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。 {@1.2AWg
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acceptance 承兌 YG$2ySkDhE
account 賬戶 _;",7bT80
accountant 會計員 2
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accounting 會計 #=UEx
accounting system 會計制度 p"f=[awp
accounts payable 應付賬款 4Waot
accounts receivable 應收賬款 :Jwc'y-]
accumulated profits 累積利益 Ac!,#Fq
adjusting entry ?#123;整記錄 SHS:>V
adjustment ?#123;整 #$7 z
administration expense 管理費用 awN{F6@ZE
advances 預付 @=q,,t$r
advertising expense 廣告費 lob{{AB,!
agency 代理 cMOvM0f
agent 代理人 2G
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agreement 契約 PI~LbDE
allotments 分配數 ZeD;
allowance 津貼 C-4NiXa
amalgamation 合併 BUB#\v#a
amortization 攤銷 c0jdZ#H
amortized cost 應攤成本 MJ'|$
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annuities 年金 2MwRjh_
applied cost 已分配成本 50%
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applied expense 已分配費用 0mo^I==J1
applied manufacturing expense 己分配製造費用 ,
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apportioned charge 攤派費用 z)"7qqA
appreciation 漲價 #=/eu=
article of association 公司章程 ;V]EF
assessment 課稅 D7cOEL<
assets 資產 *m:h0[[J
attorney fee 律師費 6+"P$Ed#i
audit 審計 =t1.j=oC
auditor 審計員 Q/r0p>
average 平均數 i>6SY83B}
average cost 平均成本 ]X~;?>#:p
bad debt 壞賬 Icf 4OAx
balance 餘額 bHE'R!*
balance sheet 資產負債表 c7T9kV8hS
bank account 銀行賬戶 0/P!rH9
bank balance 銀行結存 e&Z}struE
bank charge 銀行手續費 bf2R15|t5`
bank deposit 銀行存款 vr56
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bank discount 銀行貼現 Q#xeu
bank draft 銀行匯票 %||}WT-wv
bank loan 銀行借款 (.\GI D+i
bank overdraft 銀行透支 )
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bankers acceptance 銀行承兌 b3}928!D-@
bankruptcy 破產 JPL8fX-w
bearer 持票人 p%e!&:!
beneficiary 受益人 M$g%kqa
bequest 遺產 Ry*NR
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bill 票據 7onMKMktM%
bill of exchange 匯票 rm2"pfs
bill of lading 提單 $@d`Kz;
bills discounted 貼現票據 qQN&uBQ[
bills payable 應付票據 <K!5N&vh
bills receivable 應收票據 M iIH&z
board of directors 董事會 ]4SnOSV?S
bonds 債券 l=*^FK]L`
bonus 紅利 K;;Q*NN-
book value 賬面價值 eCdx(4(\a
bookkeeper 簿記員 ;AKtbS;H
bookkeeping 簿記 n
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branch office general ledger 支店往來賬戶 _ b}\h,Ky
broker 經紀人 /G`&k{SiK
brought down 接前 ~a m]G0
brought forward 接上頁 i.2O~30ST
budget 預算 Va Z+T
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by-product 副產品 YfUdpa0
by-product sales 副產品銷售 U~Aw=h5SD
capital 股本 *)"U5A/v)
capital income 資本收益 a%f{mP$m
capital outlay 資本支出 vai.",b=n6
capital stock 股本 %~P]x7
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capital stock certificate 股票 Mp;t?C4
carried down 移後 ERQa,h/
carried forward 移下頁 E
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cash 現金 {n%-^9b1{&
cash account 現金賬戶 W+PAlsOC
cash in bank 存銀行現金 x^_Wfkch]
cash on delivery 交貨收款 OqUEj 0X
cash on hand 庫存現金 <K:?<F
cash payment 現金支付 1Lwi?~!LI
cash purchase 現購 @8C^[fDL
cash sale 現沽 ]3hz{zqV^
cashier 出?#123;員 =N01!?{
cashiers check 本票 6,M>' s,N
certificate of deposit 存款單折 m
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certificate of indebtedness 借據 evsH>hE^
certified check 保付支票 d+~c$(M)
certified public accountant 會計師 {y<[1Pms
charges 費用 pr>Qu:
charge for remittances 匯水手續費 OTd=(dwh
charter 營業執照 jo=XxA
chartered accountant 會計師
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chattles 動產 kac@yQD
check 支票 gwQL9
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che stub 支票存根 @]tFRV
closed account 己結清賬戶 Q6Q>b4 .3
closing 結算 kM]:~b2
closing entries 結賬紀錄 &q1(v3cOO
closing stock 期末存貨 $=iz&{9
closing the book 結賬 O]w &uim
columnar journal 多欄日記賬 : QSlctW
combination 聯合 lT$Vv=M
commission 佣金 f[ GH
commodity 商品 _Pa(5-S'KR
common stock 普通股 y%
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company 公司 UY
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compensation 賠償 MdU_zY(c
compound interest 複利 a}#[mw@m=
consignee 承銷人 -"Lia!Q]M
consignment 寄銷 \A:m<::
consignor 寄銷人 #^<