■新譯通翻譯公司

人名帳戶 personal account
工作底稿 working paper
已承兌匯票 accepted draft/bill
已發行股本 issued capital
己催繳股本 called-up capital
己繳股本 paid-up capital
已贖回票據 retired bill
欠付催繳股款 calls in arrear
毛存現金 cash in hand
毛利 gross profit
毛利率 gross profit ratio/margin
毛損 gross loss
日記簿 journal
月結單 monthly statement
少量余額 minority balance
分配 allocation
分類帳 ledger
公證文件 noting
分攤 apportionment
加成 mark-up
永久業權 freehold
主要成本 prime cost
未催繳股本 uncalled capital
申請及分配 application and allotment
目標條款 object clause
平價發行 issued at par
出讓人帳 vendor account
自平 self-balancing
自平分類帳 self-balancing ledger
自動轉帳 autopay
成本會計 cost accounting
共同 joint
存貨記錄簿 stock records
存貨周轉率 stock turnover rate
存貨帳 stock account
年終盤點存貨 year-end stock taking
企業個體 business entity
合伙企業 partnership
在運品 goods in transit
在制品 work-in-progress
呆帳 bad debts
呆帳準備 provision for bad debts
沒收 forfeiture
利息帳法 interest account method
重置 replacement
決算表 final accounts
折扣欄 discount column
折舊 depreciation
折舊帳法 depreciation account method
折舊準備帳法 depreciation provision account method
折價 discount
非人名帳戶 impersonal account
抽取 extract
固定資產 fixed assets
長期負債 long-term liabilities
法人 legal person
股本 share capital
拒付票據 dishonoured bill
股份 share
或有負債 contingent liability
所有權 ownership
承兌 acceptance
承兌人 acceptor
法定股本 authorised capital
股東主權 shareholders’equity
股東資金 shareholders’fund
受票人 drawee
直線折舊法 straight-line depreciation method
直接工資 direct wages
直接原料 direct material
直接費用 direct expenses
股票 share certificate
承銷人 consignee
承銷清單 account sales
抵銷 set-offs
抵銷性錯誤 compensating error
定額制度 imprest system
科目 account
負債 liabilities
信讬人 trustee
按比例分配 pro rata
背書 endorsement
持票人 holder
盈余 surplus
盈余分撥帳 appropriation account
重點鉅數 materiality
重估折舊法 revaluation depreciation method
借方 debit
借項通知單 debit note
借項通知單(銀行用) debit advice
庫存現金 cash in hand
配比 match
個別 several
純利 net profit
純利率 net profit ratio
記帳時借貸方互調 complete reversal of entries
特別原始簿 special book of original entry

原始分錄錯誤 error of original entry
原始分錄簿 book of original entry
原則性錯誤 error of principle
流動資產 current assets
流動負債 current liabilities
流動比率 current ratio
流動抵押品 floating charge
租購 hire purchase
租購公司 hirer
個體 entity
差額承上 balance brought down
差額承前 balance brought forward
差額轉下 balance carried down
帳戶 account
透支 overdraft
透支額度 facility extent
名調亂錯誤 error of commission
現金日記簿 cash book
現金收支帳 receipts and payments account
現金折扣 cash discount
虛帳戶 nominal account
凈損失 net loss
累積基金 accumulated fund
停止經營 quit concern
動用資金 capital employed
專利稅 royalty
專利權 patent
貨物寄銷帳 goods sent on consignment account
票面值 par value
接納 accept
凈流動資產 net current assets
速動比率 liquidity ratio
寄銷 consignment
寄銷人 consignor
寄銷帳 consignment account
票據拒付手續費 noting charges
票據貼現 discounting bill of exchange
組織大綱 memorandum of association
組織章程 articles of association
商譽 goodwill
貸方 credit
貸項通知單 credit note
貸項通知單(銀行用) credit advice
提用 drawings
提款帳 drawings account
費用 expenses
期未存貨 closing stock
期初存貨 opening stock
單式簿記 single-entry bookkeeping
備忘 memorandum
補助分類帳 subsidiary account
報表 statement
貼現 discount
發票 invoice
發票人 drawer
間接工資 indirect wages
貼現手續費 discounting charge
普通股 ordinary shares
普通日記簿 general journal
普通原始簿 general book of original entry
間接原料 indirect material
間接費用 indirect expenses, overhead
間接制造成本 factory overhead
開帳分錄 opening entries
結帳分錄 closing entries
短期合營 joint venture
短期合營帳 joint venture account
短期合營備忘帳 memorandum joint venture account
結算票據 honour the bill of exchange
超額利潤 super profit
資本 capital
資本主 proprietor
資本支出 capital expenditure
資本報酬率 return on capital employed
零用現金憑單 petty cash voucher
零用現金簿 petty cash book
債權人 creditor
債券 debenture
預計利息帳法 interest suspense account method
預付費用 prepaid expenses
預取收益 receipt in advance
會計等式 accounting equation
損益帳 profit and loss account
損益計算 income determination
過帳 posting
資產 assets
資產負債表 balance sheet
資產收回價值 goods repossessed value
試算表 trial balance
經常性項目 recurrent item
溢價 premium
溢價發行 issued at premium
催繳股款 call
銀行往來調節表 bank reconciliation statement
復式簿記 double-entry bookkeeping
說明 account for
實帳戶 real account
對銷 contra
制成品 finished goods
匯票 bill of exchange, draft
實際成本 actual cost
截線 enter short

認講意圖 offer
暫記帳戶 suspense account
銷貨成本 cost of goods sold
銷貨折扣 discounts allowed
銷貨退回簿 returns inwards book
銷貨凈額 net sales
銷貨發票 sales invoice
銷貨簿 sales journal
調整 adjustment
制造成本會計 manufacturing account
數量表達及穩定貨幣量度 quantifiability and stable monetary measure
隨要隨付 payable on demand
余絀 surplus and deficit
遺漏錯誤 error of omission
余額承上 balance brought down
余額承前 balance brought forward
余額遞減折舊法 reducing balance depreciation method
余額轉下 balance carried down
歷史成本 historical cost
擔保還款傭金 del credere commission
總分類帳 general ledger
應付帳款分類帳 creditors ledger, purchases ledger
應付帳款分類帳統制帳戶 creditors ledger control account, purchases ledger control account
應收帳款分類帳 debtors ledger, sales ledger
應收帳款分類帳統制帳戶 debtors ledger control account, sales ledger control account
應計收益 accrued income
虧絀 deficit
購貨折扣 discounts received
購貨退出簿 returns outwards book
購貨帳 purchases account
購貨凈額 net purchases
購貨簿 purchases journal
營業折扣 trade discount
購銷帳 trading account
購銷損益帳 trading and profit and loss account
優先股 preference shares
應付帳款賒帳期限 credit period received form trade creditors
應付票據 bill payable
應收帳款賒帳期限 credit period allowed to trade debtors
應收票據 bill receivable
應計基礎 accrued basis
購買權 option
償債基金 sinking fund
營運資金比率 working capital ratio
轉讓 transfer
舊換新 trade-in
穩健保守 conservatism, prudence
簿記 bookkeeping
繼續經營 going concern
變產帳 realisation account
贖回資本準備金 capital redemption reserve fund

英漢會計詞匯
accept 接納
acceptance 承兌
accepted draft/bill 已承兌匯票
acceptor 承兌人
account 科目，帳戶
account for 說明
account sales 承銷清單
accounting equation 會計等式
accrued basis 應計基礎
accrued income 應計收益
accumulated fund 累積基金
actual cost 實際成本
adjustment 調整
allocation 分配
application and allotment 申請及分配
apportionment 分攤
appropriation account 盈余分撥帳
articles of association 組織章程
assets 資產
authorised capital 法定股本
autopay 自動轉帳
bad debts 呆帳
balance brought down 余額承上
balance brought forward 余額承前
balance carried down 余額轉下
balance sheet 資產負債表
bank reconciliation statement 銀行往來調節表
bill of exchange, draft 匯票
bill payable 應付票據
bill receivable 應收票據
book of original entry 原始分錄簿
bookkeeping 簿記
business entity 企業個體
call 催繳股款
called-up capital 己催繳股本
calls in arrear 欠付催繳股款
capital 資本
capital employed 動用資金
capital expenditure 資本支出
capital redemption reserve fund 贖回資本準備金
cash book 現金日記簿
cash discount 現金折扣
cash in hand 手存現金
closing stock 期未存貨
compensating error 抵銷性錯誤
complete reversal of entries 記帳時借貸方互調
conservatism 穩健保守
consignee 承銷人
consignment 寄銷

consignment account 寄銷帳
consignor 寄銷人
consistency 一貫原則
contingent liability 或有負債
contra 對銷
cost accounting 成本會計
cost of goods sold 銷貨成本
credit 貸方
credit advice 貸項通知單(銀行用)
credit note 貸項通知單
credit period allowed to trade debtors 應收帳款賒帳期限
credit period received form trade creditors 應付帳款賒帳期限
creditor 債權人
creditors ledger 應付帳款分類帳
creditors ledger control account 應付帳款分類帳統制帳戶
current assets 流動資產
current liabilities 流動負債
current ratio 流動比率
debenture 債券
debit 借方
debit advice 借項通知單(銀行用)
debit note 借項通知單
debtors ledger 應收帳款分類帳
debtors ledger control account 應收帳款分類帳統制帳戶
del credere commission 擔保還款傭金
deficit 虧絀
depreciation 折舊
depreciation account method 折舊帳法
depreciation provision account method 折舊準備帳法
direct expenses 直接費用
direct material 直接原料
direct wages 直接工資
discount 貼現，折價
discounts allowed 銷貨折扣
discount column 折扣欄
discounts received 購貨折扣
discounting bill of exchange 票據貼現
discounting charge 貼現手續費
dishonoured bill 拒付票據
double-entry bookkeeping 復式簿記
draft 匯票
drawee 受票人
drawer 發票人
drawings 提用
drawings account 提款帳
endorsement 背書
enter short 截線
entity 個體
error of commission 帳名調亂錯誤
error of omission 遺漏錯誤
error of original entry 原始分錄錯誤
error of principle 原則性錯誤
expenses 費用
extract 抽取
facility extent 透支額度
factory overhead 間接制造成本
final accounts 決算表
finished goods 制成品
fixed assets 固定資產
floating charge 流動抵押品
forfeiture 沒收
freehold 永久業權
general book of original entry 普通原始簿
general journal 日記簿
general ledger 總分類帳
going concern 繼續經營
goods in transit 在運品
goods repossessed value 資產收回價值
goods sent on consignment account 貨物寄銷帳
goodwill 商譽
gross loss 毛損
gross profit 毛利
gross profit ratio 毛利率
hire purchase 租購
hirer 租購公司
historical cost 歷史成本
holder 持票人
honour the bill of exchange 結算票據
impersonal account 非人名帳戶
imprest system 定額制度
income determination 損益計算
indirect expenses 間接費用
indirect material 間接原料
indirect wages 間接工資
interest account method 利息帳法
interest suspense account method 預計利息帳法
invoice 發票
issued at par 平價發行
issued at premium 溢價發行
issued capital 已發行股本
joint 共同
joint venture 短期合營
joint venture account 短期合營帳
journal 日記簿
ledger 分類帳
legal person 法人
liabilities 負債
liquidity ratio 速動比率
long-term liabilities 長期負債
manufacturing account 制造成本會計
margin 毛利率
mark-up 加成

match 配比
materiality 重點鉅數
memorandum 備忘
memorandum joint venture account 短期合營備忘帳
memorandum of association 組織大綱
minority balance 少量余額
monthly statement 月結單
net current assets 凈流動資產
net loss 凈損失
net profit 純利
net profit ratio 純利率
net purchases 購貨凈額
net sales 銷貨凈額
nominal account 虛帳戶
noting 公證文件
noting charges 票據拒付手續費
object clause 目標條款
offer 認講意圖
opening stock 期初存貨
opening entries 開帳分錄
option 購買權
ordinary shares 普通股
overdraft 透支
overhead 間接費用
ownership 所有權
paid-up capital 己繳股本
par value 票面值
partnership 合伙企業
patent 專利權
payable on demand 隨要隨付
personal account 人名帳戶
petty cash book 零用現金簿
petty cash voucher 零用現金憑單
posting 過帳
preference shares 優先股
premium 溢價
prepaid expenses 預付費用
prime cost 主要成本
pro rata 按比例分配
profit and loss account 損益帳
proprietor 資本主
provision for bad debts 呆帳準備
prudence 穩健保守
purchases account 購貨帳
purchases journal 購貨簿
purchases ledger 應付帳款分類帳
purchases ledger control account 應付帳款分類帳統制帳戶
quantifiability and stable monetary measure 數量表達及穩定貨幣量度
quit concern 停止經營
real account 實帳戶
realisation account 變產帳
receipts and payments account 現金收支帳
receipt in advance 預取收益
recurrent item 經常性項目
reducing balance depreciation method 余額遞減折舊法
replacement 重置
retired bill 已贖回票據
returns inwards book 銷貨退回簿
return on capital employed 資本報酬率
returns outwards book 購貨退出簿
revaluation depreciation method 重估折舊法
royalty 專利稅
sales invoice 銷貨發票
sales journal 銷貨簿
sales ledger 應收帳款分類帳
sales ledger control account 應收帳款分類帳統制帳戶
set-offs 抵銷
several 個別
share 股份
share capital 股本
share certificate 股票
shareholders’equity 股東主權
shareholders’fund 股東資金
self-balancing 自平
self-balancing ledger 自平分類帳
single-entry bookkeeping 單式簿記
sinking fund 償債基金
special book of original entry 特別原始簿
statement 報表
stock account 存貨帳
stock records 存貨記錄簿
stock turnover rate 存貨周轉率
straight-line depreciation method 直線折舊法
subsidiary account 補助分類帳
super profit 超額利潤
surplus 盈余
surplus and deficit 余絀
suspense account 暫記帳戶
trade discount 營業折扣
trade-in 舊換新
trading account 購銷帳
trading and profit and loss account 購銷損益帳
transfer 轉讓
trial balance 試算表
trustee 信讬人
uncalled capital 未催繳股本
vendor account 出讓人帳
work-in-progress 在制品
working capital ratio 營運資金比率
working paper 工作底稿
year-end stock taking 年終盤點存貨

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