1. data.gov.tw
  2. 國家教育研究院-會計學學術名詞
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可用欄位參考
英文名稱 中文名稱
accounting policy 會計政策
accounting practice 會計實務
accounting principles 會計原則
accounting procedure 會計程式
accounting record 會計記錄
accounting report 會計報告
accounting standard 會計標準
accounting system 會計制度
accounting terminology 會計名詞
accounting theory 會計理論
accounting transaction 會計事項
accounting unit 會計單位
accounting valuation 會計評價，會計計價
accounts payable 應付帳款
accounts payable ledger 應付帳款分類帳
accounts payable register 應付帳款登記簿
accounts receivable 應收帳款
accounts receivable aging schedule 應收帳款期間分析表
accounts receivable assigned 應收帳款轉讓，轉讓應收帳款
accounts receivable discounted 應收帳款貼現，貼現應收帳款
accounts receivable ledger 應收帳款分類帳
accounts receivable register 應收帳款登記簿
accretion 孳長
accrual 應計數
accrual accounting 應計制會計
accrual basis 應計制，權責發生制，應計基礎
accrual basis accounting 應計制會計，權責發生制會計，應計基礎會計
accrued asset 應計資產
accrued depreciation 應計折舊
accrued expense 應計費用
accrued income，accrued revenue 應計收益，應計所入
accrued interest on bond sold 應計售出債券利息
accrued interest on investment 應計投資利息
accrued interest payable 應付利息，應付應計利息
accrued interest receivable 應收利息，應收應計利息
accrued liability 應計負債
accrued payables 應付專案，應付應計專案
accrued payroll 應計薪資
accrued receivables 應收項目，應收應計項目
accrued rent payable 應付租金
accrued rent receivable 應收租金
accrued revenue 應計收入，應計所入
accrued revenues and expenditures basis 應計所入與支出制
accrued revenues and expenses basis 應計所入與費用制
accrued taxes 應計稅捐
accrued taxes payable 應付稅捐，應付應計稅捐
accrued wages 應計工資
accrued wages payable 應付工資，應付應計工資
accrued-expenditure basis 應計支出制
accumulated amount of 1，compound amount of 1 一元複利終值
accumulated deficit 累計虧絀，累積虧絀
accumulated depreciation 累計折舊，累積折舊
accumulated income，accumulated earnings，accumulated profit 累積收益，累積利益
accumulated surplus 累積表
accumulated surplus 累積盈餘
accumulation of discount 折價的累積
accumulative sinking fund 累積償債基金
acid test 酸性測驗
acquired surplus 取得公積，受盤公積
acquisition adjustment 取得額調整數
acquisition cost 取得成本
act of bankruptcy 破產法
activity account 作業帳戶，業務帳戶
activity accounting 作業會計，業務會計
analytical column 分析欄
activity classification 作業分類，業務分類
actual cost 實際成本
actual depreciation 實際折舊
actual liability 實際負債
actual value 實際價值
actuarial basis 精演算法，保險統計數學法
actuary 保險精算員
ad valorem 從價
addition 增添(指固定資產)
addition and betterment 增添與改良
additional mark on 再加價
adjunct account 附加帳戶
adjusted basis 調整法(美所得稅)，調整基礎
adjusted gross income 調整後總[毛]所得(美所得稅)
adjusted historical cost 高速後歷史成本
adjusted income statement 調整後損益表
adjusting entry，AJE，adjusting journal entry 調整分錄
adjustment 調整
adjustment account 調整帳戶
adjustment memo 調整單
adjustment period 調整期間
administration budget 行政預算
administration expense，administrative expense 管理費用
administrative accounting 管理會計
admissible asset 認可資產
admitted asset 認可資產(保險會計)
ADR，asset depreciation range 資產折舊限距
advance 預付，墊款，預收
advance to officers and employees 職工借支
adventure account 投機買賣帳
advertising expense 廣告費
advice of audit 審核通知
affiliated company，affiliated corporation 聯絡公司
affiliated interest 聯絡股權
affreightment 海運契約