1. data.gov.tw
  2. 國家教育研究院-會計學學術名詞
(計算時間: 0.003秒, 共找到 4884 筆資料，顯示第 1501 到 1600 筆)
可用欄位參考
英文名稱 中文名稱
direct material budget 直接材料預算
direct material consumed 直接材料耗用
direct material cost 直接材料成本
direct shipment 直接裝運
disallowance 剔除
disbursement 付出，支付
disbursing officer 支付官
disclosure 表達
discount 折扣，折價，貼現，貼現息
discount earned 折扣收入
discount lost 折扣喪失
discount on bond purchased 購入債券折價
discount on bond，bond discount 債券折價
discount on capital stock 股本折價
discount on purchases 購買折扣
discount on sales 銷售折扣
discount on stock，discount on capital stock 股本折價
discount taken 獲得折扣
discounted accounts receivable 應收帳款貼現，貼現應收帳款
discounted notes 票據貼現，貼現票據
discovery period 發現期限
discretionary cost 任意成本
dishonor 拒付，拒絕承兌
dishonored notes 拒付票據
dispatch earning 快卸獲益
dispersion 離勢
disposable income (national accounts) 可處分所得(國民會計)
earned income 已獲收益，勤務所得
disposition of net income，disposition of net profit，disposition of net earnings 盈餘分配表
disposition of resources 資源處分
dissolution 解散
distort 歪曲
distraint 財產扣押
distress merchandise 廉售品
distributed profit 已分配利益
distribution 分配，發行
distribution cost 發行成本
distribution entry 分配分錄
distribution expense 發行費用
distribution on gross profit 依毛利分配
distribution on manufacturing cost 依製造成本分配
distribution on number or quantity 依數量分配
distribution on selling price 依售價分配
distribution rate 分配率
distribution sheet of stores 材料分配單
distribution statement of service cost 服務成本分配表
distribution time sheet 工作時間分配表
distributive profit 可分配利益
distributor discount 批發折扣
district treasury 縣庫
divided column journal，columnar journal 多欄日記帳
dividend 股利
dividend book 股利簿
dividend equalization fund 股利平衡基金
dividend equalization reserve 股利平衡準備
dividend in kind，property dividend 實物股利
dividend payment book 股利支付簿
dividend payment sheet 股利支付表
dividend policy 股利政策
dividend reserve 股利準備
dividend stock 股利股票
dividends earned 股利收益
dividends in arrears 累積未發股利
dividends on preferred stock 優先股利
dividends payable 應付股利
dividends receivable 應收股利
divisional cost 分部成本
divisive reorganization 分裂改組
doctrine of conservation 穩健主義
doctrine of consistency 一貫主義
doctrine of disclosure 公開主義
doctrine of materiality 重點主義
dollar accountability 貨幣責任
domestic draft 國內匯票
domestic exchange 國內匯兌
dominant company 主要公司
donated land 捐贈土地
donated land reserve 捐贈土地準備
donated stock 捐贈股份
donated surplus 捐贈公積
donated working capital 捐贈運用資本
donations and contributions 捐獻
dormant partner 隱名合夥人
double budget，multiple budget 複式預算
double column ledger account 雙欄帳戶
double declining-balance method of accelerated depreciation 餘額倍減加速折舊法
double liability 雙重責任
double sampling 雙重選樣
double sequence 雙重順序
double-account system 雙帳制
double-account-form balance sheet 雙帳式平衡表
double-entry bookkeeping 複式簿記
doubling-up method 疊式工作法
doubtful accounts 呆帳
doubtful assets 可疑資產
doubtful debts 可疑債務
down payment 定金
downstairs merger 向下合併
draft 匯票
drafted budget 預算草案