会计词典(台湾).docVIP

abnormal damage and loss??非常損失abnormality??異常性absorption costing??歸納成本法accelerated depreciation method??加速折舊法accelerated deprecviation??加速折舊account??會計科目account analysis method??帳戶分析法Accountant??會計人員??Aaccounting basis??會計基礎accounting changes??會計變動accounting cycle??會計循環accounting error??會計錯誤accounting income??會計所得Accounting Report 會計報告 ARaccounts receivable??應收帳款accountting rate of return??會計報酬率accrual basis??應計基礎accrued expenses??應計費用accrued items??應計項目accrued liabilities??應計負債accrued revenues??應計收益accumulated depreciation??累計折舊accumulated rights??累積權益acid-test ratio(quick ratio)??酸性測驗比率activity accounting??作業會計( 責任會計)activity based cost system??作業制成本制度activity or productivity analysis??活動/生產能力activity variance??作業差異activity-based accounting??作業制會計activity-based costing??作業制成本actual costing??實際成本法actual costs??實際成本additional markup??再加價additional markup cancellation??再加價取銷adjusting??調整aging of accounts receivable??帳齡分析法all financial resources concept??全部財務資源觀念allowable cost??可允成本allowance for doubtful accounts??備抵壞帳allowance method??備抵評價法a material requisite form??領料單American Accounting Association美國會計學會 AAAannuity??年金applied factory overhead??已分攤製造費用appraisal??估價appraisal costs??鑑定成本asset gain??資產利益asset loss??資產損失Assets??資產authorized capital stock??實收股本average costs??平均成本avoidable cost??可免成本backflush costing??回溯成本制backflush costing??回溯成本制(倒流式成本法)bad debt expense??壞帳損失balance sheet??資產負債表bank overdraft??銀行透支bank reconciliation??銀行存款調節表bank statement??銀行對帳單base inventory??基期存貨base year??基期Basic Objectives of Accounting 基本會計目的basic principles??基本原則betterment and replacement??改良及重置billing on contract??預收工程款bonds??公司債bonus and profit sharing plan??員工獎金及分紅book value per share??每股帳面價值book value 帳面價值book value(carrying value)??帳面價值borrowing of long-term debt??舉借長期負債breakeven point??損益兩平點breakeven time??損益兩平時間=BETbudget??variance??預算差異budget??預算budgeted factory overhead rate??預計製造費用分攤率budgeted vo