会计学英文词汇Word下载.docx

1、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 accumulated depreciation累積折舊；折

2、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

3、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allocateallotment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annu

4、ity 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

5、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 collec

6、tion 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 statemen

7、t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

8、 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 corporat

9、ion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

10、；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 reorganizationcapital 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

11、 outwards銷貨運費carried down轉下；結轉下期carried forward延後；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 s

12、tatement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

13、 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comparativ

14、e 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

15、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cont

16、ra 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 accountcontrollin

17、g 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

18、品成本cost of control控制成本cost of goods manufacturedcost 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

19、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 dividendcumulative 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 assetcurrent 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 in

20、vestment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

21、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 notedebt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 syst

22、em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deferraldeferred 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 accou

23、nt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 cos

24、t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 reservedepreciation unit折舊單位devaluation貶值diminishing balance depreciation methoddirect 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d