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。 R*VJe+5w
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acceptance 承兌 LSs!U
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account 賬戶 S{XV{o
accountant 會計員 .r[kNh@
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accounting 會計 ~kj1L@gy
accounting system 會計制度 $2~I-[
accounts payable 應付賬款 Mnn\y Tblp
accounts receivable 應收賬款 C{H:-"\J9
accumulated profits 累積利益 YQ:FBj
adjusting entry ?#123;整記錄 PVC\&YF
adjustment ?#123;整 Z^zUb
administration expense 管理費用 0sD"Hu
advances 預付 0hp*(, L
advertising expense 廣告費 -U`]/
agency 代理 Ml@,xJ/aia
agent 代理人 0B7cpw>_J
agreement 契約 }lvD 5
allotments 分配數 w)2X0ev"
allowance 津貼 (&npr96f
amalgamation 合併 $DuX1T
amortization 攤銷 .v?Ir)
amortized cost 應攤成本 k z"F4?,
annuities 年金 Bb_R~1
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applied cost 已分配成本 5|. _K(M
applied expense 已分配費用 87.b7 b.
applied manufacturing expense 己分配製造費用 ^rO3B?_
apportioned charge 攤派費用 IxNY%&* `
appreciation 漲價 zUF%`CR
article of association 公司章程 6n
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assessment 課稅 .KSPr
assets 資產 kC"lO'
attorney fee 律師費 6`Zx\bPDm
audit 審計 sN]O]qYXJ
auditor 審計員 z~i=\/~tZ
average 平均數 35|F?Jx.r
average cost 平均成本 e@}zp
bad debt 壞賬 @F%H 1
balance 餘額 tXDO@YH3S
balance sheet 資產負債表 M@ t,P?
bank account 銀行賬戶 ~<!b}Hv
bank balance 銀行結存 ^vw? 4O
bank charge 銀行手續費 +n_`*@SE
bank deposit 銀行存款
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bank discount 銀行貼現 nG
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bank draft 銀行匯票 <!g q9
bank loan 銀行借款 + o^b ,!
bank overdraft 銀行透支 +0lvQVdp}
bankers acceptance 銀行承兌 -L<
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bankruptcy 破產 a7KP_[_(
bearer 持票人 A14
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beneficiary 受益人 j5QS/3
bequest 遺產 iU]py
bill 票據 yyCx;
bill of exchange 匯票 }A)>sQ
bill of lading 提單 MDI[TNYG
bills discounted 貼現票據 & c a-
bills payable 應付票據 ?|Y/&/;%I
bills receivable 應收票據 'Pyeb`AXE9
board of directors 董事會 Q%:#xG5AmE
bonds 債券 #Q320}]{
bonus 紅利 s2s}5b3
book value 賬面價值 `hJSo?G>
bookkeeper 簿記員 (o`"s~)
bookkeeping 簿記 2@ 4^ 81
branch office general ledger 支店往來賬戶 yv2BbrYyy
broker 經紀人 f~nAJ+m=
brought down 接前 M8j%bmd(,
brought forward 接上頁 QJ1_LJ4)a
budget 預算 $42%H#
by-product 副產品 0=]RG
by-product sales 副產品銷售 9*wS}A&Jh
capital 股本 ^D`ARH
capital income 資本收益 l'h[wwEXm{
capital outlay 資本支出 0NKo)HT
capital stock 股本 #SWL$Vm>
capital stock certificate 股票 aI @&x
carried down 移後 =<~/U?
carried forward 移下頁
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cash 現金 KFxy,Z$-4
cash account 現金賬戶 'U=D6X%V9m
cash in bank 存銀行現金 0{u31#0j
cash on delivery 交貨收款 Ji%6/zV
cash on hand 庫存現金 %*
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cash payment 現金支付 z=q
cash purchase 現購 zyey5Z:7
cash sale 現沽 ;yh}$)^9
cashier 出?#123;員 nU]4)t_o\
cashiers check 本票 @mM])V
certificate of deposit 存款單折 #N"zTW%
certificate of indebtedness 借據 XHq8p[F
certified check 保付支票 \VJ7ahg[\
certified public accountant 會計師 7|=*z
charges 費用 /y2upu*!
charge for remittances 匯水手續費 '&