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account 賬戶 ZmXO3,sf)
accountant 會計員 t\GoUeH]
accounting 會計 PUU
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accounting system 會計制度 Ht{Q=w/9
accounts payable 應付賬款 -@I+IKz
accounts receivable 應收賬款 yF [|dB
accumulated profits 累積利益 z(o zMH
adjusting entry ?#123;整記錄 Rhfx
adjustment ?#123;整 z_;:6*l=:
administration expense 管理費用 ryC7O'j_P
advances 預付 =yR$^VSY
advertising expense 廣告費 NZ|(#` X
agency 代理 tPQjjoh
agent 代理人 Ro2Ab^rQ|
agreement 契約 \#yKCA';
allotments 分配數 |H .
allowance 津貼 6d# 7
amalgamation 合併 P(Gv|Q@
amortization 攤銷 (yr<B_Y'MY
amortized cost 應攤成本 p%ve1 >c
annuities 年金 Y<ZaW{%
applied cost 已分配成本 1M={8}3
applied expense 已分配費用 N I*x):bx
applied manufacturing expense 己分配製造費用 w3<%wN>tE
apportioned charge 攤派費用 z1AYXW6F
appreciation 漲價 -f
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article of association 公司章程 K6z)
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assessment 課稅 5#Wy
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assets 資產 ?D\6@G:,#@
attorney fee 律師費 G/)]aGr
audit 審計 e`7dRnx&0
auditor 審計員 u)hr
average 平均數 gP13n!7
average cost 平均成本 !GAU?J;<#2
bad debt 壞賬 Xc}~_.]
balance 餘額
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balance sheet 資產負債表 cns~)j~
bank account 銀行賬戶 VoGyjGt&
bank balance 銀行結存 <N~&Leh
bank charge 銀行手續費 9kO}054
bank deposit 銀行存款 =>0
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bank discount 銀行貼現 #}lq2!f6
bank draft 銀行匯票 o4U[;.?c
bank loan 銀行借款 5ns.||%k
bank overdraft 銀行透支 \*
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bankers acceptance 銀行承兌 m"|AD/2;(
bankruptcy 破產 (rT1wup
bearer 持票人 iD(+\:E
beneficiary 受益人 ( +x!wX( x
bequest 遺產 LJh^-FQ
bill 票據 w vnuE<o8
bill of exchange 匯票 . 1q4Q\B<
bill of lading 提單 !iHJ!
bills discounted 貼現票據 vNn$dc
bills payable 應付票據 k@Q>(`
bills receivable 應收票據 A.|98*U%
board of directors 董事會 2@jlF!zC
bonds 債券 C]f`
bonus 紅利 a*N<gId
book value 賬面價值 c`M
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bookkeeper 簿記員 k3-7Vyg
bookkeeping 簿記 @&F\ M}
branch office general ledger 支店往來賬戶 scZSnCrR
broker 經紀人 <cUaIb;(4
brought down 接前 cg|C S?
brought forward 接上頁 bkSI1m3
budget 預算 |EpL~G_
by-product 副產品 F<Y>
by-product sales 副產品銷售
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capital 股本 M!#[(:
capital income 資本收益 Eo@b)h
capital outlay 資本支出 pN-c9n4#j
capital stock 股本 |WUm;o4E`U
capital stock certificate 股票 6<`tb)_2~
carried down 移後 AfaoFn
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carried forward 移下頁 *D:"I!Ho
cash 現金 ,^m;[Dl7
cash account 現金賬戶 WW.amv/[a
cash in bank 存銀行現金 J12hjzk6@
cash on delivery 交貨收款 .8~zgpK
cash on hand 庫存現金 n u!tk$Q
cash payment 現金支付 ,b!]gsds
cash purchase 現購 :h!&.FB
cash sale 現沽 cq,8^o&
cashier 出?#123;員 &"/IV$H
cashiers check 本票 AfqthI
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certificate of deposit 存款單折 --'!5)U
certificate of indebtedness 借據 U
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certified check 保付支票
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certified public accountant 會計師 IuOY.c2.u
charges 費用 ecqL;_{o
charge for remittances 匯水手續費 /t;Kn m
charter 營業執照 3A)Ec/;~
chartered accountant 會計師 <`Q*I
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chattles 動產 >6\rhx
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check 支票 =zXA0%
che stub 支票存根 kA/V=xO<
closed account 己結清賬戶 W:TF8Onw
closing 結算 ,EuJ0
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closing entries 結賬紀錄 )m4O7'2G
closing stock 期末存貨 bPhb d
closing the book 結賬 1XD|H_JG<j
columnar journal 多欄日記賬 k,M%"FLQ
combination 聯合 lRr ={
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commission 佣金 c.JMeh
commodity 商品 +u[?8D7Y
common stock 普通股 n>##,o|Vr#
company 公司 [(D^`K<b
compensation 賠償 h}@)oSX
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compound interest 複利 hrZ=8SrW
consignee 承銷人 )<8f3;qd
consignment 寄銷 %J?"ZSh
consignor 寄銷人 rZSX fgfr
consolidated balance sheet 合併資產負債表 ye^l~
consolidated profit and loss account 合併損益表 6d%'>^`(o-
consolidation 合併 |v?*}6:a
construction cost 營建成本 f6O5k8n
construction revenue 營建收入 _=
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contract 合同 TLC&@o
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control account 統制賬戶 [7|j:!
copyright 版權 }ki}J >j|f
corporation 公司 hq[RU&\
cost 成本 Ad'b{C%
cost accounting 成本會計 n>[" h2
cost of labour 勞工成本 [bIR$c[G
cost of production 生產成本 xOgUX6n
cost of manufacture 製造成本 @b,&b6V
cost of sales 銷貨成本 tMQz'3,X
cost price 成本價格 InCo[ 8SI
credit 貸方 QZ:xG:qyk;
credit note 收款通知單
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creditor 債權人 @*}?4wU^k
crossed check 橫線支票 &:MfLDJ
current account 往來活期賬戶 6;^ e
current asset 流動資產 PRi3=3oF
current liability 流動負債 ]%8f-_fSy
current profit and loss 本期損益
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debit 借方 fNllF,8}
debt 債務 M!nwcxB!
debtor 債務人 (RtjD`e}
deed 契據 e9e7_QG_-
deferred assets 遞延資產 pS
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deferred liabilities 遞延負債 ;s(uaC3
delivery 交貨 $k=5nJ
delivery expense 送貨費 tUR9ti
delivery order 出貨單 hr)CxsPoRQ
demand draft 即期匯票 gJv;{;%
demand note 即期票據 KE
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demurrage charge 延期費 ?5yj</W
deposit 存款 Pu-/*Fx
deposit slip 存款單 5[{#/!LX)
depreciation 折舊 =O?#>3A}
direct cost 直接成本 us,1:@a)a
direct labour 直接人工 P
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director 董事 vxrRkOU1
discount 折扣 Q[U_
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discount on purchase 進貨折扣 ['l.]k-b}
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