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acceptance 承兌 J sc`^a%`'
account 賬戶 2/M:KR
accountant 會計員 qGH\3g-
accounting 會計 0Er;l|
accounting system 會計制度 SJ;Kjq.Qo
accounts payable 應付賬款 Gp5[H}8K
accounts receivable 應收賬款 KQv97#n1
accumulated profits 累積利益 sV5S>*A[
adjusting entry ?#123;整記錄 cO^}A(Ma(
adjustment ?#123;整 `ot<BwxJ
administration expense 管理費用 sUTh}.[5
advances 預付 Y~C;M6(P
advertising expense 廣告費 h:l4:{A64
agency 代理 ?84B0K2Ns
agent 代理人 +ZU@MOni
agreement 契約 _|qs-USA
allotments 分配數 jZLD^@AP
allowance 津貼
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amalgamation 合併 Wi3S
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amortization 攤銷 -&3mOn& (1
amortized cost 應攤成本 "E/UNE6P4
annuities 年金 )mvD2]fK
applied cost 已分配成本 g?=|kp
applied expense 已分配費用 #mvOhu
applied manufacturing expense 己分配製造費用 .X)TRD#MW
apportioned charge 攤派費用 B9(e"cMm
appreciation 漲價 PShluhY
article of association 公司章程 wjnQK
assessment 課稅 "- XJZ;5
assets 資產 H%
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attorney fee 律師費 E,g5[s@
audit 審計 @/yJTMcf
auditor 審計員 4kqgZtg.
average 平均數 dB%q`7O
average cost 平均成本 %tC3@S
bad debt 壞賬 i$bHet
balance 餘額 i<uWLhgh1$
balance sheet 資產負債表 1j":j %9M
bank account 銀行賬戶 X!/o7<
bank balance 銀行結存 g (:%E
bank charge 銀行手續費 k6mC_
bank deposit 銀行存款 ="Sa>-do,
bank discount 銀行貼現 $b=4_UroS
bank draft 銀行匯票
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bank loan 銀行借款 J0Ik@
bank overdraft 銀行透支 Fy'/8Yv#L
bankers acceptance 銀行承兌 [sF
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bankruptcy 破產 }'
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bearer 持票人 ]x<`(
beneficiary 受益人 eTrIN,4
bequest 遺產 T~"T%r
bill 票據 1deNrmp%
bill of exchange 匯票 V( A p|I:G
bill of lading 提單 Q $5U5hb
bills discounted 貼現票據 uv$t>_^
bills payable 應付票據 lmjoSINy
bills receivable 應收票據 5l
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board of directors 董事會 a$K.Or}
bonds 債券 E"{2R>mU~
bonus 紅利 _Boe"
book value 賬面價值
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bookkeeper 簿記員 @ a?^2X^
bookkeeping 簿記 2A^>>Q/,u
branch office general ledger 支店往來賬戶 RCvf@[y
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broker 經紀人 ?!$uMKyt
brought down 接前 vsU1Lzna6@
brought forward 接上頁 eGi[LJ)np
budget 預算 XKEd~2h<y
by-product 副產品 @=kDaPme92
by-product sales 副產品銷售 eJv_`#R&Of
capital 股本 Oi~]~+2
capital income 資本收益 {vL4:K
capital outlay 資本支出 ?'L3B4
capital stock 股本 dLq)Z*r
capital stock certificate 股票 MsL*\)*s
carried down 移後 B- `,h
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carried forward 移下頁 !gm;g}]szG
cash 現金 "\]NOA*
cash account 現金賬戶 !L)~*!+Gf
cash in bank 存銀行現金 @! gJOy
cash on delivery 交貨收款 G
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cash on hand 庫存現金 ![
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cash payment 現金支付 ^3B&E^R
cash purchase 現購 7@@,4_q E
cash sale 現沽 j$TTLFK1
cashier 出?#123;員 3TDjWW;#~
cashiers check 本票 t|ih{0
certificate of deposit 存款單折 tAM t7p-
certificate of indebtedness 借據 x?unE@?\S
certified check 保付支票 bQ3EBJT{P
certified public accountant 會計師 Q{~ WWv
charges 費用 6zGM[2
charge for remittances 匯水手續費 'p{N5eM
charter 營業執照 F/ODV=J-
chartered accountant 會計師 XYM 5'
chattles 動產 tf5h/:
check 支票 y]veqa
che stub 支票存根 !((J-:=
closed account 己結清賬戶 _+vE(
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closing 結算 oJLpFL
closing entries 結賬紀錄 &H`A S6
closing stock 期末存貨 mT7B#
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closing the book 結賬 >4.K>U?0FC
columnar journal 多欄日記賬 ~_ 8X%uty
combination 聯合 0E5"}8
commission 佣金 5ZX P$.
commodity 商品 :=iP_*#
common stock 普通股 W8$ky[2R
company 公司 []v t\I
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compensation 賠償 b85r=tm
compound interest 複利 K9*vWoP'
consignee 承銷人
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consignment 寄銷 ~'[0-_]=f
consignor 寄銷人 j<HBzqP%6
consolidated balance sheet 合併資產負債表 l=*60Ag\J~
consolidated profit and loss account 合併損益表 srh>"
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consolidation 合併 `}Of'i
construction cost 營建成本 / X
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construction revenue 營建收入 =u5a'bp0;;
contract 合同 IsC`r7
control account 統制賬戶
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copyright 版權 !m*
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corporation 公司 1TagQ
cost 成本 ?OYK'p.
cost accounting 成本會計 4DYa~ =w
cost of labour 勞工成本 R0l5"l*@+
cost of production 生產成本 "zn<\z$l
cost of manufacture 製造成本 u?J
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cost of sales 銷貨成本 90
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cost price 成本價格 8$+mST'4N
credit 貸方 g p2S
credit note 收款通知單 )nK-39,G
creditor 債權人 h2b,(
crossed check 橫線支票 C3XB'CL6
current account 往來活期賬戶 w=ib@_:f
current asset 流動資產 aw\\oN*
current liability 流動負債 _ \d[`7#
current profit and loss 本期損益
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debit 借方 Tke3X\|
debt 債務 n7J6YtUwP
debtor 債務人 %z0;77[1 I
deed 契據 Qcy
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deferred assets 遞延資產 kgq"b)
deferred liabilities 遞延負債 !R;NV|.eI6
delivery 交貨 U/W<Sa\`
delivery expense 送貨費 E=H>|FgS
delivery order 出貨單 zA
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demand draft 即期匯票 &!xePKvO6k
demand note 即期票據 >o]
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demurrage charge 延期費 ?=bqya"Y
deposit 存款 PQkFzyk
deposit slip 存款單 BrHw02G
depreciation 折舊 O3YD
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direct cost 直接成本 Ap:mc:
direct labour 直接人工 vDeb?n
director 董事 AqdQiZ^9
discount 折扣 ,R-T( <r
discount on purchase 進貨折扣 #{m~=1%;Ya
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