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acceptance 承兌 B@ZqJw9J[
account 賬戶 )$ ofl%+
accountant 會計員 Py|H?
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accounting 會計 Q
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accounting system 會計制度 g2
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accounts payable 應付賬款 ML=hKwCA
accounts receivable 應收賬款 #g@
accumulated profits 累積利益 zkjPLeX
adjusting entry ?#123;整記錄 @J~lV\
adjustment ?#123;整 <bEN8b
administration expense 管理費用 c'4>D,?1
advances 預付 ) 1lJ<g#
advertising expense 廣告費 :SpG&\+
agency 代理 s,eld@
agent 代理人 tU+@1~
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agreement 契約 8vz_~p9%j
allotments 分配數 ^m6k@VM
allowance 津貼 y+K7WUwhq
amalgamation 合併 PWf{aHsr
amortization 攤銷 :N^@a-
amortized cost 應攤成本 el <<D
annuities 年金 /2g)Z!&+
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applied cost 已分配成本 J>HLQP
applied expense 已分配費用 p{A}p9sjx
applied manufacturing expense 己分配製造費用 1$='`@8I
apportioned charge 攤派費用 .\z|Fr
appreciation 漲價 =$"zqa.B6
article of association 公司章程 ?;0nJf
assessment 課稅 v YRt2({}Z
assets 資產 5;3c<
attorney fee 律師費 A2g"=x[1@K
audit 審計 p?dGZ2` [I
auditor 審計員 *=-__|t
average 平均數 JLy)}8I
average cost 平均成本 "C$!mdr7
bad debt 壞賬 eh({K;>
balance 餘額 l|@/?GaH
balance sheet 資產負債表 !.;xt L
bank account 銀行賬戶 z;fd#N:
bank balance 銀行結存 /RA1d<~$q
bank charge 銀行手續費 6e$sA (a=i
bank deposit 銀行存款 }S~ysQwT
bank discount 銀行貼現 )8 "EI-/.
bank draft 銀行匯票 ^D W#
bank loan 銀行借款 {V]Qwz)1
bank overdraft 銀行透支 %{N$1ht^
bankers acceptance 銀行承兌 |d/x~t=
bankruptcy 破產 G+#| )V
bearer 持票人 &xGfkCP.]
beneficiary 受益人 yNhscAMNn
bequest 遺產 `}k&HRn
bill 票據 ps!5HZ2:
bill of exchange 匯票 j=xtnIq
bill of lading 提單 0j
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bills discounted 貼現票據 ?z)y%`}
bills payable 應付票據 D&z'tf5
bills receivable 應收票據 zCBtD_@
board of directors 董事會 \p>]G[g
bonds 債券 ?l\gh1{C
bonus 紅利 APHtJoS
book value 賬面價值 c-s`>m
bookkeeper 簿記員 }%o+1 <=
bookkeeping 簿記 ;+r) j"W
branch office general ledger 支店往來賬戶 IS0
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broker 經紀人 @n~>j&Kp
brought down 接前 c{m
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brought forward 接上頁 O]Ry3j
budget 預算 F(KH-
by-product 副產品 X YNUss
by-product sales 副產品銷售 F9u:8;\@`
capital 股本 VQNYQqu`[
capital income 資本收益 <\}Y@g8
capital outlay 資本支出 h0QYoDvbC
capital stock 股本 6yu*a_
capital stock certificate 股票 we:5gK&
carried down 移後 `L"p)5H
carried forward 移下頁 D<_,>{$gW
cash 現金 x;ICV%g/
cash account 現金賬戶 hdsgOu
cash in bank 存銀行現金 ,IT)zCpaBP
cash on delivery 交貨收款 6uCk0
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cash on hand 庫存現金 s_GK;;
cash payment 現金支付 Ew?/@KAV\
cash purchase 現購 }GoOE=rhY
cash sale 現沽 D)O6|DiO
cashier 出?#123;員 T4H oSei
cashiers check 本票 PBAz`y2
certificate of deposit 存款單折 NDIc?kj~
certificate of indebtedness 借據 :b M$;
certified check 保付支票 7G>0,'XC
certified public accountant 會計師 RK~FT/
charges 費用 EMW4<