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。 0b4R
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acceptance 承兌 \:'%9 x
account 賬戶 z<B8mB
accountant 會計員 \P1S|ufv
accounting 會計 6N)!aT9eo
accounting system 會計制度 aW!@f[%~F
accounts payable 應付賬款 D#&q&6P{
accounts receivable 應收賬款 }Tf9S<xpq3
accumulated profits 累積利益 wdUBg*X8
adjusting entry ?#123;整記錄 ?nP*\8
adjustment ?#123;整 t3dlS`O
administration expense 管理費用 lFTF ,G
advances 預付 a'!zG cT
advertising expense 廣告費 35tu>^_#V
agency 代理 z{Mr$%'EY
agent 代理人 P-ri=E}>
agreement 契約 3e(ehLc4DJ
allotments 分配數 rj6#1kt
allowance 津貼 < yC
amalgamation 合併 5Ri
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amortization 攤銷 _E@:O+K
amortized cost 應攤成本 u]vQ>Uu
annuities 年金 Ug&,Y/tFw2
applied cost 已分配成本 Zh_|m#)
applied expense 已分配費用 #>j.$2G>
applied manufacturing expense 己分配製造費用 hAHq\
apportioned charge 攤派費用 ` AY_2>7
appreciation 漲價 |=&cQRY!p
article of association 公司章程 Yv:55+ e!|
assessment 課稅 LVJxn2x6
assets 資產 yRo-EP
attorney fee 律師費 K~22\G`
audit 審計 ?s:d[To6
auditor 審計員 4C FB"?n0
average 平均數 8P=o4lO+
average cost 平均成本 V{<xff
bad debt 壞賬 }N*_KzPIa
balance 餘額 .l@xsJn
balance sheet 資產負債表 rL}YLR
bank account 銀行賬戶 ?2>
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bank balance 銀行結存 6P';DB
bank charge 銀行手續費 h[PYP5{L
bank deposit 銀行存款 ij?
bank discount 銀行貼現 "_`F\DGAZu
bank draft 銀行匯票 gB<3-J1R
bank loan 銀行借款 W^G>cC8.L
bank overdraft 銀行透支 &LbJT$}V
bankers acceptance 銀行承兌 up'Tit
bankruptcy 破產
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bearer 持票人 ",!1m7[wF
beneficiary 受益人 QR>gt;
bequest 遺產 d9q(xZ5
bill 票據 $ aUo aI
bill of exchange 匯票 Q:5KZm[ [
bill of lading 提單 i\dc>C ;
bills discounted 貼現票據 7e<c$t#H
bills payable 應付票據 w+N> h;j
bills receivable 應收票據 3"O>&Q0c
board of directors 董事會 |m2X+s9
bonds 債券
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bonus 紅利 P LueVz
book value 賬面價值 ;INW`b~
bookkeeper 簿記員 V
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bookkeeping 簿記 @WI2hHD
branch office general ledger 支店往來賬戶 HQB(
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broker 經紀人 1|ra&(=)
brought down 接前 Z.M,NR
brought forward 接上頁 /
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budget 預算 :hM/f
by-product 副產品 I}t#%/'YA
by-product sales 副產品銷售 Q_t`.jus
capital 股本 `P9XqWr
capital income 資本收益 8KR
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capital outlay 資本支出 g>J<%z,}2
capital stock 股本 kS!viJwtT
capital stock certificate 股票 W16,Alf
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carried down 移後 /"B?1?qc,=
carried forward 移下頁 0$-xw
cash 現金 &SrO)
cash account 現金賬戶 0A( +ZM
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cash in bank 存銀行現金 65Cg]Dt71
cash on delivery 交貨收款 YJo["Q
cash on hand 庫存現金 MX@_=Sp-
cash payment 現金支付 $ mI0Bk
cash purchase 現購 2"
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cash sale 現沽 T,VY.ep/
cashier 出?#123;員 $5*WLG&AK
cashiers check 本票 3Oi
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certificate of deposit 存款單折 oIefw:FE,a
certificate of indebtedness 借據 %%4t~XC#
certified check 保付支票 d`F&aC
certified public accountant 會計師 `+uhy,
charges 費用 (x3.poSt
charge for remittances 匯水手續費 zA1lca0HK
charter 營業執照 |JVk&8
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chartered accountant 會計師 D)d~3`=#
chattles 動產 'UYR5Y>
check 支票 *;Ed*ibf
che stub 支票存根 ;]pJj6J&v
closed account 己結清賬戶 ~SnSEhE
closing 結算 9F*+YG!
closing entries 結賬紀錄 |P%DkM*X
closing stock 期末存貨 3l#IPRn9AO
closing the book 結賬 y
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columnar journal 多欄日記賬 f4PIoZ e
combination 聯合 _C`K*u
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commission 佣金 kJ Mf
commodity 商品 \xS&v7b
common stock 普通股 ~>+]%
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company 公司
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compensation 賠償 !H}vu]R
compound interest 複利 wy}k1E'M
consignee 承銷人 7__Q1>o
consignment 寄銷 7IjQi=#:
consignor 寄銷人 3fh8$A
consolidated balance sheet 合併資產負債表 HdPoO;
consolidated profit and loss account 合併損益表 $n^gmhp
consolidation 合併 $O dCL
construction cost 營建成本 |\g5+fv9
construction revenue 營建收入 n8DxB@DI
contract 合同 &