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acceptance 承兌 5PG%)xff
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account 賬戶 T0v;8Ee
accountant 會計員 J
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accounting 會計 (@mvNlc:
accounting system 會計制度 GV * B$
accounts payable 應付賬款 we!}
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accounts receivable 應收賬款 ]V?\Qv/.=
accumulated profits 累積利益 !|hv49!H
adjusting entry ?#123;整記錄 MWu67">"
adjustment ?#123;整 _yumUk-QW
administration expense 管理費用 pGh2 4E
advances 預付 Ydh]EO0'
advertising expense 廣告費 @MS;qoc
agency 代理 q B5cF_
agent 代理人 ggfL
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agreement 契約 Kr!8H/Z
allotments 分配數 pl%3RVpoc
allowance 津貼 '*|Wi}0R
amalgamation 合併 Z25^+)uf*U
amortization 攤銷 b&. o9PV"
amortized cost 應攤成本 I HgYgn
annuities 年金 t L}i%7
applied cost 已分配成本 Rcfh*"k
applied expense 已分配費用 Ns?y)
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applied manufacturing expense 己分配製造費用 dr'#
apportioned charge 攤派費用 9U^jsb<St>
appreciation 漲價
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article of association 公司章程 ojni+} >_
assessment 課稅 aHvTbpJ
assets 資產 _py%L+&{
attorney fee 律師費 TeSF
audit 審計 eJIBkFW/3y
auditor 審計員 _0<qS{RW
average 平均數 FE,&_J"
average cost 平均成本 LcI,Dy|P
bad debt 壞賬 dnSjXyjFB
balance 餘額 Zqc+PO3lw
balance sheet 資產負債表 <sE0426
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bank account 銀行賬戶 8xW_N"P.>
bank balance 銀行結存 =0c yGo
bank charge 銀行手續費 "hdcB
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bank deposit 銀行存款 uW},I6g
bank discount 銀行貼現 e?rp$kq7
bank draft 銀行匯票 :)_Ap{9J
bank loan 銀行借款 LxC*{
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bank overdraft 銀行透支 UEbRg =6
bankers acceptance 銀行承兌 iqW
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bankruptcy 破產 ZaBGkDX5
bearer 持票人 ~&8ag`
beneficiary 受益人 }J$Q
bequest 遺產 %}t.+z(S
bill 票據 icLf;@
bill of exchange 匯票 ,#@B3~giC
bill of lading 提單 %{Ez0XwGCn
bills discounted 貼現票據 GdVq+,Ge
bills payable 應付票據
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bills receivable 應收票據 EW7heIT$
board of directors 董事會 BR;f!
bonds 債券 <iDqt5)N
bonus 紅利 A8Tq2]"* S
book value 賬面價值 $$_aHkI j
bookkeeper 簿記員 SO^:6GuJ
bookkeeping 簿記 <1cYz\/!M
branch office general ledger 支店往來賬戶 $)t ]
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broker 經紀人 ~OO&%\$k
brought down 接前 [xXa3W
brought forward 接上頁 8(J&_7
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budget 預算 ,g\%P5
by-product 副產品 U`Bw2Vdk]S
by-product sales 副產品銷售 Rl@k~;VV
capital 股本 Vw0cf;
capital income 資本收益 d#6'dKV$
capital outlay 資本支出 r*CI6yP
capital stock 股本 ]Ng K(IU
capital stock certificate 股票 9un* 1%
carried down 移後 *Y(v!x \L
carried forward 移下頁 t4>%<'>e
cash 現金 No#1Ik w
cash account 現金賬戶 w],+l N;
cash in bank 存銀行現金 DdJ>1504
cash on delivery 交貨收款 xLhN3#^m
cash on hand 庫存現金 z=C'qF
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cash payment 現金支付 WxwSb`U|
cash purchase 現購 /3`#ldb%}
cash sale 現沽 r:Uqtqxh
cashier 出?#123;員 ODa+s>a`^
cashiers check 本票 l+g\xUP
certificate of deposit 存款單折 v%N/mL+5L
certificate of indebtedness 借據 `D)ay
certified check 保付支票
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certified public accountant 會計師 6M^P]l
charges 費用 evOyTvc
charge for remittances 匯水手續費 ;o*
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charter 營業執照 >;a_i>[
chartered accountant 會計師 3>LyEXOW
chattles 動產 g%z'#E97
check 支票 oj\av~cI
che stub 支票存根 78a!@T1#
closed account 己結清賬戶 1 ?X(q
closing 結算 .<uxZ
closing entries 結賬紀錄
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closing stock 期末存貨 uFxhr2
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closing the book 結賬 ?S&pq?
columnar journal 多欄日記賬 F-K=Otj
combination 聯合 022nn-~
commission 佣金 Y JzKE7%CO
commodity 商品 3u]#Ra~5
common stock 普通股 V^Gz7`^
company 公司 P=v 0|Y*q|
compensation 賠償 kT|{5Kn&s
compound interest 複利 }py6H[
consignee 承銷人 MR8\'0]
consignment 寄銷 :5 XNV6^|
consignor 寄銷人 0V{a{>+
consolidated balance sheet 合併資產負債表 rzmd`)g
consolidated profit and loss account 合併損益表 xRum q
consolidation 合併 QUa_gYp0v
construction cost 營建成本 Vy*&po[
construction revenue 營建收入 5:[<pY!s#
contract 合同 rHhn)m
control account 統制賬戶 ERSo&8
copyright 版權 F!v`._]
corporation 公司 r0
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cost 成本 7PE3>cD
cost accounting 成本會計 jTVh`d<N
cost of labour 勞工成本 ^(,qkq'u
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cost of production 生產成本 S0X%IG
cost of manufacture 製造成本 _3_d;j#G U
cost of sales 銷貨成本 BLc&q)
cost price 成本價格 |a!AgvNF
credit 貸方 S 6e<2G=O
credit note 收款通知單 :=
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creditor 債權人 -mD<8v[F
crossed check 橫線支票 B^4D`0G[4
current account 往來活期賬戶 w]n ,`r^
current asset 流動資產 'n'83d)z
current liability 流動負債 &S\q*
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current profit and loss 本期損益 G01 J1Ll}
debit 借方 n<Vq@=9AE
debt 債務 CH
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debtor 債務人 &V.ps1
deed 契據
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deferred assets 遞延資產 pz'l9Gp;@
deferred liabilities 遞延負債 Koh`|]N
delivery 交貨 uc6;%=%+
delivery expense 送貨費 :]?y,e%xu,
delivery order 出貨單 *.g0;\HF
demand draft 即期匯票 HS1Gy/6'
demand note 即期票據 gQ]WNJ~>
demurrage charge 延期費 q2qbbQ6H
deposit 存款 4 [@`j{
deposit slip 存款單 M>Yge~3
depreciation 折舊 O0`k6$=6r
direct cost 直接成本 T<!&6,N A
direct labour 直接人工 1UR;}
director 董事 Ave{ `YD
discount 折扣 Vq7L:,N9
discount on purchase 進貨折扣 Q~/TqG
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