笔记-会计的基.DOC

會計科常見/常用之英文詞彙 balance sheets (資產負債表/平衡表) , profit and loss account (盈虧表/損益表) transactions (會計事項) , enter into accounts (記帳/入帳) , record (紀錄/入帳) ledger / account book (帳簿) , T – accounts (T形帳項) , returns (退貸) calculate / compute (計算) , analyse (分析), owner / proprietor (公司的東主) firm / company / shop (公司, 店舖), equity (權益), double entry (複式記帳) business (業務), operation (營運, 經營), cheques (支票), statement (報告表/報表) deduct (扣除), draw up / prepare reports (編制報告); period (時期, 期間 – 月, 年) ---------------------------------------------------------------------------------------------------------------- fixed assets (固定資產) – furniture (傢俱), fixture fittings (擺設), land (士地) car (私家車), motor vehicle (車輛), building (建築物), premises (樓宇) equipment (儀器), lorries (貨車), machinery (機器) current assets (流動資產) – unsold stock (未售存貨), trade debtors (未收貨款), prepaid expenses (預繳使費), cash in hand (手頭現金), cash at bank (銀行存款) petty cash (零用金), accrued revenue (應收未收的使費) liabilities (負債) – loan (現金貸款), trade creditors (未付貨款), debentures (債券) accrued expense (應付未付的使費); bank overdraft (銀行透支); supplier (供應商) capital (資本) – ordinary shares (普通股份), preference shares (優先股份), reserves (貯備金), retained earnings (未分配的利潤), drawing (東主提款自用) ----------------------------------------------------------------------------------------------------------------- revenues / incomes (收入) – sales (售貨收入), service fee (服務收入), sundry income (雜項收入), rental income (租金收入), interest income (利息收入) discount received (購貨折扣), commission received (佣金收入), expenses (使費) – rent (租金), water (水費), electricity (電費), gas (煤氣費) sales commission (銷售佣金), telephone (電話費), stationery (文具) management fee (管理費), purchases (購貨開支), printing (印刷費) heat power (電力費), paper magazines (報章雜誌費), rates (差餉) motor expenses汽車雜費, repair maintenance (維修/保養費), pe