關於會計的英文詞彙(doc 20頁)

關於會計的英文詞彙內容提要：
Ｔ字形帳 T-account
安家費 household allowance
按件計酬 piecework wage
按勞計酬 piecework wage
按值 ad valorem [in proportion to the value]
半變動成本 semivariable cost
半固定成本 semifixed cost
半年度 semi-annual
半年決算 half-yearly closing
半薪 half-pay
半製品 semi-processed goods
辦公費 office expense
包工工資 wages for piecework （計件工資）
保管寄存品 safe-deposit inventory
保管人 custodian
保險帳戶 underwriting account
保證人 guarantor
報表 statement
報銷 to report one's expenses
備查簿 memorandum book
所屬分類：總目錄 >> 經濟?貿易 >> 財經
備查帳 memorandum account
備抵壞帳 reserve for bad debts
被剔除 be disallowed
本金 principal
本年純益 net profit for the current year
本年度 current fiscal year
本期損益 profit & loss for this period
本月合計 total for this month
逼債 to dun; to demand payment of a debt
比較表 comparative statement
邊際成本 marginal cost
邊際貢獻 marginal contribution
編報表 to prepare a statement
編製預算 budget making; preparing a budget
變產損失 loss on realization of assets
變動成本 variable cost
標價 bid price
標準成本 standard cost
撥定材料 appropriated material
撥款 appropriation; appropriation money

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