 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 |
| 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 |
| arm’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 |
| auditor’s remuneration | 核數師酬金 |
| auditor’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 |
B | |
| bad 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 | 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 |
| C | |
| calendar 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 |
| D | |
| data | 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 |
| director’s emolument | 董事津貼 |
| director’s remuneration | 董事酬金 |
| director’s 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 |
| 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 | 人 |
| drawings | 提用 |
| dual aspect concept | 複式觀念 |
| duality | 複式 |
| due | 到期 |
| duty | 稅 |
| duty drawback | 退稅 |
| E | |
| earmark | 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 |
| F | |
| face 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 |
| G | |
| gain | 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 |
| H | |
| head 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 |
| I | |
| idle 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 | |
| invoice cost | 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 |
| J | |
| joint 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 |
| l | |
| labour | 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 |
| M | ||
| machine 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 | |
| N | |
| narrative | 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 |
| nominal ledger | 虛帳明細分類帳 |
| nominal value | 名義價值；票面值 |
| non-adjusting events | 非調整事項 |
| non-cumulative preference share | 非累積優先股 |
| non-operating | 非營業 |
| non-profit-marking organization | 非牟利機構 |
| note | (1)票據，(2)附註 |
| noting charges | 票據拒付手續費 |
| O | |
| objectivity | 客觀性 |
| obligation | 負債；責任 |
| obsolescence | 陳廢 |
| office equipment | 辦公室設備 |
| office expense | 辦公室費用 |
| office furniture | 辦公室傢具 |
| offset | 抵銷；沖銷 |
| on account | 賒帳 |
| on consignment | 寄銷 |
| on credit | 賒帳 |
| on demand | 見票即付 |
| on hand | 手存 |
| open account | 欠帳 |
| opening balance | 期初餘額 |
| opening entry | 開帳分錄 |
| operating | 業務上 |
| operating company | 營業公司 |
| operating cost | 營業成本 |
| operating cycle | 營業循環 |
| operating income | 營業收益 |
| operating profit | 營業利潤；營業收益 |
| operating ratio | 營業比率 |
| ordinary share | 普通股 |
| original cost | 原始成本 |
| original entry | 原始分錄 |
| outgoing partner | 退出合夥人；退夥人 |
| outlay | 支出 |
| output | 產量；產出；產品 |
| outstanding | 未清的 |
| outstanding cheque | 未兌現支票 |
| outstanding expense | 未付費用 |
| outstanding liability | 未付負債 |
| over valuation | 計價過高 |
| over-the-counter | 場外的 |
| over-trading | 營業超荷；過度擴張營運 |
| overcast | 多計 |
| overdraft | 透支 |
| overdue | 逾期 |
| overhaul expense | 大修費用 |
| overhead | 間接費用 |
| overriding commission | 超額佣金 |
| overstatement | 多列；多計 |
| oversubscription | 超額認購 |
| owe | 欠 |
| owner’s equity | 資本主權 |
| ownership | 所有權 |
| p | |
| packing expense | 包裝費用 |
| paid-in surplus | 繳入公積 |
| paid-up capital | 已繳股本；實收資本 |
| paper profit | 帳面盈餘；虛盈 |
| par | 面值 |
| par value | 票面值 |
| parent company | 母公司；父公司 |
| participating preference share | 參與優先股 |
| particulars | 摘要 |
| partner | 合夥人 |
| partnership | 合夥；合夥組織；合夥企業 |
| past due | 逾期 |
| patent | 專利權 |
| payable | 應付 |
| payback method | 歸本期方法 |
| payee | 受款人；收款人 |
| payment | 支出 |
| payment by instalments | 分期付款 |
| payment in advance | 預付 |
| payment in arrears | 積欠 |
| payment on account | (1)定金；預繳付款，(2)供款 |
| payroll | (1)薪餉；工資，(2)薪酬表 |
| pension | (1)撫恤金，(2)退休金；長俸 |
| pension fund | (1)撫恤基金，(2)退休基金 |
| percentage statement | 百分率比較表 |
| periodic inventory system | 分期盤點制 |
| perpetual inventory system | 永續盤存制 |
| personal account | 人名帳戶 |
| personal income | 個人所得 |
| personal liability | 個人責任；個人負債 |
| personal property | 動產 |
| petty cash | 零用現金 |
| petty cash book | 零用現金簿 |
| petty cash voucher | 零用現金憑單 |
| physical stock taking | 實地盤點；實地盤存 |
| piecemeal distribution | 分期分配 |
| piecemeal realization | 分期變現；分期變產 |
| pilferage control | 防竊 |
| plant and equipment | 廠房與設備 |
| plant and machinery | 廠房與機器 |
| pledge | 抵押 |
| position statement | 資產負債表 |
| post balance sheet events | 資產負債表後事項 |
| post-acquisition profit or loss | 收購後損益 |
| post-closing balance sheet | 結帳後平衡帳；結帳後資產負責表 |
| post-closing trial balance | 結帳後試算表 |
| post-dated cheque | 遠期支票；期票 |
| posting | 過帳 |
| pre-acquisition profit or loss | 收購前損益 |
| pre-closing trial balance | 結帳前試算表 |
| preemptive right | 優先認購股權 |
| preference share | 優先股 |
| preference share dividend | 優先股利 |
| preliminary expenses | 開辦費 |
| premium | (1)保險費，(2)溢價，(3)獎金 |
| prepaid expenses | 預付費用 |
| prepayment | 預付項目 |
| present value | 現值 |
| price earning ratio | 巿價盈利率 |
| price level adjustment statement | 按物價水平調整之財務報表 |
| prime cost | 主要成本 |
| prime entry | 原始分錄 |
| principal | (1)本金，(2)委託人；主事人；當事人 |
| principles | 原理；原則 |
| prior year adjustment | 前期損益調整 |
| private ledger | 機密分類帳 |
| private limited company | 私人有限公司 |
| pro forma | 暫編的；預編的 |
| pro forma balance sheet | 暫編資產負債表 |
| pro forma invoice | 臨時 |
| pro forma statement | 暫編報表 |
| pro rata | 比例分配 |
| proceeds | 收入 |
| production budget | 生產預算 |
| production control | 生產控制 |
| production cost | 生產成本 |
| production overheads | 生產間接成本 |
| production-unit-basis depreciation method | 生產單位基礎折舊法 |
| productivity | 生產力 |
| professional accountants | 專業會計師 |
| professional ethics | 專業道德 |
| profit and loss account | 損益帳；損益表 |
| profit and loss appropriation account | 損益分配帳 |
| profit planning | 盈利計劃 |
| profitability | 盈利能力 |
| profitability ratio | 盈利能力比率 |
| promissory note | 借據；期票 |
| promoter’s shares | 創辦人股份 |
| property | 財產 |
| proposed dividend | 據派股息 |
| proprietary interest | 資本權益 |
| proprietor | 資本主；東主；業主 |
| proprietorship | 業權；資本主權益；東主權益 |
| prospectus | 招股章程 |
| protest a bill | 票據拒付通知 |
| protest fee | 拒付通知費 |
| provision | 準備 |
| provision for bad debts | 呆帳準備 |
| provision for depreciation | 折舊準備 |
| provision for discounts allowed | 銷貨折扣準備 |
| provision for unrealized profit | 未實現利潤準備 |
| prudence | 穩健保守 |
| public limited company | 公眾有限公司 |
| published accounts | 公開發表的報表 |
| purchased goodwill | 購買商譽 |
| purchases | 購貨 |
| purchases contract | 購貨契約 |
| purchases journal | 購貨簿 |
| purchases ledger | 應付帳款分類帳 |
| purchases ledger control account | 應付帳款分類帳統制帳戶 |
| purchases returns | 購貨退出 |
| purchases returns book | 購貨退出簿 |
| purchasing power | 購買力 |
| pure profit | 真純盈利；純盈利 |
| put option | 賣出期權 |
| pyramid ratio | 金字塔比率 |
| Q | |
| quality control | 品質控制 |
| quantifiability | 可數量性 |
| quasi partner | 準合夥人 |
| quasi reorganization | 準改組；帳面改組 |
| quick asset | 速動資產 |
| quick liability | 速動負債 |
| quick ratio | 速動比率 |
| quotation | 報價；行情；報價單 |
| quoted company | 上市公司 |
| quoted market price | 開列的市價 |
| quoted securities investment | 有價證券投資 |
| R | ||
| rate | 率 | |
| rate of exchange | 匯兌率 | |
| rate of interest | 利率 | |
| rate of return | 報酬率；收益率；盈利率；回報率 | |
| rate of stockturn | 存貨週轉率 | |
| rate of turnover | 週轉率 | |
| ratio | 比率 | |
| ratio analysis | 比率分析 | |
| raw material | 原料 | |
| real account | 實帳戶 | |
| real cost | 實際成本 | |
| real price | 實際價格 | |
| real value | 實際價值 | |
| real wages | 實際工資 | |
| realizable income | 可實現收益 | |
| realizable value | 可變現值 | |
| realization account | 變現帳戶；變產帳戶 | |
| realization concept | 變現觀念 | |
| realization expense | 變現費用；變產費用 | |
| realize | 變現 | |
| realized appreciation | 已實現漲價 | |
| realized profit | 已實現利潤 | |
| realized revenue | 已實現收益 | |
| realty | 不動產 | |
| rebate | 回扣；回佣 | |
| recapitalization | 調整資本 | |
| receipt | (1)收據，(2)收入 | |
| receipts and payments account | 現金收支帳；收入與付出帳；收入 與支付帳 | |
| receivership accounts | 財產接管會計 | |
| reconciliation statement | 調節表 | |
| reconstruction | 重建 | |
| recoup | 開支的補償 | |
| recovery | 收回 | |
| recurrent expenditure | 經常開支 | |
| red-herring prospectus | 非正式招股章程；紅魚招股章程 | |
| red-ink entry | 紅字分錄 | |
| redeemable preference share | 可贖回優先股 | |
| redemption | 償還；贖回 | |
| reducing balance depreciation method | 餘額遞減折舊法 | |
| refund | 退款；退現 | |
| registered capital | 註冊股本；法定股本 | |
| reimbursement | 補償 | |
| relevance | 相關性；切題性 | |
| reliability | 可靠性；信度 | |
| remittance slip | 匯款付單 | |
| renegotiation | 重議價 | |
| renewal | 更新；換新 | |
| renewal or replacement fund | 換新或重置基金 | |
| rent | 租金 | |
| reorder level | 再定貨水平 | |
| reorganization | 改組；改編；重新編制 | |
| repairs and maintenance | 修理及保養維修 | |
| replacement cost | 重置成本 | |
| replacement depreciation method | 重置成本折舊法 | |
| report form | 報告式 | |
| repossession | 收回已出售之貨品 | |
| requisition | 請求單；申請單 | |
| resale | 轉賣 | |
| research and development cost | 研究和發展成本 | |
| reserve | 公積金；儲備 | |
| reserve for amortization | 攤銷準備 | |
| reserve for bad debts | 呆帳準備 | |
| reserve for contingencies | 或有準備 | |
| reserve for depletion | 耗竭準備 | |
| reserve for depreciation | 折舊準備 | |
| reserve fund | 準備金 | |
| residual cost | 剩餘成本 | |
| residual value | 剩餘價值；殘值 | |
| resolution | 決議 | |
| resource | 資源 | |
| restore | 恢復 | |
| retail price | 零售價 | |
| retained earning | 營業盈餘；留存盈餘；保留盈餘 | |
| retained profit | 留存利潤 | |
| retired bill | 已贖回票據 | |
| retired partner | 己退休之合夥人 | |
| retirement | (1)退休，(2)退股；(3)贖回；(4)報廢 | |
| retroactive basis | 追溯基礎 | |
| return on capital employed | 動用資金報酬率 | |
| return on investment | 投資報酬率 | |
| returns inwards | 鎖貨退回 | |
| returns inwards book | 鎖貨退回簿 | |
| returns outwards | 購貨退出 | |
| returns outwards book | 購貨退出簿 | |
| revaluation depreciation method | 重估折舊法；估值折舊法 | |
| revaluation reserve | 重估準備；估值準備 | |
| revenue | 收益 | |
| revenue expenditure | 收益支出 | |
| revenue receipt | 收益收入 | |
| revenue reserve | 收益儲備；保留盈餘 | |
| revenue statement | 收益表 | |
| reversing entry | 還原分錄；回轉分錄 | |
| right | 權利 | |
| rights issue | 股權發行；供股 | |
| risk capital | 風險資本 | |
| royalty | (1)特權，(2)使用稅；版稅； 專利稅 | |
| royalty interest | 特權權益 | |
| S | |
| salary | 薪金 |
| sales | 銷貨 |
| sales allowance | 銷貨折讓 |
| sales book | 銷貨簿 |
| sales budget | 銷貨預算；銷售預算 |
| sales commission | 銷貨佣金 |
| sales day book | 銷貨日記簿 |
| sales discount | 銷貨折扣 |
| sales invoice | 銷貨 |
| sales journal | 銷貨簿 |
| sales ledger | 應收帳款分類帳 |
| sales ledger control account | 應收帳款分類帳統制帳戶 |
| sales returns | 銷貨退回 |
| sales returns book | 銷貨退回簿 |
| salvage value | 殘值 |
| scrap value | 殘值 |
| scrap dividend | 期票股利；股利票 |
| scrap issue | 紅股發行；期票股利發行 |
| secret partner | 秘密合夥人 |
| secret reserve | 秘密準備金 |
| sectional ledger | 分組分類帳 |
| secured | 有抵押 |
| securities | (1)證券，(2)擔保品；抵押品 |
| self-balancing | 自平 |
| selling and administrative expenses | 銷售及管理費用 |
| share | (1)股份，(2)股票 |
| share bonus | 紅股 |
| share capital | 股本 |
| share premium | 股本溢價 |
| share subscription | 認購股本；股本認購 |
| shareholder | 股東 |
| short-term liability | 短期負債 |
| sight draft | 即期票據 |
| single-entry bookkeeping | 單式簿記 |
| sinking fund | 償債基金 |
| sinking fund bond | 償債基金債券 |
| sinking fund depreciation method | 償債基金折舊法 |
| sole proprietorship | 獨資經營；獨資企業 |
| sole trader | 全東；東主；獨資經營 |
| solvency | 償債能力 |
| stable unit of measurement | 穩定量度單位 |
| stale cheque | 過期支票 |
| stamp duty | 印花稅 |
| standard cost | 標準成本 |
| standing order | 定期支付指示 |
| stated value | 設定價值 |
| statement | 報表；結單 |
| statement of account | (1)會計帳目，(2)結單 |
| statement of affairs | (1)資產負債表，(2)清理式資產負 債表；財產狀況證明書 |
| statement of changes in financial position | 財務狀況變動表 |
| statement of revenue and expenditure | 收支表；收益費用表 |
| statement of source and application of fund | 資金表 |
| statement of standard accounting practice(SSAP) | 會計實務準則聲明 |
| statutory books | 法定帳簿 |
| statutory reserve | 法定準備 |
| stewardship concept | 管理責任概念 |
| stock | (1)存貨，(2)證券，(3)股票 |
| stock control | 存貨管制 |
| stock exchange | 證券交易所 |
| stock in hand | 商品存貨 |
| stock level | 存貨水平 |
| stock reserve | 存貨準備 |
| stock taking | 盤點存貨 |
| stock turnover | 存貨週轉率 |
| stock valuation | 存貨計價；存貨估值 |
| straight-line depreciation method | 直線折舊法 |
| subscribe | 認購 |
| subscription | 會費 |
| subsidiary account | 補助分類帳戶；明細分類帳戶 |
| subsidiary company | 附屬公司；子公司 |
| sum-of-the-years-digits depreciation method | 使用年數比例折舊法；年限積數折 舊法 |
| sundry expense | 雜費 |
| super profit | 超越利潤 |
| surplus | 盈餘 |
| surrender value | 退還金額 |
| suspense account | 暫記帳戶 |
| T | |
| T account | T字形帳戶 |
| take-over | 收購 |
| takings | 營業額；銷售量 |
| tangible asset | 有形資產 |
| tariff | 關稅 |
| tax | 稅捐 |
| terminal value | 終值 |
| time draft | 期付匯票；定期匯票 |
| timeliness | 及時性 |
| total account | 總帳戶 |
| total creditors account | 應付帳款分類帳統制帳戶；總應付 帳款帳戶 |
| total debtors account | 應收帳款分類帳統制帳戶；總應收 帳款帳戶 |
| trade association | 商會 |
| trade creditors | 購貨債權人；應付貨款 |
| trade debtors | 銷貨債務人；應收貨款 |
| trade discount | 交易折扣；營業折扣 |
| trade mark | 商標 |
| trade-in value | 易新價值 |
| trading account | 購銷帳 |
| trading capital | 營運資金 |
| trading profit | 毛利 |
| transaction | 交易事項 |
| transportation-in | 購貨運費 |
| transportation-out | 銷貨運費 |
| transposition error | 數位調換錯誤 |
| travelling expense | 交通費 |
| trial balance | 試算表 |
| true and fair view | 真確及公正意見 |
| trust deed | 信託契據 |
| trust fund | 信託基金 |
| turnover | (1)營業額；銷售量，(2)週轉 |
| U | |
| ultra vires | 越權 |
| uncalled capital | 未催繳股本 |
| unclaimed dividend | 未領股利 |
| under capitalization | 資本過少 |
| undercast | 少計 |
| understatement | 少報；少計 |
| undersubscription | 認購不足 |
| undervaluation | 估價過低 |
| underwrite | (1)包銷證券，(2)承攬保險 |
| undistributed profit | 未分派之盈利 |
| unearned income | 遞延收益；預收收益 |
| unit cost | 單位成本 |
| unit depreciation method | 單位折舊法 |
| unit summation depreciation method | 單位總數折舊法 |
| unlimited company | 無限公司 |
| unlimited liability | 無限責任；無限債務責任 |
| unpaid dividend | 未付股利 |
| unpresented cheque | 未兌現支票 |
| unquoted investment | 非上市公司之投資 |
| unrealized profit | 未實現利潤 |
| unsecured | 無抵押 |
| V | |
| valuation account | 越權 |
| variable costing | 變動成本法 |
| variable expenses | 變動費用 |
| variable overhead | 變動間接製造成本 |
| vendee | 買主 |
| vendor | 賣主 |
| verifiability | 可驗證性 |
| vertical analysis | 縱的分析 |
| vertical form | 垂直式 |
| voucher | 傳票；憑單 |
| Ｗ | |
| wages | 工資 |
| wasting assets | 遞耗資產；耗竭資產 |
| wear and tear | 破損；損耗 |
| weighted average | 加權平均法 |
| winding-up | 清理；清盤 |
| window dressing | 粉飾 |
| withdrawal | 提取 |
| work certified | 證實完工程度 |
| work-in-progress | 在產品；在製品 |
| working asset | 營運資產 |
| working capital | 營運資金；週轉資金，流動資本 |
| working capital fund | 營運資金基金 |
| working capital ratio | 營運資金比率 |
| write off | 銷帳 |
| written down value | 減記價值 |
| Y | |
| year-end adjustment | 年終調整 |
| year-end dividend | 年終股利 |
| yield | (1)實際獲利；收益，(2)產量 |
| yield method | 實際利率法 |
| yield ratio | 實際獲利率 |
| yield to maturity | 有效利率 |
