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。
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acceptance 承兌 mf|pNiQ,
account 賬戶 g>7Y~_}
accountant 會計員 SLk2X;c]o
accounting 會計 _NdLcpBT?
accounting system 會計制度 PG)_L.7rJ
accounts payable 應付賬款 bn 4
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accounts receivable 應收賬款 NyI;v=
accumulated profits 累積利益 ]Bb7(JX
adjusting entry ?#123;整記錄 26:evid
adjustment ?#123;整 2Q$\KRE
administration expense 管理費用 ij&p4
advances 預付 L,-u.vV
advertising expense 廣告費 o;-<|W>
agency 代理 _&
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agent 代理人 Q)Dwq?
agreement 契約 ?Nl"sVCo
allotments 分配數 1 2]fQkp
allowance 津貼 s5Fr)q// !
amalgamation 合併 ?:|YGLaB
amortization 攤銷 <qiICb)~
amortized cost 應攤成本 ]u&dJL
annuities 年金 iM64,wnA
applied cost 已分配成本 hZNEv|
applied expense 已分配費用 +>3]%i-\
applied manufacturing expense 己分配製造費用 +
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apportioned charge 攤派費用 #cEq_[yI
appreciation 漲價
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article of association 公司章程 cq^sq1A:
assessment 課稅 8g5V,3_6
assets 資產 }?O[N}>,m
attorney fee 律師費 }g,X5v?W
audit 審計 Ww87
auditor 審計員 W<gD6+=8
average 平均數 /.Wc_/
average cost 平均成本 ?2~U2Ir]:
bad debt 壞賬 2uo8j F.h
balance 餘額 2_olT_#
balance sheet 資產負債表 TSyzdnMvz
bank account 銀行賬戶 eECj_eH-
bank balance 銀行結存 {qAu/ixp
bank charge 銀行手續費 <J# R3{
bank deposit 銀行存款 Nz]aaoO4
bank discount 銀行貼現 X"J%R/f
bank draft 銀行匯票 nJ# XVlHc
bank loan 銀行借款 Kpu<rKP`
bank overdraft 銀行透支 pB'x_z
bankers acceptance 銀行承兌 CSL4P)
bankruptcy 破產 ]b\WaS8I
bearer 持票人 [>uwk``_
beneficiary 受益人 ip5u_Xj?
bequest 遺產 A[Cg/
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bill 票據 T^.{9F]*S
bill of exchange 匯票 Z)v)\l9d
bill of lading 提單 O&P>x#w
bills discounted 貼現票據 p[P[#IeL
bills payable 應付票據 WB"$u2{|i
bills receivable 應收票據
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board of directors 董事會 )K.R\]XR
bonds 債券 /Y ^7Rl
bonus 紅利 bVmvjY4
book value 賬面價值 qi[(*bFK7
bookkeeper 簿記員 `hF;$
bookkeeping 簿記 }@4|7
branch office general ledger 支店往來賬戶 wR1K8b".DC
broker 經紀人 ) hPVX()O!
brought down 接前 Hrv),Ce
brought forward 接上頁 &x/k^p=
budget 預算 "11j$E9#\n
by-product 副產品 g&aT!%QvX+
by-product sales 副產品銷售 $p
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capital 股本 @{de$ODu
capital income 資本收益 ~g96o81V
capital outlay 資本支出 :dbV2'vIQ
capital stock 股本 ^*zW"s
capital stock certificate 股票 HU.1":.;
carried down 移後 |=OpzCs
carried forward 移下頁 0kz7 >v
cash 現金 *%f3rvt7@)
cash account 現金賬戶 8ok7|DJ
cash in bank 存銀行現金 l2M/,@G
cash on delivery 交貨收款 H!^C 2
cash on hand 庫存現金 jM[f[
cash payment 現金支付 d TgM"k
cash purchase 現購 I]UA0[8X
cash sale 現沽 VG#$fRrZ
cashier 出?#123;員 ]LY^9eK)>{
cashiers check 本票 )muv;Rf`e5
certificate of deposit 存款單折 IM|Se4;x
certificate of indebtedness 借據 OUKj@~T
certified check 保付支票 t)`+d=P
certified public accountant 會計師 /T4VJ{D
charges 費用 s2%0#6c'c
charge for remittances 匯水手續費 GHqBnE{B
charter 營業執照 A<