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。 w (X}
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acceptance 承兌 nD>X?yz2
account 賬戶 k`]76C7
accountant 會計員 e6qIC*C !
accounting 會計 o8IqO'
accounting system 會計制度 Zm|il9y4m
accounts payable 應付賬款 B<h4ZK%
accounts receivable 應收賬款 LWSy"Cs
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accumulated profits 累積利益 ;05lwP*r]
adjusting entry ?#123;整記錄 Z![#Uz.z
adjustment ?#123;整 kK
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administration expense 管理費用 0}'/p N>
advances 預付 NS+uiy
advertising expense 廣告費 v&%W*M0q@
agency 代理 {ehYE ^%N
agent 代理人 7~ZG"^k
agreement 契約 PJe\PGh
allotments 分配數 eI|~neh
allowance 津貼 cIkA ~F
amalgamation 合併 #BS!J&a
amortization 攤銷 ;A*sub
amortized cost 應攤成本 W~i0.rg|>
annuities 年金 6& hiW]Adm
applied cost 已分配成本 ~7Nqwwx
applied expense 已分配費用 ?qn4ea-\P
applied manufacturing expense 己分配製造費用 e%{7CR'~TD
apportioned charge 攤派費用 [xDIK8d:I
appreciation 漲價 gu'+kw
article of association 公司章程 ?Iaqbt%2
assessment 課稅 Z3ODZfu>
assets 資產 wLt0Fq6QG
attorney fee 律師費 %$Q!'+YW
audit 審計 '=Jz}F <
auditor 審計員 #-R]HLW*
average 平均數 I/v#!`L
average cost 平均成本 _+}hId
bad debt 壞賬 P>x88M
balance 餘額 6O 2sa-{d
balance sheet 資產負債表 4K4u]"1
bank account 銀行賬戶 R_Bf JD.
bank balance 銀行結存 |L-- j
bank charge 銀行手續費 b+Vlq7Bc
bank deposit 銀行存款 ilQ\+xR{b
bank discount 銀行貼現 ]x3 )OjH
bank draft 銀行匯票 AP=SCq;
bank loan 銀行借款 G`;mSq6i
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 ZC^?ng
bankruptcy 破產 ]Rp<64I o
bearer 持票人 'Nx"_jQ
beneficiary 受益人 `<Hc,D; p
bequest 遺產 m5KLi
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bill 票據 MzlE
bill of exchange 匯票 E!I4I'
bill of lading 提單 ypfjF@OT
bills discounted 貼現票據 }JT&lyO< b
bills payable 應付票據 8-K4*(-dL
bills receivable 應收票據 H-X5A\\5
board of directors 董事會 WCp[6g&%O
bonds 債券 lWf(!=0m
bonus 紅利 K:pG<oV|}
book value 賬面價值 MUN:}S
bookkeeper 簿記員 2fPMZ7Zd3
bookkeeping 簿記 d{C8}U
branch office general ledger 支店往來賬戶 )
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broker 經紀人 "DJ%Yo
brought down 接前 o9v9
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brought forward 接上頁 sn@)L ~$V
budget 預算 H@k$sZ.
by-product 副產品 A+3=OBpkW0
by-product sales 副產品銷售 #KtV 4)(
capital 股本 dsbz\w3:
capital income 資本收益 Ew9MWlk
capital outlay 資本支出 q93V'[)F
capital stock 股本 mFIIqkUAL
capital stock certificate 股票 a$6pA@7}
carried down 移後 /J,&G:
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carried forward 移下頁 W*4!A\K
cash 現金 _)#~D*3
cash account 現金賬戶 2L 1Azx
cash in bank 存銀行現金 VAa;XVmB
cash on delivery 交貨收款 8[8U49V9(
cash on hand 庫存現金 !|Y&h0e
cash payment 現金支付 ['0^gN$:e
cash purchase 現購 -%t8a42
cash sale 現沽 uYc&Q$U
cashier 出?#123;員 \<y#$:4r<8
cashiers check 本票 q?&J