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acceptance 承兌 Zkf0
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account 賬戶 >$ 2V%};
accountant 會計員 ;`6^6p\p
accounting 會計 qpXWi
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accounting system 會計制度 *_ ?dVhxf
accounts payable 應付賬款 + T8B:
accounts receivable 應收賬款 NssELMtF!g
accumulated profits 累積利益 "9n
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adjusting entry ?#123;整記錄 3N_"rNKD
adjustment ?#123;整 @/k@WhFZ
administration expense 管理費用 gJM`[x`T
advances 預付 85GKymz$P
advertising expense 廣告費 yBI'djL~>
agency 代理 }3?n~s\)6f
agent 代理人 ciMzf$+G$
agreement 契約 <qGu7y"
allotments 分配數 $1v&azM.
allowance 津貼 )&!&AlLn
amalgamation 合併 ."FuwKSJCo
amortization 攤銷 HbW0wuI
amortized cost 應攤成本 __.+s32SS$
annuities 年金 Xn{1 FJX/
applied cost 已分配成本 aE2.L;Tk?
applied expense 已分配費用 NQ6sGL
applied manufacturing expense 己分配製造費用 ttu&@
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apportioned charge 攤派費用 <n#DT
appreciation 漲價 Phke`3tth
article of association 公司章程 ,TFIG^Dvq
assessment 課稅 O?|gp<=d
assets 資產 H*)NLp
attorney fee 律師費 e;(0(rI
audit 審計 l'eyq}&
auditor 審計員 [KxF'm z9
average 平均數 gg8Uo G
average cost 平均成本 [Vma^B$7Vj
bad debt 壞賬 cb}[S:&|
balance 餘額 BT(CM,bp
balance sheet 資產負債表 /bVoErf
bank account 銀行賬戶 hvaSH69*m
bank balance 銀行結存 YD7Oao4:o
bank charge 銀行手續費 ' MxrQ;|S
bank deposit 銀行存款 ^f(@gS}?
bank discount 銀行貼現 K1T4cUo
bank draft 銀行匯票 y`=]T>X&x
bank loan 銀行借款 \P6$mh\T
bank overdraft 銀行透支 rh^mJUh
bankers acceptance 銀行承兌 G
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bankruptcy 破產 OE- gC2&Bm
bearer 持票人 xKho1Z
beneficiary 受益人 q7E~+p(>(
bequest 遺產 ,l)^Ft`5
bill 票據 p }~qf
bill of exchange 匯票 {yExQbN
bill of lading 提單 <.? jc%
bills discounted 貼現票據 _D+J!f^
bills payable 應付票據
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bills receivable 應收票據 qXwPDq/
board of directors 董事會 kbe-1 <72
bonds 債券 <q@a~'Ai?!
bonus 紅利 9_5ow
book value 賬面價值 ;-qO'V:;
bookkeeper 簿記員 aS
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bookkeeping 簿記 H7DJ~z~J
branch office general ledger 支店往來賬戶 G2T|RT$_K
broker 經紀人 y9Us n8
brought down 接前 &:`U&06q
brought forward 接上頁 Qr{E[6
budget 預算 3(,?S$>
by-product 副產品 ^\S~?0^m
by-product sales 副產品銷售 {Sj9%2'M)
capital 股本 ]'=)2
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capital income 資本收益 9'X7wG
capital outlay 資本支出 [wzb<"kW
capital stock 股本 XSyHk"g`
capital stock certificate 股票 :Nz2z[W$
carried down 移後 ~o~!+`@q
carried forward 移下頁 ]%u@TK7
cash 現金 fNW"+ <W
cash account 現金賬戶 ?BZ PwGMs
cash in bank 存銀行現金 O*FUTZd( J
cash on delivery 交貨收款 lE(a%'36
cash on hand 庫存現金 '?p<lu^^B
cash payment 現金支付 *(T:,PY
cash purchase 現購 1 P!Yxeh
cash sale 現沽 _dhgAx-H)h
cashier 出?#123;員 %#xaA'?
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cashiers check 本票 7V!*NBsl
certificate of deposit 存款單折 |$
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certificate of indebtedness 借據 mQ|v26R
certified check 保付支票 %1xb,g KO
certified public accountant 會計師 Zy?Hi`
charges 費用 ic#`N0s?
charge for remittances 匯水手續費 Gsq00j
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charter 營業執照 gf
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chartered accountant 會計師 /)}q Xx&
chattles 動產 E%,^Yvh/
check 支票 |Sy<@oq
che stub 支票存根 R5-@
closed account 己結清賬戶 YSic-6z0Ms
closing 結算 Kzm+GW3o[
closing entries 結賬紀錄 %Q
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closing stock 期末存貨 pm
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closing the book 結賬 v50bdj9}k
columnar journal 多欄日記賬 v,-HU&/*B
combination 聯合 g4=pnK8
commission 佣金 ZQ%'`q\c
commodity 商品 ;S^'V
common stock 普通股 4gz
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company 公司 7WkB>cn
compensation 賠償 :~tAUy":_*
compound interest 複利 0z
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consignee 承銷人 9.gXzPH
consignment 寄銷 p93r'&Q
consignor 寄銷人 ^6MU
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consolidated balance sheet 合併資產負債表 8<pzb}xK
consolidated profit and loss account 合併損益表 C'.L20qW
consolidation 合併 t(NI-UXBp
construction cost 營建成本 "$+Jnc!!
construction revenue 營建收入 ZojIR\F^
contract 合同 M3c$=>
control account 統制賬戶 'MUv5Th
copyright 版權 1{ ~#H<K
corporation 公司 -.u]GeMy
cost 成本 }Qn&^[[miL
cost accounting 成本會計 e,vvzso
cost of labour 勞工成本 c
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cost of production 生產成本 ;=eDO(Ij
cost of manufacture 製造成本 V3Q+s8OIF
cost of sales 銷貨成本
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cost price 成本價格 v&Yi
credit 貸方 6}[I2F_^
credit note 收款通知單 LsqA*
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creditor 債權人 ([T>.s
crossed check 橫線支票 4sF"6+%5d
current account 往來活期賬戶 q<[P6}.
current asset 流動資產 &C,'x4c"
current liability 流動負債 :dl]h&C^
current profit and loss 本期損益 dx5#\"KX=,
debit 借方 nm5cpnNl
debt 債務 S;3R S;
debtor 債務人 ,
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deed 契據
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deferred assets 遞延資產 z&#SPH*
deferred liabilities 遞延負債 #>b3"[ |
delivery 交貨 wSzv|\
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delivery expense 送貨費 [842&5Pd?
delivery order 出貨單 Z0x ar]4V
demand draft 即期匯票 Z&Pg"a?\
demand note 即期票據 S!jTyY7e
demurrage charge 延期費 A!s`[2 Z
deposit 存款 ]qethaNy
deposit slip 存款單 !"HO]3-o
depreciation 折舊 l2zFKCGF(
direct cost 直接成本 T!
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direct labour 直接人工 3}TaF~
director 董事 V)
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discount 折扣 _E &A{HkJ
discount on purchase 進貨折扣 p `8s
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