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。 -VP_Aw$
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acceptance 承兌 mq4VwT
account 賬戶 HUbXJsSP
accountant 會計員 3wQ\L=
accounting 會計 @P h'!
accounting system 會計制度 -6^Ee?"
accounts payable 應付賬款 F*Ul#yX
accounts receivable 應收賬款 3f:]*U+O
accumulated profits 累積利益 |w -s{L3@+
adjusting entry ?#123;整記錄 X>Z83qV5d!
adjustment ?#123;整 %Rf{v5
administration expense 管理費用 {;o54zuKf
advances 預付 dvglh?7d
advertising expense 廣告費 ebLt:
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agency 代理 4$4Tx9C
agent 代理人 F5{GMn;j
agreement 契約 COd~H
allotments 分配數 ZI
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allowance 津貼 ,t|_Nc
amalgamation 合併 w1
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amortization 攤銷 9e&*++vf
amortized cost 應攤成本 (~(FQ:L%U
annuities 年金 PGb}Y {
applied cost 已分配成本 >n1UK5QD
applied expense 已分配費用 iphdJZ/f
applied manufacturing expense 己分配製造費用 Ko
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apportioned charge 攤派費用 6!){-IV
appreciation 漲價 I,V'J|=j
article of association 公司章程 McN'J.Sxp
assessment 課稅 l a_
assets 資產 [TT:^F(Y
attorney fee 律師費 :ra[e(l9
audit 審計 Z7Nhb{
auditor 審計員
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average 平均數 nVGOhYn
average cost 平均成本 =wa5\p/
bad debt 壞賬 syb$%
balance 餘額 dhuIVBp!!e
balance sheet 資產負債表 Mi`t
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bank account 銀行賬戶 5KssfI
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bank balance 銀行結存 2O2d*Ld>
bank charge 銀行手續費 ePxf.U
bank deposit 銀行存款 avq
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bank discount 銀行貼現 j>~@vq
bank draft 銀行匯票 fJi?~[5<
bank loan 銀行借款 Nt[&rO3s
bank overdraft 銀行透支 RC!T1o~L
bankers acceptance 銀行承兌 1+-F3ROP
bankruptcy 破產 ^!O2Fw
bearer 持票人 ">nFzg?Y
beneficiary 受益人 U*T :p>&
bequest 遺產 xCMuq9zt@
bill 票據 Tn$|
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bill of exchange 匯票 lPz5.(5'
bill of lading 提單 Q
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bills discounted 貼現票據 <q|eG\01S
bills payable 應付票據 +:z%#D
bills receivable 應收票據 , qhv(
board of directors 董事會 ,UD5>Ai
bonds 債券 =gSACDTc
bonus 紅利 Ll^9,G"Tt
book value 賬面價值 11JO [
bookkeeper 簿記員 @T sdgx8
bookkeeping 簿記 >k
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branch office general ledger 支店往來賬戶 EtcXzq>w
broker 經紀人 TJs@V>,
brought down 接前 nm<S
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brought forward 接上頁 ^X<ytOd5
budget 預算 Q\$cBSJC1
by-product 副產品 4
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by-product sales 副產品銷售 'RCX6TKBnR
capital 股本 y(Q.uYz*
capital income 資本收益 uL@'Hv A
capital outlay 資本支出 @'S !G"\
capital stock 股本 r}t%DH
capital stock certificate 股票 a#,lf9M
carried down 移後 0y#TGM|0D
carried forward 移下頁 j<i:rk|
cash 現金 1;+(HB
cash account 現金賬戶 {>#4{D00
cash in bank 存銀行現金 *\[GfTL
cash on delivery 交貨收款 ivi&;
cash on hand 庫存現金 >@^j9{\
cash payment 現金支付 =/HT
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cash purchase 現購 p2Fi(BW*q
cash sale 現沽 ?s: 2~Qlu
cashier 出?#123;員 s ,GGO3^
cashiers check 本票 BP@Lhii
certificate of deposit 存款單折 D5
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certificate of indebtedness 借據 I44bm?[S
certified check 保付支票 <1E*wPm8
certified public accountant 會計師 vlZ?qIDe
charges 費用 YCB=RT]&`
charge for remittances 匯水手續費 c::Vh
charter 營業執照 Hd=!
chartered accountant 會計師 ZlYb8+rW
chattles 動產 e@{8G^o>D
check 支票 ^VB_>|UN4
che stub 支票存根 i52:<<