EXPLANATORYNOTES-香港商业教育学会HongKongAssociation.docVIP

PREAMBLE This glossary provides Chinese translation of those English terms commonly used in the teaching of Business, Accounting and Financial Studies in secondary schools. It is intended to facilitate the use of Chinese as the medium of instruction. EXPLANATORY NOTES The terms included in this glossary are those used in the teaching of Business, Accounting and Financial Studies in Secondary 4-6. The following sets out the system of presentation for the Glossary: 1. The English terms are listed in alphabetical order. e.g. the term ‘annual general meeting’ is set out beginning with the letter ‘a’ under alphabet ‘A’. 2. Where more than one Chinese version is given for an English term the different Chinese translations are separated by a semi-colon, e.g. ‘audit’ 查核；核數；審計 3. Where an English term has different meanings, the corresponding Chinese translations are preceded by numerals (1), (2), …… e.g. ‘discount’ (1)折扣，(2)貼現，(3)折價 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：‘annual general meeting’一詞是由‘a’開始，故列入‘A’英文字母系列內。 2. 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：‘audit’ 查核；核數；審計 3. 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，加以辦別。 例：‘discount’ (1)折扣，(2)貼現，(3)折價  An English-Chinese Glossary of Terms Commonly Used in the Teaching of Business, Accounting and Financial Studies in Secondary Schools (2007 Version) A abandonment 廢置 abatement (1)取消，(2)減除；減額 above par 高於票面值 absenteeism 缺勤 absolute advantage 絕對優勢 absorb 納入；分配 absorption costing 全部成本法；全面成本法；吸收成本法；分攤成本法 accelerated depreciation 加速折舊 accept or reject an order at a special price 接受或拒絕特價訂單 acceptance (1)承兌；承兌票據，(2)承諾 acceptance of bill of exchange 匯票承兌；票據承兌 accepted draft (bill) 已承兌匯票(票據) acceptor 承兌人 accident insurance 意外保險 account (1)帳；帳戶，(2)科目，(3)客帳 account executive 客戶主任；戶口主任 account form 帳戶式 account payee only 衹限存入抬頭人帳戶；只可轉帳 account sales 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 accounting assumption 會計假設 accounting base 會計基礎 accounting