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。 OxQYNi2
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acceptance 承兌 uw33:G
account 賬戶 @?Zf
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accountant 會計員 Uw)=
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accounting 會計 ? %(spV
accounting system 會計制度 XA
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accounts payable 應付賬款 _Yq@ FOu
accounts receivable 應收賬款 ORBxD"J&
accumulated profits 累積利益 0Z
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adjusting entry ?#123;整記錄 aGK@)&h$
adjustment ?#123;整 -Sz_mr
administration expense 管理費用 gn)R^
advances 預付 {DwIjy31T
advertising expense 廣告費 TSjIz5
agency 代理 9I.^LZ"
agent 代理人 c)~h<=)
agreement 契約 9S>g6}[E#0
allotments 分配數 Ur!~<4GO
allowance 津貼 ]Blf9h7
amalgamation 合併 YQd:M%$
amortization 攤銷 P:k+ y$
amortized cost 應攤成本 89HsPB1"t
annuities 年金 I[D8""U
applied cost 已分配成本 ~3CVx
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applied expense 已分配費用 >o/95xk2
applied manufacturing expense 己分配製造費用 pRi<cO
apportioned charge 攤派費用 C:i|-te
appreciation 漲價 ;>>C)c4V "
article of association 公司章程 ?S tsH
assessment 課稅 #xT!E:W'
assets 資產 (=c1
attorney fee 律師費 0.Vi97`
audit 審計 YGk9b+`
auditor 審計員 !SxG(*u
average 平均數 b>11h
average cost 平均成本 )`+YCCa6F
bad debt 壞賬 lH2wG2
balance 餘額 qP1FJ89H
balance sheet 資產負債表 <9eu1^g
bank account 銀行賬戶 QlEd6^&
bank balance 銀行結存 2@khSWV
bank charge 銀行手續費 J7+w4q~cB`
bank deposit 銀行存款 R_N:#K.M
bank discount 銀行貼現 [6tSYUZs
bank draft 銀行匯票 Kq)MTlP0g
bank loan 銀行借款 Hd &{d+B
bank overdraft 銀行透支 XP3xJm3
bankers acceptance 銀行承兌 [L(hG a
bankruptcy 破產 d
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bearer 持票人 yI3kvh
beneficiary 受益人 1m@^E:w
bequest 遺產 )rm4cW_
bill 票據 ~*.-
bill of exchange 匯票 /*rhtrS)
bill of lading 提單 L,LNv
bills discounted 貼現票據 6b=q-0yj
bills payable 應付票據 0-d>I@j
bills receivable 應收票據 "r'ozf2\
board of directors 董事會 !3qVB
bonds 債券 Log|%P\
bonus 紅利 t
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book value 賬面價值 .iwZ*b{
bookkeeper 簿記員 ,"2TArC'z
bookkeeping 簿記 *d*,Hqn
branch office general ledger 支店往來賬戶 rcN 9.1
broker 經紀人 %)(Cp-b!
brought down 接前 @)6jE!LC
brought forward 接上頁 #&
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budget 預算 l.+yn91%>
by-product 副產品 jZ*WN|FK?
by-product sales 副產品銷售 19UN*g3(
capital 股本 ~bK9R0|<
capital income 資本收益 ~d
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capital outlay 資本支出 tJ0NPI56yP
capital stock 股本 t^tmz PWA
capital stock certificate 股票
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carried down 移後 f 2YLk
carried forward 移下頁 S<wj*"|.s
cash 現金 ipE]}0q
cash account 現金賬戶 MXtkP1A`
cash in bank 存銀行現金 `'S0*kMT
cash on delivery 交貨收款 )Kd%\PP
cash on hand 庫存現金 6<76H
cash payment 現金支付 F7*wQ{~
cash purchase 現購 Kg\R+i@#<
cash sale 現沽 wq!iV |
cashier 出?#123;員 X6e/g{S)
cashiers check 本票 5@~|*g[
certificate of deposit 存款單折 #I*QX%(H#
certificate of indebtedness 借據 eD?3"!c!
certified check 保付支票 9ooY?
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certified public accountant 會計師 zg)sd1@
charges 費用 Cfu=u *u
charge for remittances 匯水手續費 V^s0fWa
charter 營業執照 GEUg]nw
chartered accountant 會計師 ]; $] G-
chattles 動產 KvFMs\o6p
check 支票 nw:-J1kWR
che stub 支票存根 *Mc7f ?H
closed account 己結清賬戶 rVnd0K
closing 結算 LPd\-S_rsP
closing entries 結賬紀錄 !D^c3d
closing stock 期末存貨 AnBJ(h
closing the book 結賬 8 .>/6M
columnar journal 多欄日記賬 2BXy<BM @
combination 聯合 3>M&D20Z
commission 佣金 ZJW[?V\5=
commodity 商品 I^\&y(LJF
common stock 普通股 =@x`?oe v
company 公司 ,MPB/j^o5!
compensation 賠償 $tqJ/:I
compound interest 複利 h&