英漢會計學辭彙
gain on realization of assets 變產利益
gain or loss 損益
garnished wages 扣發工資
general accountant 普通會計人員
general accounting 普通會計
general accounting department 普通會計部
general accounting report 普通會計報告
general accounting system 普通會計制度
general administrative expense 普通管理費用
general and administrative expenses 總務及管理費用
general annual report 年度總報告
general audit 普通審計
general average 共同海損
general balance sheet 普通平衡表
general bonded-debt and interest group of accounts 普通債券本息帳類
general bonded-debt fund 普通債券債務基金
general budget 普通預算，總預算
general cash 普通現金
general contingency reserve 一般意外準備
general cost-benefit models 一般成本效益模式
general estimates 普通概算，總概算
general expense，administrative expense 總務費用，管理費用
general final accounts 普通決算，總決算
general fixed assets 普通固定資產
general fixed assets fund 普通固定資產基金
general fixed assets group of accounts 普通固定資產帳類
general fund 普通基金
general government property 公務財物
general indirect labor 普通間接人工
general inventory 財產目錄
general journal 普通日記帳
general ledger 總分類帳
general ledger accounts 總分類帳目，總分類帳戶
general ledger for properties and commodities 財產統制帳
general legacy 普通遺贈
general long-term debt 普通長期債務
general long-term debt and interest group of accounts 普通長期債務本息帳類
general long-term debt group of accounts 普通長期債務帳類
general obligation bonds 普通負擔債券
general obligation special assessment bonds 普通負擔特賦債券
general operating expense 一般營業費用
general overhead 一般間接費
general partner 普通合夥人
general partnership 普通合夥
general purpose statement 普通決算表
general records 普通記錄
general reserve 普通準備
general revenue 普通所入
generally accepted 一般公認
generally accepted accounting principle 一般公認會計原則
geometric mean 幾何平均數
geometric progression 幾何級數
gift tax 贈與稅
giving-effect statement 預期報表
GNP，gross national product 國民生產毛額(社會會計)
go-and-not-go gage 容許袤侜蝢?統計品質控制)
going concern 繼續經營
going concern value 繼續經營價值
goods 貨物
goods and services 貨物及勞務
goods in process，work in process 在產品，在製品
goods in transit 在運品
goods on hand，inventory 存貨
goods on order 定貨
goods-in on consignment，consignment-in 承銷，承銷品
goods-out on consignment，consignment-out 寄銷，寄銷品
goodwill 商譽
goodwill partner 商譽合夥人
government administration expense 政事費用
government bond 公債
government property 公有財物
government revenue collecting offices 徵收機關
governmental accounting 政府會計
governmental unit's share of assessment improvement costs 政府分擔特賦改良物成本
government-operated enterprise 公營事業
government-owned enterprise 公有營業
grace period 寬限期
grant，grants-in-aid 補助金
graphic solution 圖解
graphic statement 圖形表
gray market 操縱市場，黑市
gross 總額，毛額
gross appreciation 漲價毛額
gross bonded debt 債券債務總額
gross book value 資產帳面毛額
gross cost of merchandise sold 銷貨總成本
gross declination 跌價毛額
gross earnings，gross income 毛利，總收益
gross liability 總負債
gross loss 毛損
gross margin，gross profit 毛利
gross price 毛價，總價
gross profit analysis 毛利分析
gross profit method of inventory 毛利估計盤存法
gross profit on sales，gross trading profit 銷售毛利
gross profit ratio 毛利率
gross profit test 毛利測驗法
gross revenue 總所入
gross sales 銷售總額
group depreciation 分組折舊
group financial statement 分組合併報表
group of accounts 帳類
group procedure 集體(折舊)法
group product 集體產品
grouping financial statement 報表之分組合併
growth curve 成長曲線
guarantee 被保證人，保證
guarantee deposit 押金
guaranteed bond 保證債券
guaranteed dividend 保證股利
guaranteed stock 保證股，保息股
guarantor 保證人
guaranty fund 保證金
guideline life 標準壽年
half finished good 半製品
hand over 交代
hand tool 手工具
harmonic mean 調和平均數
harmonic progression 調和級數
head office control account 總店統制帳戶
head office current 總店往來
head-end business 車後運輸
heat，light and power 熱光與動力費
hedge 套利
hedge clause 卸責條款
hidden reserve，secret reserve 秘密準備
high & low points method 高低點法
hire purchase 租購
historical cost 過去成本
historical dollar accounting 原始幣值會計
historical method 實際數量分配法
holder in due course 善意執票人
hold-harmless agreement 轉移責任契約
holding company 股權公司
holding period 持有期間
holding-operating company 營業股權公司
home office 總店，本店
home office current 總店往來
homogeneity 均質
homogeneity of cost 成本補償均等原則
horizontal analysis 橫的分析
horizontal combination 橫式綜合
hour cost 小時成本
hypothecated asset，pledged asset 質押資產
hypothecation 質押
hypothetical cost 假定成本
hypothetical interest 假定利息
iceberg principle 冰山原理
ideal standard cost 理想標準成本
identification method 辦認法
identity 恒等式，本體
identity of organizational，budgetary and accounting unit 組織預算會計三位一體
idle capacity 空閒能量
idle capacity cost 空閒能量成本
idle capacity variance 空閒能量差異
idle equipment 閒置設備
idle fund 閒置資金
idle plant 閒置廠場設備
idle time 空閒時間
idle time supplementary rate 停工時間補充分配率
imaginary fund 假想基金
immaterial annuity 尋常年金
immaterial asset，intangible asset 無形資產
immediate asset，current asset 流動資產
immediate liability，current liability 流動負債
immovable property，real property 不動產
impairment (of capital) 虧絀
impairment of capital account 專絀帳戶
impersonal account 非人名帳戶
impersonal asset 非對人資人，債權外資產
impersonal entity 非人個體
implements 用具
implication 關聯
implicit interest 內含利息
implicit interest charge 內含利息開支
implicit interest revenue 內含利息所入
implied cash cost 內在付現成本
implied contract 默認契約
implied trust 默認信託
impound 扣押
imprest cash，imprest fund 定額零用金
imprest system 定額預付制
improvement 改良，改良物
improvement authorized 核准改良
improvement expense 改良費用
improvements and extensions 改良與擴充
improvements in progress，improvements in process 在程改良工程
improvements on leased property 租賃財產改良
improvements other than buildings 建築物外其他改良物
impute 設算，推算
imputed cost 設算成本，推算成本
imputed interest 設算利息，推算利息
imputed rent 設算租金
inactive stock report 呆存材料報告單
inadequacy 不適用
inadequate capacity 不敷能量
inadmissible asset 免稅資產
inadmitted asset 免計資產(保險會計)
in-charge accountant，accountant in charge 主辦會計員，主辦會計師
incidental revenue 雜項收入，雜項所入
income 收益，所得
income account 收益帳戶，收益帳目
income and expense 收益與費用
income beneficiary 收益享受人，遺益享受人
income bond 收益債券
income charge 收益開支
income deduction 收益減項
income from investment 投資收益
income from royalties 版稅收益
income realization 收益實現
income sheet ratio 損益比率
income sheet，income statement 損益表
income statement adjustment 損益表調整
income tax 所得稅
income tax reserve 所得稅準備
incorporation 設立登記，註冊
increment 增值
incremental cost 增量成本，增支成本
in-cycle work 機器運轉時工作
indebtedness 債務
indenture 契約
independence 獨立，超然
independent accountant 獨立會計師
independent audit 獨立審計
independent variable 自變數
indeterminate appropriation 無限經費
index number 指數
index of correlation 相關指數
index of creditors 債權人指數
indirect charge，overhead 間接費
indirect cost 間接成本
indirect department 間接部門
indirect expense 間接費用
indirect labor 間接人工
indirect liability 間接負債
indirect manufacturing cost 間接製造成本
indirect material 間接材料
individual proprietorship 獨資
industrial accident fund 工人傷害撫養基金
industrial accident fund reserve 工人餘額撫養基金準備
industrial aid bond 實業債券
industrial cost system 工業成本制度
inequality 不等式
inequation 不等方程式
inflated profit 虛抬利益
inflation 通貨膨脹
inflexible burden 固定間接費
informal record 非正式記錄
information 情報，資料
information at source 所得來源資料
inheritance tax 遺產稅
initial inventory 期初存貨
initial mark up 原始加價
initial surplus 期初盈餘，原始盈餘
input 投入
input-output 投入產出
insolvency，insolvent 無償債能力
installation cost 裝置成本
installment 分期付款，分期收款
installment accounts receivable 應收分期帳款
installment bond 分期償還債券
installment method of accounting 分期付款會計
installment sale 分期付款銷貨
installment scrip book 分期付款收據簿
institutional accounting 公益事業會計
insurable interest 可保權益
insurable value 可何價值
insurance expense 保險費
insurance fund 保險基金
insurance fund reserve 保險基金準備
insurance policy 保險單
insurance premium unexpired 未耗保險費
insurance register 保險登記簿
insurance reserve 保險準備
insure 投保
intangible asset 無形資產
intangible value 無形價值
integer 整數
interchangeable parts 可替換零件
intercompany account 公司間往來
intercompany elimination 公司間銷除
intercompany expense 公司間費用
intercompany profit 公司間利益
interdepartmental income 部門間收益
interdepartmental profit 部門間利益
interest 利息
interest and penalties receivable on taxes 應收欠稅利息與罰款
interest charged to cost 計入成本利息
interest cost 利息成本
interest due 到期利息
interest during construction 建築期間利息
interest earned，interest received 利息收入
interest expense，interest charge，interest paid 利息費用
interest fund 利息基金
interest income tax 利息所得稅
interest income，interest revenue 利息收益，利息收入
interest on capital 資本利息
interest on investment 投資利息
interest payable 應付利息
interest payable reserve 應付利息準備
interest rate 利率
interest receivable 應收利息
interest receivable on investments 應收投資利息
interest receivable-special assessments 應收特賦利息
interest reserve 利息準備
interest suspense 利息暫記
interest-bearing note 附息票據
interest-conversion period 轉換利息日期
interference 幹擾(統計品質控制)
interfund accounts 基金間帳目
interfund loan 基金間貸款
interfund receivables and payables 基金間應收應付項目
interfund settlement 基金間清帳
interfund transfer 基金間移轉
intergovernmental revenue 政府間所入
interim 期中
interim audit 期中審核
interim balance 期中餘額
interim balance sheet 期中平衡表
interim borrowing 期中借賒
interim closing 期中結算
interim date 中間日
interim dividend 期中股利
interim report 期中報告
interim statement 期中報表
interior liability 對內負債
interlock account 聯繫帳戶
interlocking directorate 連鎖董事
intermediate account 中間帳戶
intermediate ledger 中級分類帳
internal analysis 內部分析
internal auditing 內部審核
internal auditor 內部審核員
internal check 內部牽制
internal check system 內部牽制制度
internal control 內部控制
internal control system 內部控制制度
internal ratio 內部比率
internal reporting 內部報告
internal transaction 內部會計事項
interpolation 插補法
inter-vivos trust 生存信託
intestate 無遺囑死者
intragovernmental service fund，working capital fund 政府內部服務基金，運用資金基金
inventory 存貨，盤存，財產目錄
inventory adjustment 存貨調整
inventory control 存貨控制
inventory of supply 用品盤存
inventory pricing 存貨計價
inventory profit 盤存盈餘
inventory record 存貨記錄
inventory report 存貨報告
inventory reserve 存貨準備
inventory short and over 存貨缺溢
inventory suspense account 存貨暫記帳戶
inventory turnover 存貨週轉率
inventory valuation 存貨評價
inventory value 存貨價值
invested capital 投入資本
investigation 檢查
investigation certificate 稽察證
investment 投資
investment adviser，investment counsel 投資顧問
investment asset 資金資產
investment banker 投資銀行業
investment company 投資公司
investment in default 拖欠的投資
investment in general fixed assets 普通固定資產投資
investment ledger 投資分類帳
investment of reserve 準備金投資
investment of sinking fund 償債基金投資
investment trust 投資信託
investment trust company 投資信託公司
investment turnover 投資周轉數[率]
investment value 投資價值
invisible gain 無形利益
invisible loss 無形損失
invoice 發票
invoice adjustment 發票調整
invoice book 發票薄
invoice cost 發票成本
invoice inward book 購貨發票簿
invoice outward book 銷貨發票簿
invoice register 發票登記簿
involuntary conversion 強迫變換
inward freight and cartage 運入運費
IOU，I owe you 借據
irregularity 不合常規
irrelevant cost 無關成本
irrevocable trust 不可撤銷的信託
issue costs (on bonds or stock) 發行成本(公司債或股票)
issued capital 已發股本
item 項，項目
items received in advance 預收項目
