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。 S("dU`T?
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acceptance 承兌 ,FH1yJ;Y&
account 賬戶 ](8F]J ,
accountant 會計員 >}Bcv%zZ
accounting 會計 6O.kKhk
accounting system 會計制度
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accounts payable 應付賬款 lKQevoy'
accounts receivable 應收賬款 _Gaem"k|
accumulated profits 累積利益 NI.ROk1{+4
adjusting entry ?#123;整記錄 dLF*
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adjustment ?#123;整 2K
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administration expense 管理費用 ~tV7yY|zr
advances 預付 ?G!~&
advertising expense 廣告費 Iz'Et'w8!
agency 代理 XGbpH<
agent 代理人 [^bq?w
agreement 契約 DpQWh+WRy
allotments 分配數 aI;$N|]u
allowance 津貼 3 =c#LUA`
amalgamation 合併 m
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amortization 攤銷 '6e4rn{
amortized cost 應攤成本 Lccy~2v>
annuities 年金 q#Q %p+
applied cost 已分配成本 &WL::gy_S
applied expense 已分配費用 ' (X
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applied manufacturing expense 己分配製造費用 /V`SJ"
apportioned charge 攤派費用 '
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appreciation 漲價 5M~nNm[xJU
article of association 公司章程 bJ1Nf|3~E
assessment 課稅 d!}oS<6
assets 資產 %6rSLBw3
attorney fee 律師費 @1gURx&2_
audit 審計 QT73=>^B
auditor 審計員 j (Q#NFT7
average 平均數 JC->
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average cost 平均成本 +F8K%.Q_
bad debt 壞賬 a~a:mM>p
balance 餘額 ys>n%24qP
balance sheet 資產負債表 %8%|6^,
bank account 銀行賬戶 -sZ'<(3
bank balance 銀行結存 9[&ByEAK
bank charge 銀行手續費 ~Dz:n]Vk/
bank deposit 銀行存款 .-mIU.Nwi
bank discount 銀行貼現 :@"o.8p
bank draft 銀行匯票 _G @Zn[v
bank loan 銀行借款 s3nt2$=:t
bank overdraft 銀行透支 ~o|sm a5.
bankers acceptance 銀行承兌 z~tdLtcX
bankruptcy 破產 TQNdBq5I6
bearer 持票人 Scm45"wB+
beneficiary 受益人 0*tnJB
bequest 遺產 WAR!#E#J7
bill 票據 67&Q<`V1*q
bill of exchange 匯票 u0sN[<
bill of lading 提單 DEhR\Z!
bills discounted 貼現票據 |6DJ5VFzD
bills payable 應付票據 UR=s=G|
bills receivable 應收票據 ?V+\E2
board of directors 董事會 T}1"
bonds 債券 6^V( C;5!
bonus 紅利 S{8-XiL,
book value 賬面價值 ]3,
bookkeeper 簿記員 n3&h1-
bookkeeping 簿記 ZsXw]Wa
branch office general ledger 支店往來賬戶 @ NL<v-t
broker 經紀人 B[EOz\?=m
brought down 接前 E3[9!L8gb
brought forward 接上頁 DbB<8$
budget 預算 Gf9sexn]l
by-product 副產品 !v=/f_6
by-product sales 副產品銷售 ohyq/u+y~A
capital 股本 ,30lu a
capital income 資本收益 `MCtm(<
capital outlay 資本支出 ,X:3w3nr^
capital stock 股本 V#.pi zb
capital stock certificate 股票 .E+O,@?<
carried down 移後 MaD| X_g
carried forward 移下頁 m-tn|m!J
cash 現金 Q(aNa!
cash account 現金賬戶 ,xrA2
cash in bank 存銀行現金 J(!=Dno
cash on delivery 交貨收款 5{+2#-
cash on hand 庫存現金 ^'tT_
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cash payment 現金支付 ?SO!INJ
cash purchase 現購 d*04[5`
cash sale 現沽 V4}jv7>A
cashier 出?#123;員 ;Gn>W+Ae
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cashiers check 本票 Uf7ACv)Dn
certificate of deposit 存款單折 lfCr`[!E
certificate of indebtedness 借據 -zJV(`
certified check 保付支票 lc~c=17
certified public accountant 會計師 RFFbS{U*
charges 費用 8tv4_Lbx
charge for remittances 匯水手續費 Qnt}:M+
charter 營業執照 40`Qsv0#
chartered accountant 會計師 [bX^_ Y
chattles 動產 p<0=. ~
check 支票 (;05=DsO
che stub 支票存根 \4j_K*V
closed account 己結清賬戶 6)Za
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closing 結算 \<xo`2b
closing entries 結賬紀錄
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closing stock 期末存貨 kb"Fw:0
closing the book 結賬 ]3='TN8aQF
columnar journal 多欄日記賬 F;_o `h
combination 聯合 Wtk|}>Pf
commission 佣金 fr04nl
commodity 商品 pp1Kor
common stock 普通股 =?+w5oI0
company 公司 qc)+T_m
compensation 賠償 [Y.JC'F#
compound interest 複利 o$% KbfXO]
consignee 承銷人 B:UPSX)A
consignment 寄銷 NX(+%EBcA
consignor 寄銷人 E>*Wu<<
consolidated balance sheet 合併資產負債表 HOH5_E>d
consolidated profit and loss account 合併損益表 i?@7>
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consolidation 合併 et/l7+/'
construction cost 營建成本 NYg&