account 賬戶、科目
account payable 應付賬款
account title / accounting item 會計科目
accounting document/ accounting voucument 會計憑證
accounting element 會計要素
accounting entity 會計主體
accounting entries 會計分錄
accounting equation / accounting identity 會計恒等式
accounting function 會計職能
accounting postulate 會計假設
accounting principle 會計原則
accounting report /accounting statement 會計報表
accounting standard 會計準則
accounting time period concept 會計分期
accounts receivable / receivables 應收賬款
accrual- basis accounting 權責發生制原則
accumulated depreciation 累計折舊
amortization expense /expense not allocated 待攤費用
annual statement 年報
Arthur Andersen Worldwide 安達信全球
assets 資產
balance 余額
balance sheet 資產負債表
begainning balance/ opening balance 期初余額
capital 資本
capital expenditure 資本性支出
capital share 股本
capital surplus 資本公積
cash 現金
cash in bank 銀行存款
cash journal 現金日記賬
cash on hand 現金
cash system(basis)of accounting /cash-basis princi 收付實現制
certified practicing accountant 註冊會計師
comparability principle 可比性原則
compound journal entry 復合分錄
conservatism (保守) principle/the prudence (穩健) prin 謹慎性原則
consistency principle 壹貫性原則
contingent assets 或有資產
contingent liabilities 或有負債
cost accounting 成本會計
credit balance 貸方余額
credit side 貸方
current investment 短期投資
debit balance 借方余額
debit side 借方
deferred assets 遞延資產
deferred liabilities 遞延負債
Deloitte Touche Tohmatsu 德勤
depreciable life 折舊年限
depreciation expense 折舊費用
depreciation rate 折舊率
descriptions 摘要
double entry 復式記賬
double-entry book-keeping 復式簿記
employee benefits payable 應付福利費
ending balance 期末余額
Ernst & Young International 安永國際
estimateld scrap value 估計殘值
exchange gain 匯兌收益
exchange loss 匯兌損失
expenses/charges 費用
factory overhead /manufacturing expense 制造費用
financial accounting 財務會計
financial expense 財務費用
fiscal year/ accounting periods 會計年度
fixed assets 固定資產
floating assets / current assets 流動資產
floating liabilities / current liability 流動負債
general ledger 總分類賬
going-concern basis 持續經營
goodwill 商譽
historical cost 歷史成本
historical cost principle 歷史成本原則:
income statement /profit and loss statement 利潤表 損益表
income tax 所得稅
intangible assets 無形資產
international accounting 國際會計
KPMG International 畢馬威國際
liabilities 負債
liability dividend / dividend payable 應付股利
long-term investment 長期投資
long-term liabilities 長期負債
management accounting 管理會計
management expense 管理費用
matching principle 配比原則
materiality principle 重要性原則
monthly statement 月報
negative goodwill 負商譽
net assets 凈資產
net cost 凈成本
net income 凈收益
net income apportionment 利潤分配
net proceeds 凈收入
net profit 凈利潤
non-operating gain 營業外收入
non-operating loss 營業外支出
notes payable 應付票據
notes receivable/ receivables 應收票據
objectivity (reliability) principle 客觀性原則
obligee/ creditor 債權人
Obligor/ invester 債務人
operating expense 營業費用
operating revenue 營業收入
owner’s equity 所有者權益
period expense 期間費用
perpetual inventory system 永續盤存制
personal property 動產
physical inventory system 實地盤存制
posting document 記賬憑證
prepayments / payment in advance 預付款項
Price Water House Coopers 普華永道
product cost / output cost 生產成本
product / finished goods 產成品
profit 利潤
profit after tax 稅後利潤
profit before tax 稅前利潤
purchase 購貨
purchase return and allowances 購貨退回與折讓
quarterly statement 季報
raw materials 原材料
real estate 不動產
relevance principle 相關性原則
reserve for bad debts / bad debts expense /provisi 壞帳準備
residual(salvage)value 折余價值(殘值)
retains earning 留存收益
revenue expenditure 收益性支出
revenues 收入
sales allowances 銷貨折讓
sales discount 銷貨折扣
sales invoice 銷貨發票
sales on account 賒銷
sales return 銷售退回
sales revenue 銷售收入
selling cost 銷售成本
selling expense 銷售費用
simple ournal entry 簡單分錄
source document 原始憑證
stable-monetary concept 貨幣計量
starting-load cost / organization costs 開辦費
statement of cash flow/ cash flow statement 現金流量表
stock on hand / inventory 存貨
stub 存根
subsidiary accounts 明細賬戶
subsidiary ledger 明細分類賬
surplus reserve 盈余公積
T-account/ transfer T字形賬戶
tangible assets 有形資產
taxes payable 應交稅金
the understandability principle 明晰性原則
timeliness 及時性原則
transaction 交易
traveling expense 差旅費
trial balance 試算平衡
undistributed profits / undivided profits 未分配利潤
unearned revenue 預收款項
unrelated business income 營業外收益
useful life 使用年限
value added tax 增值稅
voucher 付款憑證
wages payable / salaries payable 應付工資
work in process / goods in process 在產品