T字形帳戶        T account
三欄現金簿       three-column cash book
分部賬戶         departmental account
分類帳           ledger
少數余額         minority balance
日記簿           journal
毛利             gross profit
毛利率           margin
毛損             gross loss
主要成本         prime cost
未兌現支票       unpresented cheque
未實現利潤       unrealised profit
代銷貨品         goods sold on sale or return
加成             mark-up
合夥企業         partnership
在制品           work-in-progress
存貨             stock/inventory
存款帳戶         deposit account
存款單           pay-in slip
收益             revenue
收益支出         revenue expenditure
收益與費用帳     income and expenditure account
有限公司         limited company
利潤             profit
決算賬戶         final accounts
拒付支票         dishonoured cheque
折舊             depreciation
折舊帳法         depreciation expense account method
折舊準備         provision for depreciation
呆帳帳齡分析表    ageing schedule for doubtful debts
呆帳準備         provision for doubtful debts
長期負債         long-term liability
承上余額         balance brought down
直接支帳付款     direct debit
直接成本         direct cost
直接銷帳法       direct write-off method
直線法           straight-line method
定期支付指示     standing order
定期存款賬戶     time deposit account
定額制度         imprest system
定額備用金       cash float
抵銷性錯誤       compensating error
固定資產         fixed asset
往來存款帳戶     current account
易新             trade-in
負債             liabilities
相配概念         matching concept
盈余             surplus
重估法           revaluation method
原始分錄錯誤     error of original entry
原始分錄簿       books of original entry
原始單據         source decument
原則性錯誤       error of principle
借               debit
借方余額         debit balance
借項通知單       debit note
流動負債         current liability
流動資產         current asset
流動資產凈值     net current assets
耗減             depletion
純利             net profit
財務報表         financial statement
財務會計         financial accounting
參考帳頁         folio number
凈損失           net loss
帳戶             account
帳名調亂錯誤     error of commission
帳面凈值         net book value
逐筆結計余額法   running balance method
現金收支賬       receipts and payments account
現金折扣         cash discount
現金簿           cash book
累積基金         accumulated fund
普通日記簿       general journal
提用             drawings
單位耗減法       depletion unit method
虛帳戶           nominal account
統制帳戶         control account
結帳分錄         closing entry
結單             statement of account
貸               credit
貸方余額         credit balance
貸項通知單       credit note
貸項轉賬         credit transfer
費用             expense
期末存貨         closing stock
期初存貨         opening stock
開帳分錄         opening entry
間接成本         indirect cost
間接制造成本     factory overheads
會計             accounting
會計年度         accounting/financial year
會計循環         accounting cycle
會計等式         accounting equation
債務人           debtor
債權人           creditor
損失             loss
損益帳           profit and loss account
試算表           trial balance
資本             capital
資本支出         capital expenditure
資產             asset
資產負債表       balance sheet
資產凈值         net worth
零用現金簿       petty cash book
預付費用         prepaid expense
預收收益         revenue in advance/prepaid revenue
預計使用年限     estimated useful life
實帳戶           real account
對銷             contra
複式記帳規則     double entry rules
複式簿記         double entry bookkeeping
制造成本帳       manufacturing account
管理會計         management accounting
銀行往來調節表   bank reconciliation statement
銀行透支         bank overdraft
銀行現金簿       bank cash book
銀行結單         bank statement
暫記帳戶         suspense account
銷貨             sales
銷貨分析簿       sales analysis book
銷貨成本         cost of goods sold
銷貨折扣         discounts allowed
銷貨折扣準備     provision for discounts allowed
銷貨退回         returns inwards
銷貨退回簿       returns inwards journal
銷貨凈額         net sales
銷貨發票         sales invoice
銷貨運費         carriage outwards
銷貨簿           sales journal
余額遞減法       reducing/diminishing balance method
余額轉下         balance carried down
獨資企業         sole proprietorship
遺漏錯誤         error of omission
儲蓄存款帳戶     savings account
應付帳戶分類帳   purchases ledger
應付帳戶統制帳   purchases ledger control account
應收帳戶分類帳   sales ledger
應收帳戶統制帳   sales ledger control account
應計收益         revenue in arrears/accrued revenue
應計費用         accrued expense
應計概念         accrual concept
營業折扣         trade discount
虧絀             deficit
總分類帳         general ledger
購貨             purchases
購貨分析簿       purchases analysis book
購貨折扣         discounts received
購貨退出         returns outwards
購貨退出簿       returns outwards journal
購貨凈額         net purchases
購貨發票         purchases invoice
購貨運費         carriage inwards
購貨簿           purchases journal
購銷帳           trading account
購銷損益帳       trading and profit and loss account
雙欄現金簿       two-column cash book
壞賬             bad bebt
壞帳準備         provision for bad debts
穩健保守         prudence concept
簿記             bookkeeping
顛倒入賬         complete reversal of entries
攤銷             amortisation
權益             equity
變賣價值         disposal value
一貫原則/一致性原則    consistency
上市公司         listed company
已發行股本       issued share capital
已催繳股本       called-up capital
已繳股本         paid-up capital
已贖回票據       retired bill
支店帳戶         branch account
支店調整帳戶     branch adjustment account
內在商譽         inherent goodwill
公眾有限公司     public limited company
分配帳           appropriation account
毛利率           margin/gross profit ratio
未分配利潤       unappropriated profit
未催繳股本       uncalled capital
平均成本法       average cost method(AVCO)
付款人           drawee
加納對梅禮案之判例   Garner v Murray rule
合并             amalgamation
合夥人往來賬戶    partner's current account
合夥人薪金        partner's salary
合夥企業         partnership
合夥協議         partnership agreement
企業個體概念     business entity concept
先進先出法       first-in,first-out method(FIFO)
存貨周轉率       stock turnover rate/stockturn
存貨虧絀         stock dificiency
有限合夥人       limited partner
拒付票據         dishonoured bill
折價             discount
私人有限公司      private limited company
承兌人           acceptor
承銷商           consignee
承銷清單         account sales
固定資本帳戶     fixed capital account
或有負債         contingent liability
受票人           drawee
受款人           payee
股東             shareholder
股息             dividend
股票             share
面值             nominal/par value
負商譽           negative goodwill
後進先出法       last-in,first-out method(LIFO)
背書             endorsement
盈利能力比率     profitability ratios
重估利潤         profit from revaluation
重估帳戶         revaluation account
重估損失         loss from revaluation
重點鉅數概念     materiality concept
重議票據         renegotiated bill
流動比率         current ratio
浮動資本帳戶     fluctuating capital account
留存利潤         retained profit
純利率           net profit ratio
財產狀況說明書   statement of affairs
動用資本報酬率/動用資金報酬率    return on capital employed
清理式資產負債表  statement of affairs
寄銷             consignment
寄銷商           consignor
速動比率         quick ratio
票據拒付手續費    noting charge
貨幣量度單位概念  money measurement concept
貨幣穩定假設      stable monetary measures
普通合夥人        general partner
普通股            ordinary share
備忘欄記帳法      Memorandum columns method
提用利息          interest on drawings
單式記帳法        single entry system
無形資產          intangible asset
發票人            drawer
注冊股本          authorised share capital
超越利潤          super profits
超額認購          oversubscription
貼現              discount
貼現費用          discounting charge
費用與銷貨比率     expenses to sales ratio
集成化系統         Integrated system
匯票              bill of exchange
會計比率          accounting ratios
債券              debenture
債務人與銷貨比率   debtors: sales ratio
債權人與銷貨比率   creditors: pruchases ratio
溢價              premium
損益分配帳        profit and loss appropriation account
運送中項目        items in transit
資本利息          interest on capital
複式概念          dual aspect concept
管理效率比率      management efficiency ratios
認購不足          undersubscription
酸性測驗比率      acid test ratio
賒銷期限          credit period allowed to trade debtors
賒購期限          credit period received from trade creditors
數量表達          quantifiability
歷史成本概念       historical cost concept
擔保還款佣金       del credere commission
儲備               reserve
儲備帳戶           reserve account
優先股             preference share
應付票據           bill payable
應付貨款期         creditors repayment period
應收票據           bill receivable
應收貨款期         debtors collection period
應收催繳股款       calls in arrears
應計概念           accrual concept
營運資金比率       working capital ratio
總應付賬款帳戶     total creditors account
總應收賬款帳戶     tatal debtors account
購買商譽           purchased goodwill
穩健保守概念       prudence concept/conservation
繼續經營概念       going concern concept
變現能力比率       liquidity ratios
變現凈值           net realisable value
變現概念           realisation concept
變產帳戶           realisation account