acceptance承兌
account賬戶
accountant會計員
accounting會計
accounting system會計制度
accounts payable應付賬款
accounts receivable應收賬款
accumulated profits累積利益
adjusting entry調整記錄
adjustment調整
administration expense管理費用
advances預付
advertising expense廣告費
agency代理
agent代理人
agreement契約
allotments分配數
allowance津貼
amalgamation合併
amortization攤銷
amortized cost應攤成本
annuities年金
applied cost已分配成本
applied expense已分配費用
applied manufacturing expense己分配製造費用
apportioned charge攤派費用
appreciation漲價
article of association公司章程
assessment課稅
assets資產
attorney fee律師費
audit審計
auditor審計員
average平均數
average cost平均成本
bad debt壞賬
balance餘額
balance sheet資產負債表
bank account銀行賬戶
bank balance銀行結存
bank charge銀行手續費
bank deposit銀行存款
bank discount銀行貼現
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
bearer持票人
beneficiary受益人
bequest遺產
bill票據
bill of exchange匯票
bill of lading提單
bills discounted貼現票據
bills payable應付票據
bills receivable應收票據
board of directors董事會
bonds債券
bonus紅利
book value賬面價值
bookkeeper簿記員
bookkeeping簿記
branch office general ledger支店往來賬戶
broker經紀人
brought down接前
brought forward接上頁
budget預算
by-product副產品
by-product sales副產品銷售
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
cash現金
cash account現金賬戶
cash in bank存銀行現金
cash on delivery交貨收款
cash on hand庫存現金
cash payment現金支付
cash purchase現購
cash sale現沽
cashier出納員
cashiers check本票
certificate of deposit存款單折
certificate of indebtedness借據
certified check保付支票
certified public accountant會計師
charges費用
charge for remittances匯水手續費
charter營業執照
chartered accountant會計師
chattles動產
check支票
checkbook stub支票存根
closed account己結清賬戶
closing結算
closing entries結賬紀錄
closing stock期末存貨
closing the book結賬
columnar journal多欄日記賬
combination聯合
commission傭金
commodity商品
common stock普通股
company公司
compensation賠償
compound interest複利
consignee承銷人
consignment寄銷
consignor寄銷人
consolidated balance sheet合併資產負債表
consolidated profit and loss account合併損益表
consolidation合併
construction cost營建成本
construction revenue營建收入
contract合同
control account統制賬戶
copyright版權
corporation公司
cost成本
cost accounting成本會計
cost of labour勞工成本
cost of production生產成本
cost of manufacture製造成本
cost of sales銷貨成本
cost price成本價格
credit貸方
credit note收款通知單
creditor債權人
crossed check橫線支票
current account往來活期賬戶
current asset流動資產
current liability流動負債
current profit and loss本期損益
debit借方
debt債務
debtor債務人
deed契據
deferred assets遞延資產
deferred liabilities遞延負債
delivery交貨
delivery expense送貨費
delivery order出貨單
demand draft即期匯票
demand note即期票據
demurrage charge延期費
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進貨折扣
discount on sale銷貨折扣
dishonoured check退票
dissolution解散
dividend股利
dividend payable應付股利
documentary bill押匯匯票
documents單據
double entry bookkeeping複式簿記
draft匯票
drawee付款人
drawer出票人
drawing提款
duplicate副本
duties and taxes稅捐
earnings業務收益
endorser背書人
entertainment交際費
enterprise企業
equipment設備
estate財產
estimated cost估計成本
estimates概算
exchange兌換
exchange loss兌換損失
expenditure經費
expense費用
extension延期
face value票面價值
factor代理商
fair value公平價值
financial statement財務報表
financial year財政年度
finished goods製成品
finished parts製成零件
fixed asset固定資產
fixed cost固定成本
fixed deposit定期存款
fixed expense固定費用
foreman工頭
franchise專營權
freight運費
funds資金
furniture and fixture傢俬及器具
gain利益
general expense總務費用
general ledger總分類賬
goods貨物
goods in transit在運貨物
goodwill商譽
government bonds政府債券
gross profit毛利
guarantee保證
guarantor保證人
idle time停工時間
import duty進口稅
income收入
income tax所得稅
income from joint venture合營收益
income from sale of assets出售資產收入
indirect cost間接成本
indirect expense間接費用
indirect labour間接人工
indorsement背書
installment分期付款
insurance保險
intangible asset無形資產
interest利息
interest rate利率
interest received利息收入
inter office account內部往來
intrinsic value內在價值
inventory存貨
investment投資
investment income投資收益
invoice發票
item項目
job工作
job cost工程成本
joint venture短期合夥
journal日記賬
labour人工
labour cost人工成本
land土地
lease租約
leasehold租約
ledger分類賬
legal expense律師費
letter of credit信用狀
liability負債
limited company有限公司
limited liability有限負債
limited partnership有限合夥
liquidation清盤
loan借款
long term liability長期負債
loss損失
loss on exchange兌換損失
machinery equipment機器設備
manufacturing expense製造費用
manufacturing cost製造成本
market price市價
materials原村料
material requisition領料單
medical fee醫藥費
merchandise商品
miscellaneous expense雜項費用
mortgage抵押
mortgagor抵押人
mortgagee承押人
movable property動產
net amount淨額
net asset資產淨額
net income淨收入
net loss淨虧損
net profit純利
net value淨值
notes票據
notes payable應付票據
notes receivable應收票據
opening stock期初存貨
operating expense營業費用
order訂單
organization expense開辦費
original document原始單據
outlay支出
output產量
overdraft透支
opening stock期初存貨
operating expense營業費用
order訂單
organization expense開辦費
original document原始單據
outlay支出
output產量
overdraft透支
quotation報價
rate比率
raw material原料
rebate回扣
receipt收據
receivable應收款
recoup補償
redemption償還
refund退款
remittance匯款
rent租金
repair修理費
reserve準備
residual value剩餘價值
retailer零售商
returns退貨
revenue收入
salary薪金
sales銷貨
sale return銷貨退回
sale discount銷貨折扣
salvage殘值
sample fee樣品
scrap廢料
scrap value殘餘價值
securities證券
security抵押品
selling commission銷貨傭金
selling expense銷貨費用
selling price售價
share capital股份
share certificate股票
shareholder股東
short term loan短期借款
sole proprietorship獨資
spare parts配件
standard cost標準成本
stock存貨
stocktake盤點
stock sheet存貨表
subsidies補助金
sundry expense雜項費用
supporting document附表
surplus盈餘
suspense account暫記賬戶
taxable profit可徵稅利潤
tax稅捐
temporary payment暫付款
temporary receipt暫收款
time deposit定期存款
total合計
total cost總成本
trade creditor進貨客戶
trade debtor銷貨客戶
trademark商標
transaction交易
transfer轉賬
transfer voucher轉賬傳票
transportation運輸費
travelling差旅費
trial balance試算表
trust信託
turnover營業額
unappropriated surplus未分配盈餘
unit cost單位成本
unlimited company無限公司
unlimited liability無限責任
unpaid dividend未付股利
valuation估價
value價值
vendor賣主
voucher傳票
wage rate工資率
wage工資
wage allocation sheet工資分配表
warehouse receipt倉庫收據
welfare expense褔利費
wear and tear秏損
work order工作通知單
year end年結