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。 O]Qd<%V'x
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acceptance 承兌 #O}
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account 賬戶 Y+u_IJ
accountant 會計員 wLJ:\_Jaf
accounting 會計 c?&X?<
accounting system 會計制度 ~=RT*>G_
accounts payable 應付賬款 l &5QZI0I
accounts receivable 應收賬款 =\wxsL
accumulated profits 累積利益 V"G*N<q
adjusting entry ?#123;整記錄 q0R -7O(
adjustment ?#123;整 E3gh?6
administration expense 管理費用 ^pF&`2eD
advances 預付
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advertising expense 廣告費 .NC:;@y
agency 代理 bU:EqW\( ^
agent 代理人 kN4{13Qs*
agreement 契約 qjdMqoOCjl
allotments 分配數 #S*/bao#
allowance 津貼 \Vy Z
amalgamation 合併 #
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amortization 攤銷
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amortized cost 應攤成本 q[W
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annuities 年金 ]<rkxgMW>
applied cost 已分配成本 _zn.K&I-*k
applied expense 已分配費用 4DOH`6#an
applied manufacturing expense 己分配製造費用 bITPQ7+
apportioned charge 攤派費用 >\=3:gb:
appreciation 漲價 N&g3t%F
article of association 公司章程 z(Pe,zES
assessment 課稅 wFsyD3
assets 資產 lc,tVe_
attorney fee 律師費 6NM:DI\%
audit 審計 ^2on.N q>
auditor 審計員 :xv!N*Le
average 平均數 *|C^=*j9
average cost 平均成本 +|'c>,?2H
bad debt 壞賬 Vjp1RWb
balance 餘額 dDGgvi|[Mz
balance sheet 資產負債表 s!c`=
bank account 銀行賬戶 -Rd/Gx
bank balance 銀行結存 S^>,~R.TX
bank charge 銀行手續費 ^O<&f D
bank deposit 銀行存款 1
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bank discount 銀行貼現 LO khjHR
bank draft 銀行匯票 wKYZa# u
bank loan 銀行借款 `c5"d
bank overdraft 銀行透支 bg&zo;Ck8T
bankers acceptance 銀行承兌 8WbgSY`
bankruptcy 破產 o` ZQ d,3
bearer 持票人 F6OpN"UM'
beneficiary 受益人 hjB@o#S
bequest 遺產 8I8
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bill 票據 )ufg
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bill of exchange 匯票 P&)xz7wG
bill of lading 提單 YY
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bills discounted 貼現票據 I^UC&5dC
bills payable 應付票據 vCxD~+zf
bills receivable 應收票據 Gh}LlX!w
board of directors 董事會 XY)&}u.
bonds 債券 E^lvbLh'
bonus 紅利
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book value 賬面價值 Z&4&-RCi
bookkeeper 簿記員 G_{&sa
bookkeeping 簿記 P'*)\faw
branch office general ledger 支店往來賬戶 c5l.B#-lY
broker 經紀人 Y/>&0wj)d
brought down 接前 !?p%xj?
brought forward 接上頁 [t7]{d*
budget 預算 2`>T oWN!
by-product 副產品 RIXMJ7e7
by-product sales 副產品銷售 ') gi%
capital 股本 2FF4W54I
capital income 資本收益 T:Hr&ws4
capital outlay 資本支出 &8>IeK{I
capital stock 股本 V9(@Y
capital stock certificate 股票 e
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carried down 移後 feNdMR7e
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carried forward 移下頁 ~Ro9up
cash 現金 c^u"I'#Q
cash account 現金賬戶 #H{<gjs]
cash in bank 存銀行現金 V7[zAq
cash on delivery 交貨收款
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cash on hand 庫存現金 OQT;zqup
cash payment 現金支付 |8=nL$u
cash purchase 現購 R_68-WO
cash sale 現沽 T[uiPs/xD
cashier 出?#123;員
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cashiers check 本票 ?~;:jz|9<'
certificate of deposit 存款單折 *R3f{/DK
certificate of indebtedness 借據 'u_t<