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acceptance 承兌 *rH#k?
account 賬戶 e0&x?U*/
accountant 會計員 P;7
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accounting 會計 @;1Ym\zc
accounting system 會計制度 ~A-Y%
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accounts payable 應付賬款 l'm\*=3
accounts receivable 應收賬款 |J+oz7l?-
accumulated profits 累積利益 ekV|a1)
adjusting entry ?#123;整記錄 ?VRf5 Cr-
adjustment ?#123;整 tsf)+`vt
administration expense 管理費用 gi#g)9HG
advances 預付 WMk;-,S!)
advertising expense 廣告費 Gw@]w;ed
agency 代理 tmVGJ+gz
agent 代理人 b2vCr F;
agreement 契約 FA7q
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allotments 分配數 |g1~-
allowance 津貼 5'%nLW7;O
amalgamation 合併 mR3-+dB/
amortization 攤銷 6U(MHxY
amortized cost 應攤成本 H:5- S
annuities 年金 ~|kSQ7O^
applied cost 已分配成本 8%Eemk >G{
applied expense 已分配費用 QFX/x
applied manufacturing expense 己分配製造費用 #Et%s8{
apportioned charge 攤派費用 LZ-&qh
appreciation 漲價 $z
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article of association 公司章程 B$D7}=|kc
assessment 課稅 _|f_%S8a_=
assets 資產 |SSe n#PYp
attorney fee 律師費 }P*x/z~
audit 審計 2Sb68hJIE
auditor 審計員 J*nWCL
average 平均數 W"[Q=$2<<
average cost 平均成本 ,(y6XUV~
bad debt 壞賬 h*B7UzCg
balance 餘額 a,`f`;\7N%
balance sheet 資產負債表 4qvE2W}&
bank account 銀行賬戶 D4IP$pAD
bank balance 銀行結存 #BhDC.CcW
bank charge 銀行手續費 eFXQ~~gOj
bank deposit 銀行存款 _/[}PQC6G
bank discount 銀行貼現 MfG8=H2#|
bank draft 銀行匯票 c5- 56Q
bank loan 銀行借款
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bank overdraft 銀行透支 OYLg-S
bankers acceptance 銀行承兌 A(}D76o_
bankruptcy 破產 k^Qd%;bdF
bearer 持票人 5lrjM^E|
beneficiary 受益人 3](At%ss
bequest 遺產 5Ei4$T
bill 票據 `NB6Of*/
bill of exchange 匯票 WWgJ !Uz
bill of lading 提單 U%V4@iz~\m
bills discounted 貼現票據 $i;m9_16
bills payable 應付票據 mPJ@hr%3
bills receivable 應收票據 8z)J rO}
board of directors 董事會 32z2c:G
bonds 債券 sa
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bonus 紅利 Ev]oPCeA
book value 賬面價值 BG^)?_69
bookkeeper 簿記員 ]47!Zo,
bookkeeping 簿記 n=A}X4^
branch office general ledger 支店往來賬戶 9+"ISXS
broker 經紀人
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brought down 接前 vn1*D-?
brought forward 接上頁 5b$QXO
budget 預算 TR'<
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by-product 副產品 &1FyauH
by-product sales 副產品銷售 ;U[W $w[
capital 股本 /WMJ#IE
capital income 資本收益 uFnq 3m^u
capital outlay 資本支出 <Gj]XAoe%
capital stock 股本 fRK=y+gl@
capital stock certificate 股票 &Pe[kCO]
carried down 移後 4|h>.^
carried forward 移下頁 ~tZy
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cash 現金 v9MliD'
cash account 現金賬戶 x\b+B
cash in bank 存銀行現金 ge|Cvv
cash on delivery 交貨收款 }e-D&