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。 FIx|4[&>S
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acceptance 承兌 d
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account 賬戶 :KS"&h{ SY
accountant 會計員 c[Z#q*Q
accounting 會計 MhIHfW]b
accounting system 會計制度 dtig_s,)D
accounts payable 應付賬款 3 6t^iV*3
accounts receivable 應收賬款 ?RS4oJz,5g
accumulated profits 累積利益 >96+s)T%;
adjusting entry ?#123;整記錄 6VLo4bq 5
adjustment ?#123;整 LuVL<W
administration expense 管理費用 j{6O:d6([$
advances 預付 ll*Ez"
advertising expense 廣告費 1p=bpJC
agency 代理 ??lsv(v-
agent 代理人 X$_pDF&\z
agreement 契約 {u4AOM=)
allotments 分配數 lv+:
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allowance 津貼 H3( @Q^9
amalgamation 合併 J[c`Qq:&e
amortization 攤銷 ?} lqu7S
amortized cost 應攤成本 ,.0B
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annuities 年金 9+ |W;
applied cost 已分配成本 =
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applied expense 已分配費用 `uC^"R(m
applied manufacturing expense 己分配製造費用 ^fmuBe}d{
apportioned charge 攤派費用 H-mQ{K^
appreciation 漲價 u#NX`_
article of association 公司章程 zL9:e7o
assessment 課稅 Wl}J=
assets 資產 #/HZ[Vw
attorney fee 律師費 <k{_YRB
audit 審計 @U@O#+d'ZR
auditor 審計員 a'r1or4
average 平均數 v#e*RI2}
average cost 平均成本 uPE Ab2u="
bad debt 壞賬 Lcf?VV}
balance 餘額 PcjeuJZ
balance sheet 資產負債表 9FPqd8(]*V
bank account 銀行賬戶 g |H
bank balance 銀行結存 + WT?p]
bank charge 銀行手續費 `G%h=rr^c
bank deposit 銀行存款 !M(SEIc4A
bank discount 銀行貼現 >< VUly
bank draft 銀行匯票 HDaeJk
bank loan 銀行借款 trB-(B%5
bank overdraft 銀行透支 VP<LY/'f
bankers acceptance 銀行承兌 aU_l"+5>vq
bankruptcy 破產 t+\<i8
bearer 持票人 DuLl"w\_@
beneficiary 受益人 5rmQ:8_5
bequest 遺產 r! [Qpb-:
bill 票據 ;#mm_*L%@
bill of exchange 匯票 R7O<>kt
bill of lading 提單 |~&cTDd
bills discounted 貼現票據 *Uy;P>8
bills payable 應付票據 FR>[g`1
bills receivable 應收票據 sL;;'S&
board of directors 董事會 |<O^M q
bonds 債券 ? cn`N|
bonus 紅利 piqh7u3~
book value 賬面價值 yXqC
bookkeeper 簿記員 m/,80J8L+f
bookkeeping 簿記 U@D\+T0
branch office general ledger 支店往來賬戶 ~z")';I|
broker 經紀人 1Zi` \N4T
brought down 接前 @!}/$[hu1
brought forward 接上頁 rhZp
budget 預算 6/ T/A+u
by-product 副產品 %LD(S* >7
by-product sales 副產品銷售 9c[bhGD?
capital 股本 Z
capital income 資本收益 ivB,s5<
capital outlay 資本支出 )>"pm{g2
capital stock 股本 1$`|$V1
capital stock certificate 股票 pred{HEye
carried down 移後 $yq76
carried forward 移下頁 5NhAb$q2Y
cash 現金 S9ic4rcd
cash account 現金賬戶 8&3&^!I
cash in bank 存銀行現金 )1gT&sU