中英文會計詞彙對照表(DOC 60頁)

內容摘要
A
Above-the-line items 線上項目
Absences, compensated 缺勤，帶薪假期
Absorption costing 完全成本法
Absorption costing income statement 完全成本法下的損益表
Accelerated depreciation method 加速折舊法
Account(s) 賬戶；會計科目
analyzing and summarizing transactions in 在賬戶中分析和總結經濟業務
analyzing 分析性賬戶
balance of 賬戶餘額
cash short and over 現金餘缺賬戶
characteristics of 賬戶的特點
chart of 會計科目表
clearing 清理賬戶
contra or contra asset 抵減或資產抵減賬戶
controlling 控製賬戶
estimate of uncollectible 壞賬估計
expanded chart of 擴充的會計科目表
fees earned on 服務收費
income statement 損益表賬戶
normal balances of 賬戶的正常餘額
other 其他賬戶
real 實賬戶
statement of 賬單
temporary or nominal 臨時性賬戶或虛賬戶
usefulness of 賬戶的有用性
Account form 賬戶式
Account payable 應付賬款
Account receivable 應收賬款
Accounting 會計；會計學

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