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acceptance 承兌 qT<OiIMj^
account 賬戶 $ ]ew<j
accountant 會計員 -W/Lg5eK
accounting 會計 1Mf tq4nq
accounting system 會計制度 Oy,7>vWQI
accounts payable 應付賬款 kBh*@gf
accounts receivable 應收賬款 Y<4%4>a
accumulated profits 累積利益 +b =X~>vZ
adjusting entry ?#123;整記錄 7s2 l 3
adjustment ?#123;整 <}\!FuC
administration expense 管理費用 k10g %K4g
advances 預付 zS9HR1
advertising expense 廣告費 v%ldg833l
agency 代理 V0rS^SAF
agent 代理人 HX;JO[0
agreement 契約 9+"R}Nxv^
allotments 分配數 6T?$m7c
allowance 津貼 ,2|(UTv
amalgamation 合併 S%^*h{9u"
amortization 攤銷 U<YP@?w
amortized cost 應攤成本 6njwrqo
annuities 年金 sjZ@}Vk3b
applied cost 已分配成本 'ie+/O@G
applied expense 已分配費用 BF="gZoU<
applied manufacturing expense 己分配製造費用 w$aiVOjgT
apportioned charge 攤派費用 (~6D`g`B
appreciation 漲價 !Ojf9 6is
article of association 公司章程 Jq5](F!z
assessment 課稅 #FZoi:'Q
assets 資產 [Yq*DkW
attorney fee 律師費 /8Sr(
audit 審計 7f$ hg8
auditor 審計員 r1jsw j%7
average 平均數 kBRy(?Mft&
average cost 平均成本 P^)J^{r
bad debt 壞賬 + a,x
balance 餘額 m,Fug1+N
balance sheet 資產負債表 QY^v*+lr\
bank account 銀行賬戶 I+!?~]AUuq
bank balance 銀行結存 e5GJ:2sH
bank charge 銀行手續費 RT`jWWh*Lo
bank deposit 銀行存款 hhM?I$t:
bank discount 銀行貼現 yUyx&Y/
bank draft 銀行匯票 oMUyP~1
bank loan 銀行借款 7m<;"e)
bank overdraft 銀行透支 38gHM9T
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bankers acceptance 銀行承兌 \FL`b{!+ N
bankruptcy 破產 1MPn{#Ff
bearer 持票人 z6Xn9
beneficiary 受益人 GyVRe]<>B
bequest 遺產 ZLS\K/F>>=
bill 票據 O>M4%p
bill of exchange 匯票 ]\.3<^
bill of lading 提單 Ih;I&D+e;
bills discounted 貼現票據 i?+>,r@\p
bills payable 應付票據 Mb1K:U
bills receivable 應收票據 KE_GC ;bQ
board of directors 董事會 K:JM*4W
bonds 債券 67{3/(`x
bonus 紅利 x\R%hGt
book value 賬面價值 ol7^T
bookkeeper 簿記員 pR,eus;8
bookkeeping 簿記 8rNRQOXOa
branch office general ledger 支店往來賬戶 :&'[#%h8
broker 經紀人 y.6Yl**l
brought down 接前 u&npUw^Va
brought forward 接上頁 u&Lp
budget 預算 %u@}lG k
by-product 副產品 ,WKWin
by-product sales 副產品銷售 Q2 S!}A
capital 股本 ^h5h kIx0
capital income 資本收益 .!^}sp,E
capital outlay 資本支出 mR1|8H!f
capital stock 股本 =9;2(<A
capital stock certificate 股票 gNj~o^6|@
carried down 移後 ? JliKFD%
carried forward 移下頁 'k1vV
cash 現金 h%[1V
cash account 現金賬戶 {I9<W'k{
cash in bank 存銀行現金 Es^=&2''
cash on delivery 交貨收款 ;&~9k?v7L
cash on hand 庫存現金 xfFsW^w
cash payment 現金支付 zir?13N7
cash purchase 現購 b&_u+g
cash sale 現沽 G,,7.%eib=
cashier 出?#123;員 j
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cashiers check 本票 ySP%i6!au
certificate of deposit 存款單折 tT`{xM
certificate of indebtedness 借據 q Xj]O3
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certified check 保付支票 'X(Sn
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certified public accountant 會計師 1(4
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charges 費用 }n;.E&<[
charge for remittances 匯水手續費
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charter 營業執照 v9K=\ j
chartered accountant 會計師 /@xL {
chattles 動產 yM`QVO!;
check 支票 ])v
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che stub 支票存根 rT/4w#_3
closed account 己結清賬戶 J!"#N }[
closing 結算 8v12<ktR`
closing entries 結賬紀錄 BqG7Et
closing stock 期末存貨 ^3
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closing the book 結賬 & Do|Hw
columnar journal 多欄日記賬 SYaL@54
combination 聯合 8;+dlWp
commission 佣金 _Y8RP%
commodity 商品 j@778fvM\t
common stock 普通股 ;]I~A
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company 公司 ps&p|
compensation 賠償 `ZELw=kLL
compound interest 複利 'ngx\Lr
consignee 承銷人 U!D\Vd
consignment 寄銷 _2p D
consignor 寄銷人 =Dc9|WuHN
consolidated balance sheet 合併資產負債表 {+@M!
consolidated profit and loss account 合併損益表 ,Z aPY
consolidation 合併 ~z&Ho
construction cost 營建成本 lDF26<<\`
construction revenue 營建收入 VcpN
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contract 合同 %5-
control account 統制賬戶 9Lp[y%{GP
copyright 版權 sA1 XtO<&7
corporation 公司 E
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cost 成本 I?#B_ R#
cost accounting 成本會計 1 ,e`,
cost of labour 勞工成本 <cNg_ZZ;8
cost of production 生產成本 -5.~POO
cost of manufacture 製造成本
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cost of sales 銷貨成本 =! P
cost price 成本價格 ^h~oxZJw
credit 貸方 ^,,lo<d_L
credit note 收款通知單 %LZ-i?DL4Q
creditor 債權人 (rB?@:zN
crossed check 橫線支票 qytH<UB
current account 往來活期賬戶 S/H!a:_5r
current asset 流動資產 h6uv7n~4
current liability 流動負債 ^/_1
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current profit and loss 本期損益 _^Yav.A=
debit 借方 M F_VMAq
debt 債務 vm4q1!!(
debtor 債務人 yE>f.|(
deed 契據 4M3{P
deferred assets 遞延資產 ,W:Bh$%
deferred liabilities 遞延負債 >7j(V`i"y
delivery 交貨 C$#X6Q!,
delivery expense 送貨費 g4=6\vg
delivery order 出貨單 ptvM>zw'~g
demand draft 即期匯票 :^*9Eb
demand note 即期票據
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demurrage charge 延期費 !Q" 3B6
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deposit 存款 x39
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deposit slip 存款單 B%^ $fJ|
depreciation 折舊 ]CZ&JL
direct cost 直接成本 lL]8~3b
direct labour 直接人工 oMer+=vH
director 董事 ?~fuMy B
discount 折扣 \[F4ooe
discount on purchase 進貨折扣 2}HS`) /
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