國際會計相關英語術語-資料下載頁
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【正文】 截線entity 個體error of mission 帳名調亂錯誤error of omission 遺漏錯誤error of original entry 原始分錄錯誤error of principle 原則性錯誤expenses 費用extract 抽取facility extent 透支額度factory overhead 間接制造成本final accounts 決算表finished goods 制成品fixed assets 固定資產(chǎn) floating charge 流動抵押品forfeiture 沒收freehold 永久業(yè)權general book of original entry 普通原始簿general journal 日記簿general ledger 總分類帳going concern 繼續(xù)經(jīng)營goods in transit 在運品goods repossessed value 資產(chǎn)收回價值goods sent on consignment account 貨物寄銷帳goodwill 商譽gross loss 毛損gross profit 毛利gross profit ratio 毛利率hire purchase 租購hirer 租購公司historical cost 歷史成本holder 持票人honour the bill of exchange 結算票據(jù)impersonal account 非人名帳戶imprest system 定額制度ine determination 損益計算indirect expenses 間接費用indirect material 間接原料indirect wages 間接工資interest account method 利息帳法interest suspense account method 預計利息帳法invoice 發(fā)票issued at par 平價發(fā)行issued at premium 溢價發(fā)行issued capital 已發(fā)行股本joint 共同joint venture 短期合營joint venture account 短期合營帳journal 日記簿ledger 分類帳legal person 法人liabilities 負債 liquidity ratio 速動比率longterm liabilities 長期負債manufacturing account 制造成本會計margin 毛利率markup 加成match 配比materiality 重點鉅數(shù)memorandum 備忘memorandum joint venture account 短期合營備忘帳memorandum of association 組織大綱minority balance 少量余額monthly statement 月結單net current assets 凈流動資產(chǎn)net loss 凈損失net profit 純利net profit ratio 純利率net purchases 購貨凈額net sales 銷貨凈額nominal account 虛帳戶noting 公證文件noting charges 票據(jù)拒付手續(xù)費object clause 目標條款offer 認講意圖opening stock 期初存貨opening entries 開帳分錄option 購買權ordinary shares 普通股overdraft 透支overhead 間接費用ownership 所有權paidup capital 己繳股本par value 票面值partnership 合伙企業(yè)patent 專利權payable on demand 隨要隨付personal account 人名帳戶petty cash book 零用現(xiàn)金簿petty cash voucher 零用現(xiàn)金憑單posting 過帳preference shares 優(yōu)先股premium 溢價prepaid expenses 預付費用prime cost 主要成本pro rata 按比例分配profit and loss account 損益帳proprietor 資本主provision for bad debts 呆帳準備prudence 穩(wěn)健保守purchases account 購貨帳purchases journal 購貨簿purchases ledger 應付帳款分類帳purchases ledger control account 應付帳款分類帳統(tǒng)制帳戶quantifiability and stable monetary measure 數(shù)量表達及穩(wěn)定貨幣量度quit concern 停止經(jīng)營real account 實帳戶realisation account 變產(chǎn)帳receipts and payments account 現(xiàn)金收支帳receipt in advance 預取收益recurrent item 經(jīng)常性項目reducing balance depreciation method 余額遞減折舊法replacement 重置retired bill 已贖回票據(jù)returns inwards book 銷貨退回簿return on capital employed 資本報酬率returns outwards book 購貨退出簿revaluation depreciation method 重估折舊法royalty 專利稅sales invoice 銷貨發(fā)票sales journal 銷貨簿sales ledger 應收帳款分類帳sales ledger control account 應收帳款分類帳統(tǒng)制帳戶setoffs 抵銷several 個別share 股份share capital 股本share certificate 股票shareholders’equity 股東主權shareholders’fund 股東資金selfbalancing 自平selfbalancing ledger 自平分類帳singleentry bookkeeping 單式簿記sinking fund 償債基金special book of original entry 特別原始簿statement 報表stock account 存貨帳stock records 存貨記錄簿stock turnover rate 存貨周轉率straightline depreciation method 直線折舊法subsidiary account 補助分類帳super profit 超額利潤surplus 盈余surplus and deficit 余絀suspense account 暫記帳戶trade discount 營業(yè)折扣tradein 舊換新trading account 購銷帳 trading and profit and loss account 購銷損益帳transfer 轉讓trial balance 試算表trustee 信讬人uncalled capital 未催繳股本vendor account 出讓人帳workinprogress 在制品working capital ratio 營運資金比率working paper 工作底稿yearend stock taking 年終盤點存貨（本文已被瀏覽 2566 次）16 / 16
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