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acceptance 承兌 [u?*'
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account 賬戶 D./!/>@f
accountant 會計員 (w1M\yodV
accounting 會計 fRcs@yZnS
accounting system 會計制度 yM_ta '^$
accounts payable 應付賬款 z2.9l?"rfQ
accounts receivable 應收賬款 Ai*R%#
accumulated profits 累積利益 HACY
adjusting entry ?#123;整記錄 Re[x$rw
adjustment ?#123;整 Ca2He}r`
administration expense 管理費用 ~ShoU
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advances 預付 +ConK>;
advertising expense 廣告費 a9f!f %9
agency 代理 MC'2;,
agent 代理人 0fOx&"UAB
agreement 契約 tVUC@M>'
allotments 分配數 0c
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allowance 津貼 s%cfJe_k
amalgamation 合併 _ ^2\/@
amortization 攤銷 \]:}lVtxS
amortized cost 應攤成本
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annuities 年金 uT
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applied cost 已分配成本 B,xohT
applied expense 已分配費用 R5"5Z?'
applied manufacturing expense 己分配製造費用 hRU5CH/!
apportioned charge 攤派費用 5%6{ ePh{
appreciation 漲價 |>'.(
article of association 公司章程 #7*{ $v
assessment 課稅 a1Kh
assets 資產 Y5/SbQYf1
attorney fee 律師費 $>M-oNeC
audit 審計 `)aIFAW
auditor 審計員 RV=Z$
average 平均數 vvi[+$M
average cost 平均成本 )0 1,3J>#
bad debt 壞賬 n5NwiSE
balance 餘額 Au\j6mB
balance sheet 資產負債表 mVs<XnA47
bank account 銀行賬戶 Y[R;UJE`5
bank balance 銀行結存 id?B<OM
bank charge 銀行手續費 ?cB:1?\j
bank deposit 銀行存款 G u4mP
bank discount 銀行貼現 pYBY"r
bank draft 銀行匯票 Cu $mb}@
bank loan 銀行借款 fep8hf B;
bank overdraft 銀行透支 yQ03&{#
bankers acceptance 銀行承兌 x
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bankruptcy 破產 sX
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bearer 持票人 qib4DT$v-6
beneficiary 受益人 \UEO$~Km
bequest 遺產 f\vy5
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bill 票據 =jWjUkm2
bill of exchange 匯票 AzZb0wW6p
bill of lading 提單 IQ]tcSQl
bills discounted 貼現票據 K;'s+ZD
bills payable 應付票據 2FxrjA
bills receivable 應收票據 JBK(Nk
board of directors 董事會 - %'ys
bonds 債券 1
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bonus 紅利 L#~z#
book value 賬面價值 P 5_l&
bookkeeper 簿記員 Nu[0X
bookkeeping 簿記 .QLjaEja
branch office general ledger 支店往來賬戶 K9=f`JI9
broker 經紀人 _qp^+
brought down 接前 L3J .Oh
brought forward 接上頁 "V3f"J?
budget 預算 nsjrzO79L8
by-product 副產品 k.6gX<T
by-product sales 副產品銷售 mhi^zHpa
capital 股本 1$RUhxT
capital income 資本收益 *t_JR
capital outlay 資本支出 +6;1.5Tc
capital stock 股本 yk0#byW`
capital stock certificate 股票 =%ry-n G
carried down 移後 7f_tH_(
carried forward 移下頁 ^77X?nDz=h
cash 現金 HlgkW&