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acceptance 承兌 )[t zAaP7
account 賬戶 >
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accountant 會計員 UR3qzPm!0e
accounting 會計 k-:wM`C
accounting system 會計制度 \wJ2>Q
accounts payable 應付賬款 9.:]eL
accounts receivable 應收賬款 >MTrq%.
accumulated profits 累積利益 e;|:W A
adjusting entry ?#123;整記錄 `Z#0kpXk_
adjustment ?#123;整 -Kas9\VWEw
administration expense 管理費用 e_<'zH_1
advances 預付 PRdyc+bf
advertising expense 廣告費 ~wtK(U
agency 代理 Nld y76|g
agent 代理人 Po)!vL"
agreement 契約 Qu
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allotments 分配數 _/Sqw
allowance 津貼 %9q]
amalgamation 合併 /?ZO-]q
amortization 攤銷 KQf=t0Z=Ce
amortized cost 應攤成本 ;+Dq3NE
annuities 年金 KT4h3D`,
applied cost 已分配成本 Rudj"OGO
applied expense 已分配費用 65HP9`5Tm
applied manufacturing expense 己分配製造費用 Q.U
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apportioned charge 攤派費用 f:\)oIW9Kk
appreciation 漲價 q&DM*!Jq
article of association 公司章程 8[k:FGp>
assessment 課稅 3}7`?$5
assets 資產 & t.G4
attorney fee 律師費 bwC~
audit 審計 \&6^c=2=
auditor 審計員 PeX^aEc
average 平均數 ~6Xr^An/Z
average cost 平均成本 j`D%
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bad debt 壞賬 mTj?W$+r
balance 餘額 Q)IL]S
balance sheet 資產負債表 s3/iG37K
bank account 銀行賬戶 t'e\Z2
bank balance 銀行結存 qk{+Y
bank charge 銀行手續費 .c5)`
bank deposit 銀行存款 iw
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bank discount 銀行貼現 %w3Y!7+
bank draft 銀行匯票 R PB%6z$
bank loan 銀行借款 Xk
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bank overdraft 銀行透支 m|M'vzu1
bankers acceptance 銀行承兌 V0/PjD,jP
bankruptcy 破產 Wik8V 0(
bearer 持票人 W=S<Dt
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beneficiary 受益人 6IPQ}/l
bequest 遺產 ~Z>!SMXp<
bill 票據 2.2G79U,
bill of exchange 匯票 [0?W>A*h
bill of lading 提單 S8d X8,qg
bills discounted 貼現票據 ubQbEv{(,
bills payable 應付票據 4G_At
bills receivable 應收票據 l+UUv]:1
board of directors 董事會 X{u\|e{
bonds 債券 PB(q9gf"1}
bonus 紅利 k9_c<TSzu
book value 賬面價值 L)z
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bookkeeper 簿記員 ,+>JQ82
bookkeeping 簿記 $`&zI