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acceptance 承兌 8P'zQ:#RV
account 賬戶 h tn?iLq
accountant 會計員 ~&Gw[Nd1
accounting 會計 NbtNu$%t
accounting system 會計制度 i-4pdK u
accounts payable 應付賬款 k
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accounts receivable 應收賬款 { f
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accumulated profits 累積利益 K)C9)J<
adjusting entry ?#123;整記錄 RvT>{G~
adjustment ?#123;整 *@2?_b}A
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administration expense 管理費用 Pe_iA_
advances 預付 *?Sp9PixP
advertising expense 廣告費 `|i[*+WC
agency 代理 71?>~PnbH}
agent 代理人 CYZx/r<
agreement 契約 ie!ik
allotments 分配數 P+Ta|-
allowance 津貼 v<z%\`y
amalgamation 合併 {-
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amortization 攤銷 "3"9sIZ(
amortized cost 應攤成本 ):lq}6J#
annuities 年金 v]tbs)x;h
applied cost 已分配成本 \*0ow`|K
applied expense 已分配費用 [p+6HF
applied manufacturing expense 己分配製造費用 SqhG\qE{Qj
apportioned charge 攤派費用 eVZ/3o
appreciation 漲價 b{KpfbxcI
article of association 公司章程 H *gF>1
assessment 課稅 W^Jh'^E
assets 資產 )r#^{{6[v
attorney fee 律師費 Ih]'OaE
audit 審計 IZV D.1
auditor 審計員 p}j$p'D.RI
average 平均數 iv*Ft.1t
average cost 平均成本 `)[bu
bad debt 壞賬 vt" 7[!O
balance 餘額 P7;=rSW
balance sheet 資產負債表 U!L<v!$
bank account 銀行賬戶 '{:WxGgi
bank balance 銀行結存 '1[}PmhD
bank charge 銀行手續費
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bank deposit 銀行存款 e{~s\G8g
bank discount 銀行貼現 *OT6)]|k
bank draft 銀行匯票 TlD)E
bank loan 銀行借款 T=|oZ
bank overdraft 銀行透支 fD#VI
bankers acceptance 銀行承兌 G9.+N~GZ.
bankruptcy 破產 h[SuuW
bearer 持票人 |RBgJkS;8
beneficiary 受益人 <j93
bequest 遺產 s5X
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bill 票據 MX-(;H
bill of exchange 匯票 !tkP!%w
bill of lading 提單 y5L%_
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bills discounted 貼現票據 <6=kwV6
bills payable 應付票據 1'dL8Y
bills receivable 應收票據 [.O3z*[9#
board of directors 董事會 OchIEF"N
bonds 債券 `Trpv$
bonus 紅利 &y?
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book value 賬面價值 oe$Y=
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bookkeeper 簿記員 iEG`+h'
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