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acceptance 承兌 sV*H`N')S
account 賬戶 NvX[zqNP_R
accountant 會計員 4s
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accounting 會計 E=O\0!F|b
accounting system 會計制度 [()koU#w.
accounts payable 應付賬款 7F.4Ga;
accounts receivable 應收賬款 ;722\y(Y
accumulated profits 累積利益 z\4.Gm-
adjusting entry ?#123;整記錄 b%c9oR's^
adjustment ?#123;整 f*
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administration expense 管理費用 >/6 _ ^
advances 預付 dqcL]e
advertising expense 廣告費 "d}Gp9+$VY
agency 代理 ]hV*r@d
agent 代理人 `XDl_E+>l
agreement 契約 uhq8
allotments 分配數 AbOf6%Env
allowance 津貼 Gav$HLx
amalgamation 合併 AQ^u
amortization 攤銷
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amortized cost 應攤成本 {Y1Ck5
annuities 年金 0PCGDLk8
applied cost 已分配成本 |k9
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applied expense 已分配費用 NwfVL4Xg
applied manufacturing expense 己分配製造費用 MnHNjsO#
apportioned charge 攤派費用 X5w$4Kj&4l
appreciation 漲價 :rP=t ,
article of association 公司章程 \GU<43J2uo
assessment 課稅 f%8C!W]Dm
assets 資產 K@
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attorney fee 律師費 y>ktcuML
audit 審計 l%=;
auditor 審計員 ^=*;X;7
average 平均數 1B\WA8
average cost 平均成本 lNv|M)I
bad debt 壞賬 ?&uu[y
balance 餘額 -F3-{E
balance sheet 資產負債表 vw@S>GlGg
bank account 銀行賬戶 6wg^FD_Q
bank balance 銀行結存 .X;K%J2
bank charge 銀行手續費 c[s4EUG
bank deposit 銀行存款 [_:nHZb
bank discount 銀行貼現 3iU=c&P
bank draft 銀行匯票 DW3G
bank loan 銀行借款 '0,^6'VWOV
bank overdraft 銀行透支 x|29L7i
bankers acceptance 銀行承兌 2t1ZIyv3D
bankruptcy 破產 A/?7w
bearer 持票人 iJ|uvPCE
beneficiary 受益人 MfkN]\Jyw
bequest 遺產 UL9n-M=
bill 票據 :fJN->wY^s
bill of exchange 匯票 V G~Vs@c(
bill of lading 提單 :MDKC /mC
bills discounted 貼現票據 'O-"\J\
bills payable 應付票據 M'l ;:
bills receivable 應收票據 A_UjC`
board of directors 董事會 Z #m+ObHK1
bonds 債券 BLJj(-
bonus 紅利 @[v~y"tE}
book value 賬面價值 D3K8F@d
bookkeeper 簿記員 V^~:F
bookkeeping 簿記 HLi%%"'
branch office general ledger 支店往來賬戶 XB5DPx
broker 經紀人 (uidNq
brought down 接前 hFBe,'3M
brought forward 接上頁 e8b:)"R
budget 預算 ,"0:3+(8;
by-product 副產品 [a<SDMR
by-product sales 副產品銷售 J|rq*XD}q
capital 股本 ??/
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capital income 資本收益 v(%*b,^
capital outlay 資本支出 !Xw5<J3L-
capital stock 股本 K"@M,8hb
capital stock certificate 股票 S0W||#Pr
carried down 移後 3irl
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carried forward 移下頁 '/%
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cash 現金 Yu`~U,m
cash account 現金賬戶 9-m=*|p
cash in bank 存銀行現金 ;]:@n;c\
cash on delivery 交貨收款 _h1mF<\ X^
cash on hand 庫存現金 mRK>U$v
cash payment 現金支付 dUdT7ixo
cash purchase 現購 5Jnlz@P9
cash sale 現沽 *DhiN
cashier 出?#123;員 |
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cashiers check 本票 r#mx~OVkk
certificate of deposit 存款單折 q-d:TMkc
certificate of indebtedness 借據 *}W_+qo"
certified check 保付支票 6;5Ss?ep
certified public accountant 會計師 "tpSg
charges 費用 ht}wEvv
charge for remittances 匯水手續費 ~WV"SaA)*U
charter 營業執照 jb!i$/%w
chartered accountant 會計師 El"Q'(:/U
chattles 動產 S:ztXhif>
check 支票 y1L,0 ]
che stub 支票存根 7"D.L-H
closed account 己結清賬戶 cj5+NM"
closing 結算 ;i+#fQO7Q
closing entries 結賬紀錄
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closing stock 期末存貨 \Y}8S/]
closing the book 結賬 d m%8K6|
columnar journal 多欄日記賬 ^pk7"l4Xm
combination 聯合 ,
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commission 佣金 Kx JqbLUC
commodity 商品 b>JDH1)
common stock 普通股 |$_sX9\`?|
company 公司 y"w
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compensation 賠償 S>1Iky|
compound interest 複利 ~61v5@
consignee 承銷人 u\JNr}bL
consignment 寄銷 c~
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consignor 寄銷人 r]36zX v
consolidated balance sheet 合併資產負債表 k"w"hg&e
consolidated profit and loss account 合併損益表 t\ewHZG"
consolidation 合併 jo@J}`\Zt
construction cost 營建成本 iAU@Yg`pt
construction revenue 營建收入 UFuX@Lu0
contract 合同 65^9
control account 統制賬戶 (dSL7nel;L
copyright 版權 h 9W^[6
corporation 公司 !g2+w$YVa
cost 成本 #Mw8^FST
cost accounting 成本會計 2jhxQL
cost of labour 勞工成本 cYt!n5w~W
cost of production 生產成本 `PH{syz
cost of manufacture 製造成本 pyvSwD5t
cost of sales 銷貨成本 HyWCMK6b
cost price 成本價格 "'\$
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credit 貸方 PwLZkr@4^
credit note 收款通知單 T
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creditor 債權人 83q6Sv
crossed check 橫線支票 c!9nnTap
current account 往來活期賬戶 '`KY!]L
current asset 流動資產 J/*`7Pd
current liability 流動負債 c0u^zH<
current profit and loss 本期損益 [ibu/W$
debit 借方 D,FkB"ZZE
debt 債務 ea')$gR
debtor 債務人 <UQbt N-B\
deed 契據 [hj6N*4
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deferred assets 遞延資產 CzEd8jeh7
deferred liabilities 遞延負債 @s
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delivery 交貨 <e</m)j
delivery expense 送貨費 Ek]'km!
delivery order 出貨單 @I!0-OjL
demand draft 即期匯票 LSr]S79N1
demand note 即期票據 Jz e:[MYS
demurrage charge 延期費 dlTt_.
deposit 存款 \P`hq^;
deposit slip 存款單 6,{$J
depreciation 折舊 ~IN>3\j
direct cost 直接成本 W:L
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direct labour 直接人工 9;-p'C
director 董事 *bA.zmzM
discount 折扣 r<^HmpUJ
discount on purchase 進貨折扣 ;;N9>M?b
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