高考会计字汇.DOC

abandonment 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 accounting 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 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 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