Name: 商務英語單字教學：會計術語 (GAAP) 讓你一次搞懂！ (Business English Vocabulary Lesson for ESL - Accounting: GAAP)
Uploaded: 2026-01-23T17:15:49.000Z
Duration: 9 min 36 s

You're watching video vocab by businessenglishpod.com.

這是 businessenglishpod.com 的影片單字。

Today we'll continue looking at vocabulary related to accounting.

今天我們要繼續看跟會計相關的單字。

First, we'll hear a short article introducing the topic.

首先，我們會聽一段簡短的文章來介紹這個主題。

Then we'll go over each word in detail with some example sentences to show you how you can use the words.

接著我們會詳細解釋每個單字，並提供例句，讓你知道怎麼使用這些單字。

At the end of the video, you'll have a chance to review and practice your new vocabulary.

影片的最後，你將有機會複習並練習你學到的新單字。

Company accounts are expected to conform to Generally Accepted Accounting Principles, or gaap, a set of rules that aims to make accounting statements clear and consistent.

公司的帳務預期會遵循公認會計原則，也就是 GAAP，這是一套旨在讓會計報表清晰一致的規則。

These rules require accountants to be conservative in calculating the company's income, recording payments only when they are certain to be received, and

這些規則要求會計師在計算公司收入時要保守，只記錄確定會收到的款項，並且

also in calculating expenses, which should be included even when they are likely but not certain.

在計算費用時也要保守，即使費用是很有可能發生但尚未確定，也應該要列入。

The rules of GAAP require accountants to give a detailed breakdown of different types of cash flow on a company's profit and loss statement, for example by separating operating expenses from non operating expenses.

GAAP 的規則要求會計師在公司的損益表上，提供不同現金流項目的細項分析，例如將營運費用與非營運費用分開。

Now we'll go through each word in detail with some example sentences to show you how you can use the vocabulary Generally Accepted Accounting Principles Often abbreviated to gaap.

現在我們就來詳細看看每個單字，並附上例句，讓你知道如何使用「公認會計原則」，通常縮寫為 GAAP。

The term Generally Accepted Accounting Principles or gaap, pronounced gaap, refers to a set of rules followed by accountants in preparing companies financial statements.

「公認會計原則」或稱 GAAP，發音是 gaap，指的是會計師在編製公司財務報表時遵循的一套規則。

While the rules of GAAP vary somewhat from one country to another, all national systems aim to produce accounting statements that are comprehensive and consistent.

雖然 GAAP 的規則在不同國家會有些許差異，但所有國家的制度都旨在產出全面且一致的會計報表。

Adopting GAAP rules has made it easier to compare the performance of companies in different countries.

採用 GAAP 規則，讓比較不同國家公司績效變得更容易。

Income Income Income is money earned by a company through sales or other activities.

收入 收入 收入是指公司透過銷售或其他活動賺取的金錢。

As we learned in the last lesson, accountants always distinguish between gross income or revenue, which is a company's income before costs, and

正如我們在上一課學到的，會計師總是區分「毛收入」或「營收」，這是公司在扣除成本前的收入，以及

net income or profit, which is income after costs have been deducted.

「淨收入」或「利潤」，這是扣除成本後的收入。

Investors don't usually expect to see a new company generate net income in its first few years of operation.

投資人通常不會期望看到新公司在營運初期幾年就能產生淨收入。

Expense Expense an expense is money paid out by a company.

費用 費用 費用是指公司支付出去的金錢。

Labour costs, rent, raw materials, and interest on loans are all common company expenses.

勞動力成本、租金、原材料和貸款利息都是常見的公司費用。

We're trying to reduce expenses this year by having all staff fly economy class on business trips.

我們今年試著要減少費用，讓所有員工出差都搭乘經濟艙。

Expense Account Expense Account an expense account is a record of expenses paid for by employees for company business.

費用帳戶 費用帳戶 費用帳戶是記錄員工為公司業務支付的費用的帳目。

These expenses will then be reimbursed or paid back by the company at the end of the month.

這些費用會在月底由公司報銷或退還。

The sales team has been given a very generous expense account to entertain potential clients.

銷售團隊獲得了一個非常慷慨的費用帳戶，用來招待潛在客戶。

Cash Flow Cash Flow Cash flow is any movement of money into or out of a company's accounts.

現金流 現金流 現金流是指進出公司帳戶的任何金錢流動。

It is different from income because some activities, like receiving loans from a bank, will create positive cash flow without increasing a company's profits.

這與收入不同，因為有些活動，例如從銀行獲得貸款，會產生正向的現金流，但不會增加公司的利潤。

Sales have been excellent this quarter, but

這個季度的銷售額非常不錯，但是

the payment delays by our largest client have caused a serious cash flow problem.

我們最大客戶的付款延遲造成了嚴重的現金流問題。

Cash Flow Statement Cash Flow Statement A cash flow statement is another type of accounting document showing flows of funds in and out of the company.

現金流量表 現金流量表 現金流量表是另一種會計文件，顯示公司資金的進出流動。

The cash flow statement for last year indicates that the company took on a lot of bank debt.

去年的現金流量表顯示公司承擔了大量的銀行債務。

Operating Income Operating Income Operating income is income earned by a company through its normal business transactions, such as the sale of its products.

營運收入 營運收入 營運收入是指公司透過其正常商業交易賺取的收入，例如銷售產品。

Operating Expense Operating expenses are costs associated with those transactions, such as the payment of salaries and the purchase of raw materials.

營運費用 營運費用是與這些交易相關的成本，例如支付薪資和購買原材料。

Operating expenses have been cut substantially since we closed all our overseas offices.

自從我們關閉所有海外辦事處以來，營運費用已大幅削減。

Non Operating Income Non Operating Income Non operating income is income received by a company that is not earned from its productive activities.

非營運收入 非營運收入 非營運收入是指公司收到的收入，但並非來自其生產性活動。

This may include items like the interest earned on a company's bank accounts or money earned from selling off an investment or a piece of property.

這可能包括公司銀行帳戶賺取的利息，或出售投資或房地產賺取的金錢等項目。

it's mostly non operating income from the sale of its old office building in May.

這主要是因為五月份出售舊辦公大樓產生的非營運收入。

Non Operating Expense Non operating expenses are expenses not related to the costs of a company's productive activities.

非營運費用 非營運費用是指與公司生產性活動成本無關的費用。

These include interest paid on the company's bonds, bank loans, and other debts.

這些費用包括公司債券、銀行貸款和其他債務支付的利息。

Now it's your turn to practise some of the words we have studied.

現在輪到你練習我們學過的一些單字了。

You'll hear a series of sentences with a word blanked out or replaced with a beep.

你會聽到一連串句子，其中一個單字被挖空或替換成嗶聲。

Repeat the whole sentence, but say the missing word.

請重複整句話，並說出那個遺漏的單字。

For example, if you Operating have been cut substantially since we closed all our overseas offices.

例如，如果你的營運費用自從我們關閉所有海外辦事處以來大幅削減。

營運費用自從我們關閉所有海外辦事處以來大幅削減。

We'll play an example answer after each exercise.

我們會在每次練習後播放一個範例答案。

Gross up on last year, but profit still fell because our costs have increased.

毛收入比去年有所增加，但利潤仍然下降，因為我們的成本增加了。

Gross revenue is up on last year, but profits still fell because our costs have increased.

總營收比去年有所增加，但利潤仍然下降，因為我們的成本增加了。

All client entertaining is done on the company's account.

所有招待客戶的費用都由公司帳戶支付。

All client entertaining is done on the company's expense account.

所有招待客戶的費用都由公司的費用帳戶支付。

Overall sales were down, but income is up as we were able to cut production costs.

整體銷售額下滑，但由於我們成功降低了生產成本，收入有所增加。

Overall sales were down, but net income is up as we were able to cut production costs.

整體銷售額下滑，但由於我們成功降低了生產成本，淨收入有所增加。

The new line of credit has really helped our cash.

新的信用額度真的幫助了我們的現金。

The new line of credit has really helped our cash flow.

新的信用額度真的幫助了我們的現金流。

You can visit the website at www.businessenglishpod.com to watch and download lots more videos on Business English.

你可以到 www.businessenglishpod.com 這個網站觀看和下載更多商務英語的影片。

Thanks for watching and see you again soon.