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account 賬戶 );@Dr!H
accountant 會計員 CY)/1 # J
accounting 會計 x8.7])?w
accounting system 會計制度 p&B98c
accounts payable 應付賬款 e{:P!r
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accounts receivable 應收賬款 !Y!Cv %
accumulated profits 累積利益 {#
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adjustment ?#123;整 qw&Wfk\}
administration expense 管理費用 i]Lt8DiRq
advances 預付 AW&HWc~A
advertising expense 廣告費 l^:m!SA
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agency 代理 UAnq|NJO
agent 代理人 699z@>$}
agreement 契約 yTz@q>6s-
allotments 分配數 'M|W nR
allowance 津貼 x6* {@J&5*
amalgamation 合併 ^HLi1w|
amortization 攤銷 N)lzX X
amortized cost 應攤成本 'j !!h4
annuities 年金 4wX{ N
applied cost 已分配成本 _Hl[Fit<j1
applied expense 已分配費用 pAtHU(}
applied manufacturing expense 己分配製造費用 El Z'/l*\
apportioned charge 攤派費用 "Fy34T0N
appreciation 漲價 "V&2g?
article of association 公司章程 OwwH 45
assessment 課稅 4
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assets 資產 Qpndi$2H!
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average cost 平均成本 ;y%l OYm
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balance 餘額 <P3r+ 1|R
balance sheet 資產負債表 C.C)&&|X
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bank balance 銀行結存 XrYMv
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bank charge 銀行手續費 Nb>|9nu
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bank deposit 銀行存款 4-eb&
bank discount 銀行貼現 ::g"dRS<v
bank draft 銀行匯票 ~cz]Rhq
bank loan 銀行借款 )pjd*+V
bank overdraft 銀行透支 E8T4Nh_
bankers acceptance 銀行承兌 o*:VG\#Z6
bankruptcy 破產 p.n]y=o.)
bearer 持票人 a^'1o9
beneficiary 受益人 <&n3"
bequest 遺產 /,"
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bill 票據 "FT5]h
bill of exchange 匯票 &32qv`
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bill of lading 提單 YPDc
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bills discounted 貼現票據 -OB72!sKU
bills payable 應付票據 f~jx2?W
bills receivable 應收票據 6dV@.(][a
board of directors 董事會 p>Ju)o
bonds 債券 Fm3-Sn|Po
bonus 紅利 brb8C%j}9
book value 賬面價值 >@[`,
bookkeeper 簿記員 AU}lKq7%
bookkeeping 簿記 " 6~pTHT
branch office general ledger 支店往來賬戶
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broker 經紀人 ;Z-Cn.
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brought forward 接上頁
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budget 預算 Xj&{M[k<
by-product 副產品 ]}<.Y[!S
by-product sales 副產品銷售 :@wO'
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capital 股本 /&$'v:VB
capital income 資本收益 qRJg/~_h{
capital outlay 資本支出 %;!@\5$
capital stock 股本 q+x4Od3
capital stock certificate 股票 aj20, w
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carried forward 移下頁 r[eZV"
cash 現金 />Wh
cash account 現金賬戶 R I:x`do
cash in bank 存銀行現金 Xf:CGR8_
cash on delivery 交貨收款 G#HbiVH9
cash on hand 庫存現金 &{7n
cash payment 現金支付 r%xp^j}
cash purchase 現購 -fj;9('YJ
cash sale 現沽 3Ym5SrKK
cashier 出?#123;員 E(4ti]'4
cashiers check 本票 Fh?;,Z
certificate of deposit 存款單折 //JF$o=)
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certificate of indebtedness 借據 %+w>`k3(N
certified check 保付支票 }yLdU|'W
certified public accountant 會計師 V8NJ0fF
charges 費用 R#
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charge for remittances 匯水手續費 N(dn"`8
charter 營業執照 %\}|&