1、拜a plant ledge盎柏廠廠分類賬唉a rule of thu把mb芭艾拇指法則，經驗規律阿accelerated d版epreciation m昂ethod爸板加速折舊法唉Accounting P頒rinciples Boa拜rd胺扒會計原則委員會頒accounting co扮ntrol拌瓣會計控制班accounting cy壩cle邦霸會計循環隘accounting en搬tity頒板會計實體邦accounting eq澳uation唉捌會計方程式岸accounting pe藹riod邦胺會計期間八accrual basis傲藹權責發生制accruals應計項目般accrued e

2、xpen礙se/revenue奧昂應計費用/收入acquire并購搬acquisition 伴把取得絆adjusting pro矮cedure氨礙調整程序礙administrativ襖e control 八八管理控制敖administrativ矮e expense敖哎管理費用advance 預付款暗advice slip稗靶通知單奧affiliated co暗mpanies鞍白關聯公司aggregate合計的霸aging schedul骯e鞍挨賬齡分析表align調準，使成一線巴allowance for敖 uncollectibl吧e accounts絆跋備抵壞賬埃allowance met

3、艾hod扒奧備抵法白alternative哎扮可供選擇的八American Inst吧itute of Cert挨ified 把藹amortization拔瓣攤銷拜annual intere艾st rate拜瓣年利率哎apportion拜搬分配，攤配拔appropriation絆敗分撥approve批準把arrearage 板隘拖欠款啊assets turnov巴er拔頒資產周轉率拔assignment of敗 responsibili般ty愛埃分派責任疤attorneys fe捌e皚氨律師費attribute屬性柏authorized st壩ock罷皚額定股本唉average colle扒c

4、tion period吧佰平均收賬期柏average/histo鞍rical exchang懊e rate扮翱平均/歷史匯率八bad debts exp爸ense叭靶壞賬費用（票據）埃bank deposit頒拔銀行存款叭bank reconcil埃iation般芭銀行往來調節表佰bank statemen敗t吧吧銀行對賬單bearer持票人betterment改良哎bid and offer疤 price敖翱買入賣出價爸book value岸胺賬面價值頒calendar year岸 藹傲日歷年度八calendar-year翱爸日歷年度搬capital contr藹ibuted白捌實收資本哀c

5、apital contr凹ibution 拔盎資本投入澳capital raisi按ng capability霸挨籌集資本的能力艾carrying valu耙e暗哀置存價值拜cash basis安隘收付實現制埃cash budget柏敗現金預算伴cash dividend翱凹現金股利巴cash on deliv皚ery瓣奧庫存現金瓣cash receipts霸/disbursement隘s journal佰暗現金收入/支出日記賬熬casualty loss敖熬事故損失隘catastrophic愛百大災難的搬certified pub伴lic accountan骯ts案襖注冊會計師斑check

6、registe奧r鞍頒支票登記簿耙check stub哀邦支票存根凹classificatio懊n and sorting般 霸瓣分類整理霸closing proce瓣dure拌敗結賬程序斑common stock八按普通股愛competent per班sonnel唉伴稱職的人員扒complex capit斑al structure岸扮復雜資本結構凹conservative跋哎穩健的跋constructed a懊ssets佰襖建造資產昂contingent li吧ability俺唉或有負債岸continuity of癌 existence隘跋存在的連續性啊contra accoun辦t哀啊對抵

7、賬戶八convertibilit暗y into cash搬壩可兌換性convertible d八ebt稗礙可轉換債券吧convertible p疤referred stoc阿k挨佰可轉換優先股懊correction of案 prior period盎 inventory er拔ror把鞍前期盤存差錯訂正白cost of goods般 available fo礙r sale伴百可供銷售的商品成本靶cost structur絆e瓣艾成本結構哀cost-profit d斑ata搬班成本效益數據班cost-to-retai白l price perce礙ntage暗半成本對零售價比率壩count dec

8、ree隘挨法庭判決頒credit memo懊鞍貸項通知單，貸記通知單搬credit standi絆ng 氨阿信用地位疤credit term跋翱賒賬條件按cumulative ba霸lance擺半累計余額跋current fair 邦value捌皚現時公允價值半current rate 扳method俺襖現行匯率法暗current ratio半鞍流動比率挨current-noncu按rrent method 把辦流動與非流動項目法胺custodianship稗瓣保管工作custody保管 扒customary mat吧ters搬癌慣常業務鞍debenture bon捌ds扳昂信用公司債阿deb

9、it memo拔癌借項通知單debtor債務人唉deferrals版按遞延項目柏deferred cred愛it柏懊延期貸項罷denominate 安百標價depletion折耗按depreciation 岸asset搬絆應折舊資產暗design costs拜伴設計成本凹deterioration拔凹自然損壞把direct write-罷off method斑罷直接銷賬法艾direct/indire耙ct quote佰頒直接/間接標價法discount貼現藹discount on n氨ote payable癌礙應付票據貼現dishonor拒付dispose處置，清理哎disposition d

10、辦ata伴暗清理數據哀dividend payo瓣ut ratio笆鞍股利支付率耙dividend yiel疤d安凹股利獲取率傲double-declin俺ing-balance m按ethod礙雙倍遞減余額法安double-entry 疤bookkeeping s頒ystem氨哎復式記賬法draft匯票draw up開立票據跋earnings per 捌share of comm安on stock捌敖普通股每股收益額芭eff藹e巴ctive interes疤t method疤邦實際利息法elapse（時間）過去敖endorsement 巴般背書敗enter contrac拔t頒案締結契約en

11、umerate列舉啊equity ratio扒懊權益比率埃equivalent 按澳同等的翱error correct叭ion頒澳錯誤訂正estate不動產敖estimating in伴ventories皚佰估計存活的毛利法頒excess of par扒 value over a疤mount paid埃跋面值超過繳入資本的部分疤exclusive pri絆vilege半擺專有權利懊expenditure罷班權益的做法澳extension盎礙算出或轉來的金額extensive廣泛的叭extraordinary拔 items辦扮非常項目瓣F.O.B.安 唉destination傲捌目的地交貨，到達

12、站交貨敗F.O.H .shippi埃ng point鞍安發運地交貨face value面值factor代替扳fair value礙捌公允價值feasible行得通的笆federal incom暗e tax withhol癌ding payable安芭應付預扣聯邦所得稅搬Federal Insur頒ance Contribu啊tions Acts搬搬聯邦社會保險稅法搬Federal Unemp斑loyment Tax A氨ct辦扒聯邦失業稅法澳federal unemp把loyment tax p傲ayable癌版應付聯邦失業稅辦financial exe懊cutives把愛財務經理罷finan

13、cial inc暗ome and expen壩se扳吧財務收益和費用翱financing act扒ivities鞍柏籌資活動安fiscal year氨背財務年度艾fist-in,哀 瓣fist-out哀哎先進先出法罷flow of costs霸拔成本流動阿flow of goods矮半商品流動footing總額盎forward excha瓣nge gains or 昂losses傲矮期匯合同斑fraction/nume頒rator/denomin罷ator擺版分數/分子/分母愛freight colle柏ct敗礙貨到收運費把freight prepa礙id敖疤運費預付靶fully dilute

14、d跋 earnings per安 share拔每股完全稀釋收益額案gain on sale 八of fixed asse扒ts埃扳固定資產出售利得gauge評估阿general journ稗al絆把普通日記賬吧going concern搬翱持續經營版gross profit 稗on sales盎板銷售毛利holder持票人澳hospital insu敖rance premium盎s pay able罷耙應付醫療保險費immune免受影響的伴impart econom安ic data凹拌披露經濟數據叭imprest氨靶預付的，定額備用的扳in the final 巴ana班l巴ysis半挨歸根到

15、底，總之盎income tax re頒porting拌吧所得稅申報艾individual em啊ployee earnin拌gs records挨奧雇員個人工薪紀錄柏information r爸eturn拌敖資料申報單翱intangible as敗sets翱阿無形資產瓣intere礙s安t allowance扮伴利息補貼百interest bear耙er岸白計息的扳interim finan哀cial statemen擺t捌襖中期財務報表般interim mecha埃nical check辦啊中間性的手工操作檢查俺inventory cov胺erage阿扮利益保障范圍拜inventory pr

16、o懊cedure 捌胺盤存程序伴inventory tur按nover盎背存貨周轉率疤investing act骯ivities癌鞍投資活動爸invoice regis盎ter 瓣罷發票登記簿IOU借據跋irregulation氨靶不正當行為罷issued stock擺擺已發行股本唉journalize胺懊做分錄leasehold租賃權罷legal jurisdi擺ctions拌疤法定管轄范圍癌legal restric擺tions吧鞍法律約束擺limited partn拜ership把爸有限合伙翱liquidation v半alue百礙清算價值敖liquidity鞍搬變現能力皚list of

17、 check愛s八奧支票目錄澳loss from dou爸btful account俺s熬耙疑/呆帳損失礙loss from unc埃ollectible ac壩counts笆拔壞賬損失懊lubrication懊柏加潤滑油maintenance按笆維修澳market value跋把市場價值跋maturity date昂背到期日霸measuring uni叭t懊辦計量單位memoranda備忘錄唉misappropriat芭ion瓣盎挪用搬miscellaneous翱 expense八板雜項費用胺monetary asse頒ts and liabil絆ities案癌貨幣性資產與負債拔moneta

18、ry-nonm擺onetary metho背d礙疤貨幣性與非貨幣性項目法吧money order 岸捌匯票拜mort氨gage payable巴版應付抵押借款mortgage抵押斑multinational隘 company哀頒跨國公司俺n搬o愛rmal rate of 搬return懊埃正常盈利率絆negotiable愛靶可流通的壩nominal inter哎est rate礙案名義利率拜nontaxable en挨tity絆奧非納稅主體凹note receivab扳le discounted伴骯應收票據貼現NSF存款不足邦obsolescence熬板過時捌on demand艾安（票據）即期

19、（支付）澳one-transacti阿on perspectiv昂e暗敖單項交易觀點唉open accounts埃鞍往來帳戶扒operating act爸ivities礙板經營活動拜operating per搬formance巴骯經營業績版organization 安costs骯胺開辦費outside entit礙y把芭外部實體澳outstanding c敖heck隘八未兌付支票辦outstanding s頒tock哎隘外發股本overdraft透支overdrew透支按overtime pay稗罷加班工資版paid-in capit百al from treas岸ury stock霸伴出售庫存

20、股份繳入資本皚paid-in capit拌al in excess 皚of par value凹把超過面值的繳入資本皚paid-in capit皚al in excess 八of stated val岸ue把般超過設定價值的繳入資本par value面值阿participating胺 stock啊罷參與分配的優先權盎pay envelope 皚拜工薪帶般pay period岸叭工薪支付期骯payroll accou搬nting 拌靶工薪會計昂payroll payab八le扳擺應付工薪把payroll regis啊ter 藹拌工薪登記表癌payroll tax暗凹工薪稅perforate穿孔于

21、皚periodic 拔i百nventory syst拌em岸笆定期盤存制邦perishable哀伴易腐壞的拜perpetual inv翱entory system辦鞍永續盤存制斑physical inve昂ntory counts搬扒實物盤點阿plausible埃懊看來有理由的pledge保證，抵押跋pluged figure案芭軋算金額辦post-closing 唉trial balance啊翱結賬后試算表哎postdated che哀ck 背壩遠期支票按posting refer伴ence阿爸過賬記號柏pound sterlin斑g懊般英鎊藹preferre頒d搬 stock白佰優先股皚p

22、referred div般idend coverag斑e懊斑優先股利保障范圍premium溢價骯price-earning愛 ratio俺搬市盈率白primary earni安ngs per share罷俺每股原先收益額proceeds實得收入礙productivity 吧ratio百笆生產能力比率扮profitability皚胺盈利能力頒promissory no敖te胺矮本票，期票property 動產property tax 扮payable背按應付財產稅凹prospective骯佰預期的，未來的芭protest fee澳霸拒付證書費癌Public Accoun胺tants拔把美國注冊會

23、計師協會扮purchase invo頒ice 隘疤購貨發票阿purchase orde按r班敖訂貨單鞍purchase requ哀isition 伴艾請購單背qui絆c擺k ratio傲跋速動比率靶rate of infla半tion哀吧通貨膨脹率阿rate of r拌e啊turn on commo懊n stockholder俺s equity瓣癌普通股股東權益收益率矮rate of retur瓣n俺斑報酬率瓣realty agency佰哎房地產經紀人安（房地產，不動產）拔receiving rep瓣ort暗埃收貨單邦recognization般 value俺把確認價值叭recognize a

24、n 半impairment lo辦ss擺疤確認減值損失瓣（消弱、損失）吧reconciliatio敖n method叭癌調節法捌（reconcile調節）芭record of ori把ginal entry暗懊原始記錄簿按registration 俺fees伴凹注冊費邦regular rate 絆of pay瓣正常工資率瓣regulation an班d supervision爸八法規與監督remarks備注remit匯款，付款吧replenishment跋佰補充residual剩余的retrieval 追溯胺returned item熬盎退回項目胺reversing ent扮ry昂絆轉會分錄拜

25、routine trans胺fers皚辦正式轉讓疤salary allowa版nce壩扳薪金補貼搬sales on cred懊it terms爸骯賒銷熬salvage value罷拔殘值跋savings bonds邦 deductions p背ayable瓣背應付購買儲蓄債券扣款scrutiny仔細檢查矮secured bonds岸鞍有擔保債券security exch笆ange敗拔證券交易所segregate分開骯selling expen礙se 艾阿銷售費用唉semiannually拔案半年的礙separate lega絆l entity矮絆獨立法律主體熬separation of背 ac

26、countabili皚ty昂愛會計責任啊sharing agree半ment叭藹分配協議熬short-term li翱quidity絆板短期償債能力皚simple capita案l structure凹邦簡單資本結構擺sinking fund絆爸償債基金板source docume霸nt案阿原始憑證矮special journ熬al 礙襖特種日記賬俺specific iden柏tification吧俺具體辨認霸specific paye搬e拜埃指定收款人哀spot/closing/阿current/cross伴 rate氨叭即期/期末/現時/套算匯率班state unemp稗l哎oyment

27、tax pa艾yable笆搬州失業稅補貼岸stated value絆盎設定價值按statement of 隘cash flow胺背現金流量表氨Statement of 跋Financial Acc按ounting Stand白ard版艾財務會計準則公告礙statement of 叭owners equit柏y熬拜業主權益表愛stock dividen把d 敖佰股票股利辦stock dividen稗d to be issue扮d搬柏待發行股票股利斑stock option氨霸股票期權敖stock warrant壩s班吧認股權八straight-line邦 method隘埃直線法strata層，級

28、耙style-affecte班d哎奧受式樣影響的暗subdivision邦半分支暗subscription柏壩預定阿subsidiary藹百子公司隘subsidiary le傲dger盎背輔助分類賬笆sum-of-the-ye皚ars-digits m芭ethod暗愛年數總和法皚sundry accrua半ls把按其他應計費用辦sundry item澳隘其他項目佰surpluses/def隘icits擺頒順差/逆差白susceptible佰邦易受影響的俺tax returns拔納稅申報單白t唉r按easury stock巴佰庫存股本笆temporal meth稗od皚半時間量度法板tempor

29、ary acc隘ounts安捌臨時性賬戶拌the gross pro懊fit method of吧 半白transaction隘搬交易，會計事項頒transferabili白ty of ownersh搬ip斑頒股權轉讓暗translation g哎ains and loss翱es八疤折算損益辦two-column ac鞍count頒罷兩欄式賬戶巴uncollectible芭 accounts exp板ense伴笆壞賬費用（賬款）爸undistributed盎 earnings頒爸未分配收益暗Unit form Lim板ited Partners爸hip Act擺邦統一有限合伙法版units-o

30、f-prod頒uction method八俺產量法襖verification骯翱驗證安voucher regis拔ter敗絆應付憑單登記簿百voucher syste百m襖艾應付憑單制背wage-bracket 翱table扳岸工資-稅級表warrant 使有理由跋weighted aver靶age奧瓣加權平均withhold預扣般without recou笆rse暗澳無追索權 A部AAA 美國會計學會Abacus 算盤雜志abacus 算盤癌Abandonment 廢吧棄,報廢;委付絆abandonment v頒alue 廢棄價值八abatement 礙胺減免白隘沖銷捌ability to

31、se斑rvice debt 償債傲能力巴abnormal cost扮 異常成本礙abnormal spoi巴lage 異常損耗俺above par 超過票胺面價值岸above the lin奧e 線上項目耙absolute amou矮nt 絕對數,絕對金額礙absolute endo傲rsement 絕對背書柏absolute inso凹lvency 絕對無力償付頒absolute prio辦rity 絕對優先求償權辦absolute valu壩e 絕對值absorb 攤配,轉并版absorption ac耙count 攤配賬戶,轉并襖賬戶扮absorption co捌sting 攤配成本計算

32、法abstract 摘要表abuse 濫用職權耙abuse of tax 伴shelter 濫用避稅項頒目芭ACCA 特許公認會計師公挨會板accelerated c隘ost recovery 巴system 加速成本收回藹制度熬accelerated d皚epreciation m伴ethod 加速折舊法,快埃速折舊法骯acceleration 澳clause 加速償付條款板,提前償付條款白acceptance 百拌承兌百按已承兌票據般氨驗收叭acceptance bi把ll 承兌票據笆acceptance re澳gister 承兌票據登記敗簿啊acceptance sa跋mpling 驗收

33、抽樣把access time 存愛取時間白accommodation奧 融通按accommodation擺 bill 融通票據絆accommodation鞍 endorsement 爸融通背書背account 拔靶賬戶,會計科目懊藹賬簿,報表巴澳賬目,賬項跋礙記賬霸accountabilit鞍y 經營責任,會計責任斑accountabilit鞍y unit 責任單位稗Accountancy 耙會計雜志艾accountancy 會背計啊accountant 會計俺員,會計師白accountant ge擺neral 會計主任,總會巴計把accounting in挨 charge 主管會計師骯acc

34、ountant,s 版legal liabili頒ty 會計師的法律責任柏accountant,s 白report 會計師報告霸accountant,s 鞍responsibilit艾y 會計師職責版account form 阿賬戶式,賬式拔accounting 礙芭會計藹哀會計學愛accounting as拌sumption 會計假定愛,會計假設辦accounting ba盎sis 會計基準,會計基本芭方法翱accounting ch扳anges 會計變更霸accounting co背ncept 會計概念拔accounting co柏ntrol 會計控制壩accounting co罷nven

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