1. data.gov.tw
  2. 國家教育研究院-會計學學術名詞
(計算時間: 0.004秒, 共找到 4884 筆資料，顯示第 2901 到 3000 筆)
可用欄位參考
英文名稱 中文名稱
note receivable as collateral 以應收票據擔保
note receivable discounted 應收票據貼現，貼現應收票據
note receivable dishonoured 拒付應收票據
note receivable from officers，stockholders and employees 應收東夥票據
note receivable past due 過期應收票據
note receivable protested 已作拒付證書的應收票據
note receivable，trade 應收客戶票據
note register 票據登記簿
note renewals 轉期票據
notice of call 催繳股款通知書
nuisance value 超付價值
numerical sysmbols 數字編號
object 用途
object classification 用途分類
objective 用途別，客觀，目標
objective statement 用途別報表
objective value 客觀價值
objects of expenditure 支出用途
objects of expenditure budgeting 支出用途別預算
obligated balance 契約責任餘額
obligation 負擔，責任
obligation incurred 已發生負擔
obligations outstanding 未清結契約責任
observed depreciation 勘定折舊
observed life table 勘定耐用年限表
obsolescence 陳廢
obsolete stock 陳廢存貨
occupancy expense 居住費用
odd lot 零星交易
office equipment 辦公設備
office expense 事務費用
office salary 事務員薪金
office supply 事務用品
officers' salary 職員薪金
offset 抵銷，沖銷
offset account 抵銷帳戶
offsets against accounts 帳款抵銷
offsetting assets and liability 資負對沖
offsetting deduction 相抵減項
offsetting error 相抵錯誤
oil and gas payment 油氣權益支付(石油業)
old account 老帳
old balance 上期餘額
old surplus 舊盈餘
oligopoly and oligopsony price 寡佔供應與寡佔購買價格
on account 賒帳
on consignment 寄銷
on hand 手存，庫存
oncost，indirect cost 外加成本(英)，間接成本，
open account 未結帳款
open check 普通支票
open corporation 股份公開公司
open credit 普通賒欠，普通往來
open market 公開市場
open reserve 公開準備
open the books 開立新帳
open to buy 許囥w額
open to buy estimate 許囥w額概算
open to buy report 許囥w額報告
open [-end] bond 開口抵押債券
open [-end] mortgage 未定限額之抵押
open-end investment company 開口投資公司，開放型投資公司
opening balance 期初餘額
opening entry 開帳分錄，開業分錄
opening inventory，initial inventory 期初存貨
operating account 營業收支帳目，經常帳目
operating and maintenance supplies 營繕用品
operating asset 營業資產
operating budget 營業收支預算，經常預算
operating capacity 營運能量
operating cost 營業成本
operating cycle 營業週期
operating deficit 營業虧絀
operating earning 營業收益
operating effectiveness 經營效能
operating expense 營業費用
operating income 營業收益
operating ledger 營業收支分類帳
operating leverage 營業挺率，營業槓桿作用
operating profit 營業利益
operating ratio 營業比率
operating report 營運報告
operating reserve 營業準備
operating results 營業成績
operating revenue 營業收入，營業所入
operating statement，operation statement 損益表，經常收支表
operating supply 營業用品
operating-characteristic curve 營運特性曲線(統計品質控制)
operating-performance income statement 營業績效損益表
operation 作業，動作
operation capacity 工作能量，經營能力
operation cost system 作業成本制
operational accounting and analysis system，OAAS 作業會計分析制
operations analysis，operation research 作業分析，作業研究
opportunity cost 機會成本
opposing value 相銷價值
optimum output 最佳生產量
option 預約，買賣權，取捨權
optional dividend 任選股利
order 定單，單，地方規章