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acceptance 承兌 UEHJ?
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account 賬戶 }@6ws/5
accountant 會計員 /6",#B}%b
accounting 會計 +L(|?|i8
accounting system 會計制度 AQ+MjS,
accounts payable 應付賬款 VZF;
accounts receivable 應收賬款 |iSd<
accumulated profits 累積利益 n<q1itjD
adjusting entry ?#123;整記錄 GWd71ZtFO
adjustment ?#123;整 NhJ]X cfP8
administration expense 管理費用 {02$pO
advances 預付 X\&CQiPS
advertising expense 廣告費 lgrD~Y (x
agency 代理 -@bOFClE
agent 代理人 Sq22]
agreement 契約 [QUaC3l)
allotments 分配數 iF,%^95=
allowance 津貼 o0ky]9
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amalgamation 合併 `st3iTLZY
amortization 攤銷 `4IZ4sPi
amortized cost 應攤成本 CZZwBt$P
annuities 年金 |Yb]@9>vn
applied cost 已分配成本 oD<aWZ"Z
applied expense 已分配費用 "xWrYq'"
applied manufacturing expense 己分配製造費用 <tUl(q+ty
apportioned charge 攤派費用 Q rBb!.r
appreciation 漲價 R?62gH
article of association 公司章程
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assessment 課稅 Rp^fY_
assets 資產 hufpk y[&8
attorney fee 律師費 ~dXiyU,y2
audit 審計 iy!SqC
auditor 審計員 s#cb wDT
average 平均數 Yw(O}U 5e
average cost 平均成本 Q&5s,)w-
bad debt 壞賬 @tT2o@2Y^
balance 餘額 VEsIhjQ
balance sheet 資產負債表 L`3;9rO
bank account 銀行賬戶 CH9Psr78
bank balance 銀行結存 +L0Jje>Az
bank charge 銀行手續費 Uv
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bank deposit 銀行存款 je;C}4
bank discount 銀行貼現 <#nt?X
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bank draft 銀行匯票 1VKu3
bank loan 銀行借款 q!;u4J
bank overdraft 銀行透支 D?.H|%
bankers acceptance 銀行承兌 Llf#g#T
bankruptcy 破產 jWL%*dJrN
bearer 持票人 ]A&pXAM
beneficiary 受益人 =O%Hf bx
bequest 遺產 *Z8qd{.$q
bill 票據 B@j2^Dr~!
bill of exchange 匯票 9 1.gE*D
bill of lading 提單 #_SsSD=.Sy
bills discounted 貼現票據 AX
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bills payable 應付票據 iV5S[uy72.
bills receivable 應收票據 ^]5^p9Jt"e
board of directors 董事會 +R8G*2
bonds 債券 8-B6D~i
bonus 紅利 ;,lFocGv
book value 賬面價值 Lm8uN?
bookkeeper 簿記員 W"Tj.oCUG
bookkeeping 簿記 RNo~}#
branch office general ledger 支店往來賬戶 =4[
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broker 經紀人 D_q"|D$SB
brought down 接前 CzDV^Iv;Q{
brought forward 接上頁 @?JFqwq!
budget 預算 @+{F\SD\
by-product 副產品 HDO_r(i
by-product sales 副產品銷售 WJJmM*>JW
capital 股本 h_HPm
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capital income 資本收益 r]0>A&,
capital outlay 資本支出 ;e{e
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capital stock 股本 +'/C(5y)0X
capital stock certificate 股票 XL7||9,(h
carried down 移後 SM8f"H28
carried forward 移下頁 `mthzc3W
cash 現金 mclV"?
cash account 現金賬戶 B[IWgvB(e
cash in bank 存銀行現金 ?bAv{1dvT=
cash on delivery 交貨收款 .?`8B9w
cash on hand 庫存現金 3#?53s
cash payment 現金支付 KV)if'
cash purchase 現購 cd|/4L6
cash sale 現沽 U7''; w
cashier 出?#123;員 |~o0-: 'C
cashiers check 本票 &+0?Xip{Z
certificate of deposit 存款單折 E!RlH3})
certificate of indebtedness 借據 q/^?rd
certified check 保付支票 a/</P
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certified public accountant 會計師 V.%LA.8
charges 費用 T/FZn{I
charge for remittances 匯水手續費 *xjP^y":
charter 營業執照 ]N2!
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chartered accountant 會計師 a!EW[|[Q
chattles 動產 ~.>8ww
check 支票 Z,tHyyF?j
che stub 支票存根 0|<9eD\I=
closed account 己結清賬戶 ^ (
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closing 結算 }eF
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closing entries 結賬紀錄 aL*}@|JL"
closing stock 期末存貨 gFd*\Dk
closing the book 結賬 zGdYk-H3TH
columnar journal 多欄日記賬 *07?U")
combination 聯合 &e78xtA{
commission 佣金 u* G+=aV.6
commodity 商品 ==UYjbuU
common stock 普通股 SOZs!9oi
company 公司 $;&l{=e2)
compensation 賠償 LJ6l3)tpD
compound interest 複利 CpB,L
consignee 承銷人 I$ R1#s
consignment 寄銷 xs&xcRR"
consignor 寄銷人 ]j!pK4
consolidated balance sheet 合併資產負債表 A2ufET
consolidated profit and loss account 合併損益表 qyAnq%B}
consolidation 合併 vN:!{)~z
construction cost 營建成本 `8r$b/6
construction revenue 營建收入 NG`Y{QT6N
contract 合同 +MD
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control account 統制賬戶 `kE7PXqa
copyright 版權 +$Y*1{hyOo
corporation 公司 R58NTPm
cost 成本 {\vVzy,t7
cost accounting 成本會計 S dN&%(ZE
cost of labour 勞工成本 f5p/cUzX
cost of production 生產成本 ExQ\qp3
cost of manufacture 製造成本 +h
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cost of sales 銷貨成本 /M'd$k"0z
cost price 成本價格 E[7E%^:Mg
credit 貸方 4AKr.a0q
credit note 收款通知單 ?pcbso
creditor 債權人 rW090Py
crossed check 橫線支票 [2YPV\=
current account 往來活期賬戶 xjSzQ|k-
current asset 流動資產 y Z[=Y
current liability 流動負債 m"-kkH{I
current profit and loss 本期損益 ZyDNtX%
debit 借方 Qwt0~9n(
debt 債務 ^^zj4 }On?
debtor 債務人
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deed 契據 6)p8BUft
deferred assets 遞延資產 F,A+O+
deferred liabilities 遞延負債 vcsSi%M\U
delivery 交貨 Te[v+jgLY,
delivery expense 送貨費 )0/*j]Kf
delivery order 出貨單 K a&
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demand draft 即期匯票 ;c>"gW8
demand note 即期票據 fm@Pa} ,
demurrage charge 延期費 `U b*rOMu
deposit 存款 I`*5z;Q!%@
deposit slip 存款單 d:w/{m%#
depreciation 折舊 o
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direct cost 直接成本 [*Ai@:F
direct labour 直接人工 'l=>H#}<B
director 董事 vy}_aD{B
discount 折扣 6T|Z4f|
discount on purchase 進貨折扣 g1|Pyt{
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