1、DABC作業基礎本錢計算(16) Accounting period 會計期間(2) absorbed overhead已吸收制造(17) Accounting policies 會計方針費用(3) absorption costing吸收成(18) Accounting rate of return 會計報酬率本計算（4） account帳戶，報表(19) Accounting reference date 會計參照日(5) accounting postulate會計(20) accounting reference period假設會計參照期間(6) accounting series

2、release 會計公(21) Accrual concept 應計概念告文件(7) accounting valuation會計計價(8) account sale承銷清單(9)accountability concept經營責任概念(10) accountancy會計職業(11) accountant會計師(12) accounting會計(13) agency cost代理成本(22) Accrual expenses 應計費用(23) Acid test ration 速動比率(24) Acquisition 購置(25) Acquisition accounting 收購會ii-(2

3、6) Activity based accounting 作業基礎成本計算(27) Adjusting events 調整事項(28) Administrative expenses 行政管理費(14) accounting bases會計基(29) Advice note 發貨通知礎(30) Amortization 攤銷(15)acc ount ing manua 1會計手冊(31) Analytical review 分析性檢查(32) Annual equivalent cost 年度等量本錢法(33) Annual report and accounts年度報告和報表(34) App

4、raisal cost 檢驗成本(35) Appropriation account 盈余分配帳戶(36) Articles of association 公司章程細則(37) Assets 資產(38) Assets cover 資產保障(39) Asset value per share 每股資產價值(40) Associated company 聯營公司(41) Attainable standard 可達標準(42) Attributable profit 可歸屬利潤(43) Audit 審計(44) Audit report 審計報告(45) Auditing standards 審

5、計準則(46) Authorized share capital 額定股本(47) Available hours 可用小時(48) Avoidable costs 可避免成本(49)Back-to-back loan 易幣貸款(50)Back flush accounting 倒退成本計算(51) Bad debts 壞帳(52)Bad debts ratio 壞帳比率(53)bank charges 銀行手續費(54)Bank overdraft 銀行透支(55)Bank reconciliation 銀行存款調節表(56)Bank statement銀行對帳單(57)Bankruptcy

6、 破產(58)Basis of apportionment 分攤基礎(59)Batch批量(60)Batch costing分批成本計算(61)Beta factor （市場）風險因素(62)Bill帳單(63)Bill of exchange 匯票(64)Bill of landing 提單(65)Bill of materials 用料預計單(66) Bill payable 應付票據(67) Bill receivable 應收票據(68) Bin card存貨記錄卡(69) Bonus 紅利(70) book-keeping 薄記(71)Boston classification 波士

7、頓分類(72) Breakeven chart 保本圖(73) Breakeven point 保本點(74) breaking-down time 復位時間(85) Business unit 經營單位(86) Buy-out management 治理性購買產權(87) By-product 副產品(88) called-up share capital 催繳股本(89) Capacity生產能力(90) Capacity ratios生產能力比率(91) Capital 資本(92) Capital assets pricing model資本資產計價模式(75) Budget 預算(9

8、3) Capital commitment 承偌資本(94)Capital employed已運用的資本(76) Budget center 預算中心(77) Budget cost allowance 預算成本折讓(78) Budget manual 預算手冊(79) Budget period 預算期間(95) Capital expenditure 資本支出(96) Capital expenditure authorization資本支出核準(80) Budgetary control 預算控制(97) Capital expenditure control 資本支出控制(81) Bu

9、dgeted capacity 預算生產能力(98) Capital expenditure proposal 資本支出申請(100) capitalgain資本收益(82) Burden制造費用(83) Business center 經營中心(84) Business entity 營業個體(99) Capital funding planning 資本基金籌集計劃(101) capitalinvestment appraisal(119)changeovertime變更時間資本投資評估(120)charteredentity特許經濟個體(102) capitalmaintenance資本

10、保全(103)capital resource planning 資(121)cherub支票本資源計劃(122)cherub register支票登記簿(104)capital surplus 資本盈余(123)coin analysis零錢分類(105)capital turnover 資本周轉(124)classification 分類率(125)clock card I：時卡(106)card記錄卡(126)code代碼(107)cash現金(127)commitment accounting 承偌確(108)cashaccount現金帳戶認會計(109)cashbook現金帳薄(12

11、8)common cost共同成本(110)cashcow金牛產品(129)company limited by guarante(111)cashflow現金流量e有限擔保責任公司(112)cashdiscounted現金貼現(130)company limited shares 股份(113)cashflow budget現金流量預有限公司算(131)competitive position 競爭能力(114)cashflow statement 現金流量狀況表(132)concept 概念(115)cashledger現金分類帳(133)conglomerate跨行業企業(116)cas

12、hlimit現金限額(134)consistency concept 一致性概(117)CCA現時成本會計念(118) center 中心(135) consolidated accounts 合并報表(136) consolidation accounting 合并 會計(137) consortium 財團(138) contingency plan 應急計劃(139) contingent liabilities 或有負 債(140) continuous operation 連續生產(141) contra 抵消(142) contract cost 合同成本(143) contrac

13、t costing 合同成本計算(144) contribution 貢獻毛益(145) contribution venture 貢獻中心(146) contribution chart 貢獻圖(147) contribution per unit of 1 imiting factor ration 單位限定因素 的貢獻毛益比率(148) contribution to sales ration貢獻毛益對銷售比率(150) control account 控制帳戶(151) control limits 控制限度(152) controllability concept 可控 制概念(15

14、3) controllable cost 可控制成本(154) conversion cost 力口工成本(155) convertible loan stock 可轉 換為股票的貸款(156) corporate appraisal 公司評估(157) corporate planning 公司計戈ij(158)corporate social reporting 公 司社會報告(159) corporation 股份公司(160) cost 成本(161)cost account 成本帳戶(162)cost accounting 成本會計(163)cost accounting manua

15、l 成本手 冊(164) cost accounts calendar 成本報 表的日歷時間(165) cost adjustment 成本調整(166)cost allocation 成本分配(149) control 控制(167) cost apport ionment 成本分攤(168)cost attribution 成本歸屬(169)cost audit 成本審計 (170) cost behaviour 成本性態(171)cost benefit analysis 成本效益分析 (172)cost center 成本中心(173) cost driver成本動因 (174)cos

16、t of capital 資本成本(175) cost of conformance 相符成本 (176)cost of goods sold 銷貨成本(177)cost of non-conformance 非相符 成本(178)cost of sales銷售成本(179)cost reduction 成本降低(180)cost structure 成本結構(181)cost unit成本單位(182) cost-volume-prof i t analysis (CVP)本量利分析(187) creditor 債權人(188) creditor days ratio 應付帳款天數率(189

17、)帳creditors ledger應付帳款分類(190)criticalevent關鍵事項(191)criticalpath關鍵路線(192) cumulative preference shareS累積優先股(193)currentaccount往來帳戶(194)currentasset流動資產(195) current成本會計cost accounting 現時(196)currentliabilities流動負債(197) current purchasing power accounting現時購買力會計(198)currentration流動比率(199)cut-off截止(183

18、) costing成本計算(184)CPP現時購買力會計(185) credit note 貸項通知(186) credit report 信貸報告書(200) CVP本量利分析(201) cycle time 周轉時間(202) debenture 債券(203) debit note 借項通知(204) debit capacity 舉債能力(205) debt ratio 債務比率(222) development cost 開發成本(206) debtor 債務人(223) differential cost 差別成本(207) debtor days ratio 應收帳款天(224)

19、 direct hours yield 直接工時數率產出率(208) debtors 應收款(209) debtors ledger應收帳款分類帳(210) debtor, age analysis 應收帳(225) direct labor cost-standard標準直接人工成本(226) direct labor efficiency-variance直接人工效率差異款帳齡分析(211) decision driven costs 決策(227) direct labor rate-variance直接人工費率差異連動成本(212) decision tree 決策樹(213) def

20、ects 次品(214) deferred expenditure 遞延支出(215) deferred shares 遞延股份(228) direct labor total-variance直接人工總差異(229) direct material mix-variance直接材料結構差異(230) direct price-variance 直接材料價格差異(231) direct material total-varian(216) deferred taxation 遞延稅款ce直接材料總差異(217) delivery note 交貨單(232) direct materials u

21、sage-varia(218) departmental accounts 部門報nee直接材料用量差異表(233) direct materials yield-varia(219) departmental budget 部門預算nee直接材料產出率差異(220) depreciation 折舊(234) direct cost 直接成本(221) dispatch note 發運單(235) direct debit 直接借項(250) dog疲軟產品(266)equity method of accounting R益法會計計算(236) direct hours yield 直接小時

22、 產出率(237) direct labor cost percentag e rate直接人I：成本百分比(238) direct labor hour rate 直接 人工小時率(239) directs on indirect work 間接工作事項上的工時(240)discountrate貼現率(241)量貼現discounted cash flow 現金流(242)discretionary cost 酌量成本(243)distribution cost 攤銷成本(244)diversions 移用(245)divertedhours移用小時(246)時比率divertedhour,

23、 s ratio 移用工(247)dividend股利(248)dividendcover股利產出率(249)利dividendper share 每股股(251) double entry accounting 復式會計(252) double-entry book-keeping 復式簿記(253)doubtfuldebts可疑債務(254)down time停工時間(255)dynamicprogramming動態規劃(256)earningper share每股盈利(257)earningratio市盈率(258) economic經濟訂購批量order quantity(EOQ)(2

24、59) efficiem有效市場假設market hypothesis(260) efficiency ration 效率性比率(261) element of cost 成本要素(262) entity經濟個體(262) environmental audit 環境審計(263) environmental impact assessment環境影響評價(264) EOQ經濟訂購批量(265) equity 權益(267) equity share capital 權益股本(268)equivalent units 當量(287) financial planning 財務計劃(269) e

25、vent 事項(289) finished goods 完成品(270)exceptional items 例外事項(290)fixed asset 固定資產(271) expected value 期望值(291) fixed overhead固定制造費用(272) expenditure 支出(292) fixed asset turnover 固定資產周轉率(273) expenses 費用(274) external audit 外部審計(293)fixed assets register 固定資產登記薄(275) external failure cost 外部損失成本(294) f

26、ixed cost 固定成本(276) extraordinary items 非常事項(295)flexed budget變動限額預算(277) factory good 讓售商品(296) flexible budget 彈性預算(278) factoring應收帳款讓售(297) float time 浮動時間(279) fail value 公允價值(298) floating charge 流動抵押(280) feedback 反饋(299) flow of funds statement 資金流量表(281)FIFO先近先出法(300) forecasting 預測(282) fi

27、nal accounts 年終報表(301)founder' s shares 發起人股份(283) finance lease 融資租賃(302) full capacity滿負荷生產能力(284)financial accounting 財務會計(303) function costing 職能成本計算(285)financial accounts calendar adjustment財務報表的日歷時間調整(304) functional budget 職能預算(286)financial management 財務管理(305) fund accounting 基金會計(288

28、)financial statement 財務報表(306)fundamental accounting concep t 基礎會計概念(307) fungible assets 可互換資產(308) futuristic planning遠景打算G (309)gap analysis間距分析G(310)gearing舉債經營比率(杠桿)G(311)goal congruence目標一致性G(312)goingconcern coneept持續經營概念G(313)goodsreceived note商品收訖單G(314)goodwill商譽G(315)gross dividend yieId總

29、股息產出率G(316)grossmargin總邊際G(317)grossprofit毛利潤G(318)grossprofit percentage毛利潤百分比G(319) group企業集團G(320)group accounts集團報表H(312)high-geared高結合杠桿(比例)H(313)hire purchase租購H(314)historicalcost歷史成本H(315)historicalcostaccounting歷史成本會計H(316)hours小時H(317)hurdle rate最低可接受的報酬率1 (318)ideal standard理想標準I(319)idle

30、 capacity ration閑置生產能力比率I(320)idle time閑置時間I(321)impersonal accounts非記名帳戶I(322)imprest system定額備用制度I(323)income and expenditure account收益和支出報表I(324)incomplete records不完善記錄I(325)incremental cost增量成本I(326)incremental yield增量產出率I(327)indirect cost間接成本I(328)indirect hours間接小時I(329)insolvency無力償付I(330)in

31、tangible asset無形資產I(331)integrated accounts綜合報表I(332)interdependencyconcept關聯性概念I(333)interest coveI(334)interlocking accounts連鎖報表I(335)internal audit內部審計I(336)internal check內部牽制I(337)internal control system內部控制體系I(338)internal failure cost內部損失成本I(339)internal rate of return(IRR)內含報酬率I(340)inventory

32、存貨I(341)investment投資I(342)investment center投資中心I(343)invoice register發票登記簿I(344)issued share capital已發行股本利息保障倍數J(345)job定J工作卡JgJ工作單J tJsJyJeJ記帳JT)JctionJasingK(346)job cardL工(358)labour人(347)job costinL(359)labour transfer no工作成本計算te人工轉移單(348)job sheetLe(360)leaning curv學習曲線(349)joint cos聯合成本(350)jo

33、int product聯產品(351)joint stock compan股份公司(352)joint ventur合資經營(353)journal日(354)just-in-time(JI適時制度(355)jusy-in-time produ適時生產(356)just-in-time purch適時購買(357)key facto關鍵因素L(361)ledger分類帳戶L(362)length of order book定單平均周期L(363)letter of credit信用證L(364)leverage舉債經營比率L(365)liabilities負債L(366)life cyclec

34、osting壽命周期成本計算L(367) LIFO后近先出法L(368)limited liabilityc ompany有限責任公司L(369)limiting factor限制因素L(370)line-item budget明細支出預算L(371)liner programming線性規劃L(372)liquid assets變現資產L(373)liquidation清算L(374)liquidity ratios易變現比率L(375)loan貸款L(376)loancapita1借入資本L(377)longrange palnning長期計劃L(378)lost time record虛

35、耗時間記錄L(379)low geared低結合杠桿(比例)L(380)lower of cost or net realizable value concept 成本或可變凈價孰低概念M(381)machine hour rate機器小時率M(382)machine time record機器時間記錄M(383)managed cost管理成本M(384)managementaccounting管理會計M(385)managementaccounting concept管理會計概念M(386)managementaccounting guides管理會計指導方針M(387)managemen

36、taudit管理審計M(388)managementbuy-out管理性購買產權M(389)managementby except ion例外管理原則M(390)margin邊際M(391)marginof safety rat ion安全邊際比率M(392)margincost邊際成本M(393)margincosting邊際成本計算降低標價g兼并會計M(395)mark-up提M(407)minority interes高標價t少數股權M(396)market risk premiaM(408)mixed cosm市場分險補償t混合成本M(397)market sharN(409)net

37、assets凈e市場份額資產M(398)marketing cosN(410)net book valut營銷成本e凈帳面價值M(399)matching concepN(411)net liquid fundt配比概念s凈可變現資金M(400)materiality concepN(412)net margit重要性概念n凈邊際M(401)materials requisitN(413)net present valueion領料單(NPV)凈現值M(402)materials returnedN(414)net profinote退料單t凈利潤M(403)materials transfe

38、rN(415)net realizable valnote材料轉移單ue可變現凈值M(404)memorandum of assoN(416)net worthciation公司設立細則資產凈值M(405)merger兼N(417)network analysi(394)mark-down(406)merger accountin并網絡分析N(418)noise):0(430)objective classifi撈cation客體分類N(419)nominal accoun0(431)obsolescenct名義帳戶e陳舊N(420)nominal share capi0(432)off ba

39、lance sheettai名義股本finance資產負債表外籌資N(421)nominal holdin0(433)offer for salg代理持有股份e標價出售N(422)non-adjusting even0(434)operating budgets非調整事項t經營預算N(423)non-financial perf0(435)operating leasormaneemeasurement非財務業e經營租賃績計量0(436)operating statemenN(424)non-intergrated act營業報表counts非綜合報表0(437)operation timN(

40、425)non-liner programme操作時間ing非線性規劃0(438)operational controN(426)non-voting share1經營控制s無表決權的股份0(439)operational gearinN(427)notional cosg經營杠桿t名義成本0(440)operating planN(428)number of days stos經營計劃ck存貨周轉天數0(441)opportunity cosN(429)number of weeks stt機會成本ock存貨周轉周數0(442)order定單0(443)ordinary shares普通股0

41、(444)out-of-date cheque過期支票0(445)over capitalization過分資本化0(446)overhead制造費用0(447)overhead absorption rate制造費用分配率0(448)overhead cost制造費用0(449)overtrading超過營業資金的經營P(450)paid cheque已付支票P(451)paid-up sharecapitai認定股本P(452)parent company母公司P(453)pareto distribution帕累托分布P(454)participatingpreference share

42、s參與優先般P(455)partnership合伙P(456)payable ledger應付款項帳戶P(457)payback回收期P(458)payments and receipts account收入和支出報表P(459)payments withheld保留款額P(460)payrollE資單P(461)payroll analysis工資分析P(462)percentage profiton turnover利潤對營業額比率P(463) period cost期間成本P(464)perpetual inventory永續盤存P(465)personal accoun記名帳戶p評審法

43、pp rP yP 計劃p nP dPP eventsPyp sses(466)PEPT項目(467)petty cash accoun 備用金帳戶(468)petty cash vouche 備用金憑證(469)physical inventor 實地盤存(470)planning(471)planning horizo 計劃時限(472)planning perio計劃期間(473)policy cos政策成本(474)position audi狀況審計(475)post balance sheet 資產負債表編后事項(476)practical capacit 實際生產能力(477)pre

44、-acquisition lo 購置前損失P(478)pre-acquisition profits購置前利潤P(479)preferenceshares優先股P(480)preferencecreditors優先債權人P(481)preferred creditors優先債權人P(482)prepayments預付款項P(483)present value現值P(484)prevention cost預防成本P(485)price ratio市盈率P(486)prime cost主要成本P(487)prime entry-booksof原始分錄登記薄P(488)principal budge

45、t factor主要預算因素P(489)prior charge capital優先股p entsP etingP yP eP dPgPeP tPePtP salesP ratio(190)prior year adjustmP(502)profit cente以前年度調整r利潤中心(491)priority base budgP(503)profit per employe優先順序體制的預算e每員工利潤(492)private companP(504)profit retained fo私人公司r theyear年度利潤留存(493)pro-forma invoic預開發票(494)prob

46、lem chil問號產品(495)process costin分步成本計算(496)process tim加工時間(197)product cos產品成本(198)Product life cycl產品壽命周期(499)production cos生產成本(500)production cost of售貨成本(501)production volume生產業務量比率P(505)profit to turnoverratio利潤對營業額比率P(506)profit-volumegraph利量圖P(507)profitabilityindeX盈利指數P(508)programming規劃P(509

47、)project evaluationand review technique項目評審法P(510)projection預計P(511)promissorynote本票P(512)prospectus募債說明書P(513)provisions for liabilities and charges償債和費用準備R(525)receipts and payments account收入和支付報表P(514)prudent concept穩健性概念P(515)public company公開公司P(516)purchaseorder訂購單P(517)purchaserequisition請購單P(

48、518)purchaseledger采購帳戶Q(519)quality related coSts質量有關成本Q(520)queuing time排隊時間R(521)rate率R(522)ratio比率R(523)ration pyramid比率金字塔R(524)raw materia1原材料R(526)receivableledger應收款項帳戶R(527)redeemableshares可贖回股份R(528)redemption贖回R(529)registeredshare capital注冊資本R(530)rejects廢品R(531)relevancyconcept相關性概念R(532

49、)relevant (:osts相關成本R(533)relevant 】range相關范圍R(534)reliability concept可靠性概念R(535)replacement price重置價格R(536)report報R(537)reporting報R(548)revenue expenditur告e收益支出R(538)research cost, applR(549)revenue investmenied應用性研究成本t收入性投資R(539)research cost, purR(550)right issue or basic理論或基礎研究e認股權發行成本R(551)rolling budgeR(540)reserves留t滾動預算存收益R(552)rolling forecasR(541)residual incomt滾動預測e剩余收益S(553)sales ledgeR(542)responsibi1ity center責任中心r銷售分類帳S(554)sales ordeR(543)retention money保留款額r銷售定單S(555)sales per employeR(544)return on capitae每員工銷售額1 employed運用資本報酬S(556)scrap廢率料R(54