| 英
文 |
中
文 |
漢
語 拼 音 |
普
通 話 |
| capital |
股本 |
gu3 ben3 |
|
| capital income |
資本收益 |
zi1 ben3 shou1 yi4 |
|
| capital outlay |
資本支出 |
zi1 ben3 zhi chu1 |
|
| capital stock |
股本 |
gu3 ben3 |
|
| capital stock certificate |
股票 |
gu3 piao4 |
|
| carried down |
移後 |
yi2 hou4 |
|
| carried forward |
移下頁 |
yi2 xia4 ye4 |
|
| cash |
現金 |
xian4 jin1 |
|
| cash account |
現金賬戶 |
xian4 jin1 zhang4 hu4 |
|
| cash in bank |
存銀行現金 |
cun2 yin2 hang2 xian4 jin1 |
|
| cash on delivery |
交貨收款 |
jiao1 huo4 shou1 kuan3 |
|
| cash on hand |
庫存現金 |
ku4 cun2 xian4 jin1 |
|
| cash payment |
現金支付 |
xian4 jin1 zhi1 fu4 |
|
| cash purchase |
現購 |
xian4 gou4 |
|
| cash sale |
現沽 |
xian4 gu1 |
|
| cashier |
出納員 |
chu1 na4 yuan2 |
|
| cashiers check |
本票 |
ben3 piao4 |
|
| certificate of deposit |
存款單折 |
cun2 kuan3 dan1 zhe2 |
|
| certificate of indebtedness |
借據 |
jie4 ju4 |
|
| certified check |
保付支票 |
bao3 fu4 zhi1 piao4 |
|
| certified public accountant |
會計師 |
kuai4 ji4 shi1 |
|
| charges |
費用 |
fei4 yong4 |
|
| charge for remittances |
匯水手續費 |
hui4 shui3 shou3 xu4 fei4 |
|
| charter |
營業執照 |
ying2 ye4 zhi2 zhao4 |
|
| chartered accountant |
會計師 |
kuai4 ji4 shi1 |
|
| chattles |
動產 |
dong4 chan3 |
|
| check |
支票 |
zhi1 piao4 |
|
| checkbook stub |
支票存根 |
zhi1 piao4 cun2 gen1 |
|
| closed account |
己結清賬戶 |
yi3 jie2 qing1 zhang4 hu4 |
|
| closing |
結算 |
jie2 suan4 |
|
| closing entries |
結賬紀錄 |
jie2 zhang4 ji4 lu4 |
|
| closing stock |
期末存貨 |
qi1 mo4 cun2 huo4 |
|
| closing the book |
結賬 |
jie2 zhang4 |
|
| columnar journal |
多欄日記賬 |
duo1 lan2 ri4 ji4 zhang4 |
|
| combination |
聯合 |
lian2 he2 |
|
| commission |
佣金 |
yong4 jin1 |
|
| commodity |
商品 |
shang1 pin3 |
|
| common stock |
普通股 |
pu2 tong1 gu3 |
|
| company |
公司 |
gong1 si1 |
|
| compensation |
賠償 |
pei2 chang2 |
|
| compound interest |
複利 |
fu4 li4 |
|
| consignee |
承銷人 |
cheng2 xiao1 ren2 |
|
| consignment |
寄銷 |
ji4 xian1 |
|
| consignor |
寄銷人 |
ji4 xiao1 ren2 |
|
| consolidated balance sheet |
合併資產負債表 |
he2 bing4 zi1 chan3 fu4 zhai4 biao3 |
|
| consolidated profit and loss account |
合併損益表 |
he2 bing4 sun3 yi4 biao3 |
|
| consolidation |
合併 |
he2 bing4 |
|
| construction cost |
營建成本 |
ying2 jian4 cheng2 ben3 |
|
| construction revenue |
營建收入 |
ying2 jian4 shou1 ru4 |
|
| contract |
合同 |
he2 tong2 |
|
| control account |
統制賬戶 |
tong3 zhi4 zhang4 hu4 |
|
| copyright |
版權 |
ban3 quan2 |
|
| corporation |
公司 |
gong1 si1 |
|
| cost |
成本 |
cheng2 ben3 |
|
| cost accounting |
成本會計 |
cheng2 ben3 kuai4 ji4 |
|
| cost of labour |
勞工成本 |
lao2 gong1 cheng2 ben3 |
|
| cost of production |
生產成本 |
sheng1 chan3 cheng2 ben3 |
|
| cost of manufacture |
製造成本 |
zhi4 zao4 cheng2 ben3 |
|
| cost of sales |
銷貨成本 |
xiao1 huo4 cheng2 ben3 |
|
| cost price |
成本價格 |
cheng2 ben3 jia4 ge2 |
|
| credit |
貸方 |
dai4 fang1 |
|
| credit note |
收款通知單 |
shou1 kuan3 tong1 zhi1 dan1 |
|
| creditor |
債權人 |
zhai4 quan2 ren2 |
|
| crossed check |
橫線支票 |
heng2 xian4 zhi1 piao4 |
|
| current account |
往來活期賬戶 |
wang3 lai2 huo2 qi1 zhang4 hu4 |
|
| current asset |
流動資產 |
liu2 dong4 zi1 chan3 |
|
| current liability |
流動負債 |
liu2 dong4 fu4 zhai4 |
|
| current profit and loss |
本期損益 |
ben3 qi1 sun3 yi4 |
|
