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acceptance 承兌 <KF|QE
account 賬戶 6b9 oSY-8
accountant 會計員 g@!mV)c97
accounting 會計 LXr
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accounting system 會計制度 M),i4a?2
accounts payable 應付賬款 c <8s\2
accounts receivable 應收賬款 S}Wj+H;
accumulated profits 累積利益 e_Na_l]
adjusting entry ?#123;整記錄 P9~7GFas|
adjustment ?#123;整 q-%;~LF
administration expense 管理費用 A)/
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advances 預付 CeD O:J=,
advertising expense 廣告費 pp$WM\r
agency 代理 kB-%T66\
agent 代理人 29DYL
agreement 契約 8A{n9>jrb
allotments 分配數 6eSc`t&
allowance 津貼 8<UD#i@:C
amalgamation 合併 h}&WBN
amortization 攤銷 xSFY8
amortized cost 應攤成本 Ca]+*Eb9z{
annuities 年金 0|g|k7c{rF
applied cost 已分配成本 (H/JB\~r
applied expense 已分配費用 "'us.t.
applied manufacturing expense 己分配製造費用 gs)wQgJ [
apportioned charge 攤派費用 i3~"qbU%z[
appreciation 漲價 m6J7)Wp
article of association 公司章程 6/`$Y!.ub
assessment 課稅 ?-CZJr
assets 資產 BsV2Q`(gT
attorney fee 律師費 '_& Xemz
audit 審計 q_eGY&M
auditor 審計員 "
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average 平均數 xc[LbaBG
average cost 平均成本 4G`7]<
bad debt 壞賬 s`W\`w}
balance 餘額 ydo"H9NOS
balance sheet 資產負債表 GxWA=Xp^~G
bank account 銀行賬戶 + yX\!H"
bank balance 銀行結存 G+N&(:
bank charge 銀行手續費 07WZ w1(;
bank deposit 銀行存款 f/t1@d!
bank discount 銀行貼現 4.)hC b
bank draft 銀行匯票 fZU#%b6G
bank loan 銀行借款 O,(p><k$/
bank overdraft 銀行透支 Rg3 Lo ?
bankers acceptance 銀行承兌 ~^*IP1.3
bankruptcy 破產
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bearer 持票人 _"
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beneficiary 受益人 ~|+!xh
bequest 遺產 aa:Oh^AJy
bill 票據 YEF|SEon0
bill of exchange 匯票 E)liuu!qI
bill of lading 提單 `6:;*#jO,
bills discounted 貼現票據 9U1cH qV
bills payable 應付票據 MxMrLiqU6l
bills receivable 應收票據 SE=3`rVJ
board of directors 董事會 6'6"Ogu%'
bonds 債券 "YbvI@pD
bonus 紅利 8&FnXhZg4
book value 賬面價值 `$j"nP F_
bookkeeper 簿記員 CAg\-*P|
bookkeeping 簿記 P?%kV
branch office general ledger 支店往來賬戶 u/?s_OR
broker 經紀人 2Qg.b-C
brought down 接前 Sc
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brought forward 接上頁 iHy=92/Ww
budget 預算 k$`~,LJ p
by-product 副產品 ld58R
by-product sales 副產品銷售 l$KC\$?%*
capital 股本 ;O=tSEe
capital income 資本收益 &|( 'z\k
capital outlay 資本支出 *B"p:F7J|
capital stock 股本 v;.7-9c*
capital stock certificate 股票 nbM[?=WS
carried down 移後 &oJ=
carried forward 移下頁 $_s"16s
cash 現金 J@RhbsZn
cash account 現金賬戶 uJ jm50R<
cash in bank 存銀行現金 uM"G)$I\
cash on delivery 交貨收款 J6Uo+0S
cash on hand 庫存現金 P,y*H_@k
cash payment 現金支付 {qO[93yg)/
cash purchase 現購 a4HUP*
cash sale 現沽 rlSar$
cashier 出?#123;員 4DY\QvW5
cashiers check 本票 4B>N[#-0=
certificate of deposit 存款單折 0ut/ ')[
certificate of indebtedness 借據 ~"eos~AuW
certified check 保付支票 p!5oz2RK
certified public accountant 會計師 A[QUFk(
charges 費用 ^|yw)N]Q/
charge for remittances 匯水手續費 nX(
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charter 營業執照 oNHbQ&h
chartered accountant 會計師 <SeK3@Gi
chattles 動產 v'`VyXetl
check 支票 },9Hq~TA
che stub 支票存根 \9Nd"E[B
closed account 己結清賬戶 eSvS<\p
closing 結算 jd<`W
closing entries 結賬紀錄 "
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closing stock 期末存貨 V8`o71p
closing the book 結賬 R5M/Ho 4
columnar journal 多欄日記賬 J^tLK T B
combination 聯合 OwXw9
commission 佣金 olc7&R
commodity 商品
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common stock 普通股 Jq0aDf
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company 公司 gA0:qEL\
compensation 賠償 )C^ZzmB
compound interest 複利 b1An2e[
consignee 承銷人 \;&WF1d`ac
consignment 寄銷 lYz{#UX}
consignor 寄銷人 [(Z{5gK
consolidated balance sheet 合併資產負債表 Ox.6]W~
consolidated profit and loss account 合併損益表 5>z`==N)
consolidation 合併 xUT]6T0dB
construction cost 營建成本 #{-l(016y
construction revenue 營建收入 BYj Eo
contract 合同 J1P
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control account 統制賬戶 a2J01B
copyright 版權 {4
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corporation 公司 #.1+-^TQk
cost 成本 }HdibCAOf
cost accounting 成本會計 }>`rf{T
cost of labour 勞工成本 dk<) \C"
cost of production 生產成本 *F:f\9
cost of manufacture 製造成本 /2 V
cost of sales 銷貨成本 )"W__U0
cost price 成本價格 0hJ,l.
credit 貸方 .gZ1}2GF=
credit note 收款通知單 TVy\%FP^L
creditor 債權人 0\W6X;?
crossed check 橫線支票 Uwj|To&QR
current account 往來活期賬戶 -M\ae
current asset 流動資產 ck0K^o v
current liability 流動負債 "d1~(0=6<m
current profit and loss 本期損益 o:oQF[TcFO
debit 借方 )
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debt 債務 CKB~&>xx
debtor 債務人 ~w
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deed 契據 }
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deferred assets 遞延資產 EV=/'f[++
deferred liabilities 遞延負債 EA#{N<
delivery 交貨 `MD%VHQ9U
delivery expense 送貨費 hj4!* c
delivery order 出貨單 1}=@';cK*
demand draft 即期匯票 &YiUhK
demand note 即期票據 },
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demurrage charge 延期費 _tba:a(
deposit 存款 Hl"^E*9x
deposit slip 存款單
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depreciation 折舊 (FVHtZi7
direct cost 直接成本 V -X*e
direct labour 直接人工 }BFX7X
director 董事 A,PF#G(
discount 折扣 :{8,O-
discount on purchase 進貨折扣 pB(|Y]3A
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