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acceptance 承兌 xJ)n4)
account 賬戶 hL;(C)(
accountant 會計員 28J^DMOW
accounting 會計 Y@ksQ_u
accounting system 會計制度 "#oHYz3D
accounts payable 應付賬款 ;Q*or2"
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accounts receivable 應收賬款 NI
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accumulated profits 累積利益 ~C`^6UQr/?
adjusting entry ?#123;整記錄 o-OHjFfB
adjustment ?#123;整 t+iHQfuP9A
administration expense 管理費用 `Kr,>sEAM
advances 預付 'd$P`Vw:
advertising expense 廣告費 MgrLSKLT
agency 代理 (/j/>9iro
agent 代理人 4 k _vdz
agreement 契約 b8SHg^}
allotments 分配數 (l-ab2'
allowance 津貼 L(-b@Joh
amalgamation 合併 c>RFdc:U
amortization 攤銷 [^e%@TV>d
amortized cost 應攤成本 kep/+J-u
annuities 年金 r^paD2&}
applied cost 已分配成本 n}G|/v<
applied expense 已分配費用 d0Qd
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applied manufacturing expense 己分配製造費用 VAf1 " )pC
apportioned charge 攤派費用 i?g5_HI
appreciation 漲價 ;n=.>s*XL'
article of association 公司章程 C3],n
assessment 課稅 \BZhf?9U
assets 資產 HbAkZP
attorney fee 律師費 b+6\JE^Mz
audit 審計 a\E:sPM'>
auditor 審計員 ?_vakJ
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average 平均數 1Y@Aixx
average cost 平均成本 pDIVZC
bad debt 壞賬 IS
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balance 餘額 2fR02={-
balance sheet 資產負債表 M
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bank account 銀行賬戶 V7P&%oz{C
bank balance 銀行結存 FUjl8b-|
bank charge 銀行手續費 K]0:?h;%Ld
bank deposit 銀行存款 )oPLl|=h
bank discount 銀行貼現 ps%q9}J
bank draft 銀行匯票 o.G!7
bank loan 銀行借款 |>htvDL
bank overdraft 銀行透支 T
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bankers acceptance 銀行承兌 e<h~o!za
bankruptcy 破產
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bearer 持票人 *ikc]wQr$
beneficiary 受益人 -}=%/|\FG
bequest 遺產
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bill 票據 >JCM.I0_|
bill of exchange 匯票 #9xd[A: N
bill of lading 提單 T'&I{L33Y
bills discounted 貼現票據 hKjt'N:~ZY
bills payable 應付票據 i9A+gtd
bills receivable 應收票據 x`mN U
board of directors 董事會 ;\Y&ce
bonds 債券 >wBJy4:
bonus 紅利 rIhl.5Y
book value 賬面價值 ac.Ms (D
bookkeeper 簿記員 ^Z#W_R\l
bookkeeping 簿記 ); dT_
branch office general ledger 支店往來賬戶 ^[XYFQ TL
broker 經紀人 \\7ZWp\fN
brought down 接前 /fT+^&
brought forward 接上頁 &8_gRP
budget 預算 M8Z2Pg\0
by-product 副產品 .!,z:l$Kh
by-product sales 副產品銷售
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capital 股本 z3M6V}s4
capital income 資本收益 u1PaHgi$
capital outlay 資本支出 K7W6ZH9;
capital stock 股本 :^x?2%
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capital stock certificate 股票 Jesjtcy<*
carried down 移後 fCtPu08{Z
carried forward 移下頁 R Yl>
cash 現金 ``e$AS
cash account 現金賬戶 R>"OXFaE
cash in bank 存銀行現金 }S$@ Ez6
cash on delivery 交貨收款 .dQQoyR+O
cash on hand 庫存現金 _DNHc*
cash payment 現金支付 glXZZ=j
cash purchase 現購 wG<(F}VX
cash sale 現沽 nMvKTH
cashier 出?#123;員 p>;_e(
cashiers check 本票 yz*6W
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certificate of deposit 存款單折 !0C
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certificate of indebtedness 借據 !M]\I &
certified check 保付支票 !yU!ta
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certified public accountant 會計師 mj=$[y(
charges 費用 oRFHq>-.g
charge for remittances 匯水手續費 b7Jk{x #u
charter 營業執照 ag^EH"%zw
chartered accountant 會計師 /> c F
chattles 動產 ]u
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check 支票 f?kA,!
che stub 支票存根 sYM3&ikyHI
closed account 己結清賬戶 <iVn
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closing 結算 YA9Xe+g
closing entries 結賬紀錄 fvK):eCo
closing stock 期末存貨 }D/0&