2024年4月23日发(作者：)

accept 接纳

acceptance 承兑

accepted draft/bill 已承兑汇票

acceptor 承兑人

account 科目，帐户

account for 说明

account sales 承销清单

accounting equation 会计等式

accrued basis 应计基础

accrued income 应计收益

accumulated fund 累积基金

actual cost 实际成本

adjustment 调整

allocation 分配

application and allotment 申请及分配

apportionment 分摊

appropriation account 盈余分拨帐

articles of association 组织章程

assets 资产

authorised capital 法定股本

autopay 自动转帐

bad debts 呆帐

balance brought down 余额承上

balance brought forward 余额承前

balance carried down 余额转下

balance sheet 资产负债表

bank reconciliation statement 银行往来调节表

bill of exchange, draft 汇票 bill payable 应

付票据

bill receivable 应收票据

book of original entry 原始分录簿

bookkeeping 簿记

business entity 企业个体

call 催缴股款

called-up capital 己催缴股本

calls in arrear 欠付催缴股款

capital 资本

capital employed 动用资金

capital expenditure 资本支出

capital redemption reserve fund 赎回资本准备金

cash book 现金日记簿

cash discount 现金折扣

cash in hand 手存现金

closing stock 期未存货