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。 Z6K9E=%)c
vIN6W
acceptance 承兌 6@H&S
account 賬戶 [DGq{(O
accountant 會計員 b2U[W#
accounting 會計 {EW}Wd
accounting system 會計制度 xqP0Z),Ow
accounts payable 應付賬款 x ~Se-#$
accounts receivable 應收賬款 3i>$g3G
accumulated profits 累積利益 +(PtOo.
adjusting entry ?#123;整記錄 p"q-
sMYl
adjustment ?#123;整
gJs~kQU
administration expense 管理費用 ?Z1pPd@
advances 預付 fkRb;aIl
advertising expense 廣告費 0AR4/5
.
agency 代理 A
javV
agent 代理人 j|lg&kN
agreement 契約 oS_'@u.5
allotments 分配數 ot_jG)
allowance 津貼 Q>TaaGc
amalgamation 合併 oJ6
d:
amortization 攤銷 G|
3OB:
amortized cost 應攤成本 %6Hn1'7+v
annuities 年金 d[TcA2nF
applied cost 已分配成本 N#T MU
applied expense 已分配費用 7:bqh$3!s
applied manufacturing expense 己分配製造費用 pC5-,Z;8
apportioned charge 攤派費用 KgAc0pz{7H
appreciation 漲價 ~\ie/}zYj
article of association 公司章程 8P5xRUkV
assessment 課稅 JN|<R%hy
assets 資產 &hV;3";
attorney fee 律師費 3vrQY9H>
audit 審計 |
@di<d@
auditor 審計員
[POy"O
average 平均數 .P=!M
average cost 平均成本 uA}asm
bad debt 壞賬 (&njZdcb*
balance 餘額 Xk7zXah
balance sheet 資產負債表 HL 88
bank account 銀行賬戶 t{?_]2vl
bank balance 銀行結存 !Z4,UTu|Q
bank charge 銀行手續費 }d6g{`
bank deposit 銀行存款 /JveN8L%
bank discount 銀行貼現 hrS/3c'<Z
bank draft 銀行匯票 1$xt=*.u|
bank loan 銀行借款 UAcABL^2
bank overdraft 銀行透支 ~PoGuj2wA
bankers acceptance 銀行承兌 <<UlFE9"
bankruptcy 破產 l#Qf8*0
bearer 持票人 Nk=M
beneficiary 受益人 R^PQ`$W 'R
bequest 遺產 [oKB1GkA
bill 票據 hR=4w$
bill of exchange 匯票 WZFV8'
bill of lading 提單 7[u&%
bills discounted 貼現票據 vo0[Z,aH5
bills payable 應付票據 Ef?_d]
bills receivable 應收票據 4pc=MR
board of directors 董事會 c=@=lGgo
bonds 債券 Nc;7KMOIA
bonus 紅利 @]2cL
book value 賬面價值 ipU"|{NK
bookkeeper 簿記員 mtTJm4
bookkeeping 簿記 }>tUkXlhJ<
branch office general ledger 支店往來賬戶 r)7A# 3wId
broker 經紀人 >!a*wf~]
brought down 接前 Ge97e/CY
brought forward 接上頁 d6M
d~$R
budget 預算 ]?<uf40Mm
by-product 副產品 sq<y2j1oF
by-product sales 副產品銷售 /ox}l<ha
capital 股本 x&;{4F Nw
capital income 資本收益 :!r_dmJ
capital outlay 資本支出 i<@|+*>M
capital stock 股本 Uel*:c
capital stock certificate 股票 Zu+Z7@$}/
carried down 移後 Ex<-<tY
carried forward 移下頁 y<#y3M!\
cash 現金 M
rVtxzH
cash account 現金賬戶 xvrCm`3n@
cash in bank 存銀行現金 Z~]17{x0
cash on delivery 交貨收款 RS$:]hxd>_
cash on hand 庫存現金 sS+9ly{9J
cash payment 現金支付 VqYe0-^=P
cash purchase 現購 nE/T)[1|
cash sale 現沽 8E$KR:/:4
cashier 出?#123;員 8ALYih7"W
cashiers check 本票 UQhfR}(
certificate of deposit 存款單折 85H8`YwPh
certificate of indebtedness 借據 *[ A%tj%
certified check 保付支票 dc:|)bK
M
certified public accountant 會計師 &