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acceptance 承兌 F>0[v|LG
account 賬戶 bvuoo/
accountant 會計員 4|Wglri
accounting 會計 g@va@*|~d
accounting system 會計制度 Jf/X3\0N7
accounts payable 應付賬款 &@c?5Ie5
accounts receivable 應收賬款 7q' _]$
accumulated profits 累積利益 Q bg,q
adjusting entry ?#123;整記錄 =`b/ip5
adjustment ?#123;整 WCg*TL}
administration expense 管理費用 Zj*kHjn"
advances 預付 P?y3YxS
advertising expense 廣告費 4TBK:Vm5
agency 代理 ;}t
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agent 代理人 T\G2B*fGd
agreement 契約 p;GT[Ds^
allotments 分配數 }|k
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allowance 津貼 |b@H]c;"
amalgamation 合併 Xy74D/ocui
amortization 攤銷 y
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amortized cost 應攤成本 g"60{
annuities 年金 UogkQ& B
applied cost 已分配成本 <*g!R!
applied expense 已分配費用 ^k'?e"[gTs
applied manufacturing expense 己分配製造費用 ?HP54G<{xz
apportioned charge 攤派費用 "71,vUW
appreciation 漲價 #SHmAB
article of association 公司章程 Y\.ds%G
assessment 課稅 ;>eD`Wh
assets 資產 n9;z=
attorney fee 律師費 D['z/r6F
audit 審計 W;Rx(o>
auditor 審計員 t Z_ni}
average 平均數 J H%^FF2
average cost 平均成本 ^l UV^%f
bad debt 壞賬 $#cZJ@;]
balance 餘額 0g-bApxz*&
balance sheet 資產負債表 ,~R`@5+
bank account 銀行賬戶 1N`1~y
bank balance 銀行結存
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bank charge 銀行手續費 UN~dzA~V
bank deposit 銀行存款 !J5k?J&{=
bank discount 銀行貼現 fkprTk^#
bank draft 銀行匯票 n~1'M/wh
bank loan 銀行借款 P%#EH2J
bank overdraft 銀行透支 a?zn>tx
bankers acceptance 銀行承兌 ;B 35E!QJ
bankruptcy 破產 -/#VD&MJO=
bearer 持票人 $`2rtF
beneficiary 受益人 ?P+n0S!
bequest 遺產 `5[$ 8;
bill 票據 YL
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bill of exchange 匯票 (RDY-~#~
bill of lading 提單 h\oAW?^
bills discounted 貼現票據 #Ub"Ii
bills payable 應付票據 BFU6?\r
bills receivable 應收票據 [j6EzMN
board of directors 董事會 x[mxp/
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bonds 債券 |WopsV
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bonus 紅利 )HrFWI'Y
book value 賬面價值 *V\z]Dy-[
bookkeeper 簿記員 cTA8F"UGD
bookkeeping 簿記 j>2Jw'l;?
branch office general ledger 支店往來賬戶 (,5oqU9s@
broker 經紀人 Xq3n7d.
brought down 接前 U4DQ+g(A
brought forward 接上頁 CDDx %#eG>
budget 預算 jV(\]g"/=
by-product 副產品 Q9(J$_:
by-product sales 副產品銷售 y_^w|
capital 股本 )'
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capital income 資本收益 1v)X]nW
capital outlay 資本支出 6sRe. ct<