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คำศัพท์การบัญชี การเงิน

Dictionary Accounting

Absorbed cost
Absorbed overhead
Absorption costing
Acceptance
Accessory
Account balance
Account current
Account day
Account payable
Account receivable
Account receivable discounted
Account receivable financing
Account receivable turnover
Account sales
Account stated
Accountancy
Accountant
Accounting
Accounting change
Accounting control
Accounting cycle
Accounting entity
Accounting entry
Accounting equation
Accounting evidence
Accounting information
Accounting information system
Accounting manual
Accounting period
Accounting policies
Accounting procedure
Accounting records
Accounting standard
Accounting system
Accounting transaction
Accounting unit
Accounting valuation
Accrual
Accrual basis
Accrued dividend
Accrued expense
Accrued income
Accrued interest
Accrued interest payable
Accrued interest receivable
Accrued liability
Accumulate
Accumulated depreciation
Accumulated dividend
Activity
Actual cost
Added value
Adjusted entry
Adjusted trial balance
Adjustment
Administrative accounting
Administrative audit
Administrative expense
Advance
Affiliated company
Agenda
Agent
Aging schedule
Allocate
Allocation
Allowance
Allowance for bad debts
Allowance for doubtful accounts
Amortization
Analysis
Analytical review
Annual
Annual audit
Annual closing
Annual financial statement
Appraisal
Appraisal surplus
Appraised value
Appropriated retained earnings
Appropriation
Appropriation account
Appropriation budget
Appropriation of net income
Arbitrary
Articles of association
as at
Asset
Asset turnover
Assigned accounts receivable
Assignment
Assumption
Assumption
At par
Audit
Audit adjustment
Audit around the computer
Audit evidence
Audit guide
Audit memorandum
Audit notebook
Consignment
Consignor
Consignor
Consistency
Consolidated financial statement
Consolidation
Contingent asset
Contingent charge
Contingent cost
Contingent liability
Contra accounts
Contract
Contribution margin
Control account
Controllable cost
Controller, comptroller
Conversion
Conversion cost
Convertible bond
Copyright
Corporation
Cost
Cost accounting
Cost allocation
Cost and freight
Cost and freight
Cost benefit analysis
Cost method
Cost of goods manufactured
Cost of goods sold
Cost of production
Cost of sales
Cost plus pricing
Cost unit
Cost volume profit analysis
Cost, insurance and freight
Credit
Credit balance
Cross check
Cross currency interest rate swap
Cross reference
Currency futures
Currency option
Currency seap
Current account
Current asset
Current cost
Current file
Current liability
Current operating performance
Current ratio
Cutoff
Day book
Day rate
Debenture stock
Debit
Debit balance
Debit note
Debt ratio
Debtor
Declared dividend
Declining balance method
Defective product
Deferred charge
Deferred charge income
Deferred debit
Deferred expense
Deferred income tax
Deferred revenue
Deficit
Depletion
Deposit
Deposit account
Deposit taker
Depreciation
Depreciation adjustment
Detail account
Devaluation
Differential
Differential cost
Direct costing
Direct labor
Direct labor hour
Direct material
Direct material cost
Direct overhead
Direct wages
Disclosure
Discount
Discount received
Distribution expense
Dividend
Documentary credit
Double-entry system
Doubtful accounts
Down payment
Drawing account
Earned surplus
Earnings
Earnings Before Interest After Tax
Matching
Material
Material cost
Materiality
Memorandum of association
Merger
Merger accounting
Monthly statement
Mortgage
Moving average
Multiple step income statement
Machinery
Maintenance
Managed cost
Management audit
Management Information System
Manufacturing cost
Manufacturing expense
Manufacturing overhead
Marginal deposit
Mark on
Markdown
Market price
Market research
Market value
Marketable security
Marketing research
Master budget
Matching
Material
Material cost
Materiality
Memorandum of association
Merger
Merger accounting
Monthly statement
Mortgage
Moving average
Multiple step income statement
Nature
Net book value
Net loss
Net present value
Net profit
Net purchase
Net sales
Net working capital
Net worth
Network
Non monetary items
Note payable
Note receivable
Obsolete
Of depreciation
Office equipment
Offline
Offset account
Operating activities
Operating cycle
Operating expense
Operational audit
Opportunity cost
Other assets
Other expenses
Other expenses
Other liability
Output tax
Overhead
Overhead cost
Owners?equity
Packing credit
Par value
Parent company
Partner
Partnership
Patent
Payback period
Payroll
Pension fund
Percentage of completion method
Performance audit
Period cost
Periodic inventory method
Permanent file
Perpetual inventory method
Personal account
Petty cash
Petty cash book
Physical check
Pledging of accounts receivable
Posting
Pre-audit
Pre-closing trial balance
Predetermined overhead rate
Preferred stock
Premium on share
Prepaid expense
Present value
Present value
Price variance

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