|
surplus from donation |
捐贈盈餘 |
|
surplus from forfeited stock |
沒收股本盈餘 |
|
surplus from profit,earned surplus |
營業盈餘 |
|
surplus fund |
盈餘資金 |
|
surplus not for dividend purpose |
非派股利之盈餘 |
|
surplus on appreciation of capital assets |
固定資產漲價盈餘 |
|
surplus or deficit of appropriation |
經費餘絀 |
|
surplus or deficit of budget |
歲計餘絀 |
|
surplus receipts |
剩餘收入,額外收入 |
|
surplus reconciliation statement |
盈餘調節表 |
|
surplus reserve |
盈餘準備,剩餘準備 |
|
surplus statement |
盈餘表 |
|
surplus-fund warrant |
餘款停止支用通知 |
|
surrender value,cash surrender value |
退保金,退保現值 |
|
surtax |
附加稅 |
|
survey fee |
公證費,檢驗費 |
|
surviving company |
承替公司 |
|
survivor-life curve,mortality curve |
壽年曲線 |
|
suspense account |
暫記帳 |
|
suspense credits |
暫記貸項,暫收款 |
|
suspense debits |
暫記借項,暫付款 |
|
suspense fund |
暫記基金 |
|
suspension (of the sale of securities) |
停止出售證券 |
|
sustain,incur |
發生 |
|
symbolization |
標號 |
|
symbolization of accounts |
帳目標號 |
|
symbolizing system |
標號制度 |
|
symbols |
標記 |
|
syndicate |
銀團 |
|
synoptic |
日記分類帳 |
|
synthetic product |
合成產品 |
|
system |
制度,系統 |
|
system analysis |
制度分析,系統分析 |
|
system building,system installation |
制度設置 |
|
system designing,system planning |
制度設計 |
|
system of accounts |
會計制度 |
|
system of automatic internal audit |
內部自動審核制度 |
|
system of cost accumulation |
成本積聚制度 |
|
systematic sampling |
系統選樣法 |
|
systematizor |
制度設計人 |
|
T-account |
丁字帳 |
|
tabular book |
表式簿 |
|
tabular ledger,tabulated ledger,Boston ledger |
表式分類帳,波士頓分類帳 |
|
tabulating machine |
列表機 |
|
tag |
標纖 |
|
taking inventory |
盤存 |
|
tally card |
材料計數卡(盤點存貨用 |
|
tangible asset |
有形資產 |
|
tangible personal property |
動產 |
|
tangible value |
有形資產價值 |
|
tare |
皮重,包裝重量 |
|
target cost,standard cost |
標準成本 |
|
target price |
基本價格 |
|
tariff |
稅則 |
|
tax |
賦稅 |
|
tax accounting |
稅務會計 |
|
tax agency fund |
賦稅代理基金 |
|
tax allocation |
所得稅期間歸屬 |
|
tax allocation within a period |
所得稅當期歸屬 |
|
tax certificate |
欠稅財產承受證 |
|
tax credit |
抵減稅額 |
|
tax deed |
欠稅財產契據交付證 |
|
tax lien certificate,tax certificate |
賦稅留置權狀,欠稅財產承受證 |
|
tax liens |
賦稅留置權 |
|
tax liens receivable |
應收賦稅留置權 |
|
tax notes,tax anticipation notes |
賦稅庫券,賦稅抵償庫券 |
|
tax on undistributed profit |
未分配盈餘稅 |
|
tax rate |
稅率 |
|
tax rate limit |
稅率限度 |
|
tax roll |
賦稅清冊 |
|
tax sale certificate,tax certificate |
欠稅財產拍賣證,欠稅財產承受證 |
|
tax supplement |
地方附加稅 |
|
tax-anticipation note,tax-anticipation warrant |
賦稅抵償庫券 |
|
tax-free profit |
免稅利益 |
|
taxable income |
課稅所得 |
|
taxable profit |
應稅利潤 |
|
taxable year |
課稅年度 |
|
taxes accrued |
應計稅捐 |
|
taxes collected in advance |
預收賦稅 |
|
taxes levied for other governmental unit |
代征他級政府賦稅 |
|
taxes paid in advance |
預付賦稅 |
|
taxes receivable-current |
應收當期賦稅 |
|
taxes receivable-delinquent |
應收過期賦稅 |
|
technical allowance or assistance |
技術援助 |
|
technical contract |
技術合約 |
|
technical form of profit and loss statement |
技術式損益表,帳戶式損益表 |
|
technological life |
技術壽命 |
|
telegraphic transfer,TT |
電匯 |
|
telephone and telegraph |
電話電報 |
|
teller |
出納 |
|
temporary advances |
暫記預支 |
|
temporary budget |
假預算 |
|
temporary credit |
暫收款項 |
|
temporary debit |
暫付款項 |
|
temporary fund |
臨時基金 |
|
temporary investment |
短期投資 |
|
temporary loans |
暫時借款 |
|
temporary payments |
暫付款 |
|
temporary proprietorship accounts |
暫記業主權益帳戶 |
|
temporary receipts |
暫收款 |