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www.�ӹѡ�ҹ�ѭ����Ź�.com / 2012-03-27
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���Ѿ��ѭ�������ѧ��� | �����Ѿ��ѭ�������� |
Ab initio | �ҡ���������� |
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�� |
Account payable | ���˹���ä�� |
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�� |
Accounting entry | ��úѹ�֡��¡�����ش�ѭ�� |
Accounting equation | ����úѭ�� |
Accounting evidence | ��ѡ�ҹ��úѭ�� |
Accounting information | ���ʹ�ȷҧ��úѭ�� |
Accounting Information System | �к����ʹ�ȷҧ��úѭ�� |
Accounting manual | �����ͧҹ�ѭ�� |
Accounting period | �ͺ�������Һѭ�� |
Accounting policies | ��º�¡�úѭ�� |
Accounting procedure | �Ըա�úѭ�� |
Accounting records | �ѹ�֡�ҧ��úѭ�� |
Accounting standard | �ҵðҹ��úѭ�� |
Accounting standard | �ҵðҹ��úѭ�� |
Accounting system | �к��ѭ�� |
Accounting transaction | ��¡�÷ҧ�ѭ�� |
Accounting unit | ˹��§ҹ��úѭ�� |
Accounting valuation | ��á�˹���Ť�ҷҧ��úѭ�� |
Accrual | ��ҧ�Ѻ��ҧ���� |
Accrual basis | ࡳ���ҧ�Ѻ��ҧ����, ࡳ���Է�� |
Accrued dividend | �Թ�ѹ�Ť�ҧ���� |
Accrued expense | �������¤�ҧ���� |
Accrued income | ������ҧ�Ѻ |
Accrued interest | �͡���¤�ҧ���� |
Accrued interest payable | �͡���¤�ҧ���� |
Accued interest receivable | �͡���¤�ҧ�Ѻ |
Accumulate | ���� |
Accumulated depreciation | ����������Ҥ����� |
Accumulated dividend | �Թ�ѹ������ |
Accured liability | ˹���Թ��ҧ���� |
Acount receivable financing | ��èѴ���Թ�ºѭ���١˹���ä�� |
Activity | �Ԩ���� |
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��� |
Appropriation | ��èѴ��� |
Appropriation account | �ѭ�ըѴ��� |
Appropriation budget | ������ҳ���Ѵ��� |
Appropriation of net income | ��èѴ��á����ط�� |
Arbitrary | ��˹��ͧ |
Articles of association, | ��ͺѧ�Ѻ�ͧ����ѷ |
As at | � �ѹ��� |
Asset | ��Ѿ���Թ |
Asset turnover | �ѵ�ҡ����ع�ͧ�Թ��Ѿ�� |
Assigned accounts receivable | �����ѭ���١˹������ѡ��Сѹ |
Assignment | �����Է�� |
Assumption | ����ҹ |
Assumption | ������صҹ�ҧ��úѭ�� |
At par | �Ҥҵ����Ť�� |
Audit | ��õ�Ǩ�ͺ�ѭ�� |
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 |
Audit plan | Ἱ���õ�Ǩ�ͺ�ѭ�� |
Audit planning | ����ҧἹ��õ�Ǩ�ͺ�ѭ�� |
Audit program | �ǡ�õ�Ǩ�ͺ�ѭ�� |
Audit report | ��§ҹ��õ�Ǩ�ͺ�ѭ�� |
Audit risk | ��������§㹡�õ�Ǩ�ͺ�ѭ�� |
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�� |
Auditor’s opinion | ������繼���ͺ�ѭ�� |
Auditor’s report | ��§ҹ�ͧ����ͺ�ѭ�� |
Authorized capital stock | ��鹷ع������¹ |
Authorized company | ����ѷ���Ѻحҵ |
Authorized security | ��ѡ��Ѿ�����Ѻحҵ |
Average | �������� |
Average collection period | �������ҡ���Ѻ����˹��������� |
Average cost | �鹷ع�������� |
Bad debt | ˹���٭ |
Balance | �ʹ������� |
Balance sheet | ����� |
Balance sheet account | �ѭ�է���� |
Bank | �ѭ�� �ҡ�Թ��Ҥ�� |
Bank balance | �ʹ�������㹺ѭ���Թ�ҡ��Ҥ�� |
Bank charge | ��Ҹ���������Ҥ�� |
Bank confirmation | ˹ѧ�����ѹ�ʹ�ҡ��Ҥ�� |
Bank credit | �ôԵ��Ҥ�� |
Bank discount | ��ǹŴ��Ҥ�� |
Bank loan | �Թ��鸹Ҥ�� |
Bank note | ���ѵ� |
Bank overdraft | �Թ�ԡ�Թ�ѭ�ո�Ҥ�� |
Bank reconciliation | ����з��ʹ�Թ�ҡ��Ҥ�� |
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 |
Basic assumption of accounting | ������ص���Űҹ�ҧ��úѭ�� |
Basic concept | �Ǥ����Դ���ͧ�� |
Basic principle of accounting | ��ѡ��úѭ�����ͧ�� |
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 |
Bill of lading | 㺵�����Թ��� |
Bill payable | ���˹������Թ |
Bill receivable | �١˹������Թ |
Black market | ��Ҵ�״ |
Bond | ��� |
Bond discount | ��ǹ��ӡ�����Ť����鹡�� |
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�� |
Bookkeeping | ���ŧ�ѭ�� |
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 | ���˹�� |
Brokerage | ��ҹ��˹�� |
Brought forward | �ʹ¡�� |
Budget | ������ҳ |
Budget document | �͡��á�èѴ�ӧ�����ҳ |
Budget manual | �����͡�èѴ�ӧ�����ҳ |
Budget period | �ͺ�������ҧ�����ҳ |
Budget period | �է�����ҳ |
Budget variance | �ŷ���ҧ�ҡ������ҳ |
Budgetary control | ��äǺ������駺����ҳ���Թ�ҹ |
Building, plant | �Ҥ�� |
Business combination | ��äǺ�Ԩ��� |
Business risks | ��������§�ҧ��áԨ |
Business transaction | ��¡�÷ҧ��áԨ |
By product | ��Ե�ž����� |
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�����Ѻحҵ |
Certified public accountant (CPA) | ����ͺ�ѭ���Ѻحҵ |
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�� |
Deferred revenue | ������ʹ��õѴ�ѭ�� |
Deficit | �Ҵ�ع���� |
Depletion | ��õѴ����٭��� |
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���