会计学英文词汇

1、Aabandonment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accou

2、nting 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會計政策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

3、 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

4、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

5、餘指撥折舊法arms 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 collection 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balan

6、cing 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 of original entry原始分錄簿book value帳面值bookkeeping cycle簿記循環b

7、ought 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

8、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 stat

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