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。 E=p+z"Ui
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acceptance 承兌 S=(O6+U
account 賬戶 "0P`=n
accountant 會計員 ){5Nod{}a
accounting 會計 LKu\M h|
accounting system 會計制度 AAevN3a#nI
accounts payable 應付賬款 eyCZ[SC
accounts receivable 應收賬款 >CqzC8JF
accumulated profits 累積利益 M Irx,d
adjusting entry ?#123;整記錄 27e!KG[&
adjustment ?#123;整 Hsf::K x
administration expense 管理費用 .:r
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advances 預付 >%j%Mj@8q|
advertising expense 廣告費 ,t
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agency 代理 v3I^81
agent 代理人 ZD]1C~)
agreement 契約 y>P+"Z.K%}
allotments 分配數 aixX/se
allowance 津貼 O,Q.-
amalgamation 合併
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amortization 攤銷 '+PKGmRW
amortized cost 應攤成本 "?I#!
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annuities 年金 hz
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applied cost 已分配成本 Q5+1'mzAB
applied expense 已分配費用 L(Y1ey9x
applied manufacturing expense 己分配製造費用 ;.A}c)b
apportioned charge 攤派費用 @%]A,\
appreciation 漲價 t~) P1Lof\
article of association 公司章程 -zR
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assessment 課稅 \HfAKBT
assets 資產 Iux3f+
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attorney fee 律師費 Xu] ~vik
audit 審計 z%82Vt!a5
auditor 審計員 Z7;V}[wie
average 平均數 fK J
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average cost 平均成本 g'(bk@<BP
bad debt 壞賬 ;o_F<68QP
balance 餘額 4ba*Nc*Yc
balance sheet 資產負債表 2%W;#oi?
bank account 銀行賬戶 Z}J5sifr
bank balance 銀行結存 pM?;QG;jA
bank charge 銀行手續費 lB,1dw2(T
bank deposit 銀行存款 4l$OO;B
bank discount 銀行貼現 4b
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bank draft 銀行匯票 s,HbW%s
bank loan 銀行借款 p)y5[HX
bank overdraft 銀行透支 uE-(^u
bankers acceptance 銀行承兌
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bankruptcy 破產 (%my:\>l
bearer 持票人 B/twak\
beneficiary 受益人 ^#9385
bequest 遺產 mci> MEb
bill 票據 IiU> VLa
bill of exchange 匯票 :<QknU}dwy
bill of lading 提單 "rv~I_zl
bills discounted 貼現票據 Fc~G*Gz~Z|
bills payable 應付票據 (2g
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bills receivable 應收票據 M3(N!xT
board of directors 董事會 D)d]o&
bonds 債券 <J/ =$u/
bonus 紅利 *WwM"NFHDd
book value 賬面價值 6 d-\+t8
bookkeeper 簿記員 VmS_(bM
bookkeeping 簿記 wZqYtJ
branch office general ledger 支店往來賬戶 YKyno?m
broker 經紀人 a3@E`Z
brought down 接前 .WSyL
brought forward 接上頁 @N=vmtLP
budget 預算 D|-]<
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by-product 副產品 (Ou%0
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by-product sales 副產品銷售 8Q'Emw
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capital 股本 ZT0\V
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capital income 資本收益 OUX7
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capital outlay 資本支出 r/Y J, 2!
capital stock 股本 V=O52?8
capital stock certificate 股票 Pvxb6\G&d
carried down 移後 ['d9sEv .
carried forward 移下頁 G@]3EP
cash 現金 {{G)Ry*
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cash account 現金賬戶 +7_qg
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cash in bank 存銀行現金 g'"
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cash on delivery 交貨收款 Qb536RpcTY
cash on hand 庫存現金 eg0_ <
cash payment 現金支付 NR4+&d
cash purchase 現購 h4Crq Yxa_
cash sale 現沽 V6]6KP#D
cashier 出?#123;員 djd/QAfSC
cashiers check 本票 VYk:c`E
certificate of deposit 存款單折 BU`X_Z1)
certificate of indebtedness 借據 =sJ?]U
certified check 保付支票 F/5&:e?( )
certified public accountant 會計師 77>oQ~q
charges 費用 ^Q/*on;A,/
charge for remittances 匯水手續費 _imuyt".+
charter 營業執照 vFPY|Vzh
chartered accountant 會計師 2t= =<x
chattles 動產 ejN/U{)jK'
check 支票 %OQdUH4x
che stub 支票存根 ?q
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closed account 己結清賬戶 O?uICnmi6
closing 結算 X8C7d6ca
closing entries 結賬紀錄 = Xgo}g1
closing stock 期末存貨 j G8;p41
closing the book 結賬 #M-!/E
columnar journal 多欄日記賬 8$( I! ;
combination 聯合 DiFLat]X
commission 佣金 'I[?R&j$G
commodity 商品 uwe#&