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account 賬戶 X=JAyxY
accountant 會計員 _x7>d:C
accounting 會計 1a},(ZcdX
accounting system 會計制度 ".fnx8v,
accounts payable 應付賬款 vRO`hGH
accounts receivable 應收賬款 +$GP(Uu,
accumulated profits 累積利益 ). HnK
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adjustment ?#123;整 As#/ln$nE
administration expense 管理費用 /9C>{29x!
advances 預付 'KNUPi|
advertising expense 廣告費 qI\B
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agency 代理 W4AFa>h
agent 代理人 gf|&u4D
agreement 契約 E>}3MfL
allotments 分配數 js=w!q0)9
allowance 津貼 SjU0Xb)[
amalgamation 合併 d[KG0E5`
amortization 攤銷 _d3/="=
amortized cost 應攤成本 )XD$YI
annuities 年金 xTdh/
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applied expense 已分配費用 _&F*4t!
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applied manufacturing expense 己分配製造費用 XE*#5u8t
apportioned charge 攤派費用 .n|
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appreciation 漲價 gMZ
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attorney fee 律師費 q^kOyA.
audit 審計
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auditor 審計員 ?-PW$p
average 平均數 6rzXM`cs
average cost 平均成本 KZTT2KsYl
bad debt 壞賬 W6uz
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balance 餘額 B976{;QvXV
balance sheet 資產負債表 QW}N,j$
bank account 銀行賬戶 cH\.-5NQ
bank balance 銀行結存 5ayH5=(t
bank charge 銀行手續費 W-@}q}A
bank deposit 銀行存款 "zBYhZr
bank discount 銀行貼現 -*C+z!?BP
bank draft 銀行匯票 1C\[n(9
bank loan 銀行借款
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bank overdraft 銀行透支 OX)[?1m8
bankers acceptance 銀行承兌 #+Cu&l
bankruptcy 破產 *H%Jgz,
bearer 持票人 $[8GFv
beneficiary 受益人 c4n]#((%a
bequest 遺產 FQCz_z
bill 票據 SdBo sB3v>
bill of exchange 匯票 iOzY8M+N(
bill of lading 提單 *J] }bX
bills discounted 貼現票據 0(!D1G{ul
bills payable 應付票據 #Y;_W;#
bills receivable 應收票據 *XZlnO
board of directors 董事會 #^fDKM
bonds 債券 48 `k"Uy
bonus 紅利 t1)Qa(#]
book value 賬面價值 L<**J\=7M
bookkeeper 簿記員 z tLP {q#
bookkeeping 簿記 ~4fjFo&