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。 n:[@#xs-
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acceptance 承兌 ~t<G gNI
account 賬戶 dVs=*GEl9
accountant 會計員 < 1%}8t"
accounting 會計 a&2UDl% K
accounting system 會計制度 k Nvb>v
accounts payable 應付賬款 h,?%,GI
accounts receivable 應收賬款 uPq@6,+
accumulated profits 累積利益 8@[S,[
adjusting entry ?#123;整記錄 g< xE}[gF
adjustment ?#123;整 d_,Ql708f
administration expense 管理費用 w4fQ~rcUIc
advances 預付 n2can
advertising expense 廣告費 +T&YYO8>5
agency 代理 km*Y#`{
agent 代理人 dF[|9%)
agreement 契約 mlxtey6H3
allotments 分配數 0l3[?YtXc
allowance 津貼
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amalgamation 合併 {+m8^-T
amortization 攤銷 '4Jf[
amortized cost 應攤成本 ^Ze(WE)
annuities 年金 $%
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applied cost 已分配成本 :c|Om{;
applied expense 已分配費用 =;4K5l{c
applied manufacturing expense 己分配製造費用 cQ]c!G|a4
apportioned charge 攤派費用 C1fd@6
appreciation 漲價 _Vl~'+ e
article of association 公司章程 :%z#s
assessment 課稅 DZ @B9<Zz{
assets 資產 m_;fj~m
attorney fee 律師費 R7"7
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audit 審計 >|z:CX$]
auditor 審計員 kia[d984w
average 平均數 -uxU[E
average cost 平均成本 P z~jW):E
bad debt 壞賬
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balance 餘額 c:e3hJ
balance sheet 資產負債表 ",&QO7_
bank account 銀行賬戶 /* qx5$~
bank balance 銀行結存 Qu1&$oO
bank charge 銀行手續費 !uoT8BBAk
bank deposit 銀行存款 h=S7Z:IaM
bank discount 銀行貼現 UWnF2,<s;
bank draft 銀行匯票 B$6KI
bank loan 銀行借款 '#yqw%
bank overdraft 銀行透支 z"T+J?V/
bankers acceptance 銀行承兌 m 94PFD@N
bankruptcy 破產 %.hJDX\j
bearer 持票人 {Ef.wlZ
beneficiary 受益人
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bequest 遺產 IA<>+NS
bill 票據 (c)=Do=
bill of exchange 匯票 z\oTu
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bill of lading 提單 P
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bills discounted 貼現票據 <$yA*
bills payable 應付票據 q01 L{~>bz
bills receivable 應收票據 P))B
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board of directors 董事會 0VcHz$
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bonds 債券 I5q$QQK
bonus 紅利 f]#\&"
book value 賬面價值 p:TE##
bookkeeper 簿記員 \c<;!vkZ04
bookkeeping 簿記 ,@c1X:
branch office general ledger 支店往來賬戶 -yB}(69
broker 經紀人 {?`7D:]`^
brought down 接前 zzhZ1;\
brought forward 接上頁 ~h_
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budget 預算 \#(1IC`as
by-product 副產品 ~CT]&({
by-product sales 副產品銷售 /6Q]f
capital 股本 {ibu0
capital income 資本收益 h$kz3r;b,"
capital outlay 資本支出 *ma
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capital stock 股本 sWo}Xq#
capital stock certificate 股票
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carried down 移後 t$(#$Z,RS
carried forward 移下頁 j&,Gv@
cash 現金 LT<2 n.S
cash account 現金賬戶 u {_, S3Aa
cash in bank 存銀行現金 d_d&su
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cash on delivery 交貨收款 OA*O
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cash on hand 庫存現金 pDZewb&cA
cash payment 現金支付 W,NqevXo:
cash purchase 現購 w")
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cash sale 現沽 6`O,mpPu4G
cashier 出?#123;員 tu<<pR>
cashiers check 本票 p~@,zetS
certificate of deposit 存款單折 g%l ,a3"
certificate of indebtedness 借據 ;.Bz'Q
certified check 保付支票 72d|Jbd
certified public accountant 會計師 . 2$J-<O
charges 費用 CdF;0A9.3
charge for remittances 匯水手續費 }ofb]_C,
charter 營業執照 )`rD]0ua;
chartered accountant 會計師 !{r2`d09n)
chattles 動產 F<