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Absorbed cost �鹷ع�Դ��ҧҹ
Absorbed overhead ��������㹡�ü�Ե�Դ��ҧҹ
Absorption costing �ѭ�յ鹷ع���
Acceptance ����Ѻ�ͧ�����š�Թ
Accessary �����ǹ��Сͺ
Acclelrated depreciation ��äԴ����������Ҥ���ѵ�����
Accomulated income ��������
Account balance �ʹ���㹺ѭ��
Account current �ѭ���Թ�оѴ
Account day �ѹ�ú��˹���ê��Ф����ѡ��Ѿ��
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Account receivable �١˹���ä��
Account receivable discounted �١˹��ҡ��â��Ŵ
Account receivable turnover �ѵ�ҡ�á����ع�ͧ�١˹���ä��
Account sales �ѭ����������´��â���Թ���
Account stated �Ӻѭ���ѡ�źź˹��ѹ
Accountancy �Ҫվ�ѭ��, �ҹ�ѭ��
Accountant �ѡ�ѭ��
Accounting ��úѭ��
Accounting change ��û�ԺѵԷҧ��úѭ��
Accounting control ��äǺ����ҧ��úѭ��
Accounting cycle ǧ�úѭ��
Accounting entity ˹��§ҹ�ҧ��úѭ��
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Accounting equation ����úѭ��
Accounting evidence ��ѡ�ҹ��úѭ��
Accounting information ���ʹ�ȷҧ��úѭ��
Accounting Information System �к����ʹ�ȷҧ��úѭ��
Accounting manual �����ͧҹ�ѭ��
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Accounting policies ��º�¡�úѭ��
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Accued interest receivable �͡���¤�ҧ�Ѻ
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Accumulated dividend �Թ�ѹ������
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Acount receivable financing ��èѴ���Թ�ºѭ���١˹���ä��
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Actual cost �鹷ع��ԧ
Added value ��Ť������
Adjusted entry ��¡�û�Ѻ��ا
Adjusted trial balance �����ͧ��ѧ��û�Ѻ��ا
Adjustment ��û�Ѻ��ا��¡��
Administrative accounting ��úѭ�պ�����
Administrative audit ��õ�Ǩ�ͺ��ҹ������
Administrative expense ��������㹡�ú�����
Advance �Թ���ͧ
Affiliated company ����ѷ�����
Agenda ���С�û�Ъ��
Agent ���᷹
Aging schedule ���ҧ��èѴ����˹��
Allocate �ѹ��ǹ, ����ǹ
Allocation ��ûѹ��ǹ, �������ǹ
Allowance �������
Allowance for bad debts �������˹���٭
Allowance for doubtful accounts �������˹��ʧ��¨��٭
Amortization ��õѴ�ѭ��
Analysis �����������
Analytical review ��õ�Ǩ�ͺ�¡����������
Annual audit ��õ�Ǩ�ͺ�ѭ�ջ�Шӻ�
Annual closing ��ûԴ�ѭ�ջ�Шӻ�
Annual financial statement ������Թ��Шӻ�
Annual report ��§ҹ��Шӻ�
Appraisal ��û����Թ�Ҥ�
Appraisal surplus ��ǹ�Թ�ҡ��û����Թ�Ҥ�
Appraised value ��Ť���Ҥһ����Թ
Appropriated retained earnings, ���������Ѵ���
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Appropriation account �ѭ�ըѴ���
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Appropriation of net income ��èѴ��á����ط��
Arbitrary ��˹��ͧ
Articles of association, ��ͺѧ�Ѻ�ͧ����ѷ
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Assigned accounts receivable �����ѭ���١˹������ѡ��Сѹ
Assignment ����͹�Է��
Assumption ����԰ҹ
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Audit adjustment ��¡�û�Ѻ��ا�ҡ��õ�Ǩ�ͺ�ѭ��
Audit around the computer ��õ�Ǩ�ͺ�����Ũҡ��§ҹ����������
Audit evidence ��ѡ�ҹ�ҡ����ͺ�ѭ��
Audit guide �Ƿҧ��õ�Ǩ�ͺ�ѭ��
Audit memorandum �ѹ�֡�ҹ��Ǩ�ͺ�ѭ��
Audit notebook ��ش�ѹ�֡�ҡ��õ�Ǩ�ͺ�ѭ��
Audit opinion ��§ҹ��Ǩ�ͺ�ѭ��
Audit period �ͺ�������Һѭ�շ���Ǩ�ͺ
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Audit program �ǡ�õ�Ǩ�ͺ�ѭ��
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Audit technique ෤�Ԥ��õ�Ǩ�ͺ�ѭ��
Audit test ��÷��ͺ㹡�õ�Ǩ�ͺ�ѭ��
Audit through the computer ��õ�Ǩ�ͺ��û����żŢͧ����������
Audit trail �Ƿҧ��õ�Ǩ�ͺ
Audit working papers ��д�ɷӡ�á�õ�Ǩ�ͺ�ѭ��
Audit year �շ��ӡ�õ�Ǩ�ͺ�ѭ��
Auditability �����������������Ǩ�ͺ�ѭ��
Auditing ��õ�Ǩ�ͺ�ѭ��
Auditing procedure �Ըա�õ�Ǩ�ͺ�ѭ��
Auditing standard �ҵðҹ��õ�Ǩ�ͺ�ѭ��
Auditing standards �ҵðҹ��õ�Ǩ�ͺ�ѭ��
Auditor ����Ǩ�ͺ�ѭ��
Auditor’s certificate ���Ѻ�ͧ�ͧ����ͺ�ѭ��
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Auditor’s report ��§ҹ�ͧ����ͺ�ѭ��
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Authorized security ��ѡ��Ѿ�����Ѻ͹حҵ
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Balance �ʹ�������
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Bank �ѭ�� �ҡ�Թ��Ҥ��
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Bank charge ��Ҹ���������Ҥ��
Bank confirmation ˹ѧ����׹�ѹ�ʹ�ҡ��Ҥ��
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Bank loan �Թ��鸹Ҥ��
Bank note ���ѵ�
Bank overdraft �Թ�ԡ�Թ�ѭ�ո�Ҥ��
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Bank report ��§ҹ�Թ�ҡ��Ҥ��
Bank statement ����ʹ�Թ�ҡ�ҡ��Ҥ��
Bank statement ����ʹ�Թ�ҡ��Ҥ��
Barter ����š����¹
Base period, �շ�����繻հҹ
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Basic concept �Ǥ����Դ���ͧ��
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Basis of accounting ࡳ��ҧ��úѭ��
Basis swap ����š����¹�ѵ�Ҵ͡������ҧ�ԧ
Batch costing �Ըա�äԴ�鹷ع㹡�ü�Ե���Ф���
Bias ���������§
Bill of exchange �����š�Թ
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Bill receivable �١˹������Թ
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Bond premium ��ǹ�Թ��Ť����鹡��
Bond, debenture �ѹ��ѵ�
Book of account ��ش�ѭ��
Book of orginal entry, ��ش����ѹ��鹵�
Book value ��Ť�ҵ���ѭ��
Book value per share ��Ť�ҵ���ѭ�յ�����
Bookkeeper ��ѡ�ҹ�ѭ��
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Boud fund �ͧ�ع�ѹ��ѵ�
Bought day book ��ش����ѹ����
Branch �Ң�
Branch accounts �ѭ���Ң�
Break-even analysis �����������ش�����ع
Break-even chart �ѧ�ʴ��ش�����ع
Break-even point �ش�����ع
Bring forward �ʹ¡��
Broker ���˹��
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Budget ������ҳ
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Budgetary control ��äǺ������駺����ҳ���Թ�ҹ
Building, plant �Ҥ��
Business combination ��äǺ�Ԩ���
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Capacity ratio �ѵ����ǹ�ͧ���ѧ��ü�Ե
Capacity variance �ŵ�ҧ�ͧ���ѧ��ü�Ե
Capital �ع
Capital account �ѭ�շع
Capital budget ������ҳ��¨��¡��ŧ�ع
Capital expenditure ��¨��¡��ŧ�ع
Capital fund �Թ�ͧ�ع����
Capital gain ������ǹ�ع
Capital reserve �ع���ͧ
Capital stock �ع���͹���
Capital surplus ��ǹ�Թ�ع
Carry forward �ʹ¡�
Carrying cost �鹷ع㹡�èѴ���Թ���
Cash �Թʴ
Cash account �ѭ���Թʴ
Cash at bank �Թ�ҡ��Ҥ��
Cash basis ࡳ���Թʴ
Cash book ��ش�ѭ���Թʴ
Cash book C.B. ��ش�ѭ���Թʴ
Cash budget ������ҳ�Թʴ
Cash disbursement journal ��ش����ѹ�Թʴ����
Cash discount ��ǹŴ�Թʴ
Cash dividend �Թʴ�ѹ��
Cash equivalent ��¡����º����Թʴ
Cash flow ������Թʴ
Cash flow statement ���ѭ�ա�����Թʴ
Cash inflow ������Թʴ���
Cash journal ��ش�Թʴ
Cash on hand �Թʴ����
Cash outflow ������Թʴ�͡
Cash receipts journal ��ش����ѹ�Թʴ�Ѻ
Cash-flow budget ������ҳ������Թʴ
Cashier’s cheque �礢ͧ��ѭ
Certificate of deposit �ѵ��Թ�ҡ
Certified check �礷�踹Ҥ���Ѻ�ͧ��è����Թ
Certified internal auditor ����Ǩ�ͺ�����Ѻ͹حҵ
Certified public accountant (CPA) ����ͺ�ѭ���Ѻ͹حҵ
Charity ��ҡ�á���
Chart of accounts �ѧ�ѭ��
Check register ����¹��
Cheque ��
Clearing accounts �ѭ�������ҧ�͹
Closing entry ��¡�ûԴ�ѭ��
Closing trial balance �����ͧ��ѧ�Դ�ѭ��
Collection period �����������Ѻ����˹��
Combined financial statement ������Թ���
Commission ��ҹ��˹��
Common stock ������ѭ
Comparative financial statement ������Թ���º��º
Completed contract method �Ը�����ͧҹ������鹵���ѭ��
Completeness �����ú��ǹ
Compliance audit ��õ�Ǩ�ͺ��û�ԺѵԵ����͡�˹�
Composite depreciation method ��äԴ����������Ҥ����Ը���ǹ����
Composite depreciation rate �ѵ�Ҥ���������Ҥ����Ը���ǹ����
Compound interest depreciation method ��äԴ����������Ҥ����Ըմ͡���·���
Concept �Ǥ����Դ
Condensed financial statement ������Թ���ҧ���
Confirmation ����׹�ѹ�����١��ͧ
Conservatism ��ѡ�������Ѵ���ѧ
Consignee ����Ѻ�ҡ���
Consignment ��ýҡ���
Consignor ���ҡ���
Consignor ���ҡ���
Consistency ������������
Consolidated financial statement ������Թ���
Consolidation �������Ԩ���
Contingence �������§���
Contingent asset �Թ��Ѿ�����Ҩ�Դ���
Contingent charge �������·���Ҩ�Դ���
Contingent cost �鹷ع����Ҩ�Դ���
Contingent liability ˹���Թ����Ҩ�Դ���
Contra accounts �ѭ�յç����
Contract �ѭ��
Contribution margin ���üѹ��
Control account �ѭ�դ���ʹ
Controllable cost �鹷ع�������ö�Ǻ�����
Controller, comptroller ���Ǻ����ѭ��
Conversion ����ŧ��Ҿ
Conversion cost �鹷ع����ŧ��Ҿ
Convertible bond �ѹ��ѵ��ŧ��Ҿ
Copyright �Ԣ�Է���
Corporation ����ѷ �ӡѴ
Cost �鹷ع
Cost accounting ��úѭ�յ鹷ع
Cost allocation ��ûѹ��ǹ�鹷ع
Cost and freight �鹷ع�ǡ��Ң���
Cost and freight (C;F) �Ҥ��Թ��������Ң���
Cost and freight C;F �鹷ع�ǡ������ҧ
Cost method �Ը��Ҥҷع
Cost of goods manufactured �鹷ع�Թ��ҷ���Ե�����
Cost of goods sold �鹷ع�Թ��Ң��
Cost of production �鹷ع��ü�Ե
Cost of sales �鹷ع���
Cost unit �鹷ع���˹���
Cost, insurance and freight (C.I.F.) �Ҥ��Թ��������һ�Сѹ�����Ф�Ң���
Cost-benefit analysis �����������鹷ع��мŻ���ª��
Cost-plus pricing ��õ���ҤҨҡ�ع
Cost-volume-profit analysis �����������鹷ع-�ӹǹ-����
Cpital asset �Թ��Ѿ��ҡ���ŧ�ع
Credit �ôԵ
Credit balance �ʹ����ôԵ
Cross check ����ͺ�ѹ�����١��ͧ
Cross currency interest rate swap ����š����¹�ѵ�Ҵ͡���µ�ҧʡ���Թ
Cross-reference �����ҧ�ԧ�����ҧ�ѹ
Currency futures �����èҡ��ë��͢���Թ��ҵ�ҧ�������ǧ˹��
Currency option �Է�ԡ�ë������͢���Թ��ҵ�ҧ�����
Currency seap ����š����¹˹���ҧʡ���Թ�ѹ
Current account �ѭ���Թ�оѴ
Current asset �Թ��Ѿ����ع���¹
Current cost �Ҥҵ鹷ع㹻Ѩ�غѹ
Current file ����Ѩ�غѹ
Current liability ˹���Թ��ع���¹
Current operating performance �����âҴ�ع-�Ը��ʴ��š�ô��Թ�ҹ
Current ratio �ѵ����ǹ�Թ�ع��ع���¹
Cut-off ��õѴ�ʹ
Day book ��ش����ѹ
Day rate �ѵ�Ҥ���ç����ѹ
Debenture stock ��鹡��
Debit ഺԵ
Debit balance �ʹ���ഺԵ
Debit note ���������١˹��
Debt ratio �ѵ����ǹ˹���Թ�����ǹ�ͧ��Ңͧ
Debtor �١˹��
Declared dividend �Թ�ѹ�ŷ���С�Ȩ���
Declining balance method �Ը��ʹŴŧ
Defective product ��Ե�ѳ���յ�˹�
Deferred charge ��¨����͡�õѴ�ѭ��
Deferred debit ���������͵Ѵ�ѭ��
Deferred debt �١˹���͵Ѵ�ѭ��
Deferred expense ���������ʹ�Ѵ�ѭ��
Deferred income ������͡���Ѻ��������
Deferred income tax �����Թ���͡�õѴ�ѭ��
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Deficit �Ҵ�ع����
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Deposit �Թ�Ѵ��
Deposit account �ѭ���Թ�ҡ��Ш�
Deposit-taker ����Ѻ�ҡ�Թ�������Թ�ҡ��Ш�
Depreciation ����������Ҥ�
Depreciation adjustment ��û�Ѻ��ا����������Ҥ�
Detail account �ѭ���Ң�
Devaluation ���Ŵ����Թ���
Differentail cost �鹷ع��ǹᵡ��ҧ
Differential ��ǹ����
Direct costing ��úѭ�յ鹷ع�ҧ�ç
Direct labor ����ç�ҹ�ҧ�ç
Direct labor hour �����������ç�ҧ�ç
Direct material �ѵ�طҧ�ç
Direct material cost �鹷ع��ʴطҧ�ç
Direct overhead �������·ҧ�ç
Direct wages ��Ҩ�ҧ�ҧ�ç
Disclosure ����Դ�¢�����
Discount ��ǹŴ
Discount received ��ǹŴ�Ѻ
Distribution expense ��������㹡�èѴ��˹���
Dividend �Թ�ѹ��
Documentary credit �͡�������Ѻ�Թ����
Double-entry system �к��ѭ�դ��
Doubtful accouhts ˹��ʧ��¨��٭
Down payment �Թ������á
Drawing account �ѭ���ԡ����ǹ���
Earned surplus ��������
Earnings �����ط��
Earnings before Interest after Tax (EBIAT) �����ط�ԡ�͹�͡���������ѧ����
Earnings before per share (EBIT) �����ط�Ե�����
Earnings per share ���õ�����
Earnings statement �����âҴ�ع
Effective rate (of interest) �ѵ�� (�͡����) ������ԧ
Employment ��è�ҧ�ҹ
Endorse ��ѡ��ѧ
Enterprise accounting ��úѭ������Ѻͧ����
Entity accounting ��úѭ������Ѻ˹��§ҹ
Equipment �ػ�ó�
Error ��ͼԴ��Ҵ
Estate ��ѧ�������Ѿ��, ���Թ
Estimated liability ˹���Թ�»���ҳ
Evidence ��ѡ�ҹ
Exchange cheque ����š����¹��
Exchange rate �ѵ���š����¹
Expenditure ��¨���
Expense ��������
External audit ����ͺ�ѭ���¼���Ǩ�ͺ��¹͡
External document �͡��èҡ������¹͡
Extraordinary item ��¡�þ����
Face value ��Ť�ҷ�������˹�ҵ���
Factoring ��ë��͢�ºѭ���١˹��
Factory agenda ��ʴ��ç�ҹ
Factory overhad variance �ŵ�ҧ���������ç�ҹ
Factory overhead ���������ç�ҹ
Factory overhead expense ���������ç�ҹ
Fair market value �Ҥҵ�Ҵ�صԸ���
Fair price �Ҥ��صԸ���
Fair value ��Ť���صԸ���
Fairness �����١��ͧ��������
Favorable variance �ŵ�ҧ����Ҿ��
Feedback value ��������͹��Ѻ
Fianancial statement ������Թ��� ����� �����âҴ�ع , ��§ҹ�ҧ����Թ
Financial accounting ������������Ч��ʴ��������¹�ŧ�ҹС���Թ
Financial audit ��õ�Ǩ�ͺ������Թ
Financial document ��úѭ�ա���Թ
Financial expense �͡��÷ҧ����Թ �� �����͵����š�Թ
Financial reporting �������·ҧ����Թ
Financial statement ������Թ
Financing activities �Ԩ����㹡�èѴ���Թ
Finished goods �Թ���������ٻ
First in, first out FIFO ��õ��Ҥ��Թ��Ҥ�����͵���Ը���ҡ�͹�͡��͹
Fiscal year �ͺ�������� 1 �ͺ�պѭ��
Fixed asset ��Ѿ���Թ����
Fixed budget ������ҳ�����
Fixed cost �鹷ع�����
Fixed expense �������¤����
Flexed budget ������ҳ�������ö�״������
Flexible exchange rate �ѵ���š����¹��µ��
Floating rate note (FRN) �����Թ����ѵ�Ҵ͡������µ��
Flowchart Ἱ������¡�÷ӧҹ
Folio ˹�Һѭ��
Footing ��úǡ�ǵ��
Footnotes to financial statement �����˵� ��Сͺ������Թ
Forecasting ��û���ҳ���
Foreian exchange ��û����õ�Թ���
Forward contract �ѭ�ҡ�ë��͢����ǧ˹��
Forward exchange contract �ѭ�ҡ�ë��͢���Թ��ҵ�ҧ�������ǧ˹��

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���