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。 F*_mHYa;
0r+%5}|-K
acceptance 承兌 ^vmyiF
account 賬戶 >_y>["u6J#
accountant 會計員 WBA0!
g98
accounting 會計 v?\bvg\E
accounting system 會計制度 )up!W4h6o
accounts payable 應付賬款 N(]>(S
o
accounts receivable 應收賬款 zA![c l>$
accumulated profits 累積利益 ,z?Re)qm
adjusting entry ?#123;整記錄 *HwTq[y
adjustment ?#123;整 ;!k1LfN
administration expense 管理費用 uL!{xuN
advances 預付 bqMoO7&c
advertising expense 廣告費 j
!;?=s
agency 代理 S)[`Bm
agent 代理人 m(Cn'@i`"0
agreement 契約 {}ZQK
allotments 分配數 b
"4W
`
A
allowance 津貼 Je
Jc(e
amalgamation 合併 }Jgz#d
amortization 攤銷 xOjCF&W
amortized cost 應攤成本 7 3k3(rZ
annuities 年金 1(Kd/%]{
applied cost 已分配成本 :CN
,I!:
applied expense 已分配費用 :_tsS)Q2m
applied manufacturing expense 己分配製造費用 6M"]p
apportioned charge 攤派費用 >Z?3dM~ [
appreciation 漲價 oUm"qt_
article of association 公司章程 C,w$)x5kls
assessment 課稅 %/H
assets 資產 b0i]T?#
attorney fee 律師費 E#_TX3B
audit 審計 'Z-jj2t}
auditor 審計員 PCs+`
WP!M
average 平均數 #Vanw !
average cost 平均成本 S2"p(
bad debt 壞賬 :<s)QD
balance 餘額 A8OV3h6]
balance sheet 資產負債表 LD WFc_
bank account 銀行賬戶 Rtn.cSd
bank balance 銀行結存 2Ni$
(`"
bank charge 銀行手續費 g[j"]~
bank deposit 銀行存款 im_W0tGvF
bank discount 銀行貼現 <!&&Qd-d6H
bank draft 銀行匯票 @R?S-*o
bank loan 銀行借款 S"w$#"EJA
bank overdraft 銀行透支 R\+p`n$
bankers acceptance 銀行承兌 '?_;s9)
bankruptcy 破產 `I<*R0Qe
bearer 持票人 z@$7T:H>
beneficiary 受益人 g!<@6\RB
bequest 遺產 v\t$. _at
bill 票據
&|H?J,>
bill of exchange 匯票 {3C~cK{
bill of lading 提單 ~;|
bills discounted 貼現票據 <?,o
{
bills payable 應付票據 ]]+wDhxH
bills receivable 應收票據 u9e A"\s
board of directors 董事會 |J2Rwf
bonds 債券 y1/$dn
bonus 紅利 9xC,i
)
book value 賬面價值 bxO8q57
bookkeeper 簿記員 W z3y+I/&
bookkeeping 簿記 B[Uvj~g
branch office general ledger 支店往來賬戶 y`=A$>A
broker 經紀人 eQno]$-\
brought down 接前 yEy
}
PCJ&
brought forward 接上頁 _{KQQ
5k\
budget 預算 mKPyM<Q
by-product 副產品 J-ACV(z=q
by-product sales 副產品銷售 wnP#.[,V
capital 股本 !Z,h5u\.w
capital income 資本收益 Io{)@H"f
capital outlay 資本支出 E:(flW=
capital stock 股本 ;4Y@xS2M
capital stock certificate 股票 l[l('
-f
carried down 移後 _NA0$bGN9
carried forward 移下頁 0CQ\e1S,#
cash 現金 !9k)hP
cash account 現金賬戶 ~9p*zC3M
cash in bank 存銀行現金 pA+W
8v#*
cash on delivery 交貨收款 P8Fq %k
cash on hand 庫存現金 Zk)]=<H
cash payment 現金支付 P(d4~hS
cash purchase 現購 #]oVVf_
cash sale 現沽 A/,7%bB1
cashier 出?#123;員 Ti!j
cashiers check 本票 Ix^xL+Tm
certificate of deposit 存款單折 "?EA G
certificate of indebtedness 借據 amK?LDf]
certified check 保付支票 i))S%!/r~
certified public accountant 會計師 lq}= &)%C
charges 費用 :O{`!&[>L
charge for remittances 匯水手續費 3lqR(Hh3
charter 營業執照 mZDrvTI'
chartered accountant 會計師 `ux
U
H#
chattles 動產 T/V8&'^i
check 支票 l&(,$RmYp
che stub 支票存根 bBc<yaN
closed account 己結清賬戶 G@oY2sM"
closing 結算 x^qmYX$'1b
closing entries 結賬紀錄 -]~&Pi