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acceptance 承兌 ?$#P
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account 賬戶 Y94S!TbB
accountant 會計員 X?U'GLm
accounting 會計 I-^C6~
accounting system 會計制度 -B&
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accounts payable 應付賬款 zbI|3
accounts receivable 應收賬款 o V
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accumulated profits 累積利益 &2bqL!k
adjusting entry ?#123;整記錄 m*.+9 6
adjustment ?#123;整 01~
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administration expense 管理費用 NfWL3"&X
advances 預付 c~+KrWbZ~
advertising expense 廣告費 ;0lY_ii
agency 代理 jyB
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agent 代理人 @`qB[<t8:<
agreement 契約 /gn!="J
allotments 分配數 J7Mbv2D
allowance 津貼 L1Jn@
amalgamation 合併 Y5c[9\'\
amortization 攤銷 (K_{a+$[
amortized cost 應攤成本 }T-'""*
annuities 年金 U!(es0rX
applied cost 已分配成本 iK=QP+^VN
applied expense 已分配費用 ^YJ%^P
applied manufacturing expense 己分配製造費用 e%EO/ 2"
apportioned charge 攤派費用 Y,Lx6kU
appreciation 漲價 _F5*\tQ
article of association 公司章程 GVhy
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assessment 課稅 aS``fE;O
assets 資產 S=j
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attorney fee 律師費 }3_>
audit 審計 L5'?.9]
auditor 審計員 FGzKx9I9
average 平均數 [+_>g4M~%
average cost 平均成本 "n_X4e+18P
bad debt 壞賬 I1Otu~%d
balance 餘額 bObsj]
balance sheet 資產負債表 A $i^/hJs
bank account 銀行賬戶 FA+"t^q
bank balance 銀行結存 [X91nUz#
bank charge 銀行手續費 \!xCmQ
bank deposit 銀行存款 eC94rcb}i{
bank discount 銀行貼現
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bank draft 銀行匯票 >7PNl\=gG
bank loan 銀行借款 f>bL
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bank overdraft 銀行透支 w2 r
bankers acceptance 銀行承兌 }'*6 A
bankruptcy 破產 =t`cHs29
bearer 持票人 f
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beneficiary 受益人 D*j^f7ab
bequest 遺產 QYi4A"$
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bill 票據 7WwE] ^M
bill of exchange 匯票 0?}n( f!S
bill of lading 提單 ]T
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bills discounted 貼現票據 XDHi4i47`o
bills payable 應付票據 |-;VnC&UY
bills receivable 應收票據 uuxVVgWp{
board of directors 董事會 U
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bonds 債券 C}(@cn
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bonus 紅利 xK_oV+
book value 賬面價值 'uE;8.,
bookkeeper 簿記員 4v`IAR?&K;
bookkeeping 簿記 GGf<9!:
branch office general ledger 支店往來賬戶 \h_q]
broker 經紀人 :.r_4$F:
brought down 接前 TDUY& 1[
brought forward 接上頁 b\"w/'XX
budget 預算 [F'|KcE3
by-product 副產品 b+|3nc!
by-product sales 副產品銷售 z:@:B
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capital 股本 kY
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capital income 資本收益 U2l3E*O
capital outlay 資本支出 9Msy=qvYG
capital stock 股本 0y6M;"&~E
capital stock certificate 股票 5mC"8N1)
carried down 移後 Xjkg7p,HD@
carried forward 移下頁 L,[Q{:C S
cash 現金 'E+"N'M|
cash account 現金賬戶
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cash in bank 存銀行現金 N0.|Mb"?t
cash on delivery 交貨收款 g;v;xlY`N
cash on hand 庫存現金
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cash payment 現金支付 76wNZv)9
cash purchase 現購 7@
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cash sale 現沽 3+15
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cashier 出?#123;員 I# &r5Q
cashiers check 本票 BHf$ %?3z,
certificate of deposit 存款單折 i'7+
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certificate of indebtedness 借據 ,wwO0,"y7
certified check 保付支票 ?oFd%|I
certified public accountant 會計師 ATl?./T u
charges 費用 T*f/M
charge for remittances 匯水手續費 s4~[GO6>
charter 營業執照 Dlq!:dF{&
chartered accountant 會計師 5&V=$]t
chattles 動產 G$>QH-p
check 支票 nuXL{tg6
che stub 支票存根 3f] ;y<Km
closed account 己結清賬戶 vWZXb`
closing 結算 8.[F3Tk=
closing entries 結賬紀錄 qyv=ot0"~F
closing stock 期末存貨 !R"W2 Z4h
closing the book 結賬 Q-n8~Ey1a
columnar journal 多欄日記賬 C/IF~<B
combination 聯合 NS~;{d\
commission 佣金 I5_HaC
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commodity 商品 !:^q_q4
common stock 普通股 L%T(H<