acceptance 承兌
account 賬戶
accountant 會(huì)計(jì)員
accounting 會(huì)計(jì)
accounting system 會(huì)計(jì)制度
accounts payable 應(yīng)付賬款
accounts receivable 應(yīng)收賬款
accumulated profits 累積利益
adjusting entry ?#123;整記錄
adjustment ?#123;整
administration expense 管理費(fèi)用
advances 預(yù)付
advertising expense 廣告費(fèi)
agency 代理
agent 代理人
agreement 契約
allotments 分配數(shù)
allowance 津貼
amalgamation 合併
amortization 攤銷(xiāo)
amortized cost 應(yīng)攤成本
annuities 年金
applied cost 已分配成本
applied expense 已分配費(fèi)用
applied manufacturing expense 己分配製造費(fèi)用
apportioned charge 攤派費(fèi)用
appreciation 漲價(jià)
article of association 公司章程
assessment 課稅
assets 資產(chǎn)
attorney fee 律師費(fèi)
audit 審計(jì)
auditor 審計(jì)員
average 平均數(shù)
average cost 平均成本
bad debt 壞賬
balance 餘額
balance sheet 資產(chǎn)負(fù)債表
bank account 銀行賬戶
bank balance 銀行結(jié)存
bank charge 銀行手續(xù)費(fèi)
bank deposit 銀行存款
bank discount 銀行貼現(xiàn)
bank draft 銀行匯票
bank loan 銀行借款
bank overdraft 銀行透支
bankers acceptance 銀行承兌
bankruptcy 破產(chǎn)
bearer 持票人
beneficiary 受益人
bequest 遺產(chǎn)
bill 票據(jù)
bill of exchange 匯票
bill of lading 提單
bills discounted 貼現(xiàn)票據(jù)
bills payable 應(yīng)付票據(jù)
bills receivable 應(yīng)收票據(jù)
board of directors 董事會(huì)
bonds 債券
bonus 紅利
book value 賬面價(jià)值
bookkeeper 簿記員
bookkeeping 簿記
branch office general ledger 支店往來(lái)賬戶
broker 經(jīng)紀(jì)人
brought down 接前
brought forward 接上頁(yè)
budget 預(yù)算
by-product 副產(chǎn)品
by-product sales 副產(chǎn)品銷(xiāo)售
capital 股本
capital income 資本收益
capital outlay 資本支出
capital stock 股本
capital stock certificate 股票
carried down 移後
carried forward 移下頁(yè)
cash 現(xiàn)金
cash account 現(xiàn)金賬戶
cash in bank 存銀行現(xiàn)金
cash on delivery 交貨收款
cash on hand 庫(kù)存現(xiàn)金
cash payment 現(xiàn)金支付
cash purchase 現(xiàn)購(gòu)
cash sale 現(xiàn)沽
cashier 出?#123;員
cashiers check 本票
certificate of deposit 存款單折
certificate of indebtedness 借據(jù)
certified check 保付支票
certified public accountant 會(huì)計(jì)師
charges 費(fèi)用
charge for remittances 匯水手續(xù)費(fèi)
charter 營(yíng)業(yè)執(zhí)照
chartered accountant 會(huì)計(jì)師
chattles 動(dòng)產(chǎn)
check 支票
che stub 支票存根
closed account 己結(jié)清賬戶
closing 結(jié)算
closing entries 結(jié)賬紀(jì)錄
closing stock 期末存貨
closing the book 結(jié)賬
columnar journal 多欄日記賬
combination 聯(lián)合
commission 傭金
commodity 商品
common stock 普通股
company 公司
compensation 賠償
compound interest 複利
consignee 承銷(xiāo)人
consignment 寄銷(xiāo)
consignor 寄銷(xiāo)人
consolidated balance sheet 合併資產(chǎn)負(fù)債表
consolidated profit and loss account 合併損益表
consolidation 合併
construction cost 營(yíng)建成本
construction revenue 營(yíng)建收入
contract 合同
control account 統(tǒng)制賬戶
copyright 版權(quán)
corporation 公司
cost 成本
cost accounting 成本會(huì)計(jì)
cost of labour 勞工成本
cost of production 生產(chǎn)成本
cost of manufacture 製造成本
cost of sales 銷(xiāo)貨成本
cost price 成本價(jià)格
credit 貸方
credit note 收款通知單
creditor 債權(quán)人
crossed check 橫線支票
current account 往來(lái)活期賬戶
current asset 流動(dòng)資產(chǎn)
current liability 流動(dòng)負(fù)債
current profit and loss 本期損益
debit 借方
debt 債務(wù)
debtor 債務(wù)人
deed 契據(jù)
deferred assets 遞延資產(chǎn)
deferred liabilities 遞延負(fù)債
delivery 交貨
delivery expense 送貨費(fèi)
delivery order 出貨單
demand draft 即期匯票
demand note 即期票據(jù)
demurrage charge 延期費(fèi)
deposit 存款
deposit slip 存款單
depreciation 折舊
direct cost 直接成本
direct labour 直接人工
director 董事
discount 折扣
discount on purchase 進(jìn)貨折扣