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acceptance 承兌 !Wy[).ZAf
account 賬戶 1s{^X
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accountant 會計員 \
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accounting 會計 wlEo"BA
accounting system 會計制度 BZXUwqEh
accounts payable 應付賬款 =pk)3<GwF
accounts receivable 應收賬款 +5&wOgx
accumulated profits 累積利益 *mMEl]+
adjusting entry ?#123;整記錄 _+^ 2^TW
adjustment ?#123;整 0sh/|`\
administration expense 管理費用 l$jxLZ
advances 預付 }oKG}wgY
advertising expense 廣告費 {|yob4N
agency 代理 q=DN
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agent 代理人 ^-a8V'
agreement 契約 %T[^D&9$,
allotments 分配數
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allowance 津貼 C{q :_M;
amalgamation 合併 &%_& 8DkG
amortization 攤銷 'D%w|Pe?Q
amortized cost 應攤成本 !QT'L,_
annuities 年金 cn-
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applied cost 已分配成本 f7 'q-
applied expense 已分配費用 Izv+i*(dl
applied manufacturing expense 己分配製造費用 DS%\SrC
apportioned charge 攤派費用 4ON_$FUe
appreciation 漲價 I6s3+x;O
article of association 公司章程 6Vbzd0dk
assessment 課稅 A;O~#Chvd
assets 資產 Y&^ P"Dw
attorney fee 律師費 bI y sl
audit 審計 G5,~Z&}YS
auditor 審計員 4
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average 平均數 2]c{P\
average cost 平均成本 =SAU4xjo
bad debt 壞賬 wHem5E
balance 餘額 $
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balance sheet 資產負債表 )Y8",Ig
bank account 銀行賬戶 ~6I)|^Z
bank balance 銀行結存 7 uarh!
bank charge 銀行手續費 "aFhkPdWn
bank deposit 銀行存款 wCHR7X0*b
bank discount 銀行貼現 {q3H5csFq
bank draft 銀行匯票 SgEBh
bank loan 銀行借款 tWdhDt8$&
bank overdraft 銀行透支 B<~U3b
bankers acceptance 銀行承兌 u?[ q=0.J7
bankruptcy 破產 (?*BB3b`
bearer 持票人 0i
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beneficiary 受益人 D r9 ?2
bequest 遺產 1H,g=Y
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bill 票據 U5]pi+r
bill of exchange 匯票 ,JEbd1Uf
bill of lading 提單 c=6Q%S
bills discounted 貼現票據 3<?XTv-
bills payable 應付票據 1,V`8 [
bills receivable 應收票據 bhs(Qz
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board of directors 董事會 >l+EJ3W
bonds 債券 "|m|E/Z-9
bonus 紅利 $oLU; q%
book value 賬面價值 2Nj9U#A
bookkeeper 簿記員 RA jkH`
bookkeeping 簿記 jb /8?7
branch office general ledger 支店往來賬戶 M]-VHI[&W
broker 經紀人 C`'W#xnp1
brought down 接前 ?'r9"M>
brought forward 接上頁 w&BGJYI
budget 預算 s(_+!d6
by-product 副產品 b%t+,0s|
by-product sales 副產品銷售 dS`Bk6Y
capital 股本 J@9}`y=K
capital income 資本收益 QI_59f>
capital outlay 資本支出 p$k\m|
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capital stock 股本 rQP"Y[
capital stock certificate 股票 $A}QY5`+~S
carried down 移後 0"g@!gSrQ
carried forward 移下頁 1>r ,vD&
cash 現金 I|/'Ds:
cash account 現金賬戶 ^\:2}4Uj_
cash in bank 存銀行現金 q
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cash on delivery 交貨收款 WjMS5^ _
cash on hand 庫存現金 gZT)pP
cash payment 現金支付 nVD
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cash purchase 現購 oY`qI nM_
cash sale 現沽 -s$<Op{s
cashier 出?#123;員 X;!D};;M
cashiers check 本票 n
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certificate of deposit 存款單折 iQ^:
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certificate of indebtedness 借據 CDp8)=WJFF
certified check 保付支票 1'G8o=~
certified public accountant 會計師 *wi}>_\
charges 費用 4B?!THjk
charge for remittances 匯水手續費 <E\V`g
charter 營業執照 (RXS~8
chartered accountant 會計師 yoqa@ V
chattles 動產 2@vj!U 8
check 支票 Oe1 t\
che stub 支票存根 !5x
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closed account 己結清賬戶 "D*Wi7
closing 結算 }iIbcA
closing entries 結賬紀錄 Q1>zg,r
closing stock 期末存貨 tiLu75vj
closing the book 結賬 ' eO/PnYW
columnar journal 多欄日記賬 *rqm8z50a
combination 聯合 zzvlI66e
commission 佣金 M+s
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commodity 商品 1h"_[`L'
common stock 普通股 ,2 WH/"
company 公司 .F0]6#(
compensation 賠償 JatHSW7j9
compound interest 複利 |Vx~fK S\
consignee 承銷人 FQf#*
consignment 寄銷 U q X1E
consignor 寄銷人 )u@t.)ChAV
consolidated balance sheet 合併資產負債表 OoP@-D"e
consolidated profit and loss account 合併損益表 n_$yV:MuT!
consolidation 合併 .R5/8VuHF
construction cost 營建成本 h'^FrWaU/
construction revenue 營建收入 >,h1N$A+
contract 合同 zj]b&In6;
control account 統制賬戶 $<e +r$1
copyright 版權 {e]NU<G ,
corporation 公司 Sb^
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cost 成本 Ugi5OKdj7)
cost accounting 成本會計 [Hcaw
cost of labour 勞工成本 D6!t VdnVe
cost of production 生產成本 Sa]mm/G
cost of manufacture 製造成本 PO
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cost of sales 銷貨成本 U($^E}I2(
cost price 成本價格 k)E ;(
credit 貸方 K[?R[
credit note 收款通知單 B-Y+F
creditor 債權人 "2h5m4
crossed check 橫線支票 *d
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current account 往來活期賬戶 @
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current asset 流動資產 <`JG>H*B6
current liability 流動負債 !cCg/
current profit and loss 本期損益 >.Q0Tx!P
debit 借方 y'rN5J:l
debt 債務 e?)yb^7K
debtor 債務人 k.Zll,s
deed 契據 i=Kvz4h
deferred assets 遞延資產 N^@
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deferred liabilities 遞延負債 gStY8Z!k
delivery 交貨 w2)/mSnu
delivery expense 送貨費 ChIoR:y>
delivery order 出貨單 $DV-Ieb
demand draft 即期匯票 5c~'!
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demand note 即期票據 v,\93mNp[
demurrage charge 延期費 szn%wZW
deposit 存款 |!re8|JV_
deposit slip 存款單 b@-)Fy4d2
depreciation 折舊 &5/JfNe3
direct cost 直接成本 |B1Af
direct labour 直接人工 >H?uuzi
director 董事 A}eOR=E
discount 折扣 >PH< N
discount on purchase 進貨折扣 ?W<cB`J
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