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acceptance 承兌 G*mk 19Z
account 賬戶 ?A2#V(4
accountant 會計員 O@'/B" &
accounting 會計 P$N\o @
accounting system 會計制度 ?W9$=
accounts payable 應付賬款 -JaC~v(0
accounts receivable 應收賬款 m/JpYv~
accumulated profits 累積利益 ,F.\ z^\{
adjusting entry ?#123;整記錄 TNUzNA
adjustment ?#123;整 :u
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administration expense 管理費用 =5oE|F%
advances 預付 Obrv5%'
advertising expense 廣告費 >"{3lDyq-
agency 代理
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agent 代理人 HzF
agreement 契約 BE:HO^-.1
allotments 分配數 UOZ"#cQ
allowance 津貼 uYhm
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amalgamation 合併 ~0!s5
amortization 攤銷 "D2`=D!+
amortized cost 應攤成本 siZ w-.
annuities 年金 5<
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applied cost 已分配成本 ^hq`dr|R=
applied expense 已分配費用 4H]Go~<
applied manufacturing expense 己分配製造費用 *ELbz}Q
apportioned charge 攤派費用 C!]hu)E
appreciation 漲價 H@qA
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article of association 公司章程 weU'3nNN
assessment 課稅 /d&zE|!
assets 資產 <6)Ogv",
attorney fee 律師費 B4r4PSB>!
audit 審計 `-"2(Gp
auditor 審計員 /=*h\8c~
average 平均數 4)!aYvaER
average cost 平均成本 -[|R\'i
bad debt 壞賬 '0[D-jEr
balance 餘額 r;g[<6`
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balance sheet 資產負債表 ^J< I
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bank account 銀行賬戶 5(^&0c>
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bank balance 銀行結存 uwXquOw
bank charge 銀行手續費 7$b!-I+a2
bank deposit 銀行存款 A7 qyv0F
bank discount 銀行貼現 oa? bOm
bank draft 銀行匯票 R7r` (c!
bank loan 銀行借款 casva;
bank overdraft 銀行透支 %YlL-*7L
bankers acceptance 銀行承兌 Kp'_lKW)]q
bankruptcy 破產 zp:kdN7!^
bearer 持票人 |,cQJ
beneficiary 受益人 SpU+y|\[0
bequest 遺產 {~_X-g5|]
bill 票據 @#hd8_)A.
bill of exchange 匯票 'X d_8.
bill of lading 提單 Ly"u }e
bills discounted 貼現票據 ~,WG284
bills payable 應付票據 vxhs1vh
bills receivable 應收票據 z
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board of directors 董事會 _[su?C
bonds 債券 w=Ac/12
bonus 紅利 hCV e05
book value 賬面價值 ~[l6;bn
bookkeeper 簿記員 zePVB-@u
bookkeeping 簿記 @E
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branch office general ledger 支店往來賬戶 %nk]zf..
broker 經紀人 tgSl(.
brought down 接前 ecDni>W
brought forward 接上頁 8[\F*H
budget 預算 j*+[=X/
by-product 副產品 2$?bLvk
by-product sales 副產品銷售 D!Pv`wm
capital 股本 C62:G+W&o
capital income 資本收益 z SDRZ!
capital outlay 資本支出 &*}`uJt
capital stock 股本
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capital stock certificate 股票 >-J%=P
carried down 移後 }K':tX?
carried forward 移下頁 ]CHO5'%,$
cash 現金 7DZxrVw
cash account 現金賬戶 %Xc50n2Z
cash in bank 存銀行現金 U l8G R
cash on delivery 交貨收款 {9:[nqX
cash on hand 庫存現金 `G7LM55
cash payment 現金支付 +a1Or
cash purchase 現購 6a6;]lsG
cash sale 現沽 eB%hP9=:x
cashier 出?#123;員 :0@R(ct;>
cashiers check 本票 OH.^m6Z
certificate of deposit 存款單折 Sggha~E2s
certificate of indebtedness 借據 (mbC! !>
certified check 保付支票 t6u>_She
certified public accountant 會計師 .TZ0FxW
charges 費用 ^{Wx\+*!
charge for remittances 匯水手續費 -': ;0
charter 營業執照 .)=T1^[hI
chartered accountant 會計師 DEJ0<pnQr
chattles 動產 >=Bl/0YH
check 支票 4SRjF$Bsz
che stub 支票存根 U}f"a!
closed account 己結清賬戶 TQ`s&8"P
closing 結算 5i71@?q;
closing entries 結賬紀錄 wHx@&Tp
closing stock 期末存貨 N;Hoi8W
closing the book 結賬 -c%#Hd
columnar journal 多欄日記賬 cdd6*+E
combination 聯合 P"*#mH[W|
commission 佣金 ?{=&R o
commodity 商品 @yV.Yx"p_
common stock 普通股 X%(1C,C(
company 公司 Ln-UN$2~F
compensation 賠償 7x>\/l(
compound interest 複利
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consignee 承銷人 `U4e]Qh/+
consignment 寄銷 A-"2 sp*t
consignor 寄銷人 ohEIr2
consolidated balance sheet 合併資產負債表 up _Qv#`Q
consolidated profit and loss account 合併損益表 9 +1}8"~
consolidation 合併 QC\r
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construction cost 營建成本 (:Y0^
construction revenue 營建收入 ,:[\h\5m
contract 合同 >wSrllmj@
control account 統制賬戶 \7V[G6'{
copyright 版權 N>V\
corporation 公司 =;L44.
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cost 成本 jJ.isr|`
cost accounting 成本會計 ee
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cost of labour 勞工成本 ~K$dQb])
cost of production 生產成本 r..&6-%:N
cost of manufacture 製造成本 *ggai?
cost of sales 銷貨成本 idzc4jR6BT
cost price 成本價格 N1D{ %
credit 貸方 yC&u^{~BC
credit note 收款通知單 !l9i)6
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creditor 債權人 q%S^3C&
crossed check 橫線支票 kR0/jEz
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current account 往來活期賬戶 3g79/w
current asset 流動資產 6Pp3*O`/V
current liability 流動負債 /Fj*sS8
current profit and loss 本期損益 %ztv.K(8
debit 借方 to9X2^
debt 債務 ,7:?Du}
debtor 債務人 0{^ 0>H0
deed 契據 zp'Vn7
deferred assets 遞延資產 MA1y@
deferred liabilities 遞延負債 m!-R}PQC
delivery 交貨 pQ,|l$^m
delivery expense 送貨費 '"m-kor
delivery order 出貨單 =w;~1i%.k
demand draft 即期匯票 *-eDUT|O
demand note 即期票據 n@=D,'cn
demurrage charge 延期費 b
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deposit 存款 b[U;P=;=
deposit slip 存款單 \yhj {QS.k
depreciation 折舊 FZBdQhYF
direct cost 直接成本 )z\ 73|w
direct labour 直接人工 j&-<e7O=
director 董事 c BcZ@e;
discount 折扣 u>\u}c
discount on purchase 進貨折扣 A$jf#,
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