初級會計.一定要學既100隻英文生字..有冇人可能話比我知呀.10分

1. advertising 廣告費
2. bad debt 呆帳；壞帳
3. bank charge 銀行手續費
4. bank interest 銀行利息
5. carriage inwards 購貨運費
6. carriage outwards 銷貨運費
7. cash discount 現金折扣
8. commission (1)佣金，(2)手續費
9. depreciation (1)折舊，(2)貶值，(3)損耗
10. director's emolument 董事津貼
11. director's remuneration 董事酬金
12. discounts allowed 銷貨折扣
13. electricity, power 電費
14. entertainment 娛樂費
15. general expenses 雜費
16. insurance 保險
17. license 牌費
18. lighting and heating 電費
19. loan interest 貸款利息
20. motor expenses 車費
21. petrol 油費
22. postage and stamps 郵費
23. provision for bad debts 呆帳準備
24. provision for depreciation 折舊準備
25. rates 差餉
26. rent 租金
27. repairs and maintenance 維修費
28. salaries 薪金
29. sales commission 銷貨佣金
30. stationery 文具
31. sundry expense 雜費
32. telephone bill 電話費
33. trade discount 交易折扣；營業折扣
34. travelling expenses 車費
35. wages 薪金
36.invoice 發票
37.water bill 水費
38.expense 費用
39. trial balance 試算表
40. trading account 購銷帳
41. profit and loss appropriation account 損益分配帳
42. balance sheet 資產負債表
43.intangible asset 無形資產
44.a goodwill 商譽
45. tangible asset 有形資產
46.a plant and equipment 廠房與設備
47.b accumulated depreciation 累積折舊；折舊準備
48. current asset 流動資產
49.a stock 存貨
50.b debtor 債務人；債戶
51.c account receivable 應收帳款
52.d accrued income 應計收益
53.e prepaid expenses 預付費用
54. current liability 流動負債
55.a creditor 債權人
56.b account payable 應付帳款
57.c accrued expenses 應計費用
58. long-term liability 長期負債
59.a bank loan 銀行貸款
60. capital 資金；資本；股本
61. reserve
62.ledger
63. general journal 普通日記簿
64. petty cash book 零用現金簿
65. purchases journal 購貨簿
66. returns inwards book 鎖貨退回簿
67.accounting transaction 會計事項
68. invoice 發票
69. book of original entry 原始分錄簿
70.cash
71.account receivable
72.account payable
73.accounting principles
74. general ledger 總分類帳
75. purchases ledger 應付帳款分類帳
76.account (1)帳；帳戶，(2)科目，(3)客帳
77. suspense account 暫記帳戶
78. nominal account 損益帳戶；名義帳戶；虛帳戶
79. personal account 人名帳戶
80. real account 實帳戶
81. accounting assumption 會計假設
82. accounting concepts 會計觀念；會計概念
83. accounting convention 會計慣例
84. bank reconciliation statement 銀行往來調節表
85. business entity concept 企業個體觀念
86. capital expenditure 資本支出
87. consistency 一貫原則；一致性
88. double-entry bookkeeping 複式簿記
89. dual aspect concept 複式觀念
90. entity concept 個體觀念
91. going concern concept 繼續經營概念
92. imprest system 定額制度
93. materiality 重點鉅數
94. prudence 穩健保守
95. revenue expenditure 收益支出
96.voucher 傳票；憑單
97. profit
98. loss
99. break-even
100.Sales