Kòe-kè-ha̍k

過計學
Historical cost Constant purchasing power Management Tax
Major types[展開] Audit Budget Cost Forensic Financial Fund Governmental Management Social Tax
Key concepts[展開] Accounting period Accrual Constant purchasing power Economic entity Fair value Gueng concern Historical cost Matching principle Materiality Revenue recognition Unit of account
Selected accounts[展開] Assets Cash Cost of goods sold Depreciation / Amortization Equity Expenses Goodwill Liabilities Profit Revenue
過計準則[展開] Generally-accepted principles Generally-accepted auditing standards Convergence IFRS International Standards on Auditing Management Accounting Principles
財務報表[展開] Annual report Balance sheet Cash-flow Equity Income Management discussion Notes都the financial statements
記數[展開] Bank reconciliation Debits and credits Double-entry system FIFO and LIFO Journal Ledger / General ledger T accounts Trial balance
審計[展開] Financial Internal Firms Report
People and organizations[展開] Accountants Accounting organizations Luca Pacioli
Development[展開] History Research Positive accounting Sarbanes–Oxley Act

會計學 (Kòe-kè-ha̍k)抑 (ia̍h)會計學 (hōe-kè-ha̍k) (會計學; 英語: accounting) 是 (sī)記錄 (kì-lio̍k)，計算 (kè-sǹg)，解說 (ké-soeh)，佮 (kap)交通 (kau-thong)財務 (châi-bū)資料 (chu-liāu)的 (ê)次女 (chhù-lí)工課 (khang-khòe)。伊 (I)本身 (pún-sin)嘛 (mā)是一 (chi̍t)款 (khoán)學問 (ha̍k-būn)，專門 (choan-bûn)研究 (gián-kiù)查數 (chhâ-siàu)，稅務 (sòe-bū)，財務報表 (pò-pió)的分析 (hun-sek)，佮閣 (koh)款項目 (hāng-bo̍k)的會計 (kòe-kè)。

參考 (Chham-khó)

• Jae K。 Shim， Joel G。 Siegel， Nick Dauber & Anique A。 Qureshi (2014). "Accounting". Dictionary of Accounting Terms. Barron’s Educational Series， Inc. ISBN 978-1-4380-9246-1. CS1 pó-ióng: Ēng authors chham-sò͘ (link)