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8mX֒|Z Z docProps/core.xml
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8mX xl/worksheets/sheet1.xml
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
revolving fund循環基金，週轉金
secular trend長期趨勢
secured account擔保帳款
secured creditor擔保債權人
sight draft即期票據
significant amount大數
staff auditor，internal auditor內部查帳員，內部審核員
stamp tax印花稅
statement of selling and administrative expenses推銷與管理費用表
statement of surplus盈餘表
stock book存貨簿
stub-survivor curve殘段生存曲線(統計)
stumpage林班立木，伐木開支，原材成本
surplus appropriation account盈餘分配帳
surplus asset剩餘資產
taxes accrued應計稅捐
trading account購銷表
trading and profit and loss statement，profit and loss statement損益表
uncalled subscriptions未催繳股款
uncertainty不定性
uncertified balance sheet未證明平衡表
unrealized revenue，accrued revenue未實現收入，應計所入
unrecovered cost未收回成本
validation效驗
warranty保證
wash transaction沖銷事項，偽造
abnormal cost非常成本
abnormal depreciation非常折舊
abnormal loss非常損失
aboriginal cost，original cost原始成本
above par高於面值
above the line經常項目，在界線上
absolute title確定產權
absorbed burden，applied expenses已吸收負荷，已分配費用
absorbed cost已吸收成本
absorption account相輔帳戶，抵銷或附加帳戶
absorption costing吸收成本法，歸納成本法
abstract book收支摘要簿
accelerated depreciation加速折舊
acceptable quality level可接受的品質水準
acceptance承兌，承兌匯票
acceptance payable應付承兌匯票
acceptance receivable應收承兌匯票
acceptance register承兌匯票登記簿
acceptance sampling認可選樣
accepted draft，accepted bills已承兌匯票
accepter，acceptor匯票承兌人
accident & death benefits insurance傷亡保險
accidental losses意外損失
accommodation endorsement融通背書
accommodation note，accommodation paper融通票據
account帳，帳戶，帳目
account balance帳戶餘額
account balanced結平的帳戶
account book帳簿
account classification帳目分類，會計科目分類
account code，account number帳目編號，會計科目編號
account current往來帳
account form帳戶式
account form of balance sheet帳戶式資產負債表，帳戶式平衡表
account form of income statement帳戶式損益表
account of bankruptcy破產帳
account of executors遺產清冊
account of payments支付表
account of proceedings遺產會計報告
account of receipts收入表
account of the exchequer國庫帳
account of treasury公庫帳
account sales承銷清單，賒銷
account stated認定帳款，債權人認可的帳款
account title帳目名稱，會計科目
account transfer memo轉帳通知單
accountability財務責任，會計責任
accountability unit責任單位
accountable應負財務責任的，應計列的
accountable condition，accountable event應負責事實，應負責事件
accountable person應負財務責任人員
accountable warrant責任支出的支付書
accountancy會計職務，會計學術
accountant會計員，會計師
accountant in bankruptcy破產管理人
accountant in charge主辦會計員，主辦會計師
accountant's handbook會計大全，會計人員手冊
accounting會計，會計學
accounting basis會計基礎
accounting book會計簿籍
accounting control會計控制
accounting convention會計慣例
accounting document會計憑證，會計文書
accounting entity會計個體
accounting equation，accounting identity會計方程式
accounting ethics會計道德
accounting evidence會計憑證
accounting information會計情報，會計資料
accounting information system會計情報制度，會計資料系統
accounting law會計法
accounting machine會計機器
accounting manual會計手冊，會計規程
accounting period會計期間，會計年度
accounting personnel會認人員
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
after date發票後
after sight見票後
after-acquired property clause包括後產
after-cost事後成本
age壽年，年限
agency代理，機關
agency account代理帳目
agency accounting代理會計，單位元會計
agency accounting entity機關會計個體
agency fund代理基金
agency liability代理債務
agent代理人
aggregate balance sheet，amalgamated balance sheet合併平衡表
aging按期分類
AICPA，American Institute of Certified Public Accountants美國會計師協會
all funds-combined balance sheet全部基金綜合平衡表
all-inclusive income statement總括式損益表
all-purpose financial statement通用財務報告
allied company聯絡公司
allocation分攤，分派，整數經費分派
allot分配
allotment分配，經費分配
allotment ledger經費分配分類帳
allotment period分配期間
allowance津貼，折讓，借抵
allowance for amortization借抵攤銷
allowance for bad debts借抵壞帳
allowance for depreciation借抵折舊
allowance for uncollectible taxes借抵壞稅
allowance on sales，sales allowance銷售折讓
allowances and rebates折讓與回扣
alteration修改
alternative cost交替成本
alternative tax computation交替賦稅計算
alternatives交替，抉擇
amalgamated balance sheet，consolidated balance sheet合併資產負債表，合併平衡表
amalgamation創立合併
amortization攤銷，攤還
amortization of premium溢價攤銷
amortization schedule攤算表
amortize攤銷，攤還
amortized cost攤余成本
amount of 1，compound amount of 1一元本利和，一元複利
amount of an annuity年金金額
analysis of asset changes資產變動分析表
analysis of capital changes資本變動分析表
analysis of changes in unappropriated surplus未支配剩餘變動分析表
analysis of cost variance成本差異分析
analysis of financial statement財務報表分析
analysis of funds flow資金流程分析
analysis sheet，analytical statement分析表
analytic product分成的產品
analytic schedule火險風險表
analytical accounting分析會計
analytical journal，columnar journal多欄日記帳
analytical record分析記錄
ancillary revenue副業收入，副業所入
annexed budget附屬預算
annual audit年度查帳，年度審計
annual financial statement年度財務報表
annual report年度報告
annualize化年計算
annuitant年金受領人
annuities payable應付年金
annuity年金
annuity agreement年金契約
annuity certain確定年金
annuity cost年金成本
annuity due期初年金
annuity fund年金基金
annuity method (of depreciation)年金法(折舊)
annuity period年金期間
anticipated profit預期利益
anticipated revenue預期收入，預期所入
anticipation warrants payable預期應付支付書
antilogarithm真數
audit program查帳計畫
application and allotment book股份認購及分配簿
application for share認股書
application of fund statement，statement of application of funds資金運用表
application of funds資金運用
applied cost已分配成本
applied expense已分配費用
applied manufacturing expense已分配製造費用
applied material handling expense已分配材料管理費用
applied selling and administrative expense已分配推銷與管理費用
apportioned charge分攤費用
apportionment，allotment分攤，分配
appraisal company估價公司
appraisal method (of depreciation)估價法(折舊)
appraisal of plant產業估價，廠房估價
appraisal report估價報告
appraisal surplus估價公積，估價盈餘
appraisal，appraisement估價
appraised value估定價值
appraiser估價人，評價人
appreciated value增漲價值，增值
appreciation漲價，增值
appreciation surplus，appraisal surplus漲價公積，增值公積
appropriated material指撥材料
appropriated profit指撥利益
appropriated surplus指撥公積
appropriation指撥，經費，核定經費
appropriation account經費帳，盈餘分配帳(英)
appropriation act，bill，ordinance，resolution，or order經費法案
appropriation allotment經費分配
appropriation balance經費餘額
appropriation budget經費預算
appropriation expenditure經費支出
appropriation expenditure ledger經費支出分類帳
appropriation ledger經費分類帳
appropriation of net income盈餘分配，淨益分配
appropriation period經費期間
appropriation receipt經費收入
appropriation refund經費收回
appropriation reimbursement經費補償
appropriation request經費申請書
appropriation section盈餘分配之部
approval sales試銷
approved budget核定預算
arbitrage套利
arbitrage account國外套彙帳
arithmetic chart算術圖表
arithmetic mean算術平均數
arithmetic progression算術級數
arm's-length正常的
arm's-length transaction正常交易
arrival draft貨到憑付匯票
articles of association，articles of incorporation公司章程
articles of co-partnership合夥契約
artificial person法人
as at截止日
as is現況
ask price討價
assemble sequence裝配順序
assembly裝配，配件
assembly cost system裝配成本制度
assembly type of industry裝配式工業
assess評估
assessable capital stock可催繳股本
assessed valuation，assessed value政府評定價值
assessment攤派股款，評價，特捐
assessment roll政府評價清冊
assessor評估人
asset資產
asset depreciation range，ADR資產折舊限距
asset ratio資產比率
asset-income ratio資產收益比率
assets and liabilities accounts資產負債帳目，資產負債帳戶
assignable indirect charge可分配間接開支
assignment轉讓
assistant accountant助理會計
associated company聯絡公司
association公益社團，相聯
assumed cost，interest，etc假定成本，利息等
assumed liability承擔負債
at par照面價
audit clerk查帳佐理員
audit diary查帳日記
audit expense查帳費用
audit fee查帳公費
audit law審計法
audit period查帳期間
audit report查帳報告，審核報告
audit standards查帳標準
audit working papers，audit working sheet查帳工作底稿
audit year查帳年度
audited claims payable應付核定債務
audited voucher核訖憑單
auditing審計，審計學
auditing by tests and scrutiny抽查
auditing officers審計人員
auditing offices審計機關
auditing standard審計準則
auditor查帳員
auditor's certificate查帳證明書
auditor's comments查帳評論
auditor's liability查帳員責任
auditor's opinion查帳意見
auditor's report查帳報告
auditor's responsibility查帳責任
authority公益機關
authority bonds公益機關債券
authority for expenditure，AFE支出核准書
authority to purchase委託購買證
authorization of resources資源的核定
authorized capital額定資本
authorized capital stock額定股本
authorized mortgage bonds額定抵押債券
authorized value額定價值
automatic data processing，ADP，electronic data processing，EDP自動化資料處理，電子化資料處理
automatic reinstatement自動續保
auxiliary activities附屬業務
auxiliary book補助帳簿
auxiliary equipment附屬設備
auxiliary material輔助材料
auxiliary record補助記錄
available (earned) surplus可用(營業)盈餘
available assets可用資產
available balance可用餘額
available cash可用現金
available income可用收益
average balance平均餘額
average capital平均資本
average capital ratio method平均資本比率法
average collection period平均收帳期
average cost平均成本
average cost method平均成本法
average deviation平均差
average due date平均到期日
average earnings平均營業收益
average inventory平均存貨
average investment平均投資
average life平均壽年
average outgoing quality limit平均通過品質限度
average outgoing quality，AOQ平均通過品質
average price method平均價格法
average sample number平均選樣數量
average stock平均存貨
average unit cost平均單位成本
average unit price平均單價
averaging maturity平均到期日
avoidable cost可免成本
award of bid決標
axiom公理
back freight退貨運費
back order延期交貨
back order memo延期交貨通知
back spread無差價利益(倫敦證券交易所)
backwardation延期交割費(英)
bad assets壞資產
bad check空頭支票
bad debt壞帳，呆帳
bailee受寄託人
bailment寄託
bailor寄託人
balance餘額，差額，平衡
balance account結算帳戶
balance brought forward餘額承前
balance brought forward from last year上年結轉餘額
balance carried down餘額移後
balance form of profit and loss statement，account form of profit and loss statement帳戶式損益表
balance formward餘額移後
balance of stores record存料餘額記錄
balance of trade [or payment]國際貿易[收支]差額
balance sheet資產負債表，平衡表
balance sheet accounts資產負債表帳戶，平衡表帳目
balance sheet analysis平衡表分析
balance sheet approach平衡表研究法
balance sheet audit資產負債表審計，平衡表審計
balance sheet date平衡表日期，結帳日
balance sheet for all purpose，all purpose balance sheet通用平衡表
balance sheet ratio資產負債比率
balance sheet-income statement ratios資產負債與損益比率
balanced addition已抵除之增加額(國民會計)
balanced budget平衡預算
balancing ledger平衡帳戶
bank acceptance，banker's acceptance餘額式分類帳
bank account銀行承兌匯票
bank balance銀行往來帳
bank charge銀行往來餘額
bank deposits銀行手續費
bank discount銀行存款
bank draft銀行貼現息
bank loans銀行匯票
bank notes銀行借款，銀行放款
bank overdraft銀行鈔票，鈔票
bank reconciliation銀行透支
bank register銀行往來調節表
bank statement破產
bankruptcy銀行往來登記簿
bareboat charter銀行結單
base period全權租船契約，空船租賃
base-stock method基期
basic cost基本存量法
basic dimension基額成本
basic standard cost基準尺度
basic variance基本差異
basing point基點
basing-point system基點制，產地加計運費法
basis基礎，基價
basis of accounting會計基礎
basis of distribution分配基礎
basket purchase整購
batch costing整批成本計演算法
bear賣空，空頭
bearer bond無記名債券
bearer check執票人支票，來人支票
bearer stock無記名股份
bearer stock certificate無記名股票
beating the gun先期交易(證券)
beginning inventory期初存貨
below par低於面值
below the line非經常專案，在界線下
beneficial interest受益權
beneficiary受益人
benefit效益
benefit fund reserve福利基金準備
bequest遺贈
betterment改良
bi-statement ratios兩表比率
bid price標價
bid sheet投標人名單
bill帳單，票據
bill discounted票據貼現，貼現票據
bill discounted with collateral securities附擔保票據貼現，附擔保貼現票據
bill of exchange匯票
bill of lading，B/L提單
bill of material規定用料單
bill of sale買賣契約
bill payable應付票據
bill receivable應收票據
bill rediscounted票據再貼現，再貼現票據
billing開單，開發票
billing machine開發票機
bin tag櫥櫃分格標籤，櫥櫃標籤
binding ledger訂本式分類帳
black market price黑市價格
blank endorsement空白背書
blanket insurance統保
blind entry無說明的分錄
block method (for controlling accounts)分段統制帳法
blocked currency管制通貨
blotter草帳
blue-sky law青天法(美各州證券發行法之通稱)
board of directors董事會
BOM，beginning of month月初
bond債券，保結
bond anticipation notes債券抵償庫券
bond coupon債券息票
bond discount unamortized未攤銷債券折價
bond dividend債券股利(以債券支付的股利)
bond fund債券基金，公債基金
bond indentures債券信託契約
bond interest債券利息
bond investment債券投資
bond notes債券式票據
bond ordinance or resolution債券法案
bond premium債券溢價
bond register債券登記簿
bond subscription債券認購書
bond valuation債券評價，債券計價
bonded debt，bonded indebtedness債券債務
bonds authorized and unissued未發額定債券
bonds-outstanding method (of amortizing bond discount)現負債額法(攤銷債券折價)
bonus獎金，紅利，加給
bonus bond紅利債券(用以給付紅利之債券)
bonus stock紅股
book cost帳面成本
book debt帳面債務
book entry帳面記錄
book inventory帳面盤存，帳面存貨
book loss帳面損失
book of final entry終結帳簿，分類帳
book of first record原始帳簿
book of original documents for payments支付憑證簿
book of original documents for payments for receipts收入憑證簿
book of original entry原始帳簿
book of secondary entry轉記帳簿
book profit帳面利益
book surplus帳面盈餘
book value帳面價值
bookings未交定貨
bookkeeper簿記員
bookkeeping簿記，簿記學
bookkeeping by card system卡片式簿記制
bookkeeping system簿記制度
bookkeeping transaction簿記事項
book，book of account帳簿
boot附加財產，補償財產
bordereau摘錄簿
Boston ledger波士頓式分類帳
boycott抵制
BOY，beginning of year年初
branch accounting分支店會計
branch accounts分支店帳目
branch cash account分支店現金帳戶
branch consignments，branch shipments寄交分支店貨物
branch control account分支店統制帳戶
branch ledger分支店分類帳
branch office general account分支店往來帳
branch office report分支店報告
break-up value折卸價值
breakdown細數，次序，損壞，分裂
breakeven analysis兩平分析
breakeven chart損益兩平圖
broker經紀人(證券商)
broker's loan經紀人貸款
brokerage commission經紀人傭金
brought forward承前
budget預算
budget document預算書，預算檔
budget law預演算法
budget manual預算手冊
budget message預算諮文
budget period預算期間
budget procedure預算程式
budget statement預算表
budget system預算制度
budget variance預算差異(標準成本制)
budgetary accounts預算帳目，預算帳戶
budgetary control預算控制
budgeted financial statement預計財務報表
building expense房屋費用
building-and-loan association建築信用合作社
bulk cargo散裝貨物
bull買空，多頭
bullion value金銀價值
bunched cost整批成本
bunched income整批收益(美所得稅)
burden負荷，製造費用
burden apportionment，burden distribution製造費用分配
burden center製造費用中心
burden cost製造費用成本
burden rate製造費用率
burden-credit account已分配製造費用帳戶
burden-in-process在制製造費用
burning ratio火險損失比率
business商業，營業
business combination營業合併，營業結合
business cycle商業迴圈
business enterprise [or entity or unit]企業機構[箇體或單位]
business income營業收益
business paper商業票據，商用單據
business report營業報告
business trust商業信託
business-interruption insurance停業保險
businessman's investment商業投資
but-for income特殊原由的收益
buyer's market購買者市場，供過於求
buying expense購買費用
buying quota購買估單
buying requisition請購單
by product recovery副產品抵償數
bylaws公司章程[細則]
byproduct副產品
C & F，cost and freight，C & F price包括運費價格
call催繳股款
call loan通知放款
call premium先期償還債券溢價
call price通知償還價格
call-up capital已催繳股本
callable bond通知償還債券
calls in arrears催繳逾期股款
cancellation註銷
cancelled check付訖支票
capacity能量，產能
capacity consideration產能考慮
capacity cost產能成本
capacity ratio產能比率，能率
capital資本
capital account資本帳戶
capital adjustment account資本調整帳戶
capital asset account資本資產帳戶，固定資產帳戶
capital asset，fixed asset資本資產，固定資產
capital bonus股利(英)
capital budget資本預算
capital coefficient資本係數(國民會計)
capital deficit，capital deficiency資本虧絀
capital dividend資本股利
capital expenditure budget資本支出預算
capital expenditure，capital outlay資本支出
capital fund資本基金
capital gain資本利得
capital gain option資本利得選擇
capital goods，fixed assets資本財，固定資產
capital improvement program，capital program資本性改良工程計畫，資本計畫
capital income資本收益
capital investment資本性投資
capital leverage資本變度，資本槓桿作用
capital liability資本負債，長期負債
capital loss資本損失
capital market資本市場
capital profit資本利益
capital projects fund，bond fund資本計畫基金，債券基金
capital receipt資本收入
capital reserve資本準備
capital resources資本資源
capital returned to stock holders in dividends攤還股本
capital revenue，capital income資本所入，資本收入
capital stock股本
capital stock authorized額定股本
capital stock outstanding發行在外股本
capital stock subscribed已認股本
capital stock subscription認股書
capital stock-common普通股本
capital stock-preferred優先股本
capital structure資本結構
capital sum本金總額
capital surplus資本公積
capital turnover資本週轉率
capitalization資本化，資本結構
capitalization ratio資本結構比率
capitalization unit資本化單位
capitalize資本化，化本
capitalized expense資本化的費用
capitalized profit資本化利益
capitalized surplus資本化公積
capitalized value資本化價值
card ledger卡片式分類帳
card of accounts，chart of accounts帳目表，會計科目表
carried interest附帶權益
carry back抵回，抵前(美所得稅)
carry down結帳，轉下
carry forward轉後(美所得稅)
carry [to]入[帳]，過[帳]
carrying value帳面價值，押品作價
cartage-in購貨車力
cartage-out銷貨車力
cash現金
cash account method (of cash budget)現金法(現金預算)
cash asset現金資產
cash audit現金審核
cash balance現金餘額
cash basis現金制，現金基礎，收付實現制
cash basis of accounting現金制會計，現金基礎會計，收付實現制會計
cash bonus現金紅利
cash book現金簿
cash budget現金預算
cash disbursements現金付出，現金支出
cash disbursements journal現金付出日記簿，現金支出日記簿
cash discount現金折扣
cash dividend現金股利
cash flow現金流程
cash flow-statement現金來源去向表，現金流程表
cash fund現金資金
cash in bank，cash in deposit銀行存款
cash in closed bank倒閉銀行存款
cash in transit在運現金，運送中現金
cash in treasury庫存現金
cash items現金項目
cash journal現金日記簿
cash on hand庫存現金
cash paid book現金付出簿
cash payback method (of capital budgeting)現金收回法(資本預算)
cash payment book現金付出簿，現金支付簿
cash payment journal現金付出日記簿
cash payments現金支出
cash price現金價格
cash purchase現購
cash receipts現金收入
cash receipts book現金收入薄
cash receipts journal現金收入日記簿
cash records現金記錄
cash register收銀機，現金登記機
cash remittance note解款單
cash sale現銷
cash sale book現銷簿
cash sale invoice現銷發票
cash short and over現金缺溢
cash statement現金表，庫存表
cash surrender value退還金(退保或終止其他契約)
cash tickets現銷票
cashier出納員
cashier check銀行本票
casual audit臨時審計
casual profit偶然利益
CA，chartered accountant會計師
ceiling限額，上限
ceiling price限價
center-ruled ledger中欄分類帳
cents percent每百元若干分(保險費率)
certain annuity，annuity certain確定年金
certificate book股票簿
certificate of auditor查帳證明書
certificate of balance sheet資產負債表審核證明書，平衡表審核證明書
certificate of completion of handling over charge交代清結證明書
certificate of deposit存款證，存款單摺
certificate of incorporation公司登記執照
certificate of indebtedness借據
certificate of stock股票
certified check保付支票
certified financial statement審定財務報表
certified public accountant，CPA註冊合格會計師，會計師
certifying officer付款簽證員
cestui que trust信託受益人
cestuis que trustent信託受益人(複數)
chain discount連鎖折扣
change fund找換金
channel discount特殊折扣
character classification性質別分類(帳目)
charge開支，借項
charge off出帳，沖銷
charge sales賒銷
charge tickets賒銷發票
charge to capital，capital expenditure資本支出
charge-and-discharge statement經管財產收支表
charges against revenue，revenue expenditure收益支出，所入支出
charm price廉價價格
chart圖表
chart of accounts帳目表，會計科目表，帳目組織系統圖
chart of attributes品質圖
chartered accountant註冊合格會計師(英)，會計師(英)
chartered hire計時船租費
chattel動產
chattel mortgage動產抵押
check支票，核對
check book支票簿
check book stubs支票存根
check figure核對數
check mark對號，核對符號
check register支票登記簿
checking accounts核對帳目
chief accountant會計主任
chronological book序時帳簿
chronological record序時記錄
chunk定樣
CIF price包括保險與運費的價格
CIF，cost，insurance，and freight貨價包括保險與運費
circularization通函詢證
circulating asset，current asset流動資產
circulating capital流動資金，流動資本
circulating liability，current liability流動負債
claim債權，求償，索賠
claimants ledger債權人分戶帳
class cost system分類成本制
class interval組距
class rate分類費率
classification manual帳目分類手冊
classification of accounts帳目分類，會計科目表
classification of costs成本分類
classification of funds基金分類
classified trial balance分類試算表
clear surplus concept淨盈餘學說
clearing account，suspense account暫記帳，過渡帳戶
clearing house票據交換所
clearing house statement票據交換所報表
clerical error筆誤
client委託人，當事人
client ledger委託人分戶帳
clock card上下工記時卡
close corporation股份不公開公司
closed account已結帳戶
closed mortgage [or bonds]限額抵押[或債券]，滿額抵押[或債券]
contract price約定價格
closed-end investment company閉口投資公司
closing結算，結帳
closing accounts，closing the books結帳
closing balance期終餘額
closing date結算日期
closing entry結帳記錄，結帳分錄
closing trial balance，postclosing trial balance結帳試算表，結帳後試算表
co-partner，partner合夥人
code number編號號數
code of professional ethics會計師職業道德規範
coding，codification編號
COD，cash on delivery，collect on delivery貨到付款
coefficient係數
coinsurance clause共同保險條款
collateral抵押品
collateral-trust bonds抵押信託債券
collateralize抵押借款
collection徵收，收帳
collection charge，collection fee代收票據費
collection expense收帳費用
collection period收帳期間
collective account，controlling account統制帳戶
collector's roll，tax roll賦稅徵收清冊
columnar analysis，columnar sheet多欄式分析表
columnar book多欄式帳簿
columnar journal多欄日記簿
columnar record多欄記錄
columnar system多欄式
columnar work sheet多欄式計算表
combination聯合，聯營，合併
combination bond聯合債券
combination numbering and lettering method文字數位元混合編號法
combination type of industry聯合式製造業
combined balance sheet合併資產負債表，聯合平衡表
combined cost and general ledger成本與普通聯合分類帳
combined depreciation and upkeep method折舊及保養合併計演算法
combined financial statement聯合財務報表，合併財務報表
combined journal and ledger聯合日記分類帳
commercial cost商業成本，業務費用
commercial discount商業折扣，商業貼現
commercial letters of credit商業信用狀
commercial paper商業票據
commission for collection收帳傭金
commitment，encumbrance約定付款，承諾，約束，保留數
common average簡單平均，普通海損
common carrier運輸業，承運商
common cost共同成本
common dollar accounting固定幣值會計
common logarithm常用對數
common stock普通股
common-law corporation股份公司
common-law trust商業信託
common-size statement共同比報表
community income共同收益
community of interest共同利益
community property共同財產
company law公司法
company limited by guarantee保證有限公司(英)
company limited by shares股份有限公司(英)
comparative balance sheet比較資產負債表，比較平衡表
comparative cost比較成本
comparative income statement比較損益表
comparative statement比較表
compare相比(審計)
compensation insurance職工賠償保險
compensatory balance最低存額
compensatory error，offseting error抵銷錯誤
compiling costs蒐集成本資料
complete transaction完整會計事項
complete [detailed] audit全部[詳細]審計
completion report完工報告
complex number複素數
complex trust複合信託
composite balance sheet綜合資產負債表，綜合平衡表
composite income sheet綜合損益表
composite life綜合平均壽年
composite rate綜合率
composite turnover綜合週轉數
composite-lift method (of depreciation)綜合壽年折舊法
composition債務和解
composition depreciation綜合折舊
compound amount of 1一元本利和
compound amount of 1 per period每期一元本利和
compound discount複利折現
compound interest複利
compound journal entry多項分錄
compound-interest method (of depreciation)複利折舊法
comprehensive audit綜合審計
comprehensive budgeting綜合預算
comptroller會計長
comptroller general of the United States美國聯邦政府審計長
compulsory fund強迫基金
compulsory reserve強制準備
computed price推計價格
concept概念
concession讓與
condensed balance sheet簡明資產負債表，簡明平衡表
condensed income statement簡明損益表
conditional endorsement條件背書
conditional sale附條件銷售
confirmation詢證
confirmation request請證
conglomerate company多角經營公司
consequential loss間接損失(保險業)
consideration訂約要因，補償
consignee承銷人
consignment寄銷
consignment expense寄銷費用
consignment profit and loss寄銷損益
consignment record寄銷記錄，承銷記錄
consignment sales寄銷品銷售，承銷品銷售
consignment-in (inward)承銷品，承銷
consignment-out (outward)寄銷品，寄銷
consignor寄銷人
consignor's note寄銷通知
consistency一致，一貫
consolidated balance sheet合併資產負債表，合併平衡表
consolidated financial statement合併財務報表
consolidated goodwill合併商譽
consolidated group合併集團
consolidated income statement合併損益表
consolidated return合併收益
consolidated surplus合併公積，合併盈餘
consolidated working fund合併周轉基金
consolidation合併
consolidation by lease租賃合併
consolidation by merger吸收合併
consolidation by purchase購買合併
consolidation excess合併溢額
constant cost，fixed cost固定成本
constant expense固定費用
constituent company子公司
construction account建築帳
construction work-in-process在建工程
constructive accounting會計制度設計
constructive receipt (of income)肯定收入
consumer price index消費者物價指數
consumption basis耗用基礎
containers容器，貨櫃
contango延期交割費
context關聯事由
continental system大陸制(簿記制度)
contingency analysis意外事故分析
contingency reserve意外事故準備
contingency table列聯表
contingent annuity或有年金
contingent asset或有資產
contingent charge，contingent cost或有開支，或有成本
contingent depreciation或有折舊
contingent fund意外事故基金
contingent liability或有負債
contingent liability of direct obligation直接性或有負債
contingent liability of secondary obligation間接性或有負債
contingent profit或有利益
contingent reserve，contingency reserve意外事故準備
continuing appropriation繼續經費
continuing cost繼續成本
continuous annuity繼續年金
continuous audit繼續審計，經常審計
continuous process method連續分步法(生產)
continuous system of physical inventory連續實地盤存制
continuous-process type of industry連續式產業
contra account封銷帳戶，相對帳戶
contra entry封銷記錄
contra valuation account封銷計價帳戶
contract authorization訂約授權
contract register契約登記簿
contract reserve約定準備
contract sales約定銷售
contract service約定勞務
contracts payable約定應付款
contractual dividend約定股利
contractual obligation契約責任
contractual reserve約定準備
contributed capital繳入資本
contributed surplus繳入公積
contribution margin，marginal balance邊際利益，邊際餘額
contribution theory貢獻說
control account，controlling account統制帳戶
control chart控制圖
controllable cost可控制成本
controlled accounts隸屬帳目
controlled company隸屬公司
controller會計長，主計長
controlling company統制公司
controlling ledger統制分類帳
controlling record統制記錄
controlling-company accounting統制公司會計
convention慣例
conventional accounting傳統會計
conventional depreciation通常折舊
conversion cost加工成本
conversion interval複利期間
converted balance sheet轉換後資產負債表，轉換後平衡表
convertible bond可換債券
convertible stock可換股份
cooling period，waiting period等待期間
cooperative accounting合作社會計
coordinate system座標制度
copyright著作權，版權
corporate accounting公司會計
corporate bond公司債
corporation by-laws公司章程
corpus本金
correcting entry，correction entry改正分錄
correlation table相關表
cosigned goods，consignment goods寄銷品
cost成本
cost absorption成本吸收，成本歸納
cost accountant成本會計員
cost accounting成本會計
cost accounts成本帳目，成本帳戶
cost adjustment成本調整
cost basis (of accounting)成本基礎
cost center成本中心
cost conscious成本意識
cost control成本控制
cost data成本資料
cost differentials成本差異
cost distribution，cost allocation成本分配
cost favour & exceptions成本優惠及例外
cost finding成本計算
cost finding techniques成本計算術
cost fluctuation成本變動
cost for decision-making決策用成本
cost formula成本公式
cost fraction成本分數
cost journal成本日記帳
cost ledger成本分類帳
cost less depreciation成本減折舊
cost manual成本會計手冊
cost memo成本通知單
cost of capital資金成本
cost of floor space地坪成本
cost of goods manufactured製成品成本
cost of goods purchased進貨成本
cost of labor，labor cost人工成本
cost of manufacture，manufacturing cost製造成本
cost of material材料成本
cost of operation作業成本
cost of production生產成本
cost of reproduction再生產成本
cost of sales銷售成本，銷貨成本
cost or market，whichever is lower成本與市價孰低
cost price成本價格
cost rate成本率
cost recording system成本記錄制度
cost records成本記錄
cost recovery成本收回
cost reduction成本抑減
cost report成本報告
cost review成本檢核
cost saving成本撙節
cost sheet成本單
cost standard成本標準
cost statement成本表
cost summarizing records成本彙總記錄
cost system成本制度
cost tag成本標籤
cost theory of value價值的成本說
cost to make and sell制銷成本
cost value成本價值
cost variance，cost variation成本差異
cost-benefit analysis成本效益分析
cost-effectiveness analysis，cost-benefit analysis成本效果分析，成本效益分析
cost-or-less principle成本或較低原則
cost-plus成本加利潤
cost-plus pricing成本加利潤定價
cost-recovery basis成本收回制
cost-recovery method成本收回法
cost-utility analysis成本效用分析
cost-volume-profit analysis成本產銷利潤分析
cost-volume-profit relationship成本產銷利潤關係
costing成本計算
costing unit，cost unit成本計算單位，成本單位
counter-sign副署，會簽
coupon bond附息票債券
coupon payable應付債券息票
coupon rate息票利率
coupon register息票登記簿
cover into轉入
coverage保額，範圍
covered reserve提存基金準備
covering entry詳盡分錄，掩飾分錄
covering warrant繳款書
credit貸方，貸項，貸記，信用
credit analysis信用分析
credit balance貸方餘額，貸餘
credit for returned goods退貨減帳
credit items貸項
credit memo貸項通知單，貸項憑單
credit rating agencies徵信機關
credit report徵信報告
credit sale賒銷
credit side貸方
credit standing信用程度
credit terms信用條件
creditor債權人
creditors equity債主權益
cross entry對銷分錄
cross reference對照
cross-cheque橫線支票
cross-footing交叉結總
cross-indexing對照索引
cross-section study橫斷面研究
crosscheck互校
cum dividend帶息股價
cumulative dividend累積股利
cumulative preferred capital stock累積優先股
cumulative sinking fund累積償債基金
cumulative voting累積投票法
current account往來帳戶，經常帳戶
current account balance sheet流動帳目平衡表
current assets流動資產
current audit繼續審計
current budget經常預算，本期預算
current cost經常成本，現時成本
current expenditure經常支出，本期支出
current expense經常費
current fund流動基金
current income經常收益，本期收益
current investment短期投資
current liabilities流動負債
current maturity本年到期之長期債務
current operating income statement當期營業損益表
current position流動財務狀況
current price時價
current profit and loss本期損益
current ratio流動比率
current resources流動資源
current return當年報酬率
current revenue經常所入
current special assessments當期特賦
current standard cost經常標準成本
current surplus本期盈餘
current taxes當期賦稅
current year's tax levy當年稅課
current-outlay cost現付成本
curve chart朵線圖
curve fitting曲線配合
customers account客戶帳
customers account discounted客帳貼現，貼現客帳
customers credit balance客帳貸餘
customers deposit客戶定金(保證金)
customers ledger客戶分類帳
customers statement客戶結單
cutoff截結
cutoff date截結日期
cutoff statement截結報單
cycle循環
cycle count循環盤點
cyclical movement循環變動
daily balance日計表
daily labor report人工日報單
daily material and spoilage report材料與壞料日報單
daily reports日報
daily time report工作時間日報單
daily work report工作日報單
damage goods損壞貨物
damage suit損害賠償訴訟
data processing資料處理
date draft定期匯票
date due，due date到期日
date of acquisition取得日期
date of balance sheet資產負債表日期，平衡表日期
date of certification證明日期
date of value起算利息日期
dated earned surplus注期公積
day book日記帳
day of grace寬限日
days' sales on the book，average collection period平均收帳期
de facto corporation，corporation de facto未立案公司
de jure corporation立案公司
dead assets無用資產
dead stock，obsolete stock陳廢存貨
deal買賣合約
dealer (in securities)證券商
Dean schedule (insurance)，analytic schedule狄恩表(保險)，火險風險表
death benefit死亡卹金
debenture (bond)信用債券
debenture capital債券資本
debenture stock債券(英)
debit借方，借項，借記
debit balance借方餘額，借餘
debt債務
debt discount債務折扣
debt limit債務限額
debt margin債務邊際
debt service債務費
debt service fund requirments債務基金應提數
debt service fund，sinking fund債務基金，償債基金
debt service requirment債務應付數
debt-paying ability償債能力
debtor債務人
debtors ledger債務人分戶帳
decimal system十進數字法
decimal time-reporting method十進計時法
decisionmaking accounting決策會計
declared capital，stated capital設定資本
declared dividend已公靠股利
declared value設定價值
decline in economic usefulness經濟效用減低
decreasing cost遞減成本
decrement貶值
deductible loss可減損失
deduction演繹，減項
deduction from gross income總收益的減項
deduction from income收益的減項
deduction from net income淨收益的減項
deed of trust信託契樣
defalcation侵佔，挪用
default違約
defaulted bonds違約債券
defective works瑕疵工作
deferral，deferment遞延項目
deferred assets遞延資產
deferred charges [debits][遞延借項]
deferred credits遞延貸項
deferred dividend遞延股利
deferred expense遞延費用
deferred income遞延收益
deferred liability遞延負債
deferred life annuity遞延生命年金
deferred maintenance遞延維持費
deferred overhead charges遞延間接費
deferred repairs遞延修理費
deferred revenue遞延收入
deferred serial bond遞延分期償付債券
deferred shares，deferred stock遞延股份
deferred special assessments遞延特賦
deferred unapplied expense遞延未分配費用
deferred-payment sale遞延付款銷售，遞延付款銷貨
deficiency虧絀，短欠
deficiency account，deficiency statement虧絀帳，虧絀表
deficit虧絀
deficit account虧絀帳戶
del credere擔保還款
del credere agent保付貨價代理人
delegation of authority授權
delinquent acounts過期客帳
delinquent instalment拖欠分期款項
delinquent special assessment過期特賦
delinquent taxes過期賦稅
delivered price交貨價格
delivery交貨，交割
delivery equipment運送設備
delivery expense運送費用
demand需求，即期
demand deposit活期存款
demand draft，demand bil即期匯票，票匯
demand notes即期票據
demurrage裝卸延誤費
department hour method分部時間法
departmental account分部帳戶
departmental accounting分部會計
departmental burden，departmental overhead分部間接費，分部製造費用
departmental capital分部資本
departmental charge分部開支
departmental cost分部成本
departmental expense分部費用
departmental overhead rate分部費用分攤率
departmental profit分部利益
departmental standard分部標準
departmentalization分部組織
dependent受扶養眷屬
dependent variable因變數
depleted cost耗余成本
depletion耗竭
depletion allowance備抵耗竭
depletion expense耗竭費用
depletion reserve耗竭準備
deposit存款，保證金
deposit fund balance保證金基金餘額
deposit slip存款單
deposit warrant繳款書
depositary，depository保管人
depreciable assets應折舊資產
depreciable cost應折舊成本
depreciate折舊，貶值
depreciated cost折余成本
depreciated original cost折余原始成本
depreciated value折餘價值
depreciation折舊，貶值
depreciation accounting折舊會計
depreciation base折舊基價
depreciation during construction建設期間折舊
depreciation expense折舊費用
depreciation fund折舊基金
depreciation method折舊法
depreciation rate折舊率
depreciation reserve折舊準備
depreciation unit折舊單位
depreciation-age-life method壽年折舊法
depreciation-annuity method年金折舊法
depreciation-appraisal method估價折舊法
depreciation-appropriation method盈餘分派折舊法
depreciation-arbitrary method任意折舊法
depreciation-changing percentage of cost less scrap method變率折舊法
depreciation-combined-depreciation-and-upkeep method折舊與保養合併法
depreciation-composite life method平均壽年折舊法
depreciation-compound interest method複利折舊法
depreciation-declining-balance [diminishing-provision] method餘額遞減折舊法
depreciation-equal-annual payment method年金折舊法
depreciation-fifty-percent method五成折舊法
depreciation-fixed instalment method分期定額折舊法
depreciation-fixed percentage of diminishing value method定率遞減折舊法
earmark surplus指定用途公積
depreciation-gross earning method總收益提成折舊法
depreciation-insurance method保險折舊法
depreciation-inventory method盤存摺舊法
depreciation-job method分批折舊法
depreciation-maintenance method維持折舊法
depreciation-output method產量折舊法
depreciation-percentage of original cost method原始成本定率折舊法
depreciation-production basis method產量折舊法
depreciation-proportional method on fixed base定額比例折舊法
depreciation-reducing balance method餘額遞減折舊法
depreciation-reducing instalment method分期遞減折舊法
depreciation-replacement method重置折舊法
depreciation-retirement method報廢折舊法
depreciation-revenue method營業收入折舊法
depreciation-service output method服務產出折舊法
depreciation-service-capacity method服務能量折舊法
depreciation-sinking fund method償債基金折舊法
depreciation-straight line method直線折舊法
depreciation-sum of expected life method預計年限總數折舊法
depreciation-sum of the year digit method年數加總折舊法
depreciation-uniformity varying amounts method規則變動折舊法
depreciation-unit cost method單位成本折舊法
depreciation-unit method個別折舊法
depreciation-working hour method工作時數折舊法
descent無遺囑處分
descriptive financial statement附說明財務報表
desired-profit point預計利益點
detail account明細帳目
detailed audit詳細審計
detailed ledger明細分類帳
detailed supporting statement明細附表
detection of errors錯誤的偵察
detection of fraud無弊的偵察
deterioration損耗
development cost開發成本
development expense發展費用
deviation偏差
devise不動產遺贈
dies鑄模
differential cost差異成本，差量成本
differential earning差別利益
differential income差別收益
differential profit ratio差別利潤率
dilution產權減損
direct closing method直接結演算法
direct cost直接成本
direct costing直接成本法
direct debt直接債務
direct department直接部門
direct departmental expenses直接部門費用
direct distribution直接分配
direct labor直接人工
direct labor budget直接人工預算
direct labor cost直接人工成本
direct labor cost method直接人工成本法(指間接費分配)
direct labor hour method直接人工時法(指間接費分配)
direct liability直接負債
direct material直接材料
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
drafted general budget總預算草案
drawee付款人
drawer發票人
drawings提取
drop shipment直接裝運
dual presentation雙列表達法
dual system二重制(政府會計)
due到期
due date到期日
due from other funds其他基金欠付
due to consignor應付寄銷帳款
due to fiscal agent欠付財務代理人
due to other funds欠付其他基金
dunnage & fittings墊艙隔艙費
duty drawback退稅
dynamic ratio動態比率
dynamic statement動態報表
E & OE，errors & omissions excepted發現錯漏如數改正
earmark指定用途
interim期中
earned surplus營業公積
earning power獲得能力
earning rate收益率
earning-capacity value收益能力價值
earnings收益
earnings capitalized value收益化本價值
earnings per share每股收益
earnings statement，income statement損益表
easement地役權
economic activity經濟活動
economic cost，current cost經濟成本，經常成本
economic goods經濟財
economic interest經濟權益
economic life經濟壽年
economic lot size經濟批購量
economic unit經濟單位
effective interest rate實際利率
effective rate實際比率
efficiency variance效率差異
elaborative sequence分解順序
elastic low-par stock彈性低面值股份
electric power cost電力成本
electronic data processing，EDP電子資料處理
elimination銷除
eliminations ledger銷除分類帳
embezzlement侵佔
emblements作物權益
emergency amortization，accelerated depreciation緊急攤銷，加速折舊
emergency facilities緊急設備
empirical經驗的
employees' insurance fund職工保險基金
employees' pension fund職工卹養基金
employees' savings fund職工儲金
employers' liability insurance雇主責任保險
employment department人事部
EMV，expected monetary value預期幣值
encumbrance保留數，不動產的負擔
end product成果
ending inventory期末存貨
endorser背書人
endowment earnings fund balance留本收益基金餘額
endowment fund留本基金
endowment principal fund balance留本本金基金餘額
enter登帳，過帳
enterprise accounting企業會計
enterprise cost企業成本
enterprise debt企業債務
enterprise fund企業基金(政府會計)
enterprise value，going-concern value企業價值，繼續經營價值
entertainment交際費
entity個體
entity accounting個體會計
entity theory個體說
entrepreneur企業家
entry記錄，分錄
EOM，end of month月終
EOY，end of year年終
equal instalment system等額分期付[收]款制
equalization point，basing point平衡點，基點
equalization reserve平衡準備
equalizing dividend勻期股利
equated maturity平均期日
equipment設備，動產設備
equipment trust bond設備信託債券
equipment trust certificate設備信託證
equitable rate basis公平費率基礎(公用事業)
equity權益
equity financing集資
equity in leased property租賃財產權益
equity method權益法
equity ownership業主權益
equity ratio權益比率
equity receiver清算人
equity security主權憑證
error錯誤，誤差
errors in posting過帳錯誤
errors of commission記帳錯誤
errors of compensation相抵錯誤
errors of omission遺漏錯誤
errors of principles原理錯誤
escalation price自動加價契約價格
escalator clause伸價條款
escapable cost可免成本
escape clause免除條款
establishment產業單位
estate財產，遺產
estate accounting遺產會計
estate corpus遺產本值
estate income遺產收益
estate tax遺產稅
estimated balance sheet預計資產負債表，預計平衡表
estimated cost估計成本
estimated cost system估計成本制
estimated cost value估計成本價值
estimated liability估計負債
estimated life估計壽年
estimated loss from sales預計銷售損失
estimated loss from sales valuation of merchandise inventory按售價估計存貨損失
estimated market value估計市價
estimated physical life估計實際壽年
estimated profit and loss statement預計損益表
estimated profit from sales預計銷售利益
estimated revenue預計收入，預計所入
estimated revenue receipts預計所入收入
estimated service life估計使用壽年
estimated statement估計表
estimated uncollectible accounts recievable預計壞帳
estimated uncollectible current taxes預計當期壞稅
estimated uncollectible delinquent taxes預計過期壞稅
estimated uncollectible interest and penalties on taxes預計欠稅利息與罰款損失
estimated uncollectible tax liens預計欠稅留置權損失
estimates of expenditures歲出概算
estimates of revenue歲入概算
estimating cost system，estimated cost system估計成本制
even lot，round lot整批
events and condition事件與情況
evidence憑證
evidence record憑證記錄
ex-dividend除息
ex-right除權
Ex.除外
exact interest實計利息
examine檢查
examiner檢查員
exception查帳附注，查詢事項
excess profit tax過分利得稅
exchange交換，匯兌，交易所
exchange check交換支票
excise tax營業稅
exclusion限定範圍條款(保險契約)
exclusion from taxable income免計所得
executor遺囑執行人
exemption免稅額，豁免
exhaustion耗竭
exhibit主要表，正表
expansion擴充
expected monetary value，EMV預期幣值
expected value預期值(統計)
expendable fund備用基金
expended appropriation已用經費
expenditure支出
expenditure control支出控制
expenditure disbursement支出付出
expenditure rate支出限度
expense費用
expense account費用帳戶，費用帳目
expense assets費用資產(指用品等)
expense budget費用預算
expense center費用中心
expense control費用控制
expense cost費用成本
expense distribution費用分配
expense invoice費用清單
expense ledger費用分類帳
expense standard費用標準
expense standing order，standing order製造費用單
expenses payable應付費用
expenses statement費用表
experience rating經驗費率
experimental expense試驗費用
experimental labor試驗人工
experimentation cost試驗成本
expired cost已耗成本
expired expense已耗費用
expired patent value已耗專利權價值
expired utility已耗效用
explanatory statement敘述式報表
explicit interest外現利息
express trust書面信託
extended coverage增加保險範圍
extension擴充，展期，數量乘單價
exterior liability對外負債
external analysis外界分析
external audit外界審計
external auditor外界審計員
external depreciation外在折舊
external transaction對外事項，對外交易
extinguishment reserve銷除債務準備
extra dividend額外股利
extraneous earnings額外盈餘
extraneous expenses額外費用
extraneous income額外收益
extraneous loss額外損失
extraordinary budget非常預處
write off劃銷
extraordinary depreciation非常折舊
extraordinary expenditure特殊支出
extraordinary loss非常損失
extraordinary profit非常利益
extraordinary receipts特殊收入
extraordinary revenue特殊收入，特殊所入
extrapolation外推法
face amount，face value面值
face-amount certificate面值證書
factor包收商，融資商
factor of production生產要素
factor rate製造費用分配率
factor's holdback承受客帳保留額
factorail階乘積
factoring承收應收帳款
factoring commission承收客帳手續費
factory books工廠帳簿
factory burden工廠間接費
factory burden cost工廠間接費成本
factory cost sheet製造成本單
factory cost，manufacturing cost製造成本
factory expense analysis製造費用分析
factory expense，manufacturing expense，factory overhead製造費用
factory hour工廠時間
factory journal工廠日記帳
factory ledger工廠分類帳
factory ledger controlling account工廠分類帳統制帳戶
factory order，production order生產通知單，在製品成本單
factory supplies工廠用品
fair maket value公平市價
fair presentation公允表達
fair return合理報酬
fair value公平價值
fair-trade price公平交易價格
fairness適當(財務報告)
fallacious deferred charge虛偽遞延借項
false entry假記錄
false profit虛盈實虧
family partnership家庭合夥
fan out分列
farm-price method產地作價法
FAS price船邊交貨價格
FAS，free alongside ship船邊交貨
favorable variance有利差異
feedback回饋
fees規費，公費，費
fictitious accounts receivable虛構應收帳款
fictitious assets虛構資產
fictitious capital虛構資本
fiduciary財產受託人
fiduciary accounting信託會計
fiduciary relationship信託關係
field auditor駐外查帳員
filing歸檔
final account決算帳目
final budget核定預算
final cost最後成本
final dividend終結股利
final inventory期末存貨
final report決算報告
final statement決算表
final value終價
financial accounting財務會計
financial accounts財務帳目
financial budget財務預算
financial condition財務狀況
financial control財務控制
financial executive財務主管
financial expense財務費用
financial income財務收益
financial information system財務情報制度，財務資料系統
financial investigation財務調查
financial investment財務投資
financial management expense財務管理費用
financial operation財務經營
financial policy財務政策
general cash普通現金
financial position statement，balance sheet財務狀況表，平衡表
financial position，financial condition財務地位，財務狀況
financial ratio財務比率
financial report財務報告
financial standard財務標準
financial statement財務報表
financial structure財務結構
financial transaction財務事項，財務交易
financing cost資金成本
finder中人
finished cost完工成本
finished goods，finished stock製成品，產成品
finished job已完工作
finished parts製成零件
fire loss adjustment火災損失調整
firm商號，經營個體
firm contract束縛性契約
firm policy確定的政策
firm price約定價格
firm sale contract確定銷售契約
first agent財務代理人
first cost，original cost原始成本
first mortgage第一抵押權
first mortgage bond第一抵押權債券
first-in-first-out先進先出法
fiscal closing date會計期終結帳日，年度結帳日
fiscal period會計期間
fiscal period appropriation歲定經費
fiscal year會計年度
fit (a curve)配合(曲線)
fixed assets固定資產
fixed budget固定預算
fixed capital固定資本
fixed charge固定開支
fixed cost，fixed expense固定成本，固定費用
fixed debt固定債務
fixed deposit定期存款
fixed instalment method分期定額法
fixed intangible assets固定無形資產
fixed liability固定負債
fixed loan secured定期擔保放款
fixed overhead variance固定間接費差異
fixed percentage basis固定百分率法
fixed plant，plant廠房設備
fixed regular working capital固定正常運用資本
fixed resale price約定轉售價格
fixed tangible assets固定有形資產
fixed trust固定信託組織
fixed-asset unit固定資產單位
fixture裝置
flash report快報
flat無息
flat cost淨成本
flexible budget彈性預算
flexible standard budget彈性標準預算
float託收中存款
floating assets，current assets浮動資產，流動資產
floating debenture短期信用債券
floating debt浮動債務，流動債務
floating liability浮動負債，流動負債
flow chart流程圖
flow line流程線
flow of costs成本流程
flow of resources資源流程
fluctuation in exchange匯率變動
FOB destination目的地交貨
FOB plant，FOB factory工廠交貨
FOB price某地船上交貨價格
FOB pricing某地船上交貨定價
FOB，free on board某地船上交貨(置於地名之前)
focal date假定起息日
folio column頁數欄
folio reference參見帳頁
foot-note注腳，附注
footing結總
force account method自辦工程法
forced sale value清算價值
forecasted statement預測表
foreclosure value沒收擔保品價值
foreign exchange國外匯兌，外匯
foreign-trade financing國際貿易財務調度
forfeited stock沒收股份
forfeiture沒收
form格式
formal正式的
formula control公式控制
formula cost system公式成本制
forward sale銷貨合同
founders' shares，founders' stock發起人股份
fractional stock warrant零股認股證
frame體系(統計)
franchise專營權，特許權
free asset自由資產
free currency自由通貨
free market value自由匯率
free price自由價格
free surplus任意公積
freehold不動產所有權
freight absorption運費免收
freight bill運費單
freight not allocated未分配運費
freight notice運費通知單
freight paid at destination目的地付運費
freight paid in advance預付運費
freight to be deducted應扣代付運費
freight-in，freight inward進貨運費
freight-out，freight outward銷貨運費
freight，freight charge運費
frequency chart次數圖
frequency curve次數曲線
frequency distribution次數分配
frequency polygon次數多邊形
fringe benefit福利
frozen asset凍結資產
frozen credit呆欠
fuel燃料
full cost完全成本
full costing完全成本法
full disclosure充分表達
full endosement記名背書
full faith and credit十足信用
full faith and credit bond，general obligation bond十足信用債券，普通負擔債券
full liability完全責任
full standard burden全標準間接費
full-paid capital stock全部繳清的股本
fully secured creditor擔保充分的債權人
fully secured liability擔保充分的負債
function-type organization分職式組織
functional accounting，activity accounting職能會計，業務會計
functional depreciation功能折舊
functional expense"職能別費用
fund基金，資金
fund accounting structure基金會計結構
fund accounts基金帳目
fund asset基金資產
fund balance基金餘額
fund balance receipts基金餘額收入
fund balance sheet基金平衡表
fund group基金組合
fund liability基金負債
fund obligation基金負擔
fund pool基金聯營投資
fund procedure基金程式
fund surplus，fund balance基金剩餘，基金餘額
funded debt長期債務
funded deficit長期虧絀
funded reserve基金準備
funding債務長期化
funding bond債務長期化債券，償債債券
funding depreciation折舊專款
funds flow statement資金流程表
funds held in custody保管款
funds statement，statement of application of funds資金表，資金運用表
furniture and fixtures器具裝置
future delivery期貨
futures遠期交易
futures price期貨價格
gain利益
gain on realization of assets變產利益
gain or loss損益
garnished wages扣發工資
general accountant普通會計人員
general accounting普通會計
general accounting department普通會計部
general accounting report普通會計報告
general accounting system普通會計制度
general administrative expense普通管理費用
general and administrative expenses總務及管理費用
general annual report年度總報告
general audit普通審計
general average共同海損
general balance sheet普通平衡表
general bonded-debt and interest group of accounts普通債券本息帳類
general bonded-debt fund普通債券債務基金
general budget普通預算，總預算
general contingency reserve一般意外準備
general cost-benefit models一般成本效益模式
general estimates普通概算，總概算
general expense，administrative expense總務費用，管理費用
general final accounts普通決算，總決算
general fixed assets普通固定資產
general fixed assets fund普通固定資產基金
general fixed assets group of accounts普通固定資產帳類
general fund普通基金
general government property公務財物
general indirect labor普通間接人工
general inventory財產目錄
general journal普通日記帳
general ledger總分類帳
general ledger accounts總分類帳目，總分類帳戶
general ledger for properties and commodities財產統制帳
general legacy普通遺贈
general long-term debt普通長期債務
general long-term debt and interest group of accounts普通長期債務本息帳類
general long-term debt group of accounts普通長期債務帳類
general obligation bonds普通負擔債券
general obligation special assessment bonds普通負擔特賦債券
write up升值
general operating expense一般營業費用
general overhead一般間接費
general partner普通合夥人
general partnership普通合夥
general purpose statement普通決算表
general records普通記錄
general reserve普通準備
general revenue普通所入
generally accepted一般公認
generally accepted accounting principle一般公認會計原則
geometric mean幾何平均數
geometric progression幾何級數
gift tax贈與稅
giving-effect statement預期報表
GNP，gross national product國民生產毛額(社會會計)
go-and-not-go gage容許袤侜蝢?統計品質控制)
going concern value繼續經營價值
goods貨物
goods and services貨物及勞務
goods in process，work in process在產品，在製品
goods in transit在運品
goods on hand，inventory存貨
goods on order定貨
goods-in on consignment，consignment-in承銷，承銷品
goods-out on consignment，consignment-out寄銷，寄銷品
goodwill商譽
goodwill partner商譽合夥人
government administration expense政事費用
government bond公債
government property公有財物
government revenue collecting offices徵收機關
government-operated enterprise公營事業
government-owned enterprise公有營業
governmental accounting政府會計
governmental unit's share of assessment improvement costs政府分擔特賦改良物成本
grace period寬限期
grant，grants-in-aid補助金
graphic solution圖解
graphic statement圖形表
gray market操縱市場，黑市
gross總額，毛額
gross appreciation漲價毛額
gross bonded debt債券債務總額
gross book value資產帳面毛額
gross cost of merchandise sold銷貨總成本
gross declination跌價毛額
gross earnings，gross income毛利，總收益
gross liability總負債
gross loss毛損
gross margin，gross profit毛利
gross price毛價，總價
gross profit analysis毛利分析
gross profit method of inventory毛利估計盤存法
gross profit on sales，gross trading profit銷售毛利
gross profit ratio毛利率
gross profit test毛利測驗法
gross revenue總所入
gross sales銷售總額
group depreciation分組折舊
group financial statement分組合併報表
group of accounts帳類
group procedure集體(折舊)法
group product集體產品
grouping financial statement報表之分組合併
growth curve成長曲線
guarantee被保證人，保證
guarantee deposit押金
guaranteed bond保證債券
guaranteed dividend保證股利
guaranteed stock保證股，保息股
guarantor保證人
guaranty fund保證金
guideline life標準壽年
half finished good半製品
hand over交代
hand tool手工具
harmonic mean調和平均數
harmonic progression調和級數
head office control account總店統制帳戶
head office current總店往來
head-end business車後運輸
heat，light and power熱光與動力費
hedge套利
hedge clause卸責條款
hidden reserve，secret reserve秘密準備
high & low points method高低點法
hire purchase租購
historical cost過去成本
historical dollar accounting原始幣值會計
historical method實際數量分配法
hold-harmless agreement轉移責任契約
holder in due course善意執票人
holding company股權公司
holding period持有期間
holding-operating company營業股權公司
home office總店，本店
home office current總店往來
homogeneity均質
homogeneity of cost成本補償均等原則
horizontal analysis橫的分析
horizontal combination橫式綜合
hour cost時成本
hypothecated asset，pledged asset質押資產
hypothecation質押
hypothetical cost假定成本
hypothetical interest假定利息
iceberg principle冰山原理
ideal standard cost理想標準成本
identification method辦認法
identity恒等式，本體
identity of organizational，budgetary and accounting unit組織預算會計三位一體
idle capacity空閒能量
idle capacity cost空閒能量成本
idle capacity variance空閒能量差異
idle equipment閒置設備
idle fund閒置資金
idle plant閒置廠場設備
idle time空閒時間
idle time supplementary rate停工時間補充分配率
imaginary fund假想基金
immaterial annuity尋常年金
immaterial asset，intangible asset無形資產
immediate asset，current asset流動資產
immediate liability，current liability流動負債
immovable property，real property不動產
impairment (of capital)虧絀
impairment of capital account專絀帳戶
impersonal account非人名帳戶
impersonal asset非對人資人，債權外資產
impersonal entity非人個體
implements用具
implication關聯
implicit interest內含利息
implicit interest charge內含利息開支
implicit interest revenue內含利息所入
implied cash cost內在付現成本
implied contract默認契約
implied trust默認信託
impound扣押
imprest cash，imprest fund定額零用金
imprest system定額預付制
improvement改良，改良物
improvement authorized核准改良
improvement expense改良費用
improvements and extensions改良與擴充
improvements in progress，improvements in process在程改良工程
improvements on leased property租賃財產改良
inter-vivos trust生存信託
improvements other than buildings建築物外其他改良物
impute設算，推算
imputed cost設算成本，推算成本
imputed interest設算利息，推算利息
imputed rent設算租金
in-charge accountant，accountant in charge主辦會計員，主辦會計師
in-cycle work機器運轉時工作
inactive stock report呆存材料報告單
inadequacy不適用
inadequate capacity不敷能量
inadmissible asset免稅資產
inadmitted asset免計資產(保險會計)
incidental revenue雜項收入，雜項所入
income收益，所得
income account收益帳戶，收益帳目
income and expense收益與費用
income beneficiary收益享受人，遺益享受人
income bond收益債券
income charge收益開支
income deduction收益減項
income from investment投資收益
income from royalties版稅收益
income realization收益實現
income sheet ratio損益比率
income sheet，income statement損益表
income statement adjustment損益表調整
income tax所得稅
income tax reserve所得稅準備
incorporation設立登記，註冊
increment增值
incremental cost增量成本，增支成本
indebtedness債務
indenture契約
independence獨立，超然
independent accountant獨立會計師
independent audit獨立審計
independent variable自變數
indeterminate appropriation無限經費
index number指數
index of correlation相關指數
index of creditors債權人指數
indirect charge，overhead間接費
indirect cost間接成本
indirect department間接部門
indirect expense間接費用
indirect labor間接人工
indirect liability間接負債
indirect manufacturing cost間接製造成本
indirect material間接材料
industrial accident fund reserve工人餘額撫養基金準備
industrial aid bond實業債券
industrial cost system工業成本制度
inequality不等式
inequation不等方程式
inflated profit虛抬利益
inflation通貨膨脹
inflexible burden固定間接費
informal record非正式記錄
information情報，資料
information at source所得來源資料
inheritance tax遺產稅
initial inventory期初存貨
initial mark up原始加價
initial surplus期初盈餘，原始盈餘
input投入
input-output投入產出
insolvency，insolvent無償債能力
installation cost裝置成本
installment分期付款，分期收款
installment accounts receivable應收分期帳款
installment bond分期償還債券
installment method of accounting分期付款會計
installment sale分期付款銷貨
installment scrip book分期付款收據簿
institutional accounting公益事業會計
insurable interest可保權益
insurable value可何價值
insurance expense保險費
insurance fund保險基金
insurance fund reserve保險基金準備
insurance policy保險單
insurance premium unexpired未耗保險費
insurance register保險登記簿
insurance reserve保險準備
insure投保
intangible asset無形資產
intangible value無形價值
integer整數
interchangeable parts可替換零件
intercompany account公司間往來
intercompany elimination公司間銷除
intercompany expense公司間費用
intercompany profit公司間利益
interdepartmental income部門間收益
interdepartmental profit部門間利益
interest利息
interest and penalties receivable on taxes應收欠稅利息與罰款
interest charged to cost計入成本利息
interest cost利息成本
interest due到期利息
interest during construction建築期間利息
interest earned，interest received利息收入
interest expense，interest charge，interest paid利息費用
interest fund利息基金
interest income tax利息所得稅
interest income，interest revenue利息收益，利息收入
interest on capital資本利息
interest on investment投資利息
interest payable應付利息
interest payable reserve應付利息準備
interest rate利率
interest receivable應收利息
interest receivable on investments應收投資利息
interest receivable-special assessments應收特賦利息
interest reserve利息準備
interest suspense利息暫記
interest-bearing note附息票據
interest-conversion period轉換利息日期
interference幹擾(統計品質控制)
interfund accounts基金間帳目
interfund loan基金間貸款
interfund receivables and payables基金間應收應付項目
interfund settlement基金間清帳
interfund transfer基金間移轉
intergovernmental revenue政府間所入
interim audit期中審核
interim balance期中餘額
interim balance sheet期中平衡表
interim borrowing期中借賒
interim closing期中結算
interim date中間日
interim dividend期中股利
interim report期中報告
interim statement期中報表
interlocking directorate連鎖董事
intermediate account中間帳戶
intermediate ledger中級分類帳
internal analysis內部分析
internal auditing內部審核
internal auditor內部審核員
internal check內部牽制
internal check system內部牽制制度
internal control內部控制
internal control system內部控制制度
internal ratio內部比率
internal reporting內部報告
internal transaction內部會計事項
interpolation插補法
intestate無遺囑死者
intragovernmental service fund，working capital fund政府內部服務基金，運用資金基金
inventory存貨，盤存，財產目錄
inventory adjustment存貨調整
inventory control存貨控制
inventory of supply用品盤存
inventory pricing存貨計價
inventory profit盤存盈餘
inventory record存貨記錄
inventory report存貨報告
inventory reserve存貨準備
inventory short and over存貨缺溢
inventory suspense account存貨暫記帳戶
inventory turnover存貨週轉率
inventory valuation存貨評價
inventory value存貨價值
invested capital投入資本
investigation檢查
investigation certificate稽察證
investment投資
investment adviser，investment counsel投資顧問
investment asset資金資產
investment banker投資銀行業
investment company投資公司
investment in default拖欠的投資
investment in general fixed assets普通固定資產投資
investment ledger投資分類帳
investment of reserve準備金投資
investment of sinking fund償債基金投資
investment trust投資信託
investment trust company投資信託公司
investment turnover投資周轉數[率]
investment value投資價值
invisible gain無形利益
invisible loss無形損失
invoice發票
invoice adjustment發票調整
invoice book發票薄
invoice cost發票成本
invoice inward book購貨發票簿
invoice outward book銷貨發票簿
invoice register發票登記簿
involuntary conversion強迫變換
inward freight and cartage運入運費
IOU，I owe you借據
irregularity不合常規
irrelevant cost無關成本
irrevocable trust不可撤銷的信託
issue costs (on bonds or stock)發行成本(公司債或股票)
issued capital已發股本
item項，項目
items received in advance預收項目
job批，工作
job account工作帳戶
job card，work ticket工作卡
job cost system分批成本制
job costing，job-order costing分批成本計算
job lot分批，批量
job lot method，job method分批法
job office工務處
job order分批工作通知單
job order cost sheet分批成本單
job order cost system分批成本制
job production分批生產
job system分批制
job time report工作時間報告
jobs in operation進行中工作
jobs in process在程工作
joint account聯立帳戶
joint adventure，joint venture短期合營
joint and several liability個別連帶責任
joint bonds合發債券
joint consignment合夥寄銷
joint cost，joint expense聯合成本，聯合費用
joint facilities income共同設備收益
joint product聯產品
joint product method聯產品法
joint services共同勞務
joint stock association，joint stock company股份組合，股份公司
joint tenant共同財產所有者
joint venture investment短期合營投資
journal日記帳，分錄簿
journal day book分錄日記簿
journal entry分錄，分錄記錄
journal voucher分錄憑單，分錄傳票
journalize分錄
judgement bond判決債券
judgement sample判定選樣
judgements payable判決應付款
junior accountant初級會計員
junior security次級證券
junk廢料
junk value廢料價值
justification請款說明
kind實物
kiting冒空，移挪補空
kiting cheque空頭支票
knocked down，KD機器拆散裝運
known liability已知負債
known loss已知損失
label標誌，標籤
labor人工
labor budget人工預算
labor control人工控制
labor cost人工成本
labor cost sheet人工成本單
labor hour method人工時法
labor hour rate人工時率
labor in process在制人工
labor standard人工標準
labor statement人工表
labor turnover人工周轉率
labor variance人工差異
labor-saving device省工法
lag落後
land contract土地契約
land improvements土地改良，土地改良物
landed price抵岸價格
language sheet預算說明書
lapping截留挪用
lapse失效，停止支用
lapsing schedule逐期折舊明細表
last-in first-out method，LIFO後進先出法
lay days靠岸日數
lead time準備期間
lease租賃
lease-squares method“最小二乘方”法，最小平方法
leased property租賃財產
leasehold租賃權益
ledger分類帳
ledger accounts分類帳目，分類帳戶
ledger asset帳面資產
ledger clerk帳務員
ledger control分類帳統制
ledger journal分類日記帳
ledger sheet分類帳頁
ledger transfer分類帳結轉法
legacy遺贈
legal budget法定預算
legal capital法定股本
legal debt limit法定債務限額
legal debt margin合法債務邊際
legal entity合法個體
legal investment合法投資
legal liability法律責任
legal opinion合法認定
legal reserve法定公積，法定準備
legal surplus法定盈餘
legal value法定價值
legatee遺產受贈人
less-than-carload lot零擔貨運
lessee承租人
lessor出租人
letter of credit，L/C信用狀
letters of administration選定遺產管理人命令
leverage挺率，財務槓桿作用
levy征課
liability負債
liability account負債帳戶
liability between partners合夥人間的責任
liability certificate負債證明書
liability dividend負債股利
liability for acceptance承兌責任
liability for endorsement背書責任
liability insurance責任保險
liability reserve負債準備
licensed public accountant註冊會計師
lien留置權
life annuity終身年金
life insurance premiums人壽保險費
life table耐用年限表
life tenant終身受益人
limited annuity定期年金
limited audit有限審核
limited company，limited liability company有限公司
limited liability有限責任
limited partnership有限合夥
limited-life asset有限壽年資產
line of credit，credit line信用限額
line-item appropriation分項經費
line-production method線路生產法
linear programming線型計劃
linear responsibility chart，LRC線型責任圖
linear trend直線趨勢
liquid asset流動資產
liquid capital流動資本
liquid investment，temporary investment暫時投資
liquidating dividend清算攤還股利
liquidation清算
liquidation account清算變產帳目
liquidation profit and loss清算損益
liquidation value清算價值
liquidator清算人
liquidity清償力
list of balance餘額表
list price定價
listed上市
listed securities上市證券
literal symbol文字標號
load factor負荷因素
load factor pricing負荷因素定價
load factor ratio負荷因素比率
loading附加，間接費用
loan fund貸款基金
loaned labor借用人工
loans on collateral證券擔保債款
loans payable應付借款
loans receivable應收貸款
loans to subsidiaries附屬機關放款
local improvement fund，special assessment fund地方改良基金，特賦基金
local improvement tax，special assessment地方改良賦稅，特賦
long多頭
long account多頭帳戶
long-end interest遞減付息
long-form report詳細查帳報告
long-term bond長期債券
long-term budget長期預算
long-term compensation長期報酬
long-term contract長期合約
long-term creditor長期債權人
long-term debt長期債務
long-term lease長期租賃
long-term liability長期負債
long-term notes payable應付長期飄揚
loose-leaf ledger活頁分類帳
loro accounts來帳(國際匯兌)
loss損失
loss and gain，profit and loss損益
loss on bad debts壞帳損失
loss on property retired資產報廢損失
loss ratio損失比率(保險)
lost discount，discount lost折扣喪失
lost labor虛耗人工
lost time虛耗時間
lost usefulness效用消失
lot批
lot method分批法(生產)
lot number批數
lot-acceptance sampling，acceptance sampling認可選樣
lot-tolerance percent defective缺點空話率
LRC，linear responsibility chart線型責任圖
lum-sum purchase整批購買
lump-sum allotment整數經費分配
lump-sum appropriation整數經費
machine cost機器成本
machine hour method機器時法
machine hour rate機器時率
machine tool機作工具
machine work report機器工作報告
machinery and equipment機器與設備
machinery and tools機器與工具
machinery equipment機器設備
main book主要帳簿
maintenance department expense維護部費用
maintenance reserve維持準備
majority interest多數股權
majority-owned subsidiary握有多數股權之附屬機構
make-ready time生產準備時間
malfeasance不法行為
management action reporting system，MARS管理行動報告制
management by exception例外管理
management information system，MIS管理情報制度，管理資料系統
management issue管理股份
management science管理科學
management-investment company管理投資公司
manipulation操縱
manipulation of accounts帳目竄改
manual手冊
manual of accounting，manual of accounts會計手冊
manual rate標準保險費率
manufacturing account製造帳戶
manufacturing and factory equipment製造與工廠設備
manufacturing cost，factory cost製造成本，工廠成本
manufacturing department製造部
manufacturing division製造部門
manufacturing expense製造費用
manufacturing expense distribution製造費用分配
manufacturing expense in-process在制製造費用
manufacturing expense ledger製造費用分類帳
manufacturing expense standing order製造費用經常單
manufacturing overhead製造間接費
manufacturing overhead applied account已分配製造間接費帳戶
manufacturing statement製造成本表
manufacturing statistics製造統計
manufacturing supplies製造用品，物料
map of machine location機器位置圖
maratoriam停止支付
margin保證金，差額
margin of safety安全邊際
marginal analysis邊際分析
marginal balance邊際餘額
marginal cost邊際成本
marginal costing邊際成本法
marginal income ratio邊際收益比率
marginal productivity邊際生產力
marginal unit cost邊際單位成本
marginal utility analysis邊際產用分析
mark down減低標價，減價
mark down cancellation減價取消
market高層，推銷，市價
market objectives市場目標
market price，market value市價
market ratio市價比率(每股市價與每股上期盈利之比)
marketable securities有價證券
marketing cost行銷成本
markon加價
markup增高標價，加價
markup cancellation加價取消
marshal序列
MARS，management action reporting system管理行動報告制
master budget主要預算
master control account主要統制帳戶
matching配合
matching cost with revenue成本與所入配合
material材料
material budget材料預算
material consumption材料耗用
material control材料控制
material cost材料成本
material cost method原料成本法
material credit slip退料單
material handling expense材料管理費用
material in process在制原料
material inventory材料盤存
material rate原料率
material requisition領料單
material standard材料標準
material variance材料差異
material-at-site工作地點存料
materiality重點
materials and services材料與勞務
materials and supplies材料與物料，材料與用品
materials statement材料表
mathematical programming，linear programming數式計劃，線型計劃
matured bonds payable應付到期債券
matured interest payable應付到期利息
matured liability到期負債
maturity到期，到期日
maturity basis到期基礎
maturity date到期日
maximize profit最高利潤
maximum capacity最高能量
maximum quantity of stores最高存料量
Md，median中位數
measurement衡量
memorandum account備忘帳戶
memorandum book備查簿
memorandum entry備忘記錄
memorandum ledger備查分類帳
memorandum of association公司設立章程(英)
memorandum sale試銷
memo，memorandum備忘錄
mercantile credit商業信用
merchandise商品
merchandise account商品帳戶
merchandise cost商品成本
merchandise credit slip退貨憑單
merchandise inventory商品盤存
merchandise inventory-final期末商品盤存
merchandise inventory-initial期初商品盤存
merchandise procurement cost商品取得成本
merchandise purchases購貨
merchandise sales銷貨
merchandise trading account購銷帳戶
merchandise turnover商品周轉率
merchandise valuation商品評價
merchant's rule，United States rule商人還款辦法
merged company合夥公司
merger吸收合併
method of check-off註銷法
method of testing抽查法
mill net price廠盤淨價
min-max system最低與最高存量法
minimum quantity of stores最低存料量
minimum reserve最低準備
minimum stock method最低存量法
minority interest少數股權
minute book議事錄
misappropriation濫用
miscellaneous asset雜項資產
miscellaneous expense雜項費用
miscellaneous payments雜項支付
miscellaneous revenue雜項收入
misrepresentation錯誤表示
missed discount漏失折扣
mix variance混合差異
mixed account混合帳戶
mixed department混合部
mixed inventory混合存貨
mixed ratios，duplicate ratios混合性比率，雙重性比率
mixed reserve混合準備
mixed surplus混合公積
mnemonic symbols助憶記號
mnemonic system助憶編號法
mode眾數
model模式
modified accrual basis，modified cash basis修正應計制，修正現金制
monetary asset貨幣資產
monetary-value-items幣值項目，固定幣值項目
money貨幣
money equivalent等值貨幣
money in transit，cash in transit在途現金，運送中現金
money market短期資金市場
money's worth，money wages貨幣價值，貨幣工資
monthly allotment月份經費分配
monthly closing entry月終結帳分錄
monthly financial statements月份財務報表
monthly report月報
monthly settlement report月份結算報告
monthly statement月結單
monthly summary月份彙總表
mortality資產消逝
mortality curve壽年曲線
mortality table死亡率表(人壽保險)
mortgage抵押
mortgage bond抵押債券
mortgage bonds payable應付抵押債券
mortgage debentures抵押債券
mortgage liability抵押負債
mortgage payable應付押款
mortgage receivable應收押款
mortgaged asset抵押資產
mortgagee受抵押人
mortgagor抵押人
movable property動產
multiphase sampling多面選樣法
multiple budget複式預算
multiple cost system複式成本制
multiple sampling多次選樣法
multiple-level operation多層營業
multiple-product pricing多種產品定價法
multiple-step income statement多站式損益表
multistage sampling多層選樣法，多段選樣法
municipal bond地方債券
municipal budget地方預算
municipal corporation地方公營公司
municipal improvement certificate地方改良信用證
municipal treasury地方公庫
mutual corporation互助公司
mutual holding，mutual stock holding相互控股
mutually exclusive investments互斥投資
narrative form敘述式
national accounting國民會計
national budgeting國民預算
national income國民所得
national treasury國庫
natural business year自然營業年度
natural classification of cost性質別成本
natural expense account性質別費用帳戶
natural grouping，object classification用途分類
natural person自然人
negative capital負資本
negative confirmation反面證實
negative goodwill負商譽
neglected discount放棄折扣
negotiability可轉讓性
negotiable instruments流通票據，流通證券
net accounts receivable應收帳款淨額
net asset資產淨額，淨資產
net avails貼現淨得
net back price淨價
net bonded debt債券債務淨額
net book value帳面淨值
net capital資本淨額
open to buy report許囥w額報告
net current assets，working capital流動資產淨額，運用資本
net deficiency淨虧絀
net earnings淨盈餘
net income淨收益
net income after depreciation折舊後淨益
net income after interest charge計息後淨益
net income after tax，NIAT稅後淨益
net income before depreciation折舊前淨益
net income before interest charge計息前淨益
net income before tax，NIBT稅前淨益
net indebtedness負債淨額，淨負債
net investment投資淨額，淨投資
net loss淨損
net national product國民生產淨額
net operating profit營業淨利
net proceeds淨收入
net profit淨利，純益
net profit on sales，net trading profit銷售淨利
net profit undivided，undivided profit未分配淨利
net purchases購買淨額
net revenue淨收入，淨所入
net revenue available for debt service可舉債淨收入，可舉債淨所入
net sales銷貨淨額
net salvage淨殘值
net tangible asset有形資產淨額
net trading profit銷貨淨利
net value淨值
net working asset運用資產淨額
net worth資本淨值
net，net amount淨額
neutral budget中性預算
new surplus新盈餘
no-par-value capital stock無面值肥肉份
nominal account虛帳戶
nominal allowed price名義作價
nominal amount面額
nominal capital名義資本，額定資本
nominal contract price名義約定價格
nominal cost名義成本
nominal element名義要素
nominal expenditure，revenue expenditure名義支出，所入支出
nominal interest rate名義利率
nominal liability名義負債，假定負債
nominal rate名義率
nominal value名義價值
nominal wage名義工資
nomograph圖算，簡算表
non monetary assets非貨幣資產
noncash account method (of cash budget)非現金帳目法(現金預算)
noncash charge非現金開支
noncash item非現金項目
noncontrollable cost不可控制的成本，難馭成本
noncumulative dividend非累積股利
noncumulative preferred stock非累積優先股
noncumulative sinking fund，non-accumulative sinking fund非累積償債基金
noncurrent asset非流動資產
noncurrent liability非流動負債
nonexpendable fund存儲基金
nonexpenditure disbursement非支出付出
nonfeasance失職
nonforfeiture value不喪失價值
noninterest bearing note無秘票據
nonledger assets帳外資產
nonoperating營業外，非營業
nonoperating company非營業公司
nonoperating cost非營業成本，營業外成本
nonoperating earnings營業外收益
nonoperating expense營業外費用
nonoperating income營業外收益
nonoperating item非營業項目，營業外項目
nonoperating property非營業財產
nonoperating revenue非營業收入，非營業所入，營業外收入
nonpar stock，no-par value stock無面值股份
nonparticipating preferred stock非參加優先股
nonperiodical report不定期報告
nonphysical asset非實物資產
nonprice competition非價格競爭
nonproductive asset非生產資產
nonproductive labor非生產人工
nonprofit accounting equation非營利會計方程式
nonprofit corporation非營利公司
nonprofit organization非營利組織
nonrecurrent expenditure臨時支出
open [-end] bond開口抵押債券
nonrecurrent revenue臨時收入，臨時所入
nonrecurring charge臨時費用，偶生開支
nonrecurring cost偶生成本
nonrecurring gain偶生利益
nonrecurring income偶生收益
nonrecurring profit and loss偶生損益
nonrevenue receipts非收入收款，非所入收入
nonstandard material不夠標準之材料
nonstandard method不夠標準之方法
nonstock corporation非股份公司
norm規範，標準
normal capacity正常能量
normal cost正常成本
normal curve，normal distribution常態曲線，常態分配(統計)
normal depreciation正常折舊
normal distribution rate正常分配率
normal hour正常工時
normal income rate正常收益率
normal price正常價格
normal return正常報酬
normal standard cost正常標準成本
normal stock method正常存量法
normal table常態表(統計)
normal tax正常稅
normal value正常價值
nostro account往帳(國際匯兌)
notation注
note票據，附注
note discount票據貼現
note journal票據日記帳
note on discount貼現票據
note payable應付票據
note receivable應收票據
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
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 [-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
order and receiving register定貨與收貨登記簿
order bill of lading指定人提單
order for futures delivery期交定貨
order point定購點
orders received book定單簿
ordinance市規章，法令
ordinary annuity，annuity通常年金，年金
ordinary depreciation通常折舊
ordinary interest通常利息
ordinate縱座標
organic act組織法案
organization cost，organization expense開辦費，籌備費
origin period基期
original capital原投資本
original cost原始成本
original cost value原始成本價值
original document原始單據
original entry原始分錄
original evidence原始憑證
original value原始價值
original voucher原始憑單
ostensible partner表面合夥人，掛名合夥人
other assets其他資產
other deduction其他減項
other income，other revenue其他收益，其他所入
other liabilities其他負債
out-cycle work機器停轉時工作
out-of-pocket cost付現成本
out-of-pocket expense付現費用
outgo支出，開支
outlay cost實支成本
outlay expiration支出消逝
outlay，expenditure支出
output產出
output cost，cost of production生產成本
output method產量法(折舊)
outside ventures業外營業
outstanding未清，發行在外
outstanding account未清帳款
outstanding capital stock發行在外股本
outstanding check未兌現支票
outstanding expense未付費用
outward freight，freight outward運出運費
over due account過期帳款
over stock存貨過多
over time加工時間，加班
over valuation計價過高
over-and-short溢缺
over-capitalization資本過多
over-the-counter場外
over-the-counter sale場外交易
overabsorbed cost多分配成本
overabsorption多分配
overage溢額
overapplied expense多分配費用
overdraft透支
overdraft account，overdrawn account透支帳戶
overexpansion過度擴充
overfoot多計總額
overhead間接費，製造費用
overhead budget間接費預算
overhead cost間接費成本
overhead rate間接費分配率
overhead variance間接費差異
overinvestment過度投資
overlapping debt疊區債務
overriding royalty interest開採權益
overstatement虛張
ownership所有權
packing cost包裝成本
packing credit打包放款
packing expense包裝費用
packing supply包裝用品
padding墊充，虛報
paid in capital繳入資本
paid in surplus繳入公積
paid up capital已繳資本
paper profit帳面利益
par票面額
par of exchange匯兌平價
par value面值
par value capital stock面值股份
parameter參數
parent company母公司
parity check相符核對
parity price平價
partial audit部分審計
partial payment部分支付
partially secured creditor部分擔保債權人
partially secured liability部分擔保負債
participating bond參加債券
participating dividend參加分配股利
participating preferred capital stock參加優先股
partly-finished goods半成品
partner's drawing (account)合夥人提款
partner's loan合夥人借款
partner's notes payable應對合夥人票據
partner's salaries合夥人薪金
partners合夥人
partnership合夥
partnership agreement合夥契約
partnership dissolution合夥解散
parts配件，零件
pass book活期存摺
passed dividend逾期未宣告股利
passive debt無息債務
past due過期
past due account過期帳款
past due notes過期票據
patent專利權
patronage dividend合作社股利
pattern and drawing模型與圖樣
pay order支付憑證
pay records薪資記錄
pay requisition請發薪資單
pay sheet薪資單
pay summary薪資彙總表
pay warrant支付書
pay-as-you-go basis量入為出法
pay-in warrant，deposit warrant繳款書
payables應付專案
payback period收回期間
payee受款人
payer付款人
payment支付
payment of debt償付債務
payment voucher支付恁單，支付傳票
payroll薪資單
payroll analysis薪資分析表
payroll audit薪資審核
payroll distribution薪資分配表
payroll fund薪資週轉金
payroll recapitulation，payroll summary薪資彙總表
pecuniary benefit金錢利益
pegging訂定價格
pension fund deduction卹養基金減項
pension fund reserve卹養基金準備
pension fund，retirement fund卹養基金，退休基金
pension plan卹養金方案
pension reserve卹養金準備
per annum每年
per capita每人，每
per diem日支費
percentage analysis百分率分析
percentage comparisons百分率比較
percentage depletion百分率耗竭法
percentage of completion完工程度
percentage of completion basis完成百分率基礎
percentage statement百分率表
percentile百分位數
perfection standard cost完善標準成本
performance accounting績效會計
performance budget績效預算
performance classification績效分類
performance graphic report績效圖解報告
performance measurement績效衡量
performance reporting績效報告
perils of the seas海險
period charge期間開支
period cost期間成本
period expense期間費用
periodic audit定期查帳
periodic income期間收益
periodic payment accumulating to 1累積一元每期付款
periodic payment with present value of 1一元現值每期付款
periodic plan期間計劃
permanent asset永久資產
permanent capital永久資本
permanent file永久檔案
permanent investment長期投資
permanent property永久性財產
permutation排列
perpetual inventory永續盤存
perpetual inventory system永續盤存制
perpetuity永續年金
personal account人名帳戶
personal holding company私人控股公司
personal income個人所得
personal liability私人負債
personal property動產
personification theory擬人說
PERT，program evaluation and review technique計劃評核術
petty cash voucher零用金憑單
physical asset，tangible asset實物資產，有形資產
physical budget實物預算
physical depreciation實質折舊
physical inventory實地盤存
physical inventory book實地盤存簿
physical life實質壽年
physical variance，efficiency variance實績差異，效率差異
pictorial statement圖形表
piece rate計件工資率
piece work wage計件工資
plan of accounts高帳程式圖
planning-programing-budgeting system，PPBS設計計劃預算制度
plant廠房，設備
plant and equipment廠房及設備
plant appraisal產業估價
plant appreciation產業漲價
plant fund產業基金
plant ledger產業分類帳
plant maintenance廠房維持費
plant turnover設備周轉率
pledge質押
pledged asset質押資產
point of sale銷貨點
point of split off分離點
poll tax人口稅
pooling of capital合資
pooling of interest合資，合營
popular reporting通俗報告
population全體，母體
port charges港埠費用
position bookkeeping場帳，外幣匯兌或期貨買賣帳
position sheet期貨買賣單，頭寸單
position statement財務地位表，財務狀況表
position，financial condition財務地位，財務狀況
positive capital正資本
positive confirmation肯定詢證
positive goodwill正商譽
possible debt可能債務
post reference過帳日頁
postal money order郵政匯票
postaudit事後審計
postclosing balance sheet結帳後資產負債表，結帳後平衡表
postclosing trial balance結帳後試算表
postdate遠期，注遲日期
postdated check遠期支票
posting medium過帳根據
postulate基本假定
postwar reserve戰後準備
post，posting過帳
potential asset潛在資產
potential discount允給折扣
power expense動力間費用，發電廠費用
power expense動力費用
power of attorney代理證書
power plant動力間，發電廠
power plant cost動力間成本，發電廠成本
PPBS，planning-programing-budgeting system設計計劃預算制度
practical capacity實際能量
practice set整套習題
pre tax accounting income稅前帳面純益
pre-preparation籌劃(預算)
preaudit事前審計
precision精密度
predate，antedate提前日期
predecessor company被接管公司
predetermined cost預定成本
predetermined cost system預定成本制
predetermined job cost system預定分批成本制
predicted cost，standard cost預示成本，標準成本
preemptive right優先購買權
preference share，preferred capital stock優先股
preferential creditor優先債權人
preferred creditor優先債權人
preferred debt優先債務
preferred liability優先負債
preferred stock sinking fund優先股收回基金
preferred value基準價值
preferred [-stock] dividend優先股利
preliminary audit初步審核
preliminary balance sheet，tentative balance sheet初編資產負債表，初編平衡表，試編平衡表
preliminary budget初步預算
preliminary expenditure籌箅支出
preliminary expense開辦費，籌備費
premium溢價，保險費，加給
premium on bonds債券溢價
prepaid income，deferred revenue預收收益，遞延收入
prepaid insurance預付保險費
prepaid tax預付稅捐
preparatory cost準備成本
prepay預付
prepayment of taxes預收[付]賦稅
prepayments預付項目
preproduction cost產前成本
present value method (of capital budgeting)現值法(資本預算)
present value of 1一元現值
present value of 1 per period每期一元現值
present value [or worth]現值
present worth of annuity年金現值
prevention of error防止錯誤
prevention of expenditures for illegal purposes防止不法支出
prevention of fraud防止舞弊
prevention of misappropriation of funds防止基金濫用
prevention of overspending of appropriations防止經費超支
prevention of unwise or inappropriate expenditure防止不當支出
price contract價格合約
price discrimination價格歧異
price index物價指數
price leader吸引價格
price leadership領導價格
price level物價水準
price level changes物價水準變動
price list價目單
price maintenance價格維持
price profit物價利益
price system價格制度
price variance價格差異
price-aggregate價格積數
price-earning ratio價格與獲利比
price-level financial statements物價水準變動財務報表
price-level gains and losses物價水準變動損益
pricing定價
pricing policy定價政策
primary income主要收益
primary liability主要債務
prime cost主要成本
prime cost method主要成本法(間接費分配)
prime cost of sale銷售主要成本
primitive原詞，主詞
principal本金，本人
principal book主要帳簿
principle原則，原理
prior period前期
prior period adjustment前期損益調整
prior years' tax levies以前年度稅課
priority優先
private accountant專任會計人員
private audit不公開審計(英)
private corporation私有公司
private enterprise私有企業
private ledger機密分類帳
private offering自售證券
private trust fund私有信託基金
probability機率
probability sample機率選樣
probable life可用年限
probable life curve可用年限曲線
procedural review程式研究(審計)
procedure of verification檢證程式
proceeds收入款
process control程式控制(統計品質控制)
process cost sheet分步成本單
process cost system分步成本制
process costing分步成本法
process method of cost-finding分步成本計演算法
process period工作步序期間
process production分步生產
processed material已加工原料
producer's risk生產者風險(統計品質控制)
producer(s') capital生產資本
producer(s') goods生產資財
producing department cost生產部成本
product產品
product break-even chart產品損益兩平圖
product cost產品成本
production生產，產出
production basis (of revenue realization)生產基礎(指收入實現)
production capacity生產能量
production center生產中心
production control生產控制
production cost生產成本
production department生產部
production method (of depreciation)產量折舊法
production order生產通知單
production order cost sheet生產通知成本單
production quota生產預計額
production record生產記錄
production statement生產數量與成本表
productive capacity cost生產能量成本
productive labor cost method生產人工成本法(間接費分配)
productive labor hours method生產人工時法(間接費分配)
productive labor，productive wages生產人工，生產工資
productivity生產力
productivity measurement生產力衡量
productivity ratio生產力比率
professional accountant會計師
professional auditor職業查帳員
professional charge公費
professional duty職業責任
professional ethics職業道德
professional ethics code職業道德規範
professional firm自由職業事務所
profit利益，利潤
profit and loss損益
profit and loss account損益帳戶
profit and loss adjustment account損益調整帳戶
profit and loss appropriation account損益分配帳戶
profit and loss method損益法
profit and loss on realization account變產損益帳戶
profit and loss ratio損益比率
profit and loss section損益之部
profit and loss statement損益表
profit and loss summary [account]損益彙總表[帳戶]
profit earned已獲利益
profit of the period本期利益
profit on exchange匯兌利益，兌換利益
profit on operation，operation profit營業利益
profit on sales of assets售產利益
profit participating preferred stock參加優先股
profit planning利潤計劃
profit prior to consolidation合併前利益
profit prior to incorporation註冊前利益
profit ratio利潤比率
profit realized實現利益
profit sharing利益分配
profit sharing method利益分配法
profit sharing plan員工分紅方案
profit sharing reserve利益分配準備
profit structure利潤結構
profit-making organizations營利組織
profit-oriented business entity營利事業
profit-seeking enterprise營利事業
profit-volume analysis利量分析
profitability獲利力
profitgraph，breakeven chart利潤圖，損益兩平圖
proforma預編
proforma balance sheet預編平衡表
proforma statement預編報表
program計畫，旋政計畫
program alternatives計畫抉擇
program budget計畫預算
program evaluation and review technique，PERT計畫評核術
program uncertainty計畫不定性
programming程式設計，計畫擬編
progress進度
progress measurement進度衡量
progress sheet進度表
progression級數
progressive average累進平均數
progressive ledger，Boston ledger多欄累計分類帳，波士頓式分類帳
progressive schedule累計表
progressive tax累進稅
project計畫，工作計畫
project control計畫控制
project management計畫管理
project manager計畫管理人
project plan專案計畫
project planning chart計畫設計圖
projected financial statement預計財務報表
promise to pay付款承諾
promissory note本票，期票
promotion expense創業費用，推廣費用
promotor發起人
promotors' stock，founders' stock發起人股份
proof對證
proof of cost成本對證
proof of loss損失證(保險業)
property accountability財產責任
property asset不動產
property balance sheet財產平衡表
property dividend財產股利
property ledger，plant ledger財產分類帳，產業分類帳
property reserved，reserve for depreciation財產準備，(英)折舊準備
proprietary accounts財務帳目
proprietary capital業主資本
proprietary company不自營母公司
proprietary equity，proprietary interest業主權益
proprietor業主
proprietorship業主權益
proprietorship account業主帳戶
prorata比例分配
prorate分配
prospectus募股書
protest拒付，拒絕證書
provincial treasury省庫
provision備付，準備
provision for income tax備付所得稅
proxy代理，委託
proxy statement委託代理書
prudent investment審慎投資
psychological impact of cost control成本控制的心理影響
public accountant會計師
public accounting會計師職業
public audit公開審計
public authority公益機關
public corporation公營公司，股份公開公司
public enterprise公營企業
public fund公共基金
public improvement fund，special assessment fund公共改良基金，特賦基金
public institution公有事業
public offering公售證券
public partner出名合夥人
public service company，public utility company公用事業公司
public treasury公庫
public treasury law公庫法
public trust fund公共信託基金
publicity expense宣傳費
purchase採購，購貨，進貨
purchase basis採購基礎(指支出入帳)
purchase book購買簿，購貨簿，進貨簿
purchase commitment採購承諾
purchase contract採購契約
purchase cost購買成本
purchase discount購貨折扣，進貨折扣
purchase expense採購費用
purchase group，purchase syndicate，underwriting syndicate購買集團，證券包銷集團
purchase invoice購貨發票，進貨發票
purchase journal購貨簿，進貨簿
purchase order採購定單，定購單
purchase price adjustment (account)買價調整(帳戶)
purchase rebates and allowances購貨回扣與讓價
purchase record採購記錄
purchase requisition請購單
purchase return book購貨退出簿，進貨退出簿
purchase returns購貨退出，進貨退出
purchase returns and allowances購貨退出與讓價，進貨退出與讓價
purchase returns and allowances journal購貨退出與讓價日記帳
purchase-method購入法
purchase-money obligation置產債務
purchasing agent採購代理人，採購員
purchasing method採購方法
purchasing power購買力
pure holding company純股權公司
pure profit純利
pure-interest rate純利率
put期貨買賣
qualification附帶申明，保留意見
qualification of the auditor查帳員資格
qualified acceptance附條件承兌
qualified certificate附條件證明書，保留意見查帳證明書
qualified endorsement附條件背書
qualifying reserve，valuation account計價帳戶
qualitative analysis品質分析
quality control品質控制，品質管制
quantitative analysis數量分析
quantity discount購量折扣
quantity method數量方法
quantity variance數量差異
quarterly report季報
quasi contract准契約
quasi reorganization准改組，假改組
quick asset速動資產
quick liability速動負債
quick ratio速動比率
quotations價目，行市
quotations table價目表
R & D，research & development研究發展
random隨機，任意
random number亂數
random sample隨機選樣
random sampling隨機選樣法
random variation隨機離勢
ranking分級
rapid amortization，accelerated depreciation快速攤銷，加速折舊
rate base費率基礎
rate of discount貼現率
rate of dividend股利率
rate of exchange匯兌率，兌換率
rate of margin，rate of gross profit邊際率，毛利率
rate of return method (of capital budgeting)報酬率法(資本預算)
rate of turnover周轉率
rate-of-return pricing報酬率定價法
rating分等
ratio比率
ratio analysis比率分析
ratio analysis cost of sale and operating expense to net sale銷貨成本與營業費用對銷貨淨額比率
ratio of capital to current liability資本對流動負債比率
ratio of cash to current liability現金對流動負債比率
ratio of current asset to total asset流動資產對資產總額比率
ratio of current liability to total liability流動負債對負債總額比率
ratio of fixed asset to capital固定資產對資本比率
ratio of fixed asset to total asset固定資產對資產總額比率
ratio of fixed liability to asset held for security固定負債對擔保資產比率
ratio of inside to outside equities資本對負債比率
ratio of inventory to receivable存貨對應收款項比率
ratio of net income to net sale淨益對銷貨淨額比率
ratio of net income to outstanding stock淨益對淨發股本比率
ratio of net income to proprietorship淨益對業主權益比率
ratio of net income to total asset淨益對資產總額比率
ratio of net operating profit to net sale營業利益對銷貨淨額比率
ratio of net sale to proprietorship銷貨淨額對業主權益比率
ratio of net sale to receivable銷貨淨額對應收款項比率
ratio of quick asset to current liability速動資產對流動負債比率
ratio of surplus to net worth盈餘對資本淨值比率
ratio of trade account payable to purchase應付款項對購貨比率
raw material原料
raw material ledger原料分類帳
re-group重歸類
reabsorbed cost再吸收成本，再分配成本
reabsorption再吸收，再分配
reacquired bond重取得債券
reacquired stock重取得股份
readjusting entry重調整分錄
real account實質帳戶，實帳戶
real asset實質資產
real cost實質成本
real estate不動產，房地產
real estate mortgage不動產抵押
real liability實質負債
real price，real value實質價格，實質價值
real property不動產
real wages實質工資
real-value item實值項目
realizable value可變現價值
realization實現，變現
realization account變現帳戶
realization and liquidation變現與清算
realization and liquidation account變現清算表
realization and liquidation profit and loss account變現清算損益帳戶
realization and liquidation statement變現清算表
realization of profit利益實現
realized appreciation已實現漲價
realized profit已實現利益
realized revenue已實現收，已實現所入
realized surplus已實現盈餘
reappraisal surplus重估價公積
rebate折扣，退回
recapitalization資本重整
recapitulation sheet，recapitulation statement摘要表
receipt and disbursement statement，receipt and payment account現金收付表
receipt and payment documents收付憑證
receipt ledger收入分類帳
receipt voucher收入憑單，收入傳票
receivable應收款項，應收
received report，receiving report收貨報單
receiver清算人，收受人
receiver's cash account清算人現金帳
receiver's certificate清算人借款證
receiving department收貨部
receiving department expense收貨部費用
receiving expense收貨費用
receiving slip收入傳票
receiving voucher收入憑單，收入傳票
reciprocal account相對帳戶
reconciliation of surplus公積調節表
reconciliation [statement]調節，調節表
reconciling bank account調節銀行存款帳戶
reconciling inventory調節存貨
reconstruction重建
record date列冊日期
record of cash disbursement現金付出記錄
record of cash receipt現金收入記錄
record of goods sold銷貨記錄
recorded cost已記錄成本
recorded value記錄價值
recording medium記錄依據，記帳原始依據
recoup補償
recover收回，補償
recoverable cost可收回成本
recoverable expenditure可收回支出
recoverable loss可補償損失
recoverable value可收回價值
recovery收回，回收
recovery value收回價值
recurrent income續生收益
recurrent profit and loss續生損益
recurring cost續生成本
red-herring prospectus非正式募股書，紅魚募股書
red-ink entry赤字記錄
redemption贖回
redemption fund，sinking fund贖債基金，償債基金
rediscount重貼現
redistributed cost再分配成本
reducing instalment method (of depreciation)分期遞減折舊法
reducing-balance form，report form餘額式，報告式
reducing-balance method (of depreciation)餘額遞減折舊法
refinancing expense債務掉期費用
refund退款
refunding bond掉換債券
register登記簿
registered bond記名債券
registered capital登記資本額
registered warrant已登記支付書
registrar服務登記人
registration (of securities)登記(證券)
registration statement證券上市公司報表
regression equation迴歸方程式
regressive tax累退稅
regular client常年委託人
regular price正常價格
rehabilitation修復
reimbursable expenditure可收回支出，墊付款
reimbursement補償，歸墊
reinsurance再保險
reinvestment重投資
rejectable quality level，RQL不合格的品質水準(統計品質控制)
related company，affiliated company聯絡公司
related cost有關成本
related fund關聯基金
relative efficiency相對效能
relative value相對價值
released (of mortgage)解除(抵押)
relevance攸關
relevant cost攸關成本
relevant costing攸關成本法
relief解除責任
relief fund reserve救助基金準備
relief method替換法
remainderman剩餘遺產承受人
remittance匯款
remittance slip匯款通知單
removal cost拆遷成本
renegotiation reserve重議價準備
renewal換新
renewal cost換新成本
renewal fund換新基金
rent roll租摺
rental expense租金費用
rental income租金收益
rental receipt租金收入
reorganization改組
repair修理
repair order修理通知單
repair production order修理工作通知單
repairs and maintenance修護，修理維護
repairs equalization reserve修理費平衡準備
repeating audit，periodic audit常期查帳，定期查帳
repetend循環小數
replacement重置
replacement cost重置成本
replacement fund重置基金
replacement method (of depreciation)重置成本折舊法
replacement price method重置價格法(領料計價)
replacement unit重置單位
replacement value重置價值
report報告
report form報告式
report form balance sheet報告式平衡表
report form profit and loss statement報告式損益表
report of scrap material廢料報單
repossessed goods收回貨品
repossession收回
representation陳述
representative sample代表樣品
reproduction cost再生產成本
reproduction value再生產價值
repurchased stock重購入股份
required earnings應提收益
required installment contribution應提分期收取分擔額
requisition請求單，請購單，領料單
requisition for payment付款請求單
requisition journal領料簿
rescission of dividend取消股利
research budget研究預算
reserve準備，保留
reserve adequacy準備恰當，準備足夠
reserve for abatement of taxes減稅準備
reserve for accidents意外準備
reserve for allowance折讓準備
reserve for amortization攤銷準備
reserve for appreciation漲價準備
reserve for bad debts壞帳準備
reserve for bond redemption償債準備
reserve for bonded debts債券債務準備
reserve for contingencies或有準備
reserve for dead loan壞帳準備
reserve for depletion備抵耗竭
reserve for depreciation備抵折舊
reserve for discount折扣準備
reserve for dividend股利準備
reserve for doubtful account備抵壞帳
reserve for employee's contributions職工分擔額準備
reserve for employer contributions雇主分擔額準備
reserve for employer contributions-actuarial deficiency雇主分擔額準備-精算虧絀
reserve for encumbrances保留數準備
reserve for equalization of dividends平衡股利準備
reserve for expansion，reserve for extension擴充準備
reserve for expiration of patents專利權消逝準備
reserve for extraordinary casualty意外事故準備
reserve for inadequacy不敷用準備
reserve for insurance保險準備
reserve for inventory存貨準備
reserve for inventory of supplies用品存貨準備
reserve for loss on doubtful accounts壞帳損失準備
reserve for market fluctuation市價變動準備
reserve for membership annuities退休人員年金準備
reserve for obsolescence陳廢準備
reserve for overhead間接費準備
reserve for pensions卹養準備
reserve for petty cash fund零用金準備
reserve for plant extension廠房擴充準備
reserve for redemption of preferred stock收回優先股準備
reserve for renewals and replacements換新與重置準備
reserve for repairs修理準備
reserve for retirement of preferred stock收回優先股準備
reserve for retirement of sinking fund bonds償債基金債券償還準備
reserve for revenue bond contingency所入債券意外準備
reserve for sales discounts銷貨折扣準備
reserve for sinking fund償債基金準備
reserve for taxes稅捐準備
reserve for temporary loans暫借款準備
reserve for uncollected taxes壞稅準備
reserve for uncollectible accounts壞帳準備
reserve for undistributed interest earnings未分配利息收益準備
reserve for unrealized increment in assets value未實現資產增價準備
reserve for variations in actuarial assumption精算臆測差異準備
reserve for wear and tear耗損準備
reserve fund準備金
reserve liability負債準備
reserved surplus留存公積
residual asset剩餘資產
residual cost，residual value殘餘成本，殘值
residual equity殘餘業主權益
residual net income，residual net profit剩餘淨益，剩餘淨利
residual property剩餘財產
residuary legacy分餘遺產
residuary legatee剩餘遺產繼承人
residuary outlay剩餘支出
resource資源，資力
responsibility責任
responsibility accounting責任會計
responsibility budget責任預算
responsibility center責任中心
responsibility costing責任成本法
responsibility profit責任利潤
responsibility reporting責任報告
restatement重編報表
restricted cash限定用途現金
restricted fund限定用途基金
restricted random sampling限定隨機選機法
restricted receipt限定用途收入
restricted stock option限制股票承購權
restrictive endorsement限制背書
rest，surplus盈餘(英)，剩餘
retail accounting零售會計
retail cost零售成本
retail inventory零售存貨
retail method of inventory零售價盤存法
retained earnings，surplus，retained income保留盈餘
retired bond已收回債券
retired stock已收回股份
retirement退休，報廢，退股
retirement allowance退休金
retirement curve，mortality curve報廢曲線，壽年曲線
retirement expense報廢費用
retirement method (of depreciation)報廢折舊法
retirement plan退休計劃，報廢辦法
retirement policy報廢政策
retirement table，mortality table報廢表，壽年表
retirement unit報廢單位
retrospective rating追溯費率(保險業)
return稅單，報酬，退貨
return on investment投資報酬
return purchase，purchase return購貨退出
return sales memo銷貨退回通知單
return sales，sales return銷貨退回
return shipping order退貨交運單
returned material退回材料
returned material report退料單
returned purchase invoice退回發票
returned sales report退貨單
revaluation process重評價程式
revaluation reserve重評價準備
revaluation surplus重計價公積
revenue收入，所入
revenue bond所入債券
revenue control所入控制
revenue deduction所入減項
revenue expenditure收入支出，所入支出
revenue fund所入基金
revenue ledger所入分類帳
revenue of a fund基金所入
revenue of a governmental unit政府所入
revenue realization收入實現，所入實現
revenue receipts所入收入
revenue reserve保留收益(英)
revenues collected in advance預收收入
reverse splitup並股
reversing entry轉回分錄
revocable trust可取消信託
right-of-way地役權
rights of beneficiaries受益人權利
risk assets風險資產
rolling budget流滾預算
round lot整批
round off零數進整，四捨五入
round sum整數
routinize例行化
royalty使用費，版稅，權利金
royalty interest礦區權益(石油業)
rule off劃結
ruling劃線，裁定，解釋令
running cost，continuing cost繼續成本
running expense日常費用
running form，report form報告式
running inventory，perpetual inventory永續盤存
salary薪金
salary roll薪俸冊
sale銷售
sale on approval，approval sale試銷
sales allowance銷貨讓價
sales basis (of revenue realization)銷貨基礎
sales book銷貨簿
sales budget銷貨預算
sales department銷貨部
sales discount銷貨折扣
sales income銷貨收益
sales invoice銷貨發票
sales journal銷貨日記帳
sales ledger銷貨分類帳
sales management salaries and expenses銷貨管理部薪金與費用
sales on account賒銷
sales order銷貨定單
sales policy銷貨政策
sales price售價
sales profit and loss銷貨損益
sales quotas銷貨派額
sales rebates and allowances銷貨回扣與讓價
sales records銷貨記錄
sales register銷貨登記簿
sales return銷貨退回
sales return and allowance journal銷貨退回與讓價日記帳
sales return book銷貨退回簿
sales revenue銷貨收入
sales salary銷貨薪金
sales ticket銷貨發票
sales value銷貨價值
salesmen's salaries and commission推銷員薪金與傭金
salesmen's traveling and entertainment expense推銷員旅費與交際費
salient ratio主要比率
salvage殘值，殘料，救險報酬(海上保險)
salvage value殘餘價值
sample樣本，樣品
sample size樣品數量
sampling distribution選樣分配
sampling error選樣誤差
sampling inspection選樣檢驗(統計品質控制)
satisfactory control滿意的控制
savings deposit儲蓄存款
savings-and-loan association信用合作社
scale of relative values相對價值比例表
scan檢視(審計)
scatter diagram散佈圖
schedule附表，清單，工作底表
schedule of creditors' balances in purchase ledger購貨客戶餘額表
schedule of customers' balances in sales ledger銷貨客戶餘額表
schedule of fixed charge固定開支明細表
scheduled cost，standard cost訂定成本，標準成本
scientific method of amortization科學攤銷法
scrap material廢料
scrap report廢料報單
scrap value，salvage value廢料價值，殘料價值
screening全檢，審查
scrip臨時收據
scrip dividend票據股利
scrutiny詳核
seasonal variation季節變動
seasoning證券價格穩定所需時間
second mortgage第二抵押
second mortgage bond第二抵押債券
secondary account次級帳戶
secondary distribution轉手交易
secondary liability從債務
secret partner隱名合夥人
secret reserve秘密準備
sectional balance sheet分段式平衡表
sectional form分段式
sectional ledger分組分類帳
secular price長期價格
secured liability擔保負債
securities and exchange commission證券交易委員會
security證券，擔保品
security income and expense證券收益與費用
security owned持有證券
segregation of fixed items principle固定專案分開原則
segregation of items項目歸類
self-and-lease agreement售出租回合約
self-balancing自平
self-employment income自傭所得
self-insurance自辦保險
self-supporting debt，self-liquidating debt自償債務
self-sustaining fund自給自足基金
seller's market銷售者市場，求過於供
selling and administrative cost推銷與管理成本
selling and administrative expense推銷與管理費用
selling and administrative expense analysis sheet推銷與管理費用分析表
selling and administrative expense charged to cost計入成本的推銷與管理費用
selling commission推銷傭金
selling cost推銷成本
selling cost budget推銷成本預算
selling expense推銷費用
selling group，selling syndicate推銷組合，推銷集團
selling price售價
selling profit銷售利益
semiannual report半年報
semirevenue准收入，准所入
semisenior accountant中級會計員
semivariable cost半變動成本
semivariable expense半變動費用
senior accountant高級會計員
senior capital優先資本
senior securities優先證券
separable cost可分成本
sequential analysis or sampling連續分析或選樣(統計品質控制)
serial annuity bond分期償還年金債券
serial bond分期償還債券
serial maturities分期到期
service capacity服務能量
service cost服務成本
service department服務部
service department cost服務部成本
service life使用壽年
service potentialities服務潛力
service unit服務單位
service-yield basis (of depreciation)服務產出折舊法
set of accounts整套帳目
setting up cost，preparatory cost準備成本
setup time準備時間
several liability個別責任
share股份
share bonus股票紅利
share capital股本
share of stock股份
shared revenue共分收入，共分所入
shared tax共分稅
shareholder，stockholder股東
shipment運送
shipment and delivery cost運送成本
shipment inward，consignment inward承銷，承銷品
shipment outward，consignment outward寄銷，寄銷品
shipment to branch office發交分支店貨品
shipping and delivery cost運送成本
shipping and traffic水陸運輸，水陸運費
shipping order交運單
shipping supply運輸用品
shop burdern，facotry burden工廠間接費
shop office expense工廠事務費
shop order工作單，工廠通知單
shop supply工廠用品
short短少，空頭(經紀商會計)
short account空頭帳戶(經紀商會計)
short covering補進
short rate短期費率(保險業)
short sale賣空
short-extended列入細數
short-form report簡式查帳報告
short-lived asset短期資產
short-term bond短期債券
short-term debt短期債務
short-term liability短期負債
short-term note短期票據
shortage短少
shut-down expense停廠費用
sidehead橫目
silent partner隱名合夥人
simple average簡單平均數
simple interest單利
simple journal簡易分錄簿
simple numerical system簡單數字法(指編號)
simple sequence單純順序
simple trust單純信託
simultaneous verification同時檢證
single budget單一預算
single cost system單一成本制
single entry bookkeeping單式簿記
single proprietorship，sole proprietorship獨資
single purpose statement專用報表
single-account system單帳戶制(指在製品帳)
single-name paper單名票據
single-step income statement單站式損益表
sinking fund asset償債基金資產
sinking fund bond償債基金債券
sinking fund expense償債基金費用
sinking fund income償債基金收益
sinking fund investment償債基金投資
sinking fund requirements償債基金需要
sinking fund reserve償債基金準備
sinking fund trustee償債基金受託人
sinking fund，debt service fund償債基金，債務基金
sinking-fund method (of depreciation)償債基金折舊法
site audit就地審計
skeleton account骨幹式帳戶，丁帳戶
skewness偏斜度
slide位數移動
slip system傳票制度
slow asset呆滯資產
smoothing修勻
social accounting社會會計，國民會計
solvent，solvency有償債能力
sound value穩妥價值
source-and-disposition statement，source-and-uses statement，statement of application of funds資金來源去路表，資金運用表
space expense地位費用
special assessment特賦
special assessment bond特賦債券
special assessment fund特賦基金
special assessment liens特賦留置權
special assessment liens receivable應收特賦留置權
special assessment receivable應收特賦
special assessment roll特賦清冊
special audit特種審計，特別查帳
special column專欄
special columnar journal多欄式特種日記帳
special contingency reserve特別意外準備
special fund特種基金，專款
special fund deposit特種基金存款
special investigation特別調查
special journal特種日記帳
special ledger，subsidiary ledger特種分類帳，明細分類帳
special order，job order分批工作通知單
special partners特別合夥人
special revenue fund特別所入基金
special-purpose financial statement專用財務報表
special-special assessment bond特定特賦債券
specie硬幣
specific cost特定成本
specific legacy指定遺贈
specific order cost system，job order cost system分批成本制
specification規範，規格
specification cost，standard cost規定成本，標準成本
speculator投機者
spin off析產分立(指公司)
split column journal，analytical journal多欄日記帳
split off分割
split off point分離點
spoilage損壞
spoiled material損壞材料
spoiled material report壞料報單
spoiled work損壞工作
spoiled work report損壞工作報單
spoiled work-in-process損壞在製品
spot cash手存現金
spot price現貨價格
spot sale現貨銷售
spread攤記，毛利，傭金，進出價差，期貨買賣
spread sheet分錄彙總分析表
stability，stabilization穩定
stabilized accounting穩定幣值會計
stable measuring unit穩定衡量單位
stable unit幣值穩定單位
standard標準
standard cost標準成本
standard cost sheet標準成本單
standard cost system標準成本制
standard deduction標準減項
standard deviation標準差
standard error標準誤
standard error of estimate估計標準誤
standard hours worked標準工作時數
standard job cost sheet標準分批成本單
standard labor標準人工
standard labor rate標準工資率
standard labor time標準人工時間
standard machine time標準機器時間
standard material標準材料
standard method標準方法
standard operation標準操作
standard preparation hours標準準備時數
standard price標準價格
standard price method標準價格法(指領料計價)
standard process cost sheet標準分步成本單
standard profit標準利益
standard purchase price標準購價
standard ratios標準比率
standard run quantity，economic lot size標準批量，經濟批量
standard unit rate標準單位率
standard value標準值(統計品質控制)
standard wage rate標準工資率
standardized accounting標準化會計
standardized burden rate標準化間接費率
standby cost，fixed cost固定成本
standby equipment應急設備
standby underwriting余股包購
standing cost，fixed cost經常成本，固定成本
standing expense order，standing order經常費用單
staple主要貨品，存料，纖維
starting-load cost籌備成本，開辦費
stated capital設定資本，法定資本
stated liabilities帳面負債
stated value設定股值
statement報表，結單
statement analysis報表分析
statement form，report form報告式
statement from creditors應付帳款清單
statement heading表頭
statement of account客帳結單
statement of affairs財產狀況表，清算平衡表
statement of application of funds資金運用表
statement of assets and liabilities，balance sheet資產負債表，平衡表
statement of business operation損益表
statement of cash receipts and disbursements現金收付表
statement of changes in financial position財務狀況變動表
statement of changes in surplus盈餘變動表
statement of condition，statement of financial condition財務狀況表
statement of cost and production成本與產量表
statement of cost of production生產成本表
statement of cost to manufacture and cost of goods sold製造與銷貨成本表
statement of current position流動地位表
statement of daily cash現金日計表
statement of expenditures and encumbrance compared with appropriations支出與保留數對核定經費比較表
statement of financial income and expenses財務收益與費用表
statement of financial operations財務情況表
statement of financial position，balance sheet財務地位表，平衡表
statement of funds and its application，statement of application of funds資金運用表
statement of loss and gain，statement of profit and loss損益表
statement of operating expenses營業費用表
statement of operating revenue營業收入表，營業所入表
statement of realization and liquidation變現清算表
statement of receipts and disbursements現金收付表
statement of receipts and disbursements and cash balance現金收付結存表
statement of resources and liabilities資產負債表
statement of resources and obligations資力負擔表
statement of resources and their application，statement of application of funds資金來源運用表，資金運用表
statement of revenue estimated and actual預計所入與實際所入比較表
statement of revenues and expenditures收入與支出表，所入與支出表
statement of sources and application of funds，statement of sources and disposition of funds資金來源運用表
statement of stockholders' equity，statement of stockholders' investment，statement of stockholders' net worth股東權益表
statement of working capital運用資本表，營運資金表
statement of working capital changes運用資本變動表
statement to customers購貨客戶結單
static analysis靜態分析
static ratio靜態比率
static statement靜態報表
stationery and printing文具印刷
statistical accounts統計帳戶
statistical chart統計圖表
statistical control統計控制
statistical decision-making theory統計決策論
statistical distribution統計分配
statistical inference統計推論
statistical quality control統計品質控制
statistical series統計數列
statistical tables統計表
statistics law統計法
statute of limitation法令限制
steam cost蒸汽成本
stevedorage & cargo charges裝卸費
stock股份，股票，存貨
stock bonus股份紅利
stock card存貨卡
stock certificate book股票簿
stock certificate，certificate of stock股票
stock company股份公司
stock control card存貨控制卡
stock debit note貨品收入憑單
stock discount股本折價
stock dividend股票股利
stock in trade商品
stock inventory存貨
stock ledger股東分戶帳，存貨分類帳
stock on hand，inventory存貨
stock option認股權
stock option plan認股書
stock purchase plan員工購股辦法
stock register股票登記簿
stock requisition領料單，領貨單
stock right認股權
stock sheet存貨表
stock split up股份分割
stock subscriptions認股
stock turnover商品週轉率
stock warrant認股證
stock-purchase warrant購股權利證書
stock-transfer book股份轉讓簿
stockholder股東
stockholder of record記名股東
stockholder-in-process在程股東
stockholders' equity，net worth股東權益，淨值
stockholders' ledger股東分戶帳
stocks owned持有股票
stocktaking盤點存貨
stop order證券停止交易通知單
stop payment止付
storage棧租
store adjustment材料調整
store card存料卡
store imprest account備用材料帳
store ledger clerk材料簿記員
storekeeper材料管理員
storeroom貨棧
storeroom expense貨棧費用
stores材料
stores fund材料基金
stores inventory report材料盤存報單
stores issued book發料簿
stores ledger材料分類帳
stores ordered ledger定購材料分類帳
stores received and issued book材料收發簿
stores received book收料簿
stores rejected book拒收材料簿
stores requisition領料單
stores reserve材料準備
stores returned退料
straight bill of lading不轉讓提單
straight serial bond平均分期償付債券
straight-line depreciation直線折舊法
straight-line method直線法(指折舊或攤銷)
stratified sampling分層選樣法
structual ratios財務結構比率
stub存根，橫標目
subactivity次級業務
subassembly配件
subcompany，subsidiary company附屬公司
subfunction次級職能
subjective value主觀價值
subnormal depreciation低度折舊
subordinated debentures次級公司債
subordinated debt次要債務
subpartner附股合夥人
subproduction order局部生產通知單
subrogation債權移轉
subscribed capital stock已認股本
subscriber認股人，認購債券人
subscription認購證券單，認捐，訂閱?
subscription book"認股簿，認購債券簿
subscription installment book分期認繳股款[債款]簿
subscription ledger認股[認購債券]分戶帳
subscription register認股[認購債券]登記簿
subscription right，subscription warrant認股權證
subscription to capital stock認繳股款
subsidiary附屬事業
subsidiary accounts隸屬帳目，明細帳戶
subsidiary appropriation ledger經費明細分類帳
subsidiary book明細帳簿，補助帳簿
subsidiary company附屬公司
subsidiary company accounting附屬公司會計
subsidiary corporation附屬公司
subsidiary ledger明細分類帳
subsidiary ledger accounts明細分類帳目
subsidiary ledger for properties財產明細分類帳
subsidiary record明細記錄，補助記錄
subsidiary revenue ledger收入明細分類帳，所入明細分類帳
subsidy補貼
substantiate確證
subvention補助，補貼
sufficient condition充分條件
sum-of-the-year digit method (of depreciation)年數加總折舊法
summary account彙總帳戶
summary of applied selling and administrative expense已分配推銷與管理費用彙總表
summary of balance sheet changes平衡表變動彙總表
summary of cost of finished parts used耗用零件成本彙總表
summary of cost of finished products製成品成本彙總表
summary of cost of goods sold銷貨成本彙總表
summary of cost of manufacturing expenses applied已分配製造費用彙總表
summary of materials consumed用料彙總表
summary of materials received收料彙總表
summary of materials returned退料彙總表
summary of scrap and spoiled materials廢料壞料彙總表
summary of spoiled work損壞工作彙總表
summary of standing order and applied manufacturing expense實際與已分配製造費用彙總表
summary sheet彙總單
summary statement彙總表，總表
summary statement of cash receipts and disbursements現金收付彙總表
summary statement of receipts and expenditures收入與支出彙總表
summary statement of resources and obligations資力負擔彙總表
sundry雜項
sundry accounts雜項帳戶
sundry asset雜項資產
sundry creditor雜項債權人
sundry customer，sundry debtor雜項債務人
sunk cost沈入成本
superannuation fund養老基金
superintendents' office expense臨工部費用
supplemental appropriation追加經費
supplementary account補助帳戶
supplementary budget追加預算
supplementary cost補充成本
supplementary rate增補(分配)率
supplementary ratio補充比率
supplies用品
supplies inventory用品盤存
supply price供應價格
support price保障價格
supporting document證件
supporting record附屬記錄
supporting schedules，supporting statements附表
surety擔保人
surety bond擔保債券
surplus盈餘，剩餘，公積
surplus adjustment account盈餘調整帳
surplus analysis盈餘分析表
surplus at date of acquisition，acquired surplus取得日公積，取得公積
surplus charge沖轉公積
surplus charge property reappraisal財產重估價盈餘
surplus for the year本年盈餘
surplus from cancellation of stock減股盈餘
surplus from consolidation合併盈餘
surplus from donated land贈地盈餘
surplus from donated stock贈股盈餘
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 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
ten-day report旬報
tenant in common共同財產所有者
tenor付款期限
tentative balance sheet暫編平衡表
tentative budget試編預算，概算
tenure of use使用年限
term bonds一次到期債券
term bonds payable應付一次到期債券
term loan定期放款
terms條件
test測驗，抽查
test check抽查
testamentary trust遺囑信託
testator遺囑人
theoretical depreciation理論折舊
three account system三帳戶制(指在製品帳戶)
three party draft三名匯票
tickler備忘記錄
tickler file method按期排列法
time book計時簿
time card計時卡
time charter論時租賃
time checker核時員
time cost，period cost時間成本，期間成本
time deposit定期存款
time draft定期匯票
time pattern of cash flows現金流程時間模型
time report時間報告單
time series時間數列
time series analysis時間數列分析
time study工作時間研究
time warrant定期庫券
time warrant payable應付定期庫券
timekeeper計時員
times-interest earned盈利含固定利息的倍數
times-interest ratio淨利對利息之倍數
timing時期歸屬
title產權，契據，標題
title insurance產權保證
title of account帳戶名稱，會計科目
title to property財產所有權
tolerance允差，容許?統計品質控制)
toll通行費，通過稅
tool工具
total合計
total cost總成本
total depreciation折舊總額
total equity主權總額，產權所有權(英)
total tolerance允差總額，總容許?統計品質控制)
trace溯查
traceable cost，direct cost可追溯成本，直接成本
trade acceptance商業承兌票據
trade acceptance receivable應收商業承兌票據
trade accounts payable應付客帳
trade accounts receivable應收客帳
trade asset，trading asset，inventory營業資產，存貨
trade association trading association同業公會
trade cost system同業成本制度
trade creditor購貨客戶
trade debtor銷貨客戶
trade discount商業折扣
trade liability購貨負債
trade mark商標
trade name商號
trade note receivable應收商業票據
trade price批發價格
trade-in value易新價值(以舊易新)
trading cycle營業迴圈
trading on equity舉債營業，主權股運用
trading profit營業利益，毛利
trading statement購銷表，銷售表
traditional budget傳統預算，支出用途別預算
transaction事項，交易
transfer轉帳，移轉，轉讓
transfer agent轉讓登記代理人
transfer charge轉讓手續費
transfer cost轉移成本
transfer tax (on stock)證券交易稅
transfer voucher轉帳恁單，轉帳傳票
translate外幣折算
transplacement位數移調
transportation運輸，運輸費
transportation charge運輸費用
transportation cost運輸成本
transposition數字倒置
traveling auditor巡迴審核員
traveling expense旅費
treasurer財務主任，出納員
treasury bonds庫存債券
treasury check公庫支票
treasury stock庫藏股份
treasury stock surplus庫藏股份盈餘
trend analysis趨勢分析
trial balance試算表
trial balance of balances餘額試算表
trial balance of totals總額試算表
trucking expense車運費
true discount實在貼現
true rate of interest，effective rate of interest實際利率
true reserve實在準備
trust信託
trust and agency fund信託與代理基金
trust certificate信託證書
trust deed信託契據
trust fund信託基金
trust indenture償債信託契約
trust receipts信託收據
trustee受託人
trustee in bankruptcy破產管理人
trustee's cash account管理人現金帳
turnover週轉，週轉數[率]，銷貨
turnover of accounts receivable應收帳款週轉數[率]
turnover of fixed assets固定資產週轉數[率]
turnover of inventories，turnover of stock存貨週轉數[率]
turnover of receivable應收款項週轉數[率]
turnover of working capital運用資本週轉數[率]
turnover rate週轉率
two party draft雙名匯票
two-bin system分倉存量法
two-section income statement兩部式損益表
two-to-one ratio二對一比率(指流動比率)
Ultra vires越權
unabsorbed burden未吸收間接費，未分配間接費
unabsorbed cost未吸收成本，本分配成本
unabsorbed expense未吸收費用，未分配費用
unadjusted credits未調整貸項
unadjusted debits未調整借項
unadmitted asset，inadmitted asset免計資產(保險業)
unallotted appropriation未分配經費
unallotted balance of appropriation未分配經費餘額
unamortized bond discount未攤銷債券折價
unamortized debt discount未攤銷債務折價
unamortized discount on bonds sold未攤銷出售債券折價
unamortized discounts on investment未攤銷投資折價
unamortized expense未攤銷費用
unamortized premiums on bonds sold未攤銷出售債券溢價
unamortized premiums on investments未攤銷投資溢價
unaplied [manufacturing] expense未分配[製造]費用
unapplied cash未支配現金
unapplied surplus未定用途盈餘，未定用途盈餘
unappropriated balance未支配餘額
unappropriated budget surplus未支配預算剩餘，歲計剩餘
unappropriated earned surplus，retained income未支配營業盈餘，保留盈餘
unappropriated surplus未支配剩餘
unaudited voucher未核定憑單
unavoidable cost不可免成本
unbalanced addition不均衡增加(國民所得會計)
unbilled accounts receivable未發單應收帳款
uncalled capital未催繳股本
unclaimed dividend未領股利
unclaimed wages未領工資
uncollectible account，bed debts壞帳
uncollectible notes壞票
uncollectible taxes壞稅
uncommitted surplus未支配盈餘
uncompleted construction未完成建築
uncompleted contract未完成契約
uncompleted transaction未完成事項
uncontrollable cost不可控成本
uncontrollable expense不可控費用
uncontrollable value未折舊價值
under-absorbed burden少吸收間接費，少分配間接費
under-applied [manufacturing] expense少分配[製造]費用
under-capitalization資本過少
underfoot少計總額
underlying company，subsidiary company附屬公司
underlying security附屬公司證券
understatement虛抑
understock存貨過少
undervaluation計價過低
underwrite包銷證券，承攬保險
underwriter證券包銷人，保障商，保證人
underwriting contract證券包銷契約
underwriting syndicate證券包銷銀團
undeveloped property未開發財產
undistributed profit，undivided profit未分派利益
undrawn profit未提取利益
unearned income，deferred credits未獲收益，遞延貸項
unearned increment非經營增值
unearned profit未獲利益
unearned revenue未獲收入
unearned surplus非營業盈餘
unencumbered allotment未保留分配經費
unencumbered appropriation未保留經費
unencumbered balance未保留餘額
unexpended allotment未支用分配經費
unexpended appropriation未支用經費
unexpended balance未支用餘額
unexpired cost未耗成本
unexpired expense未耗費用
unexpired insurance未耗保險費
unextinguished discount on funded debt未消減債款折扣
unfair competition不正當競爭
unfavorable variance不利差異
unfilled order未發貨定單
unfinished work未完工作
unfunded debts非長期債務
unfunded pension plan不提基金之退休辦法
unified system單一制(指財務與預算帳目合一帳類)
uniform accounting system統一會計制度
uniform cost system統一成本制度
uniform price method統一價格法(指領料計價)
unimproved real estate未改良不動產
unissued bonds未發債券
unissued capital stock未發股本
unissued mortgage bonds未發抵押債券
unissued stock，unissued capital stock未發股本
unit cost單位成本
unit of fixed assets，fixed-asset unit固定資產單位
unit of sampling選樣單位
unit procedure單位法(折舊)
unit profit單位利益
unit tax ledger可稅財產分類帳
unit-livestock-price method牲畜計價法
unitary budget，single budget單一預算
universe全域
unlimited company無限公司
unlimited liability無限責任
unliquidated claims未償債權
unliquidated encumbrance未清結保留數
unmatured debts未到期債務
unmortgaged assets未抵押資產
unpaid dividend未付股利
unpaid expense未付費用
unpaid up capital未繳股本
unpledged assets未質押資產
unproductive capital不生產資本
unproductive labor不生產人工
unproductive wages不生產工資
unqualified certificate無條件證明書
unrealized appreciation未實現增值
unrealized profit未實現利益
unreserved surplus未保留盈餘
unrestricted random sampling未限定隨機選樣法
unsecured account無擔保帳項
unsecured creditor無擔保債權人
unsecured liability無擔保負債
unsubscribed capital stock未認股本
upkeep，maintenance維持
upset price拍賣底價
use-and-occupancy insurance，business-interruption insurance使用與佔有保險，營業停頓保險
useful life可用年限
user cost使用者成本
utility效用，公用事業
utility fund公用事業基金
utility or other enterprise fund公用事業或其他企業基金
utility sinking fund公用事業償債基金
validity有效
valorize限價
valuation評價，計價
valuation account評價帳戶，計價帳戶
valuation reserve評價準備
value價值
value added價值增加
value judgement價值判斷
value variance，price variance價值差異，價格差異
valued policy定值保險單
variable變數
variable annuity變動年金
variable budget，flexible budget變動預算，彈性預算
variable cost變動成本
variable costing，direct costing變動成本法，直接成本法
variable expense變動費用
variable gage-and-not-go gage容許袤侜蝢?統計品質控制)
variable overhead rate變動間接費率
variable overhead variance變動間接費差異
variable standard可變動標準
variable-cost ratio變動成本比率
variance差異
variate變數
variation差異，離勢(統計)
variation from standard cost標準成本差異
velocity test速率測驗
vendee買主
vendor賣主
vendors' account賣主帳
venture account，adventure account投機買賣帳
verification by tests and scrutiny抽查驗證
verification of footings and postings結總與過帳驗證
verification of outstanding by correspondence欠款通函詢證
verification，verify驗證
vertical analysis縱的分析
vertical combination縱式聯合
vested proprietorship，vested capital投入資本
viability生存力
virement system，transfer system經費流用
vis-a-vis相對，面對面
volume discount總額折扣
volume of production生產量
volume-profit analysis利量分析
voluntary reserve任意準備
vostro account，loro account來帳(國際匯兌)
voting trust股權信託
voting trust certificate股權委託書
vouch審核，查定
voucher憑單，傳票
voucher audit憑單審核
voucher check憑單支票
voucher index憑單索引
voucher jacket憑單封套
voucher register憑單登記簿
voucher system憑單制度
vouchers payable應付憑單
vouchers payable register應付憑單登記簿
vouching制單，復核
voyage charter輪次租賃
wage rate工資率
wage rate variance工資率差異
wages工資
wages allocation sheet工資分配表
wages book工資簿
wages sheet工資表
wages summary工資匯總表
waiting period等待期間
want slip缺貨單
warehouse receipt棧單
warrant支付書，繳款書，認股權證，庫券
warrant payable應付支付書
waste耗費，廢料
waste book草簿
waste material廢料
wasting asset遞耗資產
watered capital摻水股本，虛股
watered stock摻水股份，虛股
wear and tear耗損
weekly report週報
weighted average加權平均數
weighted average method加權平均法(指存貨計價)
where-got where-gone statement，statement of source and application of funds資金來源運用表
whole dollar accounting整元會計
whole sale cost躉售成本
wholesale price index躉售物價指數
will遺囑
windfall profit意外利益
winding-up清理
window dressing虛飾
withdrawal提款，退股
withholding扣繳
work center工作中心
work in process在製品，在產品
work in process inventory在制[產]品盤存
work in progress，construction work in progress未完工程，未完建築工程
work order工作通知單
work order ledger工作通知單分類帳
work program工作計畫
work sheet of distribution分配計算表
work ticket工作單
work unit工作單位
working asset營運資產
working capital營運資金，運用資本
working capital deficit營運資金虧絀
working capital fund，intragovernment service fund運用資本基金，政府內部服務基金
working capital ratio運用資本比率
working capital reserve運用資本準備
working expense營業費用
working fund週轉金
working interest開採利益(石油業)
working liability營運負債
working paper工作底稿
working sheet，work sheet計算表
working-hour method (of depreciation)工作時間折舊法
workmen's compensation工人卹養金
write down劃減，降值
writing-off process銷除法
year-end adjustment年終調整
year-end balance sheet年終平衡表
year-end bonus年終資金
year-end dividend年終股利
yield實際獲益，投資報酬，收益
yield rate實際獲益率
yield variance生產差異
zone system (of pricing)分區定價制度
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