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acceptance 承兌 2d !'9mA
account 賬戶 h4?x_"V"
accountant 會計員 #@S%?`4,
accounting 會計 qos7u91z
accounting system 會計制度 >1~
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accounts payable 應付賬款 V)`2Kw
accounts receivable 應收賬款 L[G O6l
accumulated profits 累積利益 TC\+>LXiZ
adjusting entry ?#123;整記錄 x<NPp&GE
adjustment ?#123;整 zH8E,)
administration expense 管理費用 g7*)|FOb
advances 預付 ,^#Jw`w^
advertising expense 廣告費 'pdTV:]zA
agency 代理 ,fVD`RR(W?
agent 代理人 11[lc2
agreement 契約 S\k <
allotments 分配數 V#t
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allowance 津貼 6[> lzEZ
amalgamation 合併 k9^Hmhjw
amortization 攤銷 Ey46JO"
amortized cost 應攤成本 %@/^ UE:
annuities 年金 &],uD3:5O
applied cost 已分配成本 SUncQJJ0S*
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 ^:eZpQ [,
apportioned charge 攤派費用 FK|O^->B
appreciation 漲價 >qjV{M
article of association 公司章程 {meX2Z4
assessment 課稅 E9HMhUe
assets 資產 6OES'3 Cy
attorney fee 律師費 'y8{,R4C
audit 審計 tli.g
auditor 審計員 tZrc4$D-
average 平均數 ^QB[;g.O
average cost 平均成本 *Gbhk8}V'
bad debt 壞賬 d2
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balance 餘額 N%y i4
balance sheet 資產負債表 "/#JC}]
bank account 銀行賬戶 H"C'<(4*\
bank balance 銀行結存 5,RUPaE
bank charge 銀行手續費 *2'8d8>R%]
bank deposit 銀行存款 @fL ^I&
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bank discount 銀行貼現 <AHpk5Sn{
bank draft 銀行匯票 o\AnM5
bank loan 銀行借款
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bank overdraft 銀行透支 KhCP9(A=Qo
bankers acceptance 銀行承兌 kX 1}/l
bankruptcy 破產 sGvbL-S-f:
bearer 持票人 5jdZC(q5a
beneficiary 受益人 Nkdv'e\
bequest 遺產 JE?p'77C
bill 票據 y}Ky<%A!P
bill of exchange 匯票 <#63tN9
bill of lading 提單 EP;/[O
bills discounted 貼現票據 `+JFvn!
bills payable 應付票據 Q=\
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bills receivable 應收票據 &J[a.:..
board of directors 董事會 X'9.fKp
bonds 債券 wucdXj{%
bonus 紅利 Qy,^'fSN
book value 賬面價值 i%glQT
bookkeeper 簿記員 /'O8RUjN
bookkeeping 簿記 "(koR Q
branch office general ledger 支店往來賬戶 Y
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broker 經紀人 BG{f)2F\
brought down 接前 s:`i~hjq
brought forward 接上頁 WA{igj@\
budget 預算
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by-product 副產品 3P>gDQP
by-product sales 副產品銷售 0ju1>.p
capital 股本 /Y Kd [RQ
capital income 資本收益 uFd$*`jS
capital outlay 資本支出 6
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capital stock 股本 .u`[|:K
capital stock certificate 股票 &4'<