（单词翻译:单击）
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
