常用會計名詞:
     
A.
accounting transaction 會計事項
   
 
B.
invoice 發票
       
C.
book of original entry 原始分錄簿
1. gmeral journal 普通日記薄
    2. perry cash book 零用現金簿
    3. purchases journal 購貨簿
    4. returns inwards book 鎖貨退回簿
       
 
D.
ledger 分類帳
 
1. general ledger 總分類帳
 
2. purchases ledger 應付帳款分類帳
 
   
 
E.
account (1)帳,帳戶 , (2) 科目 ,(3) 客帳
 
1. suspense account 暫記帳戶
 
2. nomianl account 損益帳戶;名義帳戶;虛帳戶
 
3. personal account 人名帳戶
 
4. real account 實帳戶
 
   
 
F.
expense 費用
 
1. advertising 廣告費
 
2. bad debt 呆帳;壞帳
 
3. bank charge 銀行手續費
 
4. bank interest 銀行利息
 
5. carriage inwards 購貨運費
 
6. carriage outwards 銷貨運費
 
7. cash discount 現金折扣
    8. commission (1)佣金,(2) 手續費
    9. depreciation (1)折舊,(2) 貶值,(3) 損耗
    10. director's emolument 董事津貼
    11. director's remuneration 董事酬金
    12. discounts allowed 銷貨折扣
    13. electricity, power 電費
    14. entertainment 娛樂費
    15. general expenses 雜費
    16. insurance 保險
    17. license 牌費
    18. lighting and heating 電費
    19. loan interest 貸款利息
    20. motor expense 車費
    21. petrol 油費
    22. postae and stamps 郵費
    23. provision for bad debts 呆帳準備
    24. provision for depreciation 折舊準備
    25. rates 差餉
    26. rent 租金
    27. repairs and maintenance 維修費
    28. salaries 薪金
    29. sales commission 銷貨佣金
   

30. stationery

文具
    31. sundry expense 雜費
    32. telephone bill 電話費
    33. trade discount 交易折扣;營業折扣
    34. travelling expenses 車費
    35. wages 薪金
    36. water bill 月費
       
 
H.
trial balance 試算表
 
I.
trading account 購銷帳
 
J.
profit and loss appropriation account 損益分配帳