英漢會計學辭彙
subscriber 認股人，認購債券人
subscription "認購證券單，認捐，訂閱?
"
"subscription book""" 認股簿，認購債券簿
subscription installment book 分期認繳股款[債款]簿
subscription ledger 認股[認購債券]分戶帳
subscription register 認股[認購債券]登記簿
subscription right，subscription warrant 認股權證
subscription to capital stock 認繳股款
subsidiary 附屬事業
subsidiary accounts 隸屬帳目，明細帳戶
subsidiary appropriation ledger 經費明細分類帳
subsidiary book 明細帳簿，補助帳簿
subsidiary company 附屬公司
subsidiary company accounting 附屬公司會計
subsidiary corporation 附屬公司
subsidiary ledger 明細分類帳
subsidiary ledger accounts 明細分類帳目
subsidiary ledger for properties 財產明細分類帳
subsidiary record 明細記錄，補助記錄
subsidiary revenue ledger 收入明細分類帳，所入明細分類帳
subsidy 補貼
substantiate 確證
subvention 補助，補貼
sufficient condition 充分條件
summary account 彙總帳戶
summary of applied selling and administrative expense 已分配推銷與管理費用彙總表
summary of balance sheet changes 平衡表變動彙總表
summary of cost of finished parts used 耗用零件成本彙總表
summary of cost of finished products 製成品成本彙總表
summary of cost of goods sold 銷貨成本彙總表
summary of cost of manufacturing expenses applied 已分配製造費用彙總表
summary of materials consumed 用料彙總表
summary of materials received 收料彙總表
summary of materials returned 退料彙總表
summary of scrap and spoiled materials 廢料壞料彙總表
summary of spoiled work 損壞工作彙總表
summary of standing order and applied manufacturing expense 實際與已分配製造費用彙總表
summary sheet 彙總單
summary statement 彙總表，總表
summary statement of cash receipts and disbursements 現金收付彙總表
summary statement of receipts and expenditures 收入與支出彙總表
summary statement of resources and obligations 資力負擔彙總表
sum-of-the-year digit method (of depreciation) 年數加總折舊法
sundry 雜項
sundry accounts 雜項帳戶
sundry asset 雜項資產
sundry creditor 雜項債權人
sundry customer，sundry debtor 雜項債務人
sunk cost 沈入成本
superannuation fund 養老基金
superintendents' office expense 臨工部費用
supplemental appropriation 追加經費
supplementary account 補助帳戶
supplementary budget 追加預算
supplementary cost 補充成本
supplementary rate 增補(分配)率
supplementary ratio 補充比率
supplies 用品
supplies inventory 用品盤存
supply price 供應價格
support price 保障價格
supporting document 證件
supporting record 附屬記錄
supporting schedules，supporting statements 附表
surety 擔保人
surety bond 擔保債券
surplus 盈餘，剩餘，公積
surplus adjustment account 盈餘調整帳
surplus analysis 盈餘分析表
surplus appropriation account 盈餘分配帳
surplus asset 剩餘資產
surplus at date of acquisition，acquired surplus 取得日公積，取得公積
surplus charge 沖轉公積
surplus charge property reappraisal 財產重估價盈餘
surplus for the year 本年盈餘
surplus from cancellation of stock 減股盈餘
surplus from consolidation 合併盈餘
surplus from donated land 贈地盈餘
surplus from donated stock 贈股盈餘
surplus from donation 捐贈盈餘
surplus from forfeited stock 沒收股本盈餘
surplus from profit，earned surplus 營業盈餘
surplus fund 盈餘資金
surplus not for dividend purpose 非派股利之盈餘
surplus on appreciation of capital assets 固定資產漲價盈餘
surplus or deficit of appropriation 經費餘絀
surplus or deficit of budget 歲計餘絀
surplus receipts 剩餘收入，額外收入
surplus reconciliation statement 盈餘調節表
surplus reserve 盈餘準備，剩餘準備
surplus statement 盈餘表
surplus-fund warrant 餘款停止支用通知
surrender value，cash surrender value 退保金，退保現值
surtax 附加稅
survey fee 公證費，檢驗費
surviving company 承替公司
survivor-life curve，mortality curve 壽年曲線
suspense account 暫記帳
suspense credits 暫記貸項，暫收款
suspense debits 暫記借項，暫付款
suspense fund 暫記基金
suspension (of the sale of securities) 停止出售證券
sustain，incur 發生
symbolization 標號
symbolization of accounts 帳目標號
symbolizing system 標號制度
symbols 標記
syndicate 銀團
synoptic 日記分類帳
synthetic product 合成產品
system 制度，系統
system analysis 制度分析，系統分析
system building，system installation 制度設置
system designing，system planning 制度設計
system of accounts 會計制度
system of automatic internal audit 內部自動審核制度
system of cost accumulation 成本積聚制度
systematic sampling 系統選樣法
systematizor 制度設計人
tabular book 表式簿
tabular ledger，tabulated ledger，Boston ledger 表式分類帳，波士頓分類帳
tabulating machine 列表機
T-account 丁字帳
tag 標纖
taking inventory 盤存
tally card 材料計數卡(盤點存貨用
tangible asset 有形資產
tangible personal property 動產
tangible value 有形資產價值
tare 皮重，包裝重量
target cost，standard cost 標準成本
target price 基本價格
tariff 稅則
tax 賦稅
tax accounting 稅務會計
tax agency fund 賦稅代理基金
tax allocation 所得稅期間歸屬
tax allocation within a period 所得稅當期歸屬
tax certificate 欠稅財產承受證
tax credit 抵減稅額
tax deed 欠稅財產契據交付證
tax lien certificate，tax certificate 賦稅留置權狀，欠稅財產承受證
tax liens 賦稅留置權
tax liens receivable 應收賦稅留置權
tax notes，tax anticipation notes 賦稅庫券，賦稅抵償庫券
tax on undistributed profit 未分配盈餘稅
tax rate 稅率
tax rate limit 稅率限度
tax roll 賦稅清冊
tax sale certificate，tax certificate 欠稅財產拍賣證，欠稅財產承受證
tax supplement 地方附加稅
taxable income 課稅所得
taxable profit 應稅利潤
taxable year 課稅年度
tax-anticipation note，tax-anticipation warrant 賦稅抵償庫券
taxes accrued 應計稅捐
taxes collected in advance 預收賦稅
taxes levied for other governmental unit 代征他級政府賦稅
taxes paid in advance 預付賦稅
taxes receivable-current 應收當期賦稅
taxes receivable-delinquent 應收過期賦稅
tax-free profit 免稅利益
technical allowance or assistance 技術援助
technical contract 技術合約
technical form of profit and loss statement 技術式損益表，帳戶式損益表
technological life 技術壽命
telegraphic transfer，TT 電匯
telephone and telegraph 電話電報
teller 出納
temporary advances 暫記預支
temporary budget 假預算
temporary credit 暫收款項
temporary debit 暫付款項
temporary fund 臨時基金
temporary investment 短期投資
temporary loans 暫時借款
temporary payments 暫付款
temporary proprietorship accounts 暫記業主權益帳戶
temporary receipts 暫收款
tenant in common 共同財產所有者
ten-day report 旬報
tenor 付款期限
tentative balance sheet 暫編平衡表
tentative budget 試編預算，概算
tenure of use 使用年限
term bonds 一次到期債券
term bonds payable 應付一次到期債券
term loan 定期放款
terms 條件
test 測驗，抽查
test check 抽查
testamentary trust 遺囑信託
testator 遺囑人
theoretical depreciation 理論折舊
three account system 三帳戶制(指在製品帳戶)
three party draft 三名匯票
tickler 備忘記錄
tickler file method 按期排列法
time book 計時簿
time card 計時卡
time charter 論時租賃
time checker 核時員
time cost，period cost 時間成本，期間成本
time deposit 定期存款
time draft 定期匯票
time pattern of cash flows 現金流程時間模型
time report 時間報告單
time series 時間數列
time series analysis 時間數列分析
time study 工作時間研究
time warrant 定期庫券
time warrant payable 應付定期庫券
timekeeper 計時員
times-interest earned 盈利含固定利息的倍數
times-interest ratio 淨利對利息之倍數
timing 時期歸屬
title 產權，契據，標題
title insurance 產權保證
title of account 帳戶名稱，會計科目
title to property 財產所有權
tolerance 允差，容許?統計品質控制)
toll 通行費，通過稅
tool 工具
total 合計
total cost 總成本
total depreciation 折舊總額
total equity 主權總額，產權所有權(英)
total tolerance 允差總額，總容許?統計品質控制)
trace 溯查
traceable cost，direct cost 可追溯成本，直接成本
trade acceptance 商業承兌票據
trade acceptance receivable 應收商業承兌票據
trade accounts payable 應付客帳
trade accounts receivable 應收客帳
trade asset，trading asset，inventory 營業資產，存貨
trade association trading association 同業公會
trade cost system 同業成本制度
trade creditor 購貨客戶
trade debtor 銷貨客戶
trade discount 商業折扣
trade liability 購貨負債
trade mark 商標
trade name 商號
trade note receivable 應收商業票據
trade price 批發價格
trade-in value 易新價值(以舊易新)
trading account 購銷表
trading and profit and loss statement，profit and loss statement 損益表
trading cycle 營業迴圈
trading on equity 舉債營業，主權股運用
trading profit 營業利益，毛利
trading statement 購銷表，銷售表
traditional budget 傳統預算，支出用途別預算
transaction 事項，交易
transfer 轉帳，移轉，轉讓
transfer agent 轉讓登記代理人
transfer charge 轉讓手續費
transfer cost 轉移成本
transfer tax (on stock) 證券交易稅
transfer voucher 轉帳恁單，轉帳傳票
translate 外幣折算
transplacement 位數移調
transportation 運輸，運輸費
transportation charge 運輸費用
transportation cost 運輸成本
transposition 數字倒置
traveling auditor 巡迴審核員
traveling expense 旅費
treasurer 財務主任，出納員
treasury bonds 庫存債券
treasury check 公庫支票
treasury stock 庫藏股份
treasury stock surplus 庫藏股份盈餘
trend analysis 趨勢分析
trial balance 試算表
trial balance of balances 餘額試算表
trial balance of totals 總額試算表
trucking expense 車運費
true discount 實在貼現
true rate of interest，effective rate of interest 實際利率
true reserve 實在準備
trust 信託
trust and agency fund 信託與代理基金
trust certificate 信託證書
trust deed 信託契據
trust fund 信託基金
trust indenture 償債信託契約
trust receipts 信託收據
trustee 受託人
trustee in bankruptcy 破產管理人
trustee's cash account 管理人現金帳
turnover 週轉，週轉數[率]，銷貨
turnover of accounts receivable 應收帳款週轉數[率]
turnover of fixed assets 固定資產週轉數[率]
turnover of inventories，turnover of stock 存貨週轉數[率]
turnover of receivable 應收款項週轉數[率]
turnover of working capital 運用資本週轉數[率]
turnover rate 週轉率
two party draft 雙名匯票
two-bin system 分倉存量法
two-section income statement 兩部式損益表
two-to-one ratio 二對一比率(指流動比率)
