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