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acceptance 承兌 \Ae9\Jp8M
account 賬戶 eKvV*[Na
accountant 會計員 Pr ]Ka
accounting 會計 Bi,;lR5
accounting system 會計制度 Yz$3;
accounts payable 應付賬款 VVP:w%yW
accounts receivable 應收賬款 /FP5`:PfL
accumulated profits 累積利益 G
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adjusting entry ?#123;整記錄 Z|"p*5O,
adjustment ?#123;整 -Go 7"j
administration expense 管理費用 XolZonJr
advances 預付 <FI-zca
advertising expense 廣告費 ?';OD3-
agency 代理 4(Iplo*Ys@
agent 代理人 6Htg5o|W
agreement 契約 *^%Q0mU[
allotments 分配數 DwHF[]v'
allowance 津貼 Rp7ntI:
amalgamation 合併 _j
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amortization 攤銷 Z[__"^}
amortized cost 應攤成本 ,JU@|`
annuities 年金 UhA"nt0
applied cost 已分配成本 VA*y|Q6
applied expense 已分配費用 X4l@woh%
applied manufacturing expense 己分配製造費用 QTX8
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apportioned charge 攤派費用 B33$pUk
appreciation 漲價 )WT>@
article of association 公司章程 evkH05+;W
assessment 課稅 .
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assets 資產 o*U]v
attorney fee 律師費 6`vC1PK^
audit 審計 <S?ddp2
auditor 審計員
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average 平均數 <\kr1qHH
average cost 平均成本 bwiPS1+);
bad debt 壞賬 EF3Cdu{]P
balance 餘額 b4^`DHRu6
balance sheet 資產負債表 ]BR,M4
bank account 銀行賬戶 7qTE('zt
bank balance 銀行結存 )jrV#/m9
bank charge 銀行手續費 Z R/
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bank deposit 銀行存款 pvmC$n^zc
bank discount 銀行貼現 J{^RkGF
bank draft 銀行匯票 "HE^v_p
bank loan 銀行借款 jc
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bank overdraft 銀行透支 }!IL]0q
bankers acceptance 銀行承兌 pPd#N'\*
bankruptcy 破產 ME'|saP
bearer 持票人 o sKKt?^?
beneficiary 受益人 @E:,lA
bequest 遺產 xhcK~5C
bill 票據 4:g R r
bill of exchange 匯票 cM&{+el
bill of lading 提單 HRB<Y
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bills discounted 貼現票據 c("_bOAT
bills payable 應付票據 ~NW32
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bills receivable 應收票據 {%_L=2n6
board of directors 董事會 bw\@W{a%q
bonds 債券 V+O"j^Z_J
bonus 紅利 w*R$o
book value 賬面價值 fW?o@vlO
bookkeeper 簿記員 Ja9e^`i;
bookkeeping 簿記
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branch office general ledger 支店往來賬戶 +SwR+H)?
broker 經紀人 9-MUX^?u
brought down 接前 i':C)7
brought forward 接上頁 720D V+o
budget 預算 *QH28%^
by-product 副產品 e=.]F
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by-product sales 副產品銷售 >y,-v:Vy
capital 股本 6i}iAP|0
capital income 資本收益 -\C!I
capital outlay 資本支出 cFJY^A
capital stock 股本 :Y [LN
capital stock certificate 股票 t<#h$}=:Vt
carried down 移後 U*)8G
carried forward 移下頁 6fw
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cash 現金 rW=Z>1
cash account 現金賬戶 R6(oZph
cash in bank 存銀行現金 soQ1X@"0
cash on delivery 交貨收款 13>0OKg`#
cash on hand 庫存現金 ^jx7@LgS=
cash payment 現金支付 ;n
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cash purchase 現購 OynXkH]0T+
cash sale 現沽 _fKou2$yz
cashier 出?#123;員 V;v8=1t!
cashiers check 本票 1u:<
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certificate of deposit 存款單折 RNe^;
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certificate of indebtedness 借據 sfNE68I2
certified check 保付支票 qw^uPs7Uw
certified public accountant 會計師 BBev<
charges 費用 p9x(D/YP0
charge for remittances 匯水手續費 -[wGX}}
charter 營業執照 va0{>Dc+
chartered accountant 會計師 X<I+&Zi
chattles 動產 H5Io{B%=
check 支票 rogT~G}q
che stub 支票存根 s6@DGSJ
closed account 己結清賬戶 +8Rg F
closing 結算 9J2NH|]c
closing entries 結賬紀錄 BW$"`T@c6~
closing stock 期末存貨 MB~=f[cUnd
closing the book 結賬 6|PrX
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columnar journal 多欄日記賬 )84 ~ugs
combination 聯合 ?k(7 LX0j
commission 佣金 tg<EY!WY
commodity 商品 c"B{/;A
common stock 普通股 Tu).K.p:
company 公司 9
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compensation 賠償 ,Vt/(x-
compound interest 複利 &tg&5_
consignee 承銷人 =\H!GT
consignment 寄銷 8;
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consignor 寄銷人 +l
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consolidated balance sheet 合併資產負債表 6G[4rD&
consolidated profit and loss account 合併損益表 ;)D];u|_
consolidation 合併 KbA?7^zo`
construction cost 營建成本 }&wUr>=
construction revenue 營建收入 %H]ptH5
contract 合同 uM_wjP
control account 統制賬戶 xdp`<POn%
copyright 版權 {y=j
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corporation 公司 cj$[E]B3V*
cost 成本 Ab{ K<:l
cost accounting 成本會計 1;Ou7T
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cost of labour 勞工成本 XAF+0 x!
cost of production 生產成本 &L'Dqew,*
cost of manufacture 製造成本 2N: ,Q8~
cost of sales 銷貨成本 --$
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cost price 成本價格 '"SEw
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credit 貸方 snobT Q
credit note 收款通知單 Vl&?U
creditor 債權人 (|klSz_4LM
crossed check 橫線支票 O$_)G\\\m
current account 往來活期賬戶 >\KNM@'KI
current asset 流動資產 1v.c
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current liability 流動負債 (nf~x
current profit and loss 本期損益 UC
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debit 借方 L^@'q6
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debt 債務 ~A'!2
debtor 債務人 xhVO3LW'
deed 契據
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deferred assets 遞延資產 %4et&zRC
deferred liabilities 遞延負債 ILEz;D{]
delivery 交貨 p<2L.\6"
delivery expense 送貨費 itBwCIj G
delivery order 出貨單 .F
demand draft 即期匯票 O}-jCW;K
demand note 即期票據 :XZU&Sr"
demurrage charge 延期費 K1 EynU
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deposit 存款 B-ngn{Yc
deposit slip 存款單 )dbB=OZ
depreciation 折舊 8']M^|1
direct cost 直接成本 >3_jWFq
direct labour 直接人工 a,
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director 董事 KL1/^1
discount 折扣 8xMEe:}
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discount on purchase 進貨折扣 V58wU:li
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