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
ontingent 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