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Forward rate �ѵ�ҡ�ë��͢����ǧ˹�� Forward rate agreement �ѭ���ѵ�Ҵ͡������ǧ˹�� Franchise �ѻ�ҹ Franchisee ����Ѻ�����ҹ Free on board (F.O.B.) �Ҥ��Թ��ҷ���觶֧����Ѻ���Թ��� Free on Board F.O.B. �Ҥ��Թ��ҵ����Թ��«� Freight ������ҧ, ��Ң��� Freight in ������ҧ����� Freight out ������ҧ���͡ Full absorption costing ��úѭ�յ鹷ع���� Full costing ��úѭ�յ鹷ع��� Functiconal accounting ��úѭ�յ���������ͧ�Ԩ���� Fund �ͧ�ع Fund accounting ��úѭ���Թ�ͧ�ع Funds flow statement ��������Թ�ع Furniture and fixtrues ����ͧ������еԴ��� Gains ���� General journal ��ش�ѭ������ѹ����� General ledger ��ش�ѭ���¡����������� Generally accepted accounting principles ��ѡ��úѭ�շ���Ѻ�ͧ����� Generally Accepted Accounting Principles GAAP ��ѡ��úѭ�շ������Ѻ����� Goods �Թ��� Goods in process �Թ��������ҧ��Ե Goods on consignment �Թ��ҽҡ��� Goodwill ��Ҥ������� Governmental accounting ��úѭ���Ѱ��� Gross ���ѡ��¨��� Gross book value �Ҥҵ���ѭ��¡�� Gross earnings, gross income ���â�鹵� Gross loss �Ҵ�ع��鹵� Gross profit ���â�鹵� Gross profit method �Ը��Թ��ҵ���ѵ�ҡ��â�鹵� Group depreciation method ��äԴ����������Ҥ����Ը��������� Guaranteed bond ��鹡�����ջ�Сѹ Hire ��Ҩ�ҧ, ������ Hire charge ��Ҹ�������ö��÷ء�Թ��� Hire purchase ��ҫ��� Historical �ʹ¡�� Historical cost �Ҥҷع��� Historical cost principle ��ѡ�Ҥҷع��� Holding company ����ѷ�˭� Imprest cash ǧ�Թʴ���� Income ����� Income tax �����Թ��ԵԺؤ�� Incredmental cost �鹷ع��ǹ���������� Incremental ��ǹ���� Incremental revenue �������ǹ���� Independent ������� Index �Ѫ�� Indirect cost �鹷ع�ҧ���� Indirect cost centre �ٹ��鹷ع�ҧ���� Indirect expense �������·ҧ���� Indirect labor ����ç�ҧ���� Indirect material ��ʴطҧ���� Indorse ��ѡ��ѧ Inflation �Թ���, ����ԹŴŧ Input tax ���ի��� Installment method of accounting �Ըա�úѭ�բ�¼��� Installment sale ��â�¼��� Installment, instalment �Թ��ҧǴ Instrument ��ѡ�ҹ Intanbible asset �Թ��Ѿ����Ѻ��ͧ����� Intangible �Ѻ��ͧ����� Intangible fixed asset ��Ѿ���Թ��������յ�ǵ� Interest �͡���� Interest rate futures �������ѵ�Ҵ͡������ǧ˹�� Interim dividend �Թ�ѹ�������ҧ��� Interim financial statement ������Թ�����ҧ��� Internal audit ��õ�Ǩ�ͺ�ѭ������ Internal control ��äǺ������� Internal control system �к���äǺ������� Inventory �Թ��Ҥ������ Inventory control ��äǺ����Թ��Ҥ������ Inventory turnover �ѵ�ҡ����ع�ͧ�Թ��� Investing actitities �Ԩ�������ŧ�ع Investment �Թŧ�ع Invoice 㺡ӡѺ�Թ��� Job �ҹ Job card ���觧ҹ Job cost �鹷ع�ҹ��觷� Job costing �Ըյ鹷ع�ҹ��觷� Job order costing ��úѭ�յ鹷ع�ҹ��觷� Job sheet �ŧ���ҷӧҹ Joint cost �鹷ع���� Joint venture ���������� Journal ��ش�ѭ������ѹ Journal voucher ��Ӥѭ����ѹ����� Labor variance �ŵ�ҧ����ç Land ���Թ Land mortgage ��ѡ��Ѿ�����繷��Թ Last in, first out LIFO ��õ��Ҥ��Թ��Ҥ�������Ը������ѧ�͡�� Leasehold ʷ�ԡ����� Leasing ������ Ledger account �ѭ���¡������ Legal mortgage ��ѡ��Ѿ��ҧ������ Letter of comfort ˹ѧ����Ѻ��Һ����˹���Թ Letter of credit L/C ��������Ϳ�ôԵ Letter of undertaking ˹ѧ����Թ���������������� Liability ˹���Թ Liability dividend ˹���Թ�ҡ��è����Թ�ѹ�� Limited - life asset �Թ��Ѿ���������ء����ҹ�ӡѴ Limited partnership ��ҧ�����ǹ�ӡѴ Liquidation value ��Ť�ҡ�ê��кѭ�� Liquidity ratio �ѵ����ǹ��Ҿ���ͧ Listed company ����ѷ������¹ Listed security ��ѡ��Ѿ�쨴����¹ Loan payable ���˹���Թ��� Loan receivable �Թ����� Local area network LAN ���������µç�Ѻ Long-term contract �ѭ��������� Long-term debt ˹��������� (����Թ 1 ��) Long-term liability ˹���Թ������� Loss �Ҵ�ع Loss per share �Ҵ�ع������ Lower of cost or market �Ҥҷع���͵�Ҵ����ӡ��� Machinery ����ͧ�ѡ� Maintenance ��Һ��ا�ѡ�� Managed cost �鹷ع���Ǻ����� Management audit ��õ�Ǩ�ͺ��èѴ��� Management Information System (MIS) �к����ʹ�����͡�èѴ��� Manufacturing cost �鹷ع��Ե�ѳ�� Manufacturing expense ���������ç�ҹ Manufacturing overhead, ��������㹡�ü�Ե Marginal deposit �Թ��Сѹ Markdown ��ǹ���Ŵ�Ҥ� Market price �Ҥҵ�Ҵ Market research ����Ԩ�·ҧ��õ�Ҵ Market value ��Ť���Ҥҵ�Ҵ Marketable security ��ѡ��Ѿ��㹤�����ͧ��âͧ��Ҵ Marketing research ����Ԩ�µ�Ҵ Markon ��ǹ�����ҡ�鹷ع Master budget ������ҳ�˭� Matching ��èѺ��������ҧ�����Ѻ��¨��� Material �ѵ�شԺ Material cost �鹷ع��ʴ� Materiality �����Ӥѭ Memorandum of association ˹ѧ��ͺ�Ԥ���ʹ�� Merger �������Ԩ��� Merger accounting ��úѭ������Ѻ�������Ԩ��� Monthly statement ����ʹ��Ш��� Mortgage �ӹͧ Moving average �ҤҶ�������������� Multiple-step income statement �����âҴ�عẺ���ª�� Nature �֧��˹� Net book value �Ҥҵ���ѭ���ط�� Net loss �Ҵ�ع�ط�� Net present value ��Ť�һѨ�غѹ�ط�� Net profit �����ط�� Net purchase �����ط�� Net sales ����ط�� Net working capital �Թ�ع��ع���¹�ط�� Net worth ����ط�� Network ǧ�� Nonmonetary items ��¡�÷������繵���Թ Note payable ���˹������Թ���� Note receivable �١˹������Թ�Ѻ Obsolete ������� Of depreciation �ԸդԴ����������Ҥҷ�Ѿ���Թ Office equipment ����ͧ���ӹѡ�ҹ Off-line ����ͧ���� Offset account �ѭ�ջ�Ѻ��Ť�� Operating activities �Ԩ�������Թ�ҹ Operating cycle �ѯ�ѡ�ǧ�á�ô��Թ�ҹ Operating expense ��������㹡�ô��Թ�ҹ Operational audit ��õ�Ǩ�ͺ��ô��Թ�ҹ Opportunity cost �鹷ع��������͡�� Other assets, �Թ��Ѿ����� Other expenses ����������� Other income �������� Other liability ˹���Թ��� Output tax ���բ�� Overhead �������� Overhead cost �鹷ع��Ե�Թ��� Owners’ equity ��ǹ�ͧ����������ǹ�ͧ��Ңͧ Packing credit �Թ�������͡�����Թ����͡ Paid-in capital �ع�������� Par value �Ҥҷ����������ѡ��Ѿ�� Parent company ����ѷ�˭�ӡѴ Partner �����ǹ Partnership ��ҧ�����ǹ Patent �Է�Ժѵ� Payback period �������Ҥ�ع Payroll �Թ�� Peety cash book ��ش�Թʴ���� Pension fund �ͧ�ع���˹� �ӹҭ Percentage of completion method �Ը��ѵ����ǹ�ͧ�ҹ�������� Performance audit ��õ�Ǩ�ͺ��û�Ժѵԡ�� Period cost �鹷ع����Ǵ�������� Periodic inventory method �Ըա�úѭ���Թ��Ҥ�����ͷ��ѹ�֡���������ͺ�������Һѭ�� Permanent file ������� Perpetual inventory method �Ըա�úѭ���Թ��Ҥ�����ͷ��ѹ�֡Ẻ������ͧ Personal account �ѭ����ǹ�ؤ�� Petty cash �Թʴ���� Petty cash �Թʴ���� Physical check, ��õ�Ǩ�ͺ�ҡ�ͧ��ԧ��������� Pledging of accounts receivable ��èӹӺѭ���١˹�� Posting ��ü�ҹ��¡�úѭ�� Preaudit ��õ�Ǩ�ͺ����û�Ժѵԡ�� Preclosing trial balance �����ͧ���Դ�ѭ�� Predetermined overhead rate �ѵ�Ҥ������¡�ü�Ե��˹���ǧ˹�� Preferred stock ��鹺�����Է�� Premium on share ��ǹ�Թ��Ť����� Prepaid expense ����������ǧ˹�� Present value ��Ť���ҤһѨ�غѹ Present value PV. ��Ť�һѨ�غѹ Price variance �ŵ�ҧ�ҡ�Ҥ� Primary earnings per share ���õ����鹢�鹾�鹰ҹ Prime cost �鹷ع��鹵�� Prime rate �ѵ�Ҵ͡���¢�鹵���ش Prime rate �ѵ�Ҵ͡���¾���� Principles of accounting ��ѡ��úѭ�� Private company ����ѷ�͡�� Private offering, ����ʹ͢����ѡ��Ѿ��Ẻ��Ш� Procedure ��ǹ��� Process costing ��úѭ�յ鹷ع������ͧ Product ��Ե�ѳ�� Product cost �鹷ع��Ե�ѳ�� Production control ��äǺ����ӹǹ��ü�Ե Productive output method �Ըըӹǹ�ż�Ե����� Professional Ethics-Auditor ����ҷ�ͧ����ͺ�ѭ�� Profit ���� Profit and loss account �ѭ�ա��âҴ�ع Profit and loss appropriation account �ѭ�ա��âҴ�ع�Ѵ��� Profit and loss statement �����âҴ�ع Promissory note �����ѭ�����Թ Property ���Թ Property, plant and equipment ���Թ �Ҥ�� ����ػ�ó� Proprietor ����Сͺ��� Provident fund �ͧ�ع���ͧ����§�վ Public company ����ѷ��Ҫ� �ӡѴ Public limited company ����ѷ��Ҫ� �ӡѴ Public offering ����ʹ͢����ѡ��Ѿ��Ẻ����� Purchase ���� Purchase discount ��ǹŴ�Ѻ Purchases day book ��ش����ѹ�������� Purchases ledger �ѭ���¡�������������� Purchases order ����觫��� Purchases return �Թ����觤 Purchases return book ��ش�ѹ�֡����ѹ�觤 Purchasing power �ӹҨ���� Qualified ������ Qualified auditor’s report ��§ҹ����ͺ�ѭ�շ�������� Qualified opinion �������Ẻ������ Quick asset �Թ��Ѿ����ع���¹�������¹���Թʴ������ Quick ratio �ѵ����ǹ�Թ�ع��ع���¹���� Quick ratio �ѵ����ǹ�Թ�ع��ع���� Rate of return �ѵ�Ҽŵͺ᷹ Ratio �ѵ����ǹ Raw material �ѵ�شԺ Real account �ѭ�ը�ԧ Realized gain (loss) ���� (�Ҵ�ع) ����Դ������� Realized revenue ��������Դ��� Receivable �١˹�� Receivable �١˹�� Recipt ������Ѻ�Թ Reconciliation ��þ��٨���ʹ Related company ����ѷ�������Ǣ�ͧ�ѹ Reliability �������Ͷ���� Rent ������ Repair ��ҫ����� Reperformance ��÷��ͧ��Ժѵ� Replacement cost �鹷ع�ҡ�������¹᷹ Reserve ���ͧ Residual value �ҤҤ������ Responsibility accounting ��úѭ�յ�������Ѻ�Դ�ͺ Retail price �ҤҢ�»�ա Retained earnings �������� Retained earnings statement ���������� Retention money �Թ�ҧ��Сѹ Return on common equity �ѵ�Ҽŵͺ᷹�����ǹ�ͧ�����������ѭ Revaluation ��õ��Ҥ����� Revenue ����� Revenue account �ѭ�ա��âҴ�ع Revenue expenditure ��¨��½�������� Revenue income ����� Revenue realization principle ��ѡ����Դ��鹢ͧ����� Revenue recongnition ����Ѻ�������� Review ���ǹ Royalty ����Է�� Safety stock �ͧ��ѧ��дѺ����ʹ��� Salary �Թ�� Sale ��� Sales day book ��ش����ѹ��� Sales discount ��ǹŴ���� Sales invoice 㺡ӡѺ�Թ��� Sales journal ��ش����ѹ��� Sales ledger �ѭ���¡�������١˹�� Sales return �Թ����Ѻ� Sales value �ҤҢ�� Sample ������ҧ Schedule ���ҧ���� Scrap ��ɫҡ Scrap value �Ҥ���Ť�ҫҡ Scrap value ��Ť����ɫҡ Secured bond �ѹ��ѵ÷������ѡ��Ѿ���ӻ�Сѹ Securities company ����ѷ��ѡ��Ѿ�� Security ��ѡ��Ѿ�� Security portfolio �������ѡ��Ѿ�� Sell ��� Seller ��ͤ�� Selling expense ��������㹡�â�� Semifixed cost �鹷ع��觤���� Service-hours method �Ըժ�������ӧҹ Share ��� Shareholder �������� Shareholders’ equity ��ǹ�ͧ�������� Short-term liability ˹���Թ������� Single currency interest rate swap ����š����¹�ѵ�Ҵ͡���� �ͧʡ���Թ���ǡѹ Single-entry system �к��ѭ������� Single-step income statement �����âҴ�عẺ������� Sinking fund �ͧ�ع�� Sinking fund method �Ըաͧ�ع�� Spoilage �ͧ���� Stamp duty �ҡ��ʵ��� Standard �ҵðҹ Standard cost �鹷ع�ҵðҹ Standard costing ��úѭ�յ鹷ع�ҵðҹ Standard price �Ҥ��ҵðҹ Standby letter of credit ��������Ϳ�ôԵ���͡�ä�ӻ�Сѹ State enterprise �Ѱ����ˡԨ Stated value ��Ť�ҷ���˹� Statement ��, ����ʹ Statement of changes in financial position ���ʴ��������¹�ŧ�ҹС���Թ Statement of financial position ���ʴ��ҹС���Թ Statement of sources and applications of funds ���ʴ����觷������С�����Թ�ع Stock ��鹷ع Stock dividend ��鹻ѹ�� Stock split ����¡��鹷ع Straight-line method �Ը���鹵ç Subsidiary �Ң����� Subsidiary accounts �ѭ������ Subsidiary company ����ѷ���� Subsidiary ledger ��ش�¡���������� Subsidize Ŵŧ Sum-of-the-years-digits-method �ԸչѺ������ӹǹ�� Sunk cost �鹷ع�� Supplementary statement ��������´��Сͺ Supply ��ʴ� Surplus ��ǹ�Թ Suspense account �ѭ�վѡ Taccount �ѭ���ٻ��� “��” Takeover ��Ҥ�ͺ��ͧ�Ԩ��� Tangible ��Ѿ���Թ���÷���յ�ǵ� Tangible fixed asset �Թ��Ѿ������յ�ǵ� Tax avoidance ����ҧἹ�����ҡ� Temporary account �ѭ�ա��âҴ�ع Temporary investment �Թŧ�ع���Ǥ��� Test ��÷��ͺ Time-interest-earned �ѵ�ҡ��õ�ʹ͡���¨��� Tool ����ͧ��� Trace ���٨��Դ��� Trade account payable ���˹���ä�� Trade discount ��ǹŴ��ä�� Transaction ��¡�� Transportation expense ��Ң��� Travelling expense ��Ҿ�˹��Թ�ҧ Treasury shares ��鹷ع������Ѻ� Trial balance �����ͧ Trust receipt ���ʵ��իշ Typwriter ����ͧ�����մ Unadjusted trial balance �����ͧ����Ѻ��ا Unappropriated retained earnings ������������ѧ�����Ѵ��� Uncontrollable cost �鹷ع����������ö�Ǻ�������� Unearned revenue ������͡�õѴ�ѭ�� Unfavorable variance �ŵ�ҧ�������� Unissued capital shares ��鹷ع����ѧ������͡��˹��� Unit cost �鹷ع���˹��� Unit price �Ҥҵ��˹��� Unrealized gain (loss) ���� (�Ҵ�ع) ����ѧ����Դ��� Unrealized revenue ��������ѧ����Դ��� Unused letter of credit ��������Ϳ�ôԵ����ѧ���������ӹǹ Useful life ���ء����ҹ Valuation account �ѭ�ջ�Ѻ��Ť�� Value ��Ť�� Value added ��Ť������ Value added tax ������Ť������ Variable budget ������ҳ�ѹ�� Variable cost �鹷ع�ѹ�� Variable costing ��úѭ�յ鹷ع�ѹ�� Variance �ŵ�ҧ Vehicle �ҹ��˹� Vendor ��ͤ�� Verify ���٨����ѹ Volume variance �ŵ�ҧ㹻���ҳ��ü�Ե Voucher ��Ӥѭ Voucher register ����¹��Ӥѭ���� Voucher system �к���Ӥѭ���� Vouching ��õ�Ǩ�ͺ��Ӥѭ Wage ����ç�ҹ Wage ��Ҩ�ҧ Wage rate variance �ŵ�ҧ�ѵ�Ҥ���ç Wages account �ѭ�ը��¤�Ҩ�ҧ Warrants �������ʴ��Է��㹡�ë������ Waste �ͧ�٭���� Weighted average �������¶�ǧ���˹ѡ Withholding tax �����ѡ � ������ Without rights ������Է��� Work in process �ҹ�����ҧ�� Work in progress �ҹ�����ҧ��Ե Work order ����觼�Ե Working capital �Թ�ع��ع���¹ Write down Ŵ��� Write off ��䢢�ͼԴ��Ҵ��¡�úѭ�� Write up ������� Write-off �Ѵ�͡ Year after year �ء�� Year-around ��ʹ�� Year-end ���»ջ�ԷԹ Yearly ��ʹ�� Youngling ����Ѵ����, ������� Zigzag ǡ���¹��� Zip code ������ɳ��� |