accompanying document 附件 account 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 會計恆等式 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 餘額 balance sheet 資產負債表 begainning balance/ opening balance 期初餘額 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 複合分錄 conservatism ( 保守 ) principle/the prudence ( 穩健 ) prin 謹慎性原則 consistency principle 一貫性原則 contingent assets 或有資產 contingent liabilities 或有負債 cost accounting 成本會計 credit balance 貸方餘額 credit side 貸方 current investment 短期投資 debit balance 借方餘額 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 複式記賬 double-entry book-keeping 複式簿記 employee benefits payable 應付福利費 ending balance 期末餘額 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 製造費用 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 淨資產 net cost 淨成本 net income 淨收益 net income apportionment 利潤分配 net proceeds 淨收入 net profit 淨利潤 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 折餘價值 ( 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 盈餘公積 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
accompanying document 附件 account 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 會計恆等式 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 餘額 balance sheet 資產負債表 begainning balance/ opening balance 期初餘額 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 複合分錄 conservatism ( 保守 ) principle/the prudence ( 穩健 ) prin 謹慎性原則 consistency principle 一貫性原則 contingent assets 或有資產 contingent liabilities 或有負債 cost accounting 成本會計 credit balance 貸方餘額 credit side 貸方 current investment 短期投資 debit balance 借方餘額 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 複式記賬 double-entry book-keeping 複式簿記 employee benefits payable 應付福利費 ending balance 期末餘額 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 製造費用 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 淨資產 net cost 淨成本 net income 淨收益 net income apportionment 利潤分配 net proceeds 淨收入 net profit 淨利潤 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 折餘價值 ( 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 盈餘公積 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