中学会计学原理科常英汉辞汇.docVIP

( PAGE ii) An English-Chinese Glossary of Terms Commonly Used in the Teaching of Principles of Accounts In Secondary Schools 中學會計學原理科常用英漢辭彙 Prepared by The Curriculum Development Council Issued by The Education Department Hong Kong 1991 香港課程發展議會編訂 香港教育署印行 一九九一年  CONTENTS Page Preamble (v) Explanatory Notes (vi) The Glossary 1-46 目 錄 頁數 引 言 (v) 使用說明 (vi) 辭彙正文 1-46 ( PAGE iv) ( PAGE iii) PREAMBLE This glossary provides Chinese translations of the English terms commonly used in the teaching of Principles of Accounts at sixth form level in secondary schools. It is intended to facilitate the use of Chinese as the medium of instruction. Comments on this glossary are welcome and should be addressed to the Principal Curriculum Planning Officer (Sixth Form), Curriculum Development Institute, Education Department, 13/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. 引 言 本辭彙提供一些中六會計學原理科常用詞的中英對譯，希望對使用中文作為教學語言有所幫助。 歡迎讀者對本辭彙提出意見。來信請交香港皇后大道東213號胡中大廈十三樓，教育署課程發展處，中六課程設計總主任收。  EXPLANATORY NOTES The terms included in this glossary are those used in the teaching of Principles of Accounts in Secondary 6-7. 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六至中七會計學原理科課程所編。 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 PAGE 46 A abandonment 廢置 abatement (1)取消，(2)減除；減額 aboriginal 原始成本