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。 9u"im+=:
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acceptance 承兌 =d(
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account 賬戶 Q/0;r{@Tq}
accountant 會計員 A}[Lk#|n
accounting 會計 =:9n+7~$
accounting system 會計制度
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accounts payable 應付賬款 `(Ei-$
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accounts receivable 應收賬款 DH m$gk
accumulated profits 累積利益 qH"0?<$9
adjusting entry ?#123;整記錄 4}#*M2wb
adjustment ?#123;整 sm\/wlbE
administration expense 管理費用 (Z6[a{}1i
advances 預付 f)N67z6
advertising expense 廣告費 n |.- :Zy
agency 代理 WET $H,
agent 代理人 qdUlT*fw
agreement 契約 o<T>G{XYB
allotments 分配數 AGOK%[[Ws
allowance 津貼 QAcvv 0Hv
amalgamation 合併 y 0M&Bh
amortization 攤銷
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amortized cost 應攤成本 o3}12i S
annuities 年金 PMkwY{.u
applied cost 已分配成本 @AVx4,!>[
applied expense 已分配費用 bNIT 1'v
applied manufacturing expense 己分配製造費用 L'z?M]
apportioned charge 攤派費用 M,y='*\M
appreciation 漲價 4zfgtg(
article of association 公司章程 "ve?7&G7U
assessment 課稅 Cg )#B+
assets 資產 ("mW=Ln
attorney fee 律師費 2yeq2v
audit 審計 4 #4kfGoT
auditor 審計員 +
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average 平均數 ed*=p
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average cost 平均成本 UDuKG\_J<y
bad debt 壞賬 z,/dYvT<
balance 餘額 $W`
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balance sheet 資產負債表 zM[WbB+"m
bank account 銀行賬戶 1NJ*EzJ~?
bank balance 銀行結存 5p"*nkF
bank charge 銀行手續費 LhV4 ^\+
bank deposit 銀行存款 x-Xb4?{
bank discount 銀行貼現 (;Lz`r'
bank draft 銀行匯票 9YB~1M
bank loan 銀行借款 ^JYR^X>_
bank overdraft 銀行透支 q_HD`tW
bankers acceptance 銀行承兌 Zj`eR\7~
bankruptcy 破產 c WK@O>
bearer 持票人 )?Jj#HtW
beneficiary 受益人 @0B<b7Jv
bequest 遺產 EKwS~G.b!
bill 票據 s?OGB}
bill of exchange 匯票 (Grj_p6O
bill of lading 提單 zse!t
bills discounted 貼現票據 Q"Q|]f*
bills payable 應付票據 ?V*>4A
bills receivable 應收票據 y "7TO#
board of directors 董事會 t*Lo;]P
bonds 債券 r@s, cCK9?
bonus 紅利 P\SD_8
book value 賬面價值 tDIzn`$z
bookkeeper 簿記員 li
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bookkeeping 簿記 Y^3tk}yru
branch office general ledger 支店往來賬戶 | b@?]M
broker 經紀人 oqE h_[.
brought down 接前 `.[hOQ7
brought forward 接上頁 7"8HlOHA
budget 預算 EXb{/4
by-product 副產品 /<|J \G21
by-product sales 副產品銷售 azOp53zR
capital 股本 f_;3
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capital income 資本收益 xB9^DURr\
capital outlay 資本支出 Hi.JL
capital stock 股本 P[gk9{sv
capital stock certificate 股票 {L<t6A
carried down 移後 S :(1=@
carried forward 移下頁 |L]dJ<
cash 現金 1
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cash account 現金賬戶 :4)mv4Q
cash in bank 存銀行現金 @X4;fd
cash on delivery 交貨收款 paMw88*u
cash on hand 庫存現金 E 8,53$
cash payment 現金支付 FVF:1DT
cash purchase 現購 lzm9ClkfH
cash sale 現沽 D8Ni=.ALL
cashier 出?#123;員 eZ
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cashiers check 本票 i<=@7W
certificate of deposit 存款單折 _#N~$
certificate of indebtedness 借據 cH2
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certified check 保付支票 \a|gzC1G
certified public accountant 會計師 8U\ +b?}
charges 費用 D(Xv shQ
charge for remittances 匯水手續費 a&Z|3+ZA
charter 營業執照 R`s /^0
chartered accountant 會計師 Snh\Fgdz
chattles 動產 Of:e6N
check 支票 ugMJ}IGq
che stub 支票存根 Uv%"45&7
closed account 己結清賬戶 u&pLF%'EQ
closing 結算 z!RA=]3h
closing entries 結賬紀錄
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closing stock 期末存貨 _VY]
closing the book 結賬 sy>
P n
columnar journal 多欄日記賬 ^Jc~G~x4*
combination 聯合 C ,fIwqOr3
commission 佣金 1b_->_9
commodity 商品 G%'h'AV"
common stock 普通股 #uey1I@"9
company 公司 0*tEuJ7
compensation 賠償 ",~3&wx
compound interest 複利 pCpj#+|_)
consignee 承銷人 !4*@H
consignment 寄銷 S!.xmc\
consignor 寄銷人 V(w[`^I>~
consolidated balance sheet 合併資產負債表 egP3q5~
consolidated profit and loss account 合併損益表 jp[QA\
consolidation 合併 ,pAMQ5
construction cost 營建成本 4&`66\p;
construction revenue 營建收入 tgrQ
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contract 合同 "rAm6b-`
control account 統制賬戶 [Q^kO;
copyright 版權 2<