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
AAA，American Accounting Association 美國會計學會
abandoned property 廢棄財產
abandonment charges，abandonment expenses 廢棄費用
accounting statement 會計報表
administrative audit 行政審計
administrative cost 管理成本
administrator 管理人，遺產管理人
annuity trust account 年金信託帳
antedate 提前日期
anticipated cost 預期成本
audit 查帳，審計
audit adjustment 查帳調整
audit certificate 查帳證明書
balance of stock system，balance of stores system 永續盤存制
bias 偏性
bond discount [and expense] 債券折價[與費用]
business corporation 企業公司
carrying charge 存置資產費用
carryover 結轉後期(美所得稅)
charter 執照，包船[車，機]契約，章程
charter party 租船契約
commission 傭金，手續費
consolidation policy 合併政策
constant 常數
constant benefit 固定效益
cost allocation 成本分配
cost analysis 成本分析
cost audit 成本審核
cost behaviour 成本習性
creditors ledger 債權人分戶帳
cremation certificate 銷燬證明書
critical path method，CPM 要經法
cross adding 交叉加算
debit items 借項
debit memo 借項通知單，借項憑單
debit side 借方
deposit at call 通知存款
deposit book 存款簿
deposit fund 保證金基金
diminishing assets 遞耗資產
direct charges，direct expenses 直接費用
documentary bill，documentary draft 跟單匯票
dollar assets 貨幣資產
endorsement without recourse 免除保付的背書，無追索權背書
endorsement，indorsement 背書
excess capacity 超過能量
excess earnings 超額盈餘
excess profit credit 過分利得點
factory service cost 工廠服務成本
factory superintendent 臨工，廠長
fixed loan unsecured 定期信用放款
fixed overhead rate 固定間接費率
functional classification 職能分類，政事別
going concern 繼續經營
individual proprietorship 獨資
industrial accident fund 工人傷害撫養基金
interior liability 對內負債
interlock account 聯繫帳戶
joint liability 連帶責任
joint life annuity 共同生命年金
joint ownership 共同所有權
liability to an outsider 對外負債
liability under pending lawsuits 未了訴訟責任
liaison organization 聯綜組織
maintenance 維持，維持費
maintenance and repairs 維持與修理
matured liability unpaid 未付到期負債
maturing liability 將到期負債
moving average 移動平均數
multi-year program 多年計劃
non-accumulative sinking fund 非累積償債基金
nonadmitted asset，inadmitted asset 免計資產(保險會計)
objective statement 用途別報表
objective value 客觀價值
objects of expenditure 支出用途
order check 指定人支票，抬頭支票
order cost 分批成本
particular average 特別海損(海上保險)
partly variable cost 部分變動成本
petty cash (fund) 零用金
petty cash book 零用現金簿
premium on capital stock 股本溢價
prepaid asset 預付資產
prepaid expense 預付費用
production department expense 生產部費用
production function 生產函數
proof of posting 過帳檢查
property 財產
property account 財產帳戶
quasi public company 准公營公司
quasi rent 准租金
range 全距
recap，recapitulation 摘總
receipt 收入，收據
recognize 認定
renewal or replacement fund 換新或重置基金
rent 租金
reserve for revenue bond debt service 所入債券債務準備
reserve for revenue bond retirement 所入債券償還準備
revolving capital 循環資本