Accounting Terminology English-Chinese Table
| English Terms | Chinese Term |
| accelerated depreciation methods | 加速折舊法 |
| acceptance market | 承兌市場 |
| account | 賬戶 |
| account for circulating tax | 流轉會計 |
| Account number | 賬戶編號 |
| account title | 會計科目 |
| accounting | 會計學 |
| accounting | 會計 |
| accounting assumption | 會計假設 |
| accounting control | 會計控制 |
| accounting cycle | 會計迴圈 |
| accounting decision making | 會計決策 |
| accounting department | 會計機構 |
| accounting documents | 會計憑證 |
| accounting elements | 會計要素 |
| accounting entity | 會計主體 |
| accounting entry | 會計分錄 |
| accounting environment | 會計環境 |
| accounting equation | 會計等式 |
| accounting for branch | 分支機構會計 |
| accounting for business combination | 企業合併會計 |
| accounting for casting | 會計預測 |
| accounting for income taxes of consolidated entities | 合併主體的所得稅會計美 |
| accounting for leases-leasee | 承租人會計 |
| accounting for leases-lessor | 出租人會計 |
| accounting for pension plan | 退休金會計美 |
| accounting for price changes | 物價變動會計 |
| accounting income | 會計利潤 |
| accounting information | 會計信息 |
| accounting measurement | 會計計量 |
| accounting object | 會計對象 |
| accounting objective | 會計目標 |
| accounting of agricultural enterprises | 農業會計 |
| accounting of civil aviation transportation enterprises | 民航運輸企業會計 |
| accounting of commercial enterprises | 商品流通企業會計 |
| accounting of communication and transportation enterprises | 交通運輸企業會計 |
| accounting of construction enterprises | 施工企業會計 |
| accounting of construction units | 建設單位會計 |
| accounting of enterprises with foreign investment | 外商投資企業會計 |
| accounting of financial institutions | 金融企業會計 |
| accounting of high technology enterprises | 高新技術企業會計 |
| accounting of industrial enterprises | 工業會計 |
| accounting of insurance companies | 保險企業會計 |
| accounting of post and telecommunication enterprises | 郵電通信企業會計 |
| accounting of rail way transportation enterprises | 鐵路運輸企業會計 |
| accounting of real estate enterprises | 房地產開發企業會計 |
| accounting of stock companies | 股份制企業會計 |
| accounting of tourism and service | 旅游、飲食服務企業會計 |
| accounting periods | 會計分期 |
| accounting personnel | 會計人員 |
| accounting professional ethics | 會計職業道德 |
| accounting recognition | 會計確認 |
| accounting records | 會計記錄 |
| accounting research | 會計研究 |
| accounting science system | 會計學科體系 |
| accounting standards | 會計準則 |
| accounting statements | 會計報表 |
| accounting supervision | 會計監督 |
| accounting theory | 會計理論 |
| accounts for settlement of claim | 債權結算賬戶 |
| accounts for settlement of claim and debt | 債權債務結算賬戶 |
| accounts for settlement of debt | 債務結算賬戶 |
| accounts of applications of funds | 資金運用賬戶 |
| accounts of sources of funds | 資金來源賬戶 |
| accounts receivable | 應收賬款 |
| accrual basis | 權責發生制原則 |
| accrued expense | 應計費用 |
| Accrued welfares | 應付福利費 |
| acquisition of majority interest | 控股合併 |
| actuaries' report | 精算報告 |
| additions of fixed assets | 固定資產擴建 |
| adjunct accounts | 附加賬戶 |
| adjusting journal entry | 調整分錄 |
| adjustment accounts | 調整賬戶 |
| adjustment of account | 賬項調整 |
| admission of a new partner | 新合伙人入伙 |
| Advance Received from Customers | 預收賬款 |
| advance to supplier | 預付賬款 |
| all-inclusive concept of income | 收益總括觀點 |
| all-purpose financial statements | 通用報表 |
| annual report | 年度報告 |
| appropriated retained earnings | 撥定留存收益 |
| art perspective | 藝術論 |
| asset/liability method | 資產負債法 |
| assets | 資產 |
| assignment of accounts receivable | 應收賬款出借 |
| assignment of partnership interest | 合伙權益的轉讓美 |
| associated company | 附屬公司 |
| bad debts | 壞賬 |
| balance sheet accounts | 資產負債賬戶 |
| bankruptcy liquidation | 破產清算 |
| bonds payable | 公司債券 |
| bonus procedure | 紅利法 |
| Book of accounts | 會計賬簿 |
| book of chronological entry | 序時賬簿 |
| bookkeeping | 簿記 |
| bookkeeping methods | 記賬方法 |
| bookkeeping procedure using categorized account summary | 記賬憑證彙總表核算形式 |
| bookkeeping procedure using columnar journal | 多欄式日記賬核算形式 |
| bookkeeping procedure using general journal | 通用日記賬核算形式 |
| bookkeeping procedure using summarized journal | 日記總賬核算形式 |
| bookkeeping procedure using summary vouchers | 彙總記賬憑證核算形式 |
| bookkeeping procedures | 會計核算形式 |
| bound book | 訂本式賬簿 |
| branch | 分支機構 |
| business accounting | 企業會計 |
| business combination | 企業合併 |
| business finance | 企業財務 |
| business group | 企業集團 |
| business tax | 營業稅 |
| buying rate | 買入匯率 |
| capital asset pricing model | 資本資產定價模型 |
| capital factor | 資本因素 |
| capital maintenance | 資本保全 |
| capital market | 資本市場 |
| capital reserves | 資本公積 |
| capital stock | 股本 |
| capitalization of interests | 利息資本化 |
| capitalized value | 資本化價值 |
| card book | 卡片式賬簿 |
| cash | 現金 |
| Cash and cash equivalents | 貨幣資金 |
| cash discount | 現金折扣 |
| cash distribution plan | 現金分配計劃 |
| cash in bank | 銀行存款 |
| cash journal | 現金日記賬 |
| CFO | 財務總監 |
| change in ownership of a subsidiary | 子公司權益變動 |
| change in ownership percentage held by parent | 母公司持股比例變動 |
| chart of accounts | 會計科目表 |
| checking | 對賬 |
| clearing accounts | 集合分配賬戶 |
| closing account | 結賬 |
| closing entry | 結賬分錄 |
| collection method | 收款法 |
| combination statements | 彙總報表 |
| combined financial statements | 合併會計報表 |
| combined journal and ledger | 日記總賬 |
| committee representation | 債權人會議 |
| company | 公司 |
| company limited by shares | 股份有限公司 |
| company of limited liability | 有限責任公司 |
| company of unlimited liability | 無限責任公司 |
| comparability | 可比性原則 |
| complete check | 全面清查 |
| complex equity method | 複雜權益法 |
| compound book | 聯合賬簿 |
| compound entry | 複合分錄 |
| comprehensive allocation | 全面分攤法 |
| conglomeration | 混合合併 |
| consignment | 商品寄銷 |
| consistency | 一致性原則 |
| consolidated balance sheet | 合併資產負債表 |
| consolidated EPS | 合併每股收益 |
| consolidated financial statements | 合併會計報表 |
| consolidated financial statements | 合併報表 |
| consolidated income statement | 合併損益表 |
| consolidated statement of cash flow | 合併現金流量表 |
| consolidated statement of changes in financial position | 合併財務狀況變動表 |
| consolidation | 創立合併 |
| constant-dollar assumption | 幣值穩定假設 |
| constructions in process | 在發建工程 |
| constructive gains and losses on bonds | 推定贖回損益 |
| constructive retirement | 推定贖回 |
| consumer tax | 消費稅 |
| contemporary theory | 當代理論 |
| contingent liability | 或有負債 |
| convertible bonds | 可轉換債券 |
| copyrights | 版權 |
| corporate bond floatation | 公司債券發行 |
| corporate bond issuing price | 公司債券發行價格 |
| correction by drawing a straight ling | 劃線更正法 |
| correction by extra recording | 補充登記法 |
| correction by using red ink | 紅字更正法 |
| corresponding accounts | 對應賬戶 |
| cost method | 成本法 |
| cost of real estate | 房地產成本 |
| cost recovery method | 成本回收法 |
| cost statement | 成本報表 |
| cost-book value differentials | 合併價差 |
| costing accounts | 成本計算賬戶 |
| crosswise sale | 橫向銷售 |
| cumulative source document | 彙總原始憑證 |
| cumulative source document | 彙總原始憑證 |
| current assets | 流動資產 |
| current cost | 現行成本 |
| current cost accounting | 現行成本會計 |
| current cost/general purchasing power accounting | 現行成本/穩值貨幣會計 |
| current liabilities | 流動負債 |
| current operating concept of income | 當期經營觀點 |
| current/noncurrent method | 流動非流動性法 |
| debenture bonds | 無擔保債券 |
| debit-credit bookkeeping | 借貸記賬法 |
| debit-credit relationship | 賬戶對應關係 |
| debt restructurings | 債務重整 |
| deferred charges | 遞延資產 |
| deferred method | 遞延法 |
| deposit journal | 銀行存款日記賬 |
| deposit method | 保證金法 |
| depreciation | 折舊[舊] |
| depreciation method | 折舊方法 |
| depreciation of fixed assets | 固定資產折舊 |
| depreciation rate | 折舊率 |
| derivative financial instruments | 衍生金融工具 |
| direct financing lease | 直接融資租賃 |
| direct holdings | 直接控股 |
| direct quotation | 直接標價法 |
| discount | 貼水 |
| discount market | 貼現市場 |
| discount on notes payable | 應付票據貼現 |
| Discretionary Expense Centers | 酌量性費用中心 |
| dividend | 股利 |
| dividend | 負權人償金 |
| dividends payable | 應付股利 |
| Double entry bookkeeping | 複式記賬法 |
| downstream sale | 向下銷售 |
| economic income | 經濟利潤 |
| effects of inventory errors | 存貨銷售的影響 |
| elements of financial statements | 財務報表要素 |
| engineer material | 工程物資 |
| entity theory | 實體理論 |
| equity method | 權益法 |
| equity theory | 權益理論 |
| exchange gains or losses | 匯兌損益 |
| exchange rate | 匯率 |
| expense | 費用 |
| expenses related to combinations | 合併費用 |
| external statements | 對外報表 |
| fair value | 公允價值 |
| feedback value | 反饋價值 |
| fiduciary accounting | 財產信托會計美 |
| financial accounting | 會計核算 |
| financial accounting | 財務會計 |
| financial accounting conceptual framework | 財務會計概念框架 |
| financial accounting principles | 財務會計原則 |
| financial activities | 財務活動 |
| financial analysis | 財務分析 |
| financial control | 財務控制 |
| financial decision | 財務決策 |
| financial forecast | 財務預測 |
| financial futures transaction | 金融期貨交易 |
| financial instruments | 金融工具 |
| financial management | 財務管理 |
| financial management environment | 財務管理環境 |
| financial management objectives | 財務管理目標 |
| financial market | 金融市場 |
| financial planning | 財務計劃 |
| financial policy | 財務政策 |
| financial regulations | 財務制度 |
| financial report | 財務報告 |
| financial statements | 財務報表 |
| financial supervision | 財務監督 |
| financing expenses | 財務費用 |
| financing lease | 融資租賃 |
| first-in,first-out縮寫FIFO | 先進先出去 |
| fixed assets | 固定資產 |
| fixed rate | 固定匯率 |
| floating rate | 浮動匯率 |
| forecast value | 預測價值 |
| foreign currency | 外幣 |
| foreign currency assets risk | 外幣資產風險 |
| foreign currency commitment | 外幣承諾 |
| foreign currency exchange risk | 外幣兌換風險 |
| foreign currency holding risk | 外幣持有風險 |
| foreign currency investment risk | 外幣投資風險 |
| foreign currency liability risk | 外幣負債風險 |
| foreign currency statements | 外幣會計報表 |
| foreign currency transaction | 外幣業務 |
| foreign currency translation risk | 外幣折算風險 |
| foreign exchange | 外匯 |
| foreign exchange futures transaction | 外匯期貨交易 |
| foreign exchange market | 外匯市場 |
| forms of enterprise organization | 企業組織形式 |
| forward rate | 遠期匯率 |
| franchises | 專營權 |
| full accrual method | 完全應計法 |
| full consolidation | 完全合併 |
| functional currency | 功能性貨幣美 |
| functions of accounting | 會計職能 |
| funds | 資金 |
| funds movement | 資金運動 |
| future market | 期貨市場 |
| futures contract | 期貨合約 |
| futures for commodity | 商品期貨交易 |
| futures transaction | 期貨交易 |
| general account | 總分類賬戶 |
| general change | 綜合變動 |
| general ledger | 總分類賬簿 |
| general price index | 物價總指數 |
| general price level accounting | 一般物價水準會計 |
| general purpose voucher | 通用記賬憑證 |
| generally accepted accounting principle,GAAP | 公認會計原則 |
| going concern | 持續經營 |
| gold market | 黃金市場 |
| goodwill | 商譽 |
| goodwill procedure | 商譽法 |
| governmental and non-profit organization accounting | 政府及非營利組織會計 |
| hedge | 外幣套期保值 |
| historical cost | 原始成本 |
| holding company | 控投公司 |
| holding gains losses | 持有/產損益 |
| home office-branch expense allocation | 共同費用分配 |
| horizontal integration | 橫向合併 |
| housing fund | 住房基金 |
| improvements and replacements of fixed assets | 固定資產更換與固定資產改良 |
| income bonds | 收益債券 |
| income statement accounts | 損益表賬戶 |
| Income statement approach | 損益表法 |
| income tax | 所得稅 |
| income tax accounting | 所得稅會計 |
| increase-decrease bookkeeping | 增減記賬法 |
| independent director | 獨立董事 |
| indirect holding | 間接控股 |
| indirect quotation | 間接標價法 |
| individual statements | 個別報表 |
| information system perspective | 信息系統論 |
| insolvency | 無償債能力 |
| installment liquidation | 分次清算 |
| installment sales | 分期收款銷貨 |
| intangible assets | 無形資產 |
| intercompany transactions in long-term assets | 公司間的長期資產業務 |
| interest rate futures transaction | 利率期貨交易 |
| interest rate on debenture | 公司債券利率 |
| interim reporting | 中期報告 |
| internal source document | 自製原始憑證 |
| internal statements | 對內報表 |
| inter-period allocation accounts | 跨期攤提賬戶 |
| inter-period tax allocation | 所得稅的跨期分攤 |
| inventory | 存貨 |
| inventory accounts | 盤存賬存 |
| inventory method | 盤存法 |
| inventory transfer price | 存貨轉讓價格 |
| Investment Center | 投資中心 |
| investment income | 投資收益 |
| know-how | 專有技術 |
| last-in,first-out,LIFO | 後進先出法 |
| leases | 租賃 |
| ledger | 分類賬簿 |
| lending market | 拆借市場 |
| Leveraged buyouts,簡稱LBC | 舉債經營收購美 |
| leveraged lease | 舉債經營融資租賃 |
| liability | 負債 |
| limited partnership | 股份兩合公司 |
| listed company statement | 上市公告書 |
| long-term investments | 長期投資 |
| long-term liability of long-term debt | 長期負債 |
| long-term loans | 長期借款 |
| long-term payables | 長期應付款 |
| loose-leaf book | 活頁式賬簿 |
| Low-value consumption goods/Low value consumables | 低值易耗品 |
| lump-sum partnership liquidation | 一次總付清算 |
| macro-accounting | 巨集觀會計 |
| maintaining capital in terms of productive capacity | 生產能力保全 |
| maintaining capital in units of general purchasing power | 一般購買力保全 |
| maintaining capital in units of money | 名義貨幣保全 |
| management accounting | 管理會計 |
| management activities perspective | 管理活動論 |
| Management Fee／Management Fees | 管理費用 |
| management tool perspective | 管理工具論 |
| market of futures transaction | 期貨交易市場 |
| matching | 配比原則 |
| matching accounts | 計價對比賬戶 |
| materiality | 重要性原則 |
| MBO | 管理層收購 |
| measurement attributes | 計量屬性 |
| merger | 吸收合併 |
| micro-accounting | 微觀會計 |
| middle rate | 中間匯率 |
| minimum liability | 最低退休金負債美 |
| minority interest income | 少數股東損益 |
| minority stockholder’s interest | 少數股東權益 |
| monetary items | 貨幣項 |
| monetary measurement | 貨幣計量 |
| monetary/no monetary | 貨幣非貨幣法 |
| money market | 貨幣市場 |
| mortgage bonds | 有擔保債券 |
| multiple account titles voucher | 複式記賬憑證 |
| multiple-record document | 累計憑證 |
| multiply exchange rate | 多種匯率法 |
| mutual holdings | 相互持股 |
| natural resources | 自然資源 |
| nature of accounting | 會計本質 |
| negative goodwill | 負商譽 |
| negotiable Market | 可轉讓定期存單市場 |
| net income | 凈利潤 |
| net investment in foreign entities | 對境外實體的凈投資 |
| net non-operating income and expenditure | 營業外收支凈額 |
| net periodic pension cost | 退休金成本凈額美 |
| net realizable | 可變現凈值 |
| net realizable value | 可變現凈值法 |
| nominal accounts | 虛賬戶 |
| nonmonetary items | 非貨幣性項目 |
| non-periodic checking method | 不定期清查 |
| notes payable | 應付票據 |
| notes receivable | 應收票據 |
| objectivity | 客觀性原則 |
| objects of financial management | 財務管理對象 |
| off-balance sheet accounts | 表外賬戶 |
| off-balance-sheet financing | 表融資 |
| offset gain and loss | 平倉盈虧 |
| one-line consolidation | 單行合併美 |
| one-transaction opinion | 一筆交易觀 |
| operating income | 營業利潤 |
| operating lease | 經營租賃 |
| operating loss carrybacks and carry forwards | 營業虧損抵免 |
| option market | 期權市場 |
| options | 期權 |
| organization of financial management | 財務管理組織 |
| original-currency method | 外幣分賬法 |
| Other monetary assets | 其他貨幣資金 |
| other receivables | 其他應收款 |
| over-the -counter-market | 店頭市場 |
| owners equity | 所有者權益 |
| owners equity | 所有者權益 |
| paid-in capital | 實收資本 |
| parallel recording | 平行登記 |
| parent company | 母公司 |
| partial allocation | 部分分攤法 |
| partial check | 局部清查 |
| partnership enterprise | 合伙企業 |
| partnership liquidation | 合伙清算 |
| patents | 專利權 |
| payment | 支出 |
| payment voucher | 付款憑證 |
| pension benefit obligations | 退休金給付義務美 |
| pension plan | 退休金 |
| pension plan assets | 退休基金資產美 |
| Period Expense | 期間費用 |
| Periodic checking method | 定期清查 |
| periodic inventory system | 定期盤存制 |
| periodic inventory system | 實地盤存制 |
| permanent difference | 永久性差異 |
| perpetual inventory system | 永續盤存制 |
| personal financial statements | 個人財務報表美 |
| personal income tax | 個人所得稅 |
| physical inventory | 財產清查 |
| pooling of interest method | 權益結合法 |
| position gain and loss | 持倉盈虧 |
| posting | 過賬 |
| pre-acquisition dividends | 合併前股利 |
| pre-acquisition income | 合併前利潤 |
| premium | 升水 |
| price changes | 物價變動 |
| price index | 物價指數 |
| principle of exceptions | 修正性慣例 |
| principle of historical cost | 歷史成本原則 |
| production method | 生產法 |
| Profit Center | 利潤中心 |
| profit distribution | 利潤分配 |
| profit payable | 應付利潤 |
| property tax | 財產稅 |
| proportionate consolidation | 比例合併美 |
| prospectus | 招股說明書 |
| provision accounts | 備抵賬戶 |
| provision and adjunct accounts | 備抵附加賬戶 |
| prudence | 謹慎性原則 |
| public accounting | 公共會計 |
| purchase method | 購買法 |
| purchases discounts | 購貨折扣 |
| purchasing power gains or looses | 購買力損益 |
| push-down accounting | 下推會計美 |
| quasi-reorganization | 準改組美 |
| real accounts | 實賬戶 |
| real estate | 房地產 |
| real estate revenue | 房地產收入 |
| realization principle | 實現原則 |
| receipt voucher | 收款憑證 |
| receipts-payment bookkeeping | 收付記賬法 |
| receivables for payables denominated in foreign currency | 以外幣表示的應收款項或應付款項 |
| reciprocal allocation approach | 交互分配法美 |
| recognition of expense | 費用的確認 |
| recognition of revenue | 收入的確認 |
| reconciliation of home office and branch accounts | 相對賬戶調節 |
| recorded rate | 賬面匯率 |
| recording currency | 記賬本位幣 |
| recording currency | 記賬本位幣 |
| recording rate | 記賬匯率 |
| recording rules | 記賬規則 |
| recording-currency method | 外幣統賬法 |
| redemption of bonds | 公司債券償還 |
| relevance | 相關性原則 |
| remeasurement-translation method | 先調整後折演算法 |
| rents | 租金 |
| reorganization | 改組 |
| reorganization plan | 改組計劃美 |
| repairs and maintenance of fixed assets | 固定資產修理 |
| replacement cost | 重置成本 |
| replacement costing | 重置成本法 |
| resources tax | 資源稅 |
| retail method | 零售價格法 |
| retirement and replacement method | 廢棄和生置法 |
| retirement of initial partner | 原合伙人退伙 |
| revaluations of fixed assets | 固定資產重估價 |
| revenue center | 收入中心 |
| reversing entry | 轉回分錄 |
| safe payments schedule | 安全付款表 |
| sale method | 銷售法 |
| sale or factoring of accounts receivable | 應收賬款出售 |
| sale-leaseback | 售後回租 |
| sales agency | 銷售代理處 |
| sales returns and allowances | 銷貨退回與折讓 |
| sales-type financing lease | 銷售式融資租賃 |
| Secondary accounts | 從屬賬戶 |
| securities market | 證券市場 |
| security primary market | 一級市場 |
| security secondary market | 二級市場 |
| segmental reporting | 分部報告 |
| selling expenses | 銷售費用 |
| selling rate | 賣出匯率 |
| service factor | 勞務因素 |
| settlement accounts | 結算賬戶 |
| Short-term Borrowing | 短期借款 |
| simple entry | 簡單分錄 |
| simple equity method | 簡單權益法 |
| single account title voucher | 單式記賬憑證 |
| single method | 單一匯率法 |
| single-entry bookkeeping | 單式記賬法 |
| single-record document | 一次憑證 |
| sinking fund | 償債基金 |
| sole proprietorship | 獨資企業 |
| source document | 原始憑證 |
| source document from outside | 外來原始憑證 |
| special purpose financial statements | 專用報表 |
| special-purpose voucher | 專用記賬憑證 |
| specific change | 特定變動 |
| specific price index | 特定物價指數 |
| speculation | 投機 |
| stamp tax | 印花稅 |
| standard costing | 標準成本法 |
| Statutory welfare reserve | 法定公益金 |
| stock exchange | 證券交易所 |
| stock index futures | 股票指數期貨 |
| stock rights | 認股權 |
| straight-line | 直線法 |
| subleases | 轉租賃 |
| subsidiary account | 明細分類賬戶 |
| subsidiary company | 子公司 |
| subsidiary ledger | 明細分類賬簿 |
| substance over form | 實質重於形式 |
| surplus reserves | 盈餘公積 |
| suspense accounts | 暫記賬戶 |
| targets of accounting activities | 會計任務 |
| tariff | 關稅 |
| tax accounting | 稅務會計 |
| tax effect method | 納稅影響法 |
| taxes payable | 應交稅金 |
| taxes payable method | 應付稅款法 |
| temporal method | 時態法 |
| temporary difference | 暫時性差異 |
| temporary investment | 短期投資 |
| the content of financial management | 財務管理內容 |
| the cycle of financial management | 財務管理環節 |
| the enterprise theory | 企業論 |
| the entity theory | 實體論 |
| the functions of financial management | 財務管理職能 |
| the fund theory | 基金論 |
| the principle of financial management | 財務管理原則 |
| the proprietorship theory | 業主權論 |
| the residual equity theory | 剩餘權益論 |
| the value of an enterprise as a whole | 企業整體價值 |
| theoretical structure of accounting | 會計理論結構 |
| timeliness | 及時性原則 |
| timing difference | 時間性差異 |
| trademarks and trade names | 商標權 |
| transactions between home office and branches | 內部往來 |
| transfer voucher | 轉賬憑證 |
| translation gains or losses | 換算損益 |
| translation of foreign currency statements | 外幣會計報表折算 |
| translation-remeasurement method | 先折算後調整法 |
| treasury stock approach | 庫藏股法美 |
| trial balance | 試算表 |
| trial balancing | 試算平衡 |
| triple-entry bookkeeping | 三式記賬法 |
| true and fair view | 真實與公允 |
| trustee | 受托人美 |
| trustee accounting | 破產受托人清算組會計 |
| two-transaction opinion | 兩筆交易觀 |
| unconsolidated subsidiaries | 不合併子公司 |
| Undistributed profits | 未分配利潤 |
| units of general purchasing power | 一般購買力單位 |
| units of measurement | 訂量單位 |
| units of nominal currency | 名義貨幣單位 |
| unrealized profit in ending inventory | 期末存貨的未實現損益 |
| upstream sale | 向上銷售 |
| value added statement | 增值表 |
| variable costing | 變動成本法 |
| Vertical integration | 縱向合併 |
| voucher | 記賬憑證 |
| wages payable | 應付工資 |
| working paper | 工作底稿 |
| Wrap page | 包裝物 |
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