2011年注册会计师考试常见英语单词辅导(三),consolidated profit and loss account 合併損益表。 x6tY _lzJ
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acceptance 承兌 V:J6eks_
account 賬戶 0=DawJ9
accountant 會計員 MzG.Qh'z
accounting 會計 Yv-uC}e
accounting system 會計制度
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accounts payable 應付賬款 |VL
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accounts receivable 應收賬款 B=Os?'2[
accumulated profits 累積利益 vGw}e&YI
adjusting entry ?#123;整記錄 ZP<X#]$qb
adjustment ?#123;整 HfiM]^
administration expense 管理費用 zL'n
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advances 預付 9g"H9)EZ^
advertising expense 廣告費 5
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agency 代理 'c D"ZVm1
agent 代理人 '3VrHL@@g
agreement 契約 $u
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allotments 分配數 Vi_|m?E
allowance 津貼 !c7Od
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amalgamation 合併 oH0\6:S
amortization 攤銷 6dUP's_
amortized cost 應攤成本 HvTQycG
annuities 年金 0*/~9n-Vl
applied cost 已分配成本 )J0VB't
applied expense 已分配費用 &Te:l-x
applied manufacturing expense 己分配製造費用 vrG
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apportioned charge 攤派費用 `h'^S,'*
appreciation 漲價 .R,8<4
article of association 公司章程 5;l_-0=
assessment 課稅 4E)[<%
assets 資產 Q~kwUZ
attorney fee 律師費 $7,dKC &
audit 審計 \ck3y]a[
auditor 審計員 D 4wB
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average 平均數 voxlo>:
average cost 平均成本
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bad debt 壞賬 dEiX!k$#
balance 餘額 C@-JH\{\T#
balance sheet 資產負債表 2h!3[{M\
bank account 銀行賬戶 ov~m?Y]h
bank balance 銀行結存 wSK?mS6
bank charge 銀行手續費 Nvi14,q/
bank deposit 銀行存款 BR=Yte
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bank discount 銀行貼現 2i)y'+s
bank draft 銀行匯票 5a/)|
bank loan 銀行借款 oCrn
bank overdraft 銀行透支 pqK3u)
bankers acceptance 銀行承兌 e_TM#J(3
bankruptcy 破產 {IVqV6:
bearer 持票人 u=[oo@Rk`
beneficiary 受益人 or<JjTJ\o_
bequest 遺產 M: 6cma5
bill 票據 ^=ikxZyO
bill of exchange 匯票 <5q }j-Q
bill of lading 提單 `@&qf}`
bills discounted 貼現票據 >XF@=Jp
bills payable 應付票據 4$^=1ax
bills receivable 應收票據 f19
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board of directors 董事會 _W+TZa@_
bonds 債券 ?>_.~b~
bonus 紅利 b}
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book value 賬面價值 'e)t+
bookkeeper 簿記員 9&tV#=s
bookkeeping 簿記 Km?i{TW
branch office general ledger 支店往來賬戶 p,+~dn;=
broker 經紀人 VtVnht1
brought down 接前 vcmS]$}
brought forward 接上頁 5?O"N
budget 預算 xR.Ql>
by-product 副產品
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by-product sales 副產品銷售 BK{8\/dg
capital 股本 ,-b9:]{L
capital income 資本收益 }&j&T9oX
capital outlay 資本支出 V)`?J)
capital stock 股本 mf3 G$=[
capital stock certificate 股票 SnqLF
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carried down 移後 ft7wMi
carried forward 移下頁 $lqV(s
cash 現金 iY2bRXA
cash account 現金賬戶 Q3DxjD
cash in bank 存銀行現金 i <bs{Cu_S
cash on delivery 交貨收款 _D:/?=y;e
cash on hand 庫存現金 Q,$x6YwE
cash payment 現金支付 efhwbn
cash purchase 現購 ,LW0{(&z
cash sale 現沽 S("bN{7nE
cashier 出?#123;員 &ke4":7X
cashiers check 本票 q\,H9/.0k
certificate of deposit 存款單折 }S&{ &gh
certificate of indebtedness 借據 E.}Zmr
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certified check 保付支票 QZ6M,\
certified public accountant 會計師 f,1rmX1
charges 費用 A!J5Wz>Q5
charge for remittances 匯水手續費 v<)
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charter 營業執照 5E@V@kw
chartered accountant 會計師 IE6/
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chattles 動產 FD*y[A
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check 支票 +]6 EkZO
che stub 支票存根 @l?%]%v|
closed account 己結清賬戶 4k#6)e
closing 結算 |qr[*c 3$1
closing entries 結賬紀錄 u/zC$L3B(
closing stock 期末存貨 wqyAEVea'8
closing the book 結賬 aX|`G]PhdI
columnar journal 多欄日記賬 X;1q1X)K
combination 聯合 *0U(nCT&m
commission 佣金 O []+v
commodity 商品 }PXWRv.gW
common stock 普通股 UYPBKf]A9
company 公司 i~2>kxf;K1
compensation 賠償 {ys_uS{c*
compound interest 複利 iTX.?*
consignee 承銷人 d+^;kse
consignment 寄銷 V7^?jck
consignor 寄銷人 UJZa1p@L
consolidated balance sheet 合併資產負債表 l YhwV\3
consolidated profit and loss account 合併損益表 z}&