會計術語英漢對照表
| 會計術語名稱 | 英文名稱 |
| 加速折舊法 | accelerated ? depreciation methods |
| 承兌市場 | acceptance ? market |
| 賬戶 | account |
| 流轉會計 | account for ? circulating tax |
| 賬戶編號 | Account number |
| 會計科目 | account title |
| 會計學 | accounting |
| 會計 | accounting |
| 會計假設 | accounting ? assumption |
| 會計控制 | accounting ? control |
| 會計迴圈 | accounting cycle |
| 會計決策 | accounting ? decision making |
| 會計機構 | accounting ? department |
| 會計憑證 | accounting ? documents |
| 會計要素 | accounting ? elements |
| 會計主體 | accounting ? entity |
| 會計分錄 | accounting entry |
| 會計環境 | accounting ? environment |
| 會計等式 | accounting ? equation |
| 分支機構會計 | accounting for ? branch |
| 企業合併會計 | accounting for ? business combination |
| 會計預測 | accounting for casting |
| 合併主體的所得稅會計美 | accounting for ? income taxes of consolidated entities |
| 承租人會計 | accounting for ? leases-leasee |
| 出租人會計 | accounting for ? leases-lessor |
| 退休金會計美 | accounting for ? pension plan |
| 物價變動會計 | accounting for ? price changes |
| 會計利潤 | accounting ? income |
| 會計信息 | accounting ? information |
| 會計計量 | accounting ? measurement |
| 會計對象 | accounting ? object |
| 會計目標 | accounting ? objective |
| 農業會計 | accounting of agricultural enterprises |
| 民航運輸企業會計 | accounting of civil aviation ? transportation enterprises |
| 商品流通企業會計 | accounting of commercial enterprises |
| 交通運輸企業會計 | accounting of communication and ? transportation enterprises |
| 施工企業會計 | accounting of construction enterprises |
| 建設單位會計 | accounting of ? construction units |
| 外商投資企業會計 | accounting of ? enterprises with foreign investment |
| 金融企業會計 | accounting of financial institutions |
| 高新技術企業會計 | accounting of ? high technology enterprises |
| 工業會計 | accounting of industrial enterprises |
| 保險企業會計 | accounting of ? insurance companies |
| 郵電通信企業會計 | accounting of ? post and telecommunication enterprises |
| 鐵路運輸企業會計 | accounting of ? rail way transportation enterprises |
| 房地產開發企業會計 | accounting of real estate enterprises |
| 股份制企業會計 | accounting of ? stock companies |
| 旅游、飲食服務企業會計 | accounting of ? tourism and service |
| 會計分期 | accounting ? periods |
| 會計人員 | accounting ? personnel |
| 會計職業道德 | accounting ? professional ethics |
| 會計確認 | accounting ? recognition |
| 會計記錄 | accounting ? records |
| 會計研究 | accounting research |
| 會計學科體系 | accounting science system |
| 會計準則 | accounting ? standards |
| 會計報表 | accounting ? statements |
| 會計監督 | accounting ? supervision |
| 會計理論 | accounting theory |
| 債權結算賬戶 | accounts for ? settlement of claim |
| 債權債務結算賬戶 | accounts for ? settlement of claim and debt |
| 債務結算賬戶 | accounts for ? settlement of debt |
| 資金運用賬戶 | accounts of ? applications of funds |
| 資金來源賬戶 | accounts of ? sources of funds |
| 應收賬款 | accounts ? receivable |
| 權責發生制原則 | accrual basis |
| 應計費用 | accrued expense |
| 應付福利費 | Accrued welfares |
| 控股合併 | acquisition of ? majority interest |
| 精算報告 | actuaries' ? report |
| 固定資產擴建 | additions of ? fixed assets |
| 附加賬戶 | adjunct accounts |
| 調整分錄 | adjusting ? journal entry |
| 調整賬戶 | adjustment ? accounts |
| 賬項調整 | adjustment of ? account |
| 新合伙人入伙 | admission of a new partner |
| 預收賬款 | Advance Received ? from Customers |
| 預付賬款 | advance to ? supplier |
| 收益總括觀點 | all-inclusive ? concept of income |
| 通用報表 | all-purpose financial statements |
| 年度報告 | annual report |
| 撥定留存收益 | appropriated ? retained earnings |
| 藝術論 | art perspective |
| 資產負債法 | asset/liability ? method |
| 資產 | assets |
| 應收賬款出借 | assignment of ? accounts receivable |
| 合伙權益的轉讓美 | assignment of ? partnership interest |
| 附屬公司 | associated ? company |
| 壞賬 | bad debts |
| 資產負債賬戶 | balance sheet ? accounts |
| 破產清算 | bankruptcy ? liquidation |
| 公司債券 | bonds payable |
| 紅利法 | bonus procedure |
| 會計賬簿 | Book of accounts |
| 序時賬簿 | book of ? chronological entry |
| 簿記 | bookkeeping |
| 記賬方法 | bookkeeping ? methods |
| 記賬憑證彙總表核算形式 | bookkeeping ? procedure using categorized account summary |
| 多欄式日記賬核算形式 | bookkeeping ? procedure using columnar journal |
| 通用日記賬核算形式 | bookkeeping ? procedure using general journal |
| 日記總賬核算形式 | bookkeeping ? procedure using summarized journal |
| 彙總記賬憑證核算形式 | bookkeeping ? procedure using summary vouchers |
| 會計核算形式 | bookkeeping ? procedures |
| 訂本式賬簿 | bound book |
| 分支機構 | branch |
| 企業會計 | business ? accounting |
| 企業合併 | business ? combination |
| 企業財務 | business finance |
| 企業集團 | business group |
| 營業稅 | business tax |
| 買入匯率 | buying rate |
| 資本資產定價模型 | capital asset ? pricing model |
| 資本因素 | capital factor |
| 資本保全 | capital ? maintenance |
| 資本市場 | capital market |
| 資本公積 | capital reserves |
| 股本 | capital stock |
| 利息資本化 | capitalization ? of interests |
| 資本化價值 | capitalized ? value |
| 卡片式賬簿 | card book |
| 現金 | cash |
| 貨幣資金 | Cash and cash ? equivalents |
| 現金折扣 | cash discount |
| 現金分配計劃 | cash ? distribution plan |
| 銀行存款 | cash in bank |
| 現金日記賬 | cash journal |
| 財務總監 | CFO |
| 子公司權益變動 | change in ? ownership of a subsidiary |
| 母公司持股比例變動 | change in ? ownership percentage held by parent |
| 會計科目表 | chart of accounts |
| 對賬 | checking |
| 集合分配賬戶 | clearing ? accounts |
| 結賬 | closing account |
| 結賬分錄 | closing entry |
| 收款法 | collection ? method |
| 彙總報表 | combination ? statements |
| 合併會計報表 | combined ? financial statements |
| 日記總賬 | combined journal ? and ledger |
| 債權人會議 | committee ? representation |
| 公司 | company |
| 股份有限公司 | company limited ? by shares |
| 有限責任公司 | company of ? limited liability |
| 無限責任公司 | company of ? unlimited liability |
| 可比性原則 | comparability |
| 全面清查 | complete check |
| 複雜權益法 | complex equity method |
| 聯合賬簿 | compound book |
| 複合分錄 | compound entry |
| 全面分攤法 | comprehensive ? allocation |
| 混合合併 | conglomeration |
| 商品寄銷 | consignment |
| 一致性原則 | consistency |
| 合併資產負債表 | consolidated ? balance sheet |
| 合併每股收益 | consolidated EPS |
| 合併會計報表 | consolidated ? financial statements |
| 合併報表 | consolidated ? financial statements |
| 合併損益表 | consolidated ? income statement |
| 合併現金流量表 | consolidated ? statement of cash flow |
| 合併財務狀況變動表 | consolidated ? statement of changes in financial position |
| 創立合併 | consolidation |
| 幣值穩定假設 | constant-dollar ? assumption |
| 在發建工程 | constructions in ? process |
| 推定贖回損益 | constructive ? gains and losses on bonds |
| 推定贖回 | constructive ? retirement |
| 消費稅 | consumer tax |
| 當代理論 | contemporary ? theory |
| 或有負債 | contingent ? liability |
| 可轉換債券 | convertible ? bonds |
| 版權 | copyrights |
| 公司債券發行 | corporate bond ? floatation |
| 公司債券發行價格 | corporate bond ? issuing price |
| 劃線更正法 | correction by ? drawing a straight ling |
| 補充登記法 | correction by ? extra recording |
| 紅字更正法 | correction by ? using red ink |
| 對應賬戶 | corresponding accounts |
| 成本法 | cost method |
| 房地產成本 | cost of real ? estate |
| 成本回收法 | cost recovery ? method |
| 成本報表 | cost statement |
| 合併價差 | cost-book value ? differentials |
| 成本計算賬戶 | costing accounts |
| 橫向銷售 | crosswise sale |
| 彙總原始憑證 | cumulative ? source document |
| 彙總原始憑證 | cumulative ? source document |
| 流動資產 | current assets |
| 現行成本 | current cost |
| 現行成本會計 | current cost ? accounting |
| 現行成本/穩值貨幣會計 | current ? cost/general purchasing power accounting |
| 流動負債 | current ? liabilities |
| 當期經營觀點 | current ? operating concept of income |
| 流動非流動性法 | current/noncurrent ? method |
| 無擔保債券 | debenture bonds |
| 借貸記賬法 | debit-credit ? bookkeeping |
| 賬戶對應關係 | debit-credit ? relationship |
| 債務重整 | debt ? restructurings |
| 遞延資產 | deferred charges |
| 遞延法 | deferred method |
| 銀行存款日記賬 | deposit journal |
| 保證金法 | deposit method |
| 折舊[舊] | depreciation |
| 折舊方法 | depreciation ? method |
| 固定資產折舊 | depreciation of ? fixed assets |
| 折舊率 | depreciation ? rate |
| 衍生金融工具 | derivative ? financial instruments |
| 直接融資租賃 | direct financing ? lease |
| 直接控股 | direct holdings |
| 直接標價法 | direct quotation |
| 貼水 | discount |
| 貼現市場 | discount market |
| 應付票據貼現 | discount on ? notes payable |
| 酌量性費用中心 | Discretionary ? Expense Centers |
| 股利 | dividend |
| 負權人償金 | dividend |
| 應付股利 | dividends ? payable |
| 複式記賬法 | Double entry ? bookkeeping |
| 向下銷售 | downstream sale |
| 經濟利潤 | economic income |
| 存貨銷售的影響 | effects of ? inventory errors |
| 財務報表要素 | elements of ? financial statements |
| 工程物資 | engineer ? material |
| 實體理論 | entity theory |
| 權益法 | equity method |
| 權益理論 | equity theory |
| 匯兌損益 | exchange gains ? or losses |
| 匯率 | exchange rate |
| 費用 | expense |
| 合併費用 | expenses related ? to combinations |
| 對外報表 | external ? statements |
| 公允價值 | fair value |
| 反饋價值 | feedback value |
| 財產信托會計美 | fiduciary ? accounting |
| 會計核算 | financial ? accounting |
| 財務會計 | financial ? accounting |
| 財務會計概念框架 | financial accounting conceptual ? framework |
| 財務會計原則 | financial ? accounting principles |
| 財務活動 | financial ? activities |
| 財務分析 | financial ? analysis |
| 財務控制 | financial ? control |
| 財務決策 | financial ? decision |
| 財務預測 | financial ? forecast |
| 金融期貨交易 | financial ? futures transaction |
| 金融工具 | financial ? instruments |
| 財務管理 | financial ? management |
| 財務管理環境 | financial management environment |
| 財務管理目標 | financial ? management objectives |
| 金融市場 | financial market |
| 財務計劃 | financial ? planning |
| 財務政策 | financial policy |
| 財務制度 | financial ? regulations |
| 財務報告 | financial report |
| 財務報表 | financial ? statements |
| 財務監督 | financial ? supervision |
| 財務費用 | financing ? expenses |
| 融資租賃 | financing lease |
| 先進先出去 | first-in,first-out縮寫FIFO |
| 固定資產 | fixed assets |
| 固定匯率 | fixed rate |
| 浮動匯率 | floating rate |
| 預測價值 | forecast value |
| 外幣 | foreign currency |
| 外幣資產風險 | foreign currency ? assets risk |
| 外幣承諾 | foreign currency ? commitment |
| 外幣兌換風險 | foreign currency ? exchange risk |
| 外幣持有風險 | foreign currency ? holding risk |
| 外幣投資風險 | foreign currency ? investment risk |
| 外幣負債風險 | foreign currency ? liability risk |
| 外幣會計報表 | foreign currency ? statements |
| 外幣業務 | foreign currency ? transaction |
| 外幣折算風險 | foreign currency ? translation risk |
| 外匯 | foreign exchange |
| 外匯期貨交易 | foreign exchange ? futures transaction |
| 外匯市場 | foreign exchange ? market |
| 企業組織形式 | forms of ? enterprise organization |
| 遠期匯率 | forward rate |
| 專營權 | franchises |
| 完全應計法 | full accrual ? method |
| 完全合併 | full ? consolidation |
| 功能性貨幣美 | functional ? currency |
| 會計職能 | functions of ? accounting |
| 資金 | funds |
| 資金運動 | funds movement |
| 期貨市場 | future market |
| 期貨合約 | futures contract |
| 商品期貨交易 | futures for ? commodity |
| 期貨交易 | futures ? transaction |
| 總分類賬戶 | general account |
| 綜合變動 | general change |
| 總分類賬簿 | general ledger |
| 物價總指數 | general price ? index |
| 一般物價水準會計 | general price level accounting |
| 通用記賬憑證 | general purpose ? voucher |
| 公認會計原則 | generally ? accepted accounting principle,GAAP |
| 持續經營 | going concern |
| 黃金市場 | gold market |
| 商譽 | goodwill |
| 商譽法 | goodwill ? procedure |
| 政府及非營利組織會計 | governmental and ? non-profit organization accounting |
| 外幣套期保值 | hedge |
| 原始成本 | historical cost |
| 控投公司 | holding company |
| 持有/產損益 | holding gains ? losses |
| 共同費用分配 | home ? office-branch expense allocation |
| 橫向合併 | horizontal ? integration |
| 住房基金 | housing fund |
| 固定資產更換與固定資產改良 | improvements and ? replacements of fixed assets |
| 收益債券 | income bonds |
| 損益表賬戶 | income statement ? accounts |
| 損益表法 | Income statement ? approach |
| 所得稅 | income tax |
| 所得稅會計 | income tax ? accounting |
| 增減記賬法 | increase-decrease ? bookkeeping |
| 獨立董事 | independent ? director |
| 間接控股 | indirect holding |
| 間接標價法 | indirect ? quotation |
| 個別報表 | individual ? statements |
| 信息系統論 | information ? system perspective |
| 無償債能力 | insolvency |
| 分次清算 | installment ? liquidation |
| 分期收款銷貨 | installment ? sales |
| 無形資產 | intangible ? assets |
| 公司間的長期資產業務 | intercompany ? transactions in long-term assets |
| 利率期貨交易 | interest rate ? futures transaction |
| 公司債券利率 | interest rate on ? debenture |
| 中期報告 | interim ? reporting |
| 自製原始憑證 | internal source ? document |
| 對內報表 | internal statements |
| 跨期攤提賬戶 | inter-period ? allocation accounts |
| 所得稅的跨期分攤 | inter-period tax ? allocation |
| 存貨 | inventory |
| 盤存賬存 | inventory ? accounts |
| 盤存法 | inventory method |
| 存貨轉讓價格 | inventory transfer price |
| 投資中心 | Investment ? Center |
| 投資收益 | investment ? income |
| 專有技術 | know-how |
| 後進先出法 | last-in,first-out,LIFO |
| 租賃 | leases |
| 分類賬簿 | ledger |
| 拆借市場 | lending market |
| 舉債經營收購美 | Leveraged ? buyouts,簡稱LBC |
| 舉債經營融資租賃 | leveraged lease |
| 負債 | liability |
| 股份兩合公司 | limited ? partnership |
| 上市公告書 | listed company ? statement |
| 長期投資 | long-term ? investments |
| 長期負債 | long-term ? liability of long-term debt |
| 長期借款 | long-term loans |
| 長期應付款 | long-term ? payables |
| 活頁式賬簿 | loose-leaf book |
| 低值易耗品 | Low-value ? consumption goods/Low value consumables |
| 一次總付清算 | lump-sum ? partnership liquidation |
| 巨集觀會計 | macro-accounting |
| 生產能力保全 | maintaining ? capital in terms of productive capacity |
| 一般購買力保全 | maintaining ? capital in units of general purchasing power |
| 名義貨幣保全 | maintaining ? capital in units of money |
| 管理會計 | management ? accounting |
| 管理活動論 | management ? activities perspective |
| 管理費用 | Management ? Fee／Management Fees |
| 管理工具論 | management tool ? perspective |
| 期貨交易市場 | market of ? futures transaction |
| 配比原則 | matching |
| 計價對比賬戶 | matching ? accounts |
| 重要性原則 | materiality |
| 管理層收購 | MBO |
| 計量屬性 | measurement ? attributes |
| 吸收合併 | merger |
| 微觀會計 | micro-accounting |
| 中間匯率 | middle rate |
| 最低退休金負債美 | minimum liability |
| 少數股東損益 | minority ? interest income |
| 少數股東權益 | minority ? stockholder’s interest |
| 貨幣項 | monetary items |
| 貨幣計量 | monetary ? measurement |
| 貨幣非貨幣法 | monetary/no ? monetary |
| 貨幣市場 | money market |
| 有擔保債券 | mortgage bonds |
| 複式記賬憑證 | multiple account ? titles voucher |
| 累計憑證 | multiple-record ? document |
| 多種匯率法 | multiply ? exchange rate |
| 相互持股 | mutual holdings |
| 自然資源 | natural ? resources |
| 會計本質 | nature of ? accounting |
| 負商譽 | negative ? goodwill |
| 可轉讓定期存單市場 | negotiable ? Market |
| 凈利潤 | net income |
| 對境外實體的凈投資 | net investment ? in foreign entities |
| 營業外收支凈額 | net ? non-operating income and expenditure |
| 退休金成本凈額美 | net periodic pension cost |
| 可變現凈值 | net realizable |
| 可變現凈值法 | net realizable ? value |
| 虛賬戶 | nominal accounts |
| 非貨幣性項目 | nonmonetary ? items |
| 不定期清查 | non-periodic ? checking method |
| 應付票據 | notes payable |
| 應收票據 | notes receivable |
| 客觀性原則 | objectivity |
| 財務管理對象 | objects of ? financial management |
| 表外賬戶 | off-balance ? sheet accounts |
| 表融資 | off-balance-sheet ? financing |
| 平倉盈虧 | offset gain and ? loss |
| 單行合併美 | one-line ? consolidation |
| 一筆交易觀 | one-transaction ? opinion |
| 營業利潤 | operating income |
| 經營租賃 | operating lease |
| 營業虧損抵免 | operating loss ? carrybacks and carry forwards |
| 期權市場 | option market |
| 期權 | options |
| 財務管理組織 | organization of ? financial management |
| 外幣分賬法 | original-currency ? method |
| 其他貨幣資金 | Other monetary ? assets |
| 其他應收款 | other ? receivables |
| 店頭市場 | over-the ? -counter-market |
| 所有者權益 | owners equity |
| 所有者權益 | owners equity |
| 實收資本 | paid-in capital |
| 平行登記 | parallel ? recording |
| 母公司 | parent company |
| 部分分攤法 | partial ? allocation |
| 局部清查 | partial check |
| 合伙企業 | partnership ? enterprise |
| 合伙清算 | partnership ? liquidation |
| 專利權 | patents |
| 支出 | payment |
| 付款憑證 | payment voucher |
| 退休金給付義務美 | pension benefit obligations |
| 退休金 | pension plan |
| 退休基金資產美 | pension plan assets |
| 期間費用 | Period Expense |
| 定期清查 | Periodic ? checking method |
| 定期盤存制 | periodic ? inventory system |
| 實地盤存制 | periodic ? inventory system |
| 永久性差異 | permanent ? difference |
| 永續盤存制 | perpetual ? inventory system |
| 個人財務報表美 | personal ? financial statements |
| 個人所得稅 | personal income ? tax |
| 財產清查 | physical ? inventory |
| 權益結合法 | pooling of ? interest method |
| 持倉盈虧 | position gain ? and loss |
| 過賬 | posting |
| 合併前股利 | pre-acquisition ? dividends |
| 合併前利潤 | pre-acquisition ? income |
| 升水 | premium |
| 物價變動 | price changes |
| 物價指數 | price index |
| 修正性慣例 | principle of exceptions |
| 歷史成本原則 | principle of ? historical cost |
| 生產法 | production ? method |
| 利潤中心 | Profit Center |
| 利潤分配 | profit ? distribution |
| 應付利潤 | profit payable |
| 財產稅 | property tax |
| 比例合併美 | proportionate ? consolidation |
| 招股說明書 | prospectus |
| 備抵賬戶 | provision ? accounts |
| 備抵附加賬戶 | provision and ? adjunct accounts |
| 謹慎性原則 | prudence |
| 公共會計 | public accounting |
| 購買法 | purchase method |
| 購貨折扣 | purchases ? discounts |
| 購買力損益 | purchasing power ? gains or looses |
| 下推會計美 | push-down ? accounting |
| 準改組美 | quasi-reorganization |
| 實賬戶 | real accounts |
| 房地產 | real estate |
| 房地產收入 | real estate ? revenue |
| 實現原則 | realization ? principle |
| 收款憑證 | receipt voucher |
| 收付記賬法 | receipts-payment ? bookkeeping |
| 以外幣表示的應收款項或應付款項 | receivables for ? payables denominated in foreign currency |
| 交互分配法美 | reciprocal ? allocation approach |
| 費用的確認 | recognition of ? expense |
| 收入的確認 | recognition of ? revenue |
| 相對賬戶調節 | reconciliation ? of home office and branch accounts |
| 賬面匯率 | recorded rate |
| 記賬本位幣 | recording ? currency |
| 記賬本位幣 | recording ? currency |
| 記賬匯率 | recording rate |
| 記賬規則 | recording rules |
| 外幣統賬法 | recording-currency ? method |
| 公司債券償還 | redemption of ? bonds |
| 相關性原則 | relevance |
| 先調整後折演算法 | remeasurement-translation ? method |
| 租金 | rents |
| 改組 | reorganization |
| 改組計劃美 | reorganization ? plan |
| 固定資產修理 | repairs and ? maintenance of fixed assets |
| 重置成本 | replacement cost |
| 重置成本法 | replacement ? costing |
| 資源稅 | resources tax |
| 零售價格法 | retail method |
| 廢棄和生置法 | retirement and ? replacement method |
| 原合伙人退伙 | retirement of ? initial partner |
| 固定資產重估價 | revaluations of ? fixed assets |
| 收入中心 | revenue center |
| 轉回分錄 | reversing entry |
| 安全付款表 | safe payments ? schedule |
| 銷售法 | sale method |
| 應收賬款出售 | sale or ? factoring of accounts receivable |
| 售後回租 | sale-leaseback |
| 銷售代理處 | sales agency |
| 銷貨退回與折讓 | sales returns ? and allowances |
| 銷售式融資租賃 | sales-type ? financing lease |
| 從屬賬戶 | Secondary ? accounts |
| 證券市場 | securities ? market |
| 一級市場 | security primary ? market |
| 二級市場 | security ? secondary market |
| 分部報告 | segmental ? reporting |
| 銷售費用 | selling expenses |
| 賣出匯率 | selling rate |
| 勞務因素 | service factor |
| 結算賬戶 | settlement ? accounts |
| 短期借款 | Short-term ? Borrowing |
| 簡單分錄 | simple entry |
| 簡單權益法 | simple equity method |
| 單式記賬憑證 | single account ? title voucher |
| 單一匯率法 | single method |
| 單式記賬法 | single-entry ? bookkeeping |
| 一次憑證 | single-record ? document |
| 償債基金 | sinking fund |
| 獨資企業 | sole ? proprietorship |
| 原始憑證 | source document |
| 外來原始憑證 | source document ? from outside |
| 專用報表 | special purpose ? financial statements |
| 專用記賬憑證 | special-purpose ? voucher |
| 特定變動 | specific change |
| 特定物價指數 | specific price ? index |
| 投機 | speculation |
| 印花稅 | stamp tax |
| 標準成本法 | standard costing |
| 法定公益金 | Statutory ? welfare reserve |
| 證券交易所 | stock exchange |
| 股票指數期貨 | stock index ? futures |
| 認股權 | stock rights |
| 直線法 | straight-line |
| 轉租賃 | subleases |
| 明細分類賬戶 | subsidiary ? account |
| 子公司 | subsidiary ? company |
| 明細分類賬簿 | subsidiary ? ledger |
| 實質重於形式 | substance over ? form |
| 盈餘公積 | surplus reserves |
| 暫記賬戶 | suspense ? accounts |
| 會計任務 | targets of ? accounting activities |
| 關稅 | tariff |
| 稅務會計 | tax accounting |
| 納稅影響法 | tax effect ? method |
| 應交稅金 | taxes payable |
| 應付稅款法 | taxes payable ? method |
| 時態法 | temporal method |
| 暫時性差異 | temporary ? difference |
| 短期投資 | temporary ? investment |
| 財務管理內容 | the content of ? financial management |
| 財務管理環節 | the cycle of ? financial management |
| 企業論 | the enterprise ? theory |
| 實體論 | the entity ? theory |
| 財務管理職能 | the functions of ? financial management |
| 基金論 | the fund theory |
| 財務管理原則 | the principle of ? financial management |
| 業主權論 | the ? proprietorship theory |
| 剩餘權益論 | the residual ? equity theory |
| 企業整體價值 | the value of an ? enterprise as a whole |
| 會計理論結構 | theoretical structure of accounting |
| 及時性原則 | timeliness |
| 時間性差異 | timing ? difference |
| 商標權 | trademarks and ? trade names |
| 內部往來 | transactions ? between home office and branches |
| 轉賬憑證 | transfer voucher |
| 換算損益 | translation ? gains or losses |
| 外幣會計報表折算 | translation of ? foreign currency statements |
| 先折算後調整法 | translation-remeasurement ? method |
| 庫藏股法美 | treasury stock ? approach |
| 試算表 | trial balance |
| 試算平衡 | trial balancing |
| 三式記賬法 | triple-entry ? bookkeeping |
| 真實與公允 | true and fair view |
| 受托人美 | trustee |
| 破產受托人清算組會計 | trustee ? accounting |
| 兩筆交易觀 | two-transaction ? opinion |
| 不合併子公司 | unconsolidated ? subsidiaries |
| 未分配利潤 | Undistributed ? profits |
| 一般購買力單位 | units of general ? purchasing power |
| 訂量單位 | units of ? measurement |
| 名義貨幣單位 | units of nominal ? currency |
| 期末存貨的未實現損益 | unrealized ? profit in ending inventory |
| 向上銷售 | upstream sale |
| 增值表 | value added ? statement |
| 變動成本法 | variable costing |
| 縱向合併 | Vertical ? integration |
| 記賬憑證 | voucher |
| 應付工資 | wages payable |
| 工作底稿 | working paper |
| 包裝物 | Wrap page |
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