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acceptance 承兌 Z"$iB-]
account 賬戶 h
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accountant 會計員 #HZ W57"
accounting 會計 "RgP!
accounting system 會計制度 S_?sJwM
accounts payable 應付賬款 n'[>h0
accounts receivable 應收賬款 \,
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accumulated profits 累積利益 -kHJH><j
adjusting entry ?#123;整記錄 {vdY(
adjustment ?#123;整 u;+8Jg+xH/
administration expense 管理費用 _r>kR7A\{
advances 預付 0#4A
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advertising expense 廣告費 @0(%ayi2Y
agency 代理 &4ndi=.#rg
agent 代理人 nw(R=C
agreement 契約 @WNqD*)1
allotments 分配數 L7R!,
allowance 津貼 }QBL{\E!
amalgamation 合併 'x5p ?m
amortization 攤銷 o`G6!
amortized cost 應攤成本 ,&y_^-|d
annuities 年金 &2S-scP
applied cost 已分配成本 4U~'Oa@p
applied expense 已分配費用 =cO5Nt
applied manufacturing expense 己分配製造費用 Lp/'-Y_
apportioned charge 攤派費用 +s^nT{B@\
appreciation 漲價
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article of association 公司章程 K+"3He
assessment 課稅 R+z'6&/ =I
assets 資產 uQ|LkL%<^
attorney fee 律師費 ;M~9Yr
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audit 審計 Z_fwvcZ?05
auditor 審計員 ',/# |
average 平均數 9MH;=88q
average cost 平均成本 oY0*2~sg
bad debt 壞賬 \;KSx3o
balance 餘額 4>OS2b`.;
balance sheet 資產負債表 ~!=Am:-wr
bank account 銀行賬戶 JY@bD:
bank balance 銀行結存 o")"^@Zhi
bank charge 銀行手續費 vxOnv8(
bank deposit 銀行存款 \GQRpJ#h1
bank discount 銀行貼現 w}#3 pU<<
bank draft 銀行匯票 zliMG=6
bank loan 銀行借款 H4sW%nZ0
bank overdraft 銀行透支 _>BYUPY
bankers acceptance 銀行承兌 -%|
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bankruptcy 破產 %8wBZ~1-
bearer 持票人 E0/>E
beneficiary 受益人 Hzj8o3
bequest 遺產 w,up`W7,
bill 票據 p(nO~I2E
bill of exchange 匯票 #d*0
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bill of lading 提單 @3$ I
bills discounted 貼現票據 }V*?~.R
bills payable 應付票據 *rbgDaQ
bills receivable 應收票據 v9FR
board of directors 董事會 [VqiF~o,
bonds 債券 A+GRTwj
bonus 紅利 zyO=x4U8
book value 賬面價值 DaJ,(DJY
bookkeeper 簿記員 x2a
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bookkeeping 簿記 >F:1a\c
branch office general ledger 支店往來賬戶 K C"&3
broker 經紀人 dNY'uv&Y
brought down 接前 tzfyS#E
brought forward 接上頁 e$_gOwB
budget 預算 i /I
by-product 副產品 CM$&XJzva
by-product sales 副產品銷售 pUS: HJk|
capital 股本 jSM`bE+"
capital income 資本收益 +H?g9v40
capital outlay 資本支出 ^*4#ZvpG2
capital stock 股本 ]n>9(Mp!M
capital stock certificate 股票 9C2pGfEbn}
carried down 移後 ~k-'
carried forward 移下頁 >N 2kWSa
cash 現金 65JG#^)KaX
cash account 現金賬戶 8_w6
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cash in bank 存銀行現金 f0Q! lMv
cash on delivery 交貨收款 ]
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cash on hand 庫存現金 H\n6t-l
cash payment 現金支付 vea{o35!
cash purchase 現購 Mpyza%zj
cash sale 現沽 [W{|94q
cashier 出?#123;員 W1<*9
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cashiers check 本票 JP0aNu
certificate of deposit 存款單折 0TA8#c
certificate of indebtedness 借據 lP)n$?u
certified check 保付支票 SP<Sv8Okj
certified public accountant 會計師 !vRN'/(Vyu
charges 費用 &=*1[ j\
charge for remittances 匯水手續費 =OtW!vx#R.
charter 營業執照 Jk`Jv;
chartered accountant 會計師 d}fd^x/
chattles 動產 )m3emMO2
check 支票 %'h:G
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che stub 支票存根 \p(0H6
closed account 己結清賬戶 -T1R}ew*t
closing 結算 g.Qn,l]X/p
closing entries 結賬紀錄 ?lgE9I]
closing stock 期末存貨 VyNF)
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closing the book 結賬 OmZZTeGg1s
columnar journal 多欄日記賬 xu"-Uj1
combination 聯合 x9\
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commission 佣金 G~.VW48{n
commodity 商品 dc4XX5Z
common stock 普通股 lH`c&LL-=!
company 公司 +mD;\iW]
compensation 賠償 ROfV Y:,M
compound interest 複利 rA8NE>
consignee 承銷人 frm[<-~ w0
consignment 寄銷 I4w``""c
consignor 寄銷人 "N_@q2zF
consolidated balance sheet 合併資產負債表 UtJfO`m9P
consolidated profit and loss account 合併損益表 *oIIcE4g7
consolidation 合併 42hG}Gt
construction cost 營建成本 B*3_m
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construction revenue 營建收入 MI
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contract 合同 i( +Uv tgs
control account 統制賬戶 ;nbEV2Y<
copyright 版權 \24'iYtqW
corporation 公司 R+He6c!?9
cost 成本 9Z=hg[`]<
cost accounting 成本會計 #P z'-lo
cost of labour 勞工成本 ? eI)m
cost of production 生產成本 u81F^72U
cost of manufacture 製造成本 |5FEsts[
cost of sales 銷貨成本 >k@{NP2b
cost price 成本價格 J0e^v
credit 貸方 QD^= ;!
credit note 收款通知單 ;,TT!vea
creditor 債權人 y
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crossed check 橫線支票 Zn.S65J*u
current account 往來活期賬戶 NcwUK\
current asset 流動資產 rk&oKd_&i
current liability 流動負債 \8a014
current profit and loss 本期損益 xJ:Am>%\^
debit 借方 `WC4
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debt 債務 Ktzn)7-
debtor 債務人 %jq
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deed 契據 +kxk z"fP
deferred assets 遞延資產 SI%J+Y7
deferred liabilities 遞延負債 WTt
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delivery 交貨 _}']h^@Z
delivery expense 送貨費 V_v+i c^
delivery order 出貨單 {[NQD3=+F
demand draft 即期匯票 0{o 8-#
demand note 即期票據 h<?I?ZR0$
demurrage charge 延期費 cw~GH
deposit 存款
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deposit slip 存款單 b+ZaZ\-y
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depreciation 折舊 3)&rj 7
direct cost 直接成本 Ly, ];
direct labour 直接人工 4U)%JK.ta
director 董事 M_75bU
discount 折扣 z=jzr=lP
discount on purchase 進貨折扣 1ATH$x
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