|
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 |