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acceptance 承兌 |90
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account 賬戶 {Y91vXTz7
accountant 會計員 v
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accounting 會計 QZ3(u<f
accounting system 會計制度 &4Con%YU[
accounts payable 應付賬款 x$GsDV
accounts receivable 應收賬款 ZuvPDW%
accumulated profits 累積利益 Hpi%9SAM
adjusting entry ?#123;整記錄 dAr)%RZ
adjustment ?#123;整 oD#>8Aw s
administration expense 管理費用 /;&+<
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advances 預付
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advertising expense 廣告費 7B]:3M6 d
agency 代理 zLQ#GF
agent 代理人 rN1U.FRe/
agreement 契約 ;,=h59`
allotments 分配數 HNy/ -
allowance 津貼 kAN;S<jSE
amalgamation 合併
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amortization 攤銷 Ah>gC!F^
amortized cost 應攤成本 t{SMSp
annuities 年金 oU0
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applied cost 已分配成本 7q!yCU
applied expense 已分配費用 U2V^T'Y[
applied manufacturing expense 己分配製造費用 6W;?8Z_1
apportioned charge 攤派費用 l>D-Aan
appreciation 漲價 ;wXY3|@
article of association 公司章程 g TXW2S
assessment 課稅 zD2.Q%`IM
assets 資產 9G#8%[W
attorney fee 律師費 #_?TIY:h
audit 審計 :,NFFN
auditor 審計員 8nIM
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average 平均數 H5Ux.]y
average cost 平均成本 I{42'9
bad debt 壞賬 t0e{|du
balance 餘額 LgP> u?]n
balance sheet 資產負債表 IAP/G5'Q
bank account 銀行賬戶 kz0I2!bt
bank balance 銀行結存 ^p 2.UW
bank charge 銀行手續費 O[IR|
bank deposit 銀行存款 u
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bank discount 銀行貼現 )d}H>Qx=
bank draft 銀行匯票 OG`|td
bank loan 銀行借款 }A1|jY)x
bank overdraft 銀行透支 j?\$G.Y
bankers acceptance 銀行承兌 /WgPXE B
bankruptcy 破產 -J"qrpZ^
bearer 持票人 "Su
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beneficiary 受益人 6[*;M
bequest 遺產 9DOkQnnc
bill 票據 <E
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bill of exchange 匯票 n .f4z<
bill of lading 提單 .!yWF?T8
bills discounted 貼現票據 q Vm"f,ruo
bills payable 應付票據 ;Y'8:ncDn
bills receivable 應收票據
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board of directors 董事會 -RG8<bI,
bonds 債券 j-J(C[[9
bonus 紅利
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book value 賬面價值 i}PK$sa#c
bookkeeper 簿記員 y]}b?R~p=
bookkeeping 簿記 /"""z=q
branch office general ledger 支店往來賬戶 Nfv="t9e
broker 經紀人 5LQk8NPh
brought down 接前 h@*lWi2K7
brought forward 接上頁 &
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budget 預算 _1>SG2h{fV
by-product 副產品 #K=b%;>
by-product sales 副產品銷售 SU%mmwES3
capital 股本 6exI_3A4jh
capital income 資本收益 |7 &|>
capital outlay 資本支出 {TyCj?3 B
capital stock 股本 J>`v.8y
capital stock certificate 股票 rO/a,vV
carried down 移後 6xH;:B)d
carried forward 移下頁 CifA,[l34
cash 現金 t< sp%zXZ
cash account 現金賬戶 U/ ?F:QD4
cash in bank 存銀行現金 P+Wm9xR2d
cash on delivery 交貨收款 (y1$MYZQ
cash on hand 庫存現金 tNK^z7Dm
cash payment 現金支付 >M?H79fF2s
cash purchase 現購 pw@`}cM=
cash sale 現沽 P}HC(S1
cashier 出?#123;員 gUl1
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cashiers check 本票 Iq{o-nq
certificate of deposit 存款單折 XZ.7c{B<
certificate of indebtedness 借據 >n]oB~P%
certified check 保付支票 60"5
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certified public accountant 會計師 j!YNg*H
charges 費用 ?4^};wDb2
charge for remittances 匯水手續費 N99[.mErU
charter 營業執照 d9O:,DKf
chartered accountant 會計師 WtIMvk
chattles 動產 LU%#mY
check 支票 qQ^d9EK'?~
che stub 支票存根 /K7Bae5h
closed account 己結清賬戶 hM?`x(P
closing 結算 PPEq6}
closing entries 結賬紀錄 P{?;T5ap6
closing stock 期末存貨 o&~dGG4J
closing the book 結賬 @B?FE\
columnar journal 多欄日記賬 xcst<=
combination 聯合 \.o=icOx
commission 佣金 ^w.]Hd2
commodity 商品 KYp[Gs
common stock 普通股 TN5>" ??"
company 公司 yE#g5V&
compensation 賠償 >Iuzk1'S
compound interest 複利 j !`B'{cH
consignee 承銷人 Z:!IX^q;}n
consignment 寄銷 42&v% ;R
consignor 寄銷人 1Pm4.C)
consolidated balance sheet 合併資產負債表 a"x}b
consolidated profit and loss account 合併損益表 1I ""X]I_
consolidation 合併 vv+km +
construction cost 營建成本 F%
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construction revenue 營建收入 1B 5:s,Oyj
contract 合同 ?ty>}.c t
control account 統制賬戶 P$_&
copyright 版權 XIKvH-0&
corporation 公司 k0JW[04j
cost 成本 Goxl3LS<
cost accounting 成本會計 6hO-H&r++
cost of labour 勞工成本 &=X.*H%
cost of production 生產成本 UbO4%YHt
cost of manufacture 製造成本 6#U^<`
cost of sales 銷貨成本 $E\^v^LW
cost price 成本價格 h$>wv`
credit 貸方 :|rPT)yT]
credit note 收款通知單 +1QK}H~
creditor 債權人 <YH=3[
crossed check 橫線支票 \w%@?Qik
current account 往來活期賬戶 ziiwxx_
current asset 流動資產 `rlk|&T1
current liability 流動負債 BgM%+b8u
current profit and loss 本期損益 #Y2i*:<
debit 借方 Ird|C[la
debt 債務 L
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debtor 債務人 0mTr-`s
deed 契據 0OnV0SIL
deferred assets 遞延資產 ! \sMR
deferred liabilities 遞延負債 5wv fF.v
delivery 交貨 rQb7?O@-
delivery expense 送貨費 nls
delivery order 出貨單 ~E)fpGJ
demand draft 即期匯票 ml0*1Dw
demand note 即期票據 T]9m:zX9s
demurrage charge 延期費 PX2c[CDE^
deposit 存款 MjD75hIZ
deposit slip 存款單 y t5H oy
depreciation 折舊 36vgX=}
direct cost 直接成本 D=+NxR[
direct labour 直接人工 u5+|Su
director 董事 dg_G s>?2
discount 折扣
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discount on purchase 進貨折扣 !q'
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