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。 E":":AC#
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acceptance 承兌 @md^mss
account 賬戶 $/(/v?3][e
accountant 會計員 _f2iz4
accounting 會計 o>k-~v7
accounting system 會計制度 [zt&8g
accounts payable 應付賬款 Y?SJQhN6W
accounts receivable 應收賬款 `fE:5y
accumulated profits 累積利益 r3lr`s`
adjusting entry ?#123;整記錄 .;sPG
adjustment ?#123;整 Tf]VcEF
administration expense 管理費用 -8J@r2 \
advances 預付 gGz_t,=
advertising expense 廣告費
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agency 代理 ,T>2zSk
agent 代理人 ;."{0gq
agreement 契約 *} 4;1OVT
allotments 分配數 9 u89P
allowance 津貼 +?eAaC7s
amalgamation 合併 j
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amortization 攤銷 SxQDqoA~
amortized cost 應攤成本 |vE#unA
annuities 年金 20xGj?M
applied cost 已分配成本 Xpz-@fqKdf
applied expense 已分配費用 o~N-x*
applied manufacturing expense 己分配製造費用 X~VZ61vNu
apportioned charge 攤派費用 0
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appreciation 漲價 $f-pLF+x
article of association 公司章程 N@
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assessment 課稅 <}>-ip?
assets 資產 ^*>no=A
attorney fee 律師費 E*]L]vR
audit 審計 fO|u(e
auditor 審計員 ]o[HH_`s@
average 平均數 9K_HcLO%y
average cost 平均成本 HUX+d4sg
bad debt 壞賬 ApB'O;5
balance 餘額 q:eAL'OkM
balance sheet 資產負債表 j>=".^J
bank account 銀行賬戶 C3Z(k}
bank balance 銀行結存 !: [`
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bank charge 銀行手續費 : .eS|
bank deposit 銀行存款 D#(Pg
bank discount 銀行貼現 q "vT]=Y}:
bank draft 銀行匯票 u9%:2$[
bank loan 銀行借款 PltPIu)F
bank overdraft 銀行透支 dNmX<WXG
bankers acceptance 銀行承兌 5{=MUU=
bankruptcy 破產 ~
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bearer 持票人 0a;zT
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beneficiary 受益人 k.hSN8
bequest 遺產 ?|F;x"
bill 票據 K1yM'6Zw
bill of exchange 匯票 F=lj$?4{
bill of lading 提單 XX+rf
bills discounted 貼現票據 +4Ra N`I
bills payable 應付票據
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bills receivable 應收票據 Eu}A{[^\
board of directors 董事會 8XE0 p
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bonds 債券 TMs\#
bonus 紅利 X> KsbOZ
book value 賬面價值 T}LJkS~*l
bookkeeper 簿記員 Lf<9GYNy>`
bookkeeping 簿記 Sa(rl^qZ2
branch office general ledger 支店往來賬戶 qd;f]ndo
broker 經紀人 9]9(o
brought down 接前 kF7Al]IgT
brought forward 接上頁 ,4UJ|D=J
budget 預算 OuH]Y 70(
by-product 副產品 n[7zK'%Dxg
by-product sales 副產品銷售 z[Qv}pv
capital 股本 q3:'
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capital income 資本收益 +d15a%^`
capital outlay 資本支出 g==^ioS}*
capital stock 股本 L*38T\
capital stock certificate 股票 3s
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carried down 移後 D~,R@7
carried forward 移下頁 ld6@&34
cash 現金 `_
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cash account 現金賬戶 !Hg#c!eOg
cash in bank 存銀行現金 p*,mwKN:
cash on delivery 交貨收款 R["7%|RV
cash on hand 庫存現金 Lr &tpB<
cash payment 現金支付 e4P.G4
cash purchase 現購 djp(s$:{4
cash sale 現沽 w[_Uv4M
cashier 出?#123;員 K ajyQ"j
cashiers check 本票 C?J%^?v
certificate of deposit 存款單折 YG|T;/-
certificate of indebtedness 借據 'r0gqtB
certified check 保付支票 W_EN4p~J
certified public accountant 會計師 XDQ1gg`
charges 費用 2;tp>,G9d
charge for remittances 匯水手續費 Q.yoxq
charter 營業執照 v|z1nD!?]
chartered accountant 會計師 %mJ)pMV
chattles 動產 %Z|*!A+wN5
check 支票 WBdb[N6\
che stub 支票存根 bHNaaif}P
closed account 己結清賬戶 x@ )u:0
closing 結算 gS 3&,^
closing entries 結賬紀錄 Z5K,y19/~
closing stock 期末存貨 j.*}W4`Q_
closing the book 結賬 Q[^d{e*l
columnar journal 多欄日記賬 MJoC*8QxM
combination 聯合 }"v"^5
commission 佣金 5=\b+<pE
commodity 商品 I`l<}M
common stock 普通股 &iivSc;#
company 公司 i\b2P2
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compensation 賠償 :n4x}%
compound interest 複利 Qp}<8/BM\
consignee 承銷人 <T>f@Dn,
consignment 寄銷 e$Ej7_.#;
consignor 寄銷人 Rz<fz"/2<