搜索
1AnEnglish-ChineseandChinese-EnglishGlossaryofTermsCommonlyUsedintheTeachingofBusiness,AccountingandFinancialStudiesinSecondarySchools中學企業、會計與財務概論科常用英漢及漢英辭彙TechnologyEducationSection,CurriculumDevelopmentInstituteEducationBureau,HKSARG2007香港特別行政區政府教育局課程發展處科技教育組二零零七2CONTENTContent2Preamble3ExplanatoryNotes4English-ChineseGlossary5-110Chinese-EnglishGlossary111-262目錄目錄2前言3使用說明4英漢辭彙5-110漢英辭彙111-2623PREAMBLEThisglossaryprovidesChinesetranslationsofthoseEnglishtermscommonlyusedintheteachingofBusiness,AccountingandFinancialStudiesatsecondarylevelforthereferenceofteachers,studentsandotherstakeholders.Commentsontheglossaryarewelcome,pleasecontacttheChiefCurriculumDevelopmentOfficer(TechnologyEducation),CurriculumDevelopmentInstitute,EducationBureau,atW101,1/F,WestBlock,EducationBureauKowloonTongEducationServicesCentre,19SuffolkRoad,KowloonTong,HongKong.前言本辭彙提供中學企業、會計與財務概論科在教學中常用英文詞語的中文翻譯，及中文詞語的英文翻譯，以備教師、學生及其他持份者參考。歡迎各界對本辭彙提出意見。請聯絡教育局，課程發展處，科技教育組總課程發展主任，地址：香港九龍塘沙福道19號教育局九龍塘教育服務中心西座1樓W101室。4EXPLANATORYNOTESThetermsincludedinthisglossaryarethoseusedintheteachingofBusiness,AccountingandFinancialStudiesinSecondary4-6.ThefollowingsetsoutthesystemofpresentationfortheGlossary:1.TheEnglishtermsarelistedinalphabeticalorder,e.g.theterm‘accountspayable’issetoutbeginningwiththeletter‘a’underalphabet‘A’.2.CommonabbreviationsofsomeEnglishtermsareenclosedinbracketbesidetheterms,e.g.AsianDevelopmentBank(ADB)3.WheremorethanoneChineseversionisgivenforanEnglishterm,thedifferentChinesetranslationsareseparatedbyasemi-colon,e.g.‘bearercheque’來人支票；不記名支票4.WhereanEnglishtermhasdifferentmeanings,thecorrespondingChinesetranslationsareprecededbynumerals(1),(2),……andseparatedbyacomma,e.g.‘discount’(1)折扣，(2)貼現，(3)折價5.AllentriesintheChinesetoEnglishglossaryarelistedintheorderofnumberofstrokes.使用說明本書所刊載的英漢辭彙是根據常用於中四至中六企業、會計與財務概論科課程所編。為使易於查閱，本書採用下列方式編排：1.英名詞是依英文字母次序排列。例如：‘accountspayable’一詞是由‘a’開始，故列入‘A’英文字母系列內。2.個別英文詞語有常見的字母縮寫，均在詞語後的括號內註明。例如：AsianDevelopmentBank(ADB)3.當某英文名詞具有多個同義的中文翻譯時，翻譯名稱由分號分隔。例如：‘bearercheque’來人支票；不記名支票4.如某英文名詞具有多個不同解釋的中文翻譯名稱時，則冠上數字，加以辨別。例如：‘discount’(1)折扣，(2)貼現，(3)折價5.在漢英辭彙中的辭彙均依照中文筆畫順序排列。50-9360DegreeFeedback360度評量回饋6Aabandonment廢置abatement(1)取消，(2)減除；減額abovepar高於票面值absenteeism缺勤absoluteadvantage絕對優勢absorb納入；分配absorptioncosting全部成本法；全面成本法；吸收成本法；分攤成本法accelerateddepreciation加速折舊acceptorrejectanorderataspecialprice接受或拒絕特價訂單acceptance(1)承兌；承兌票據，(2)承諾acceptanceofbillofexchange匯票承兌；票據承兌accepteddraft(bill)已承兌匯票(票據)acceptor承兌人accidentinsurance意外保險account(1)帳；帳戶，(2)科目，(3)客帳accountexecutive客戶主任；戶口主任accountform帳戶式accountpayeeonly衹限存入抬頭人帳戶；只可轉帳accountsales承銷清單；銷貨清單accountability責任承擔accountant會計人員；會計主任；會計師accountingassumption會計假設accountingbase會計基礎accountingconcept會計觀念；會計概念accountingcontrol會計牽制；會計統制；會計管理accountingconvention會計慣例7accountingcycle會計循環accountingelement會計要素accountingentity會計個體accountingequation會計等式accountingerror會計錯誤accountingframework會計架構accountingidentity會計等式accountinginformationsystem會計資訊系統accountingperiod會計期間；會計結算期accountingpolicy會計政策accountingprinciples(1)會計原則，(2)會計原理accountingprocedure會計程序accountingrateofreturn會計報酬率accountingratio會計比率accountingrecord會計記錄accountingreport會計報告accountingsoftware會計軟體accountingstandards會計準則accountingstatement會計報表accountingsystem會計制度accountingtheory會計理論accountingtransaction會計事項；帳務交易accountingyear會計年度accountspayable應付帳款accountspayableturnover應付帳款周轉率accountsreceivable應收帳款accountsreceivableturnover應收帳款周轉率accrualaccounting應計會計accrualconcept應計觀念8accrualdate應收日；應付日accruals應計項目accruedasset應計資產accruedbasis應計基礎accrueddepreciation應計折舊accrueddividend應計股息accruedexpense應計費用accruedincome應計收益accrueditem應計項目accumulateddepreciation累積折舊；折舊準備accumulateddividend累積股息accumulatedfund累積基金achievementtest成就測驗acidtest酸性測驗acidtestratio酸性測驗比率acquisitionaccounting購買會計法；收購會計法acquisitioncost取得成本；購入成本；購置成本activepartner活躍合夥人；積極參與業務的合夥人activityratio實際作業與預算比率adhoccommittee臨時委員會；專責委員會advaloremduty從價稅，按值計稅addedvalue增值額；增加值adequatedisclosure充份表露；充份披露adjustingentry調整分錄adjustingevent調整事項adjustment調整administration行政administrativeoverhead行政費用admissionofnewpartner新合夥人加入；新入夥9advance(1)預付，(2)預付款項advancement晉升advertising廣告advertisingagency廣告公司；廣告代理商advertisingappeal廣告訴求advertisingmedia廣告媒介advicenote交貨通知書AdvisoryCommitteeonDiversification經濟多元化諮詢委員會advisorysupport諮詢上的支援；顧問支援affiliatedcompany附屬公司after-salesservice售後服務agent代理人aggregatedepreciation累計折舊agingproblem高齡問題；老齡化問題agingschedulefordoubtfuldebts呆帳帳齡分析表aidstotrade貿易輔助服務airfreight航空貨運費airtransport航空運輸airwaybill空運提貨單；空運提單AllOrdinariesIndex(AOI)所有普通股指數allocate分配allotment分配數；分配額allowance(1)折讓，(2)津貼，(3)免稅額allowancefordoubtfulaccounts呆帳準備alterationofcapital股本更改alternative方案；備選amalgamation合併AmericanChamberofCommerceinHongKong,The香港美國商會10amortisation攤銷amountofannuity年金金額analogcomputer模擬電腦annualaudit周年核數AnnualGeneralMeeting(AGM)周年大會；年會annualleave年假annualreport年報annualreturn(1)周年回報，(2)年報，(3)年收益率AnnualisedPercentageRate(APR)年率化百分率annuity年金annuitydepreciationmethod年金折舊法ante-datedcheque倒填日期的支票；日期提前的支票anticipatedprofit預期利潤applicationandallotmentaccount股份申請及分配帳applicationoffund資金運用apportionment分攤appraisal