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。 4fe7U=# ;Y
#vry0i
acceptance 承兌 u;`U
*@
account 賬戶 X,LD
accountant 會計員 IKi5 v~bE
accounting 會計 JJ%ePgWT
accounting system 會計制度 *k19LI.5
accounts payable 應付賬款 7^g&)P
accounts receivable 應收賬款 $ibuWb"a
accumulated profits 累積利益 Z ,EvQ8i
adjusting entry ?#123;整記錄 f4BnX(1u
adjustment ?#123;整 9-rNw?7
administration expense 管理費用 435;Vns\n
advances 預付 95z]9UL
advertising expense 廣告費 Mb]rY>B4
agency 代理 qM.bF&&Go
agent 代理人 ;s52{>&F]
agreement 契約 3mOtW%Hl
allotments 分配數 G>q(iF'
allowance 津貼 5sb\r,kW
amalgamation 合併
?]x|Zy
amortization 攤銷 I6Ce_|n
?k
amortized cost 應攤成本 5Lf{8UxI
annuities 年金 [/X4"D-uOK
applied cost 已分配成本 [w -l?
applied expense 已分配費用 >$ e9igwe
applied manufacturing expense 己分配製造費用 5:kH;/
U
apportioned charge 攤派費用 0fYj4`4=n
appreciation 漲價 S*n@81Z
article of association 公司章程 ,13Lq-
assessment 課稅 N"3b{Qio
assets 資產 zSFDUZ]A3
attorney fee 律師費 |<GDUwC_;
audit 審計 !U5Wr+83
auditor 審計員 D#o}cC.
average 平均數 f{FDuIln
average cost 平均成本 $5*WLG&AK
bad debt 壞賬 3Oi
nK['
balance 餘額 qv@$ZLR
balance sheet 資產負債表 ^g`&7tX
bank account 銀行賬戶 Uy$)%dYfq5
bank balance 銀行結存 q5#J~n8Wr
bank charge 銀行手續費 $k2*[sn,
bank deposit 銀行存款 3#TV5+x*"`
bank discount 銀行貼現 MzL1Bh!M
bank draft 銀行匯票 FD8N"p
bank loan 銀行借款 >>5NX"{
bank overdraft 銀行透支 qu-/"w<3$
bankers acceptance 銀行承兌 DrO2 y
bankruptcy 破產 D`VM6/iQR
bearer 持票人 7bV{Q355P
beneficiary 受益人 ETXZ?\<a5
bequest 遺產 #/Eb*2C`b
bill 票據 o5Q{/
bill of exchange 匯票 6C+"`(u%V
bill of lading 提單 1+U
bills discounted 貼現票據 Lg+G; W
bills payable 應付票據
0gfA#|'
bills receivable 應收票據 Bn
(W"=1
board of directors 董事會 g2T -TG'd
bonds 債券
EMfdBY5
bonus 紅利 tz&y*e&
book value 賬面價值 0eS)&GdR
bookkeeper 簿記員 .3MIcj=p
bookkeeping 簿記 9t#S= DP
branch office general ledger 支店往來賬戶 U~ck!\0&T
broker 經紀人 &Y^WP?HS
brought down 接前 "1HRLci
brought forward 接上頁 %,k][V
budget 預算 zBe8,, e
by-product 副產品
:.45u}[
by-product sales 副產品銷售 L_K=g_]
capital 股本 ~R@Nd~L
capital income 資本收益 g'|MA~4yB
capital outlay 資本支出 WuZ/C_
capital stock 股本
''Cay0h
capital stock certificate 股票
Yl.0aS
carried down 移後 d:i;z9b@to
carried forward 移下頁 %Pqf{*d8
cash 現金 4M^G`WA}t9
cash account 現金賬戶 U8G%YGMG.4
cash in bank 存銀行現金 mI>,.&eo
cash on delivery 交貨收款 W<