會計英文生字

Assets = Liabilities + Equity                                        

資產 = 負債 + 股東權益

Stk. Equity = Stockholders’ Eq. = Stockholders’ Equity：股東權益

CD = certificate of deposit：定存

Accts Receiv. = Accounts Receivable：應收帳款

Int. Rec. = Interest Receivable：應收利息

A/Pay = Accts Pay. = Accounts Payable：應付帳款

N/Pay = Note Pay. = Notes Payable：應付票據

Int. Pay. = Interest Payable：應付利息

C.Stk. = Com. Stk. =Common Stock：普通股股本

R.E. = Ret. Earn. = Retained earnings：保留盈餘

Dividends：股利

 

Revenue - Expenses = Net Income (Loss) 

收入 – 費用 = 淨利(損)

Rev. = Revenue：收入

Exp. = Expenses：費用

N. I. = Net Inc. = Net Income：淨利

 

OA = Operating activities：營業活動

IA = Investing activities：投資活動

FA = Financing activities：融資活動