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。 I0a<%;JJW
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acceptance 承兌 d %#b:(,
account 賬戶 c|1&lYal;
accountant 會計員 :L;a:xSpn=
accounting 會計 9/;P->wy
accounting system 會計制度 X7wKy(g
accounts payable 應付賬款 nOz.G"
accounts receivable 應收賬款 ;$tSb ~K+
accumulated profits 累積利益 NCx%L-GPi
adjusting entry ?#123;整記錄 +MLVbK
adjustment ?#123;整 G9:l'\
administration expense 管理費用 * 4Izy14e
advances 預付 f9;(C4+
advertising expense 廣告費 gO^gxJ'0t
agency 代理 3Y~>qGQwh
agent 代理人 p^_yU_
agreement 契約 0LKRN|@
allotments 分配數 %#}Z y
allowance 津貼
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amalgamation 合併 f9\X>zzB2|
amortization 攤銷 X$pJ
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amortized cost 應攤成本 N !|wo:
annuities 年金 IMfqiH)
applied cost 已分配成本 m_l[MG\
applied expense 已分配費用 ][]
applied manufacturing expense 己分配製造費用 rt|7h>RQ
apportioned charge 攤派費用 QwJyY{O`
appreciation 漲價 Bw{I;rW{2
article of association 公司章程 h-D}'R
assessment 課稅 (M
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assets 資產 MxGW(p
attorney fee 律師費 p"Z-6m~
audit 審計 yOg+iFTr
auditor 審計員 lPJ\-/>$z
average 平均數 pBPl6%C.X-
average cost 平均成本 6(e>P)
bad debt 壞賬 So
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balance 餘額 A= {UL
balance sheet 資產負債表 ~WN:DXn
bank account 銀行賬戶 d'I"jZ
bank balance 銀行結存 Qdp)cT
bank charge 銀行手續費 $2el&I
bank deposit 銀行存款 wuqJr:q*#
bank discount 銀行貼現 0C*7K?/
bank draft 銀行匯票 BRYHX.}h\A
bank loan 銀行借款 \r>6`-cs]
bank overdraft 銀行透支 hiw|2Y&`
bankers acceptance 銀行承兌 pXK^Y'2C!
bankruptcy 破產 Pco'l#:
bearer 持票人 BV+ Bk+
beneficiary 受益人 c{LO6dNg\z
bequest 遺產 PJ'E/C)i
bill 票據 ~| 6[j<ziL
bill of exchange 匯票 lUiL\~Gq
bill of lading 提單 PAOJ\U
bills discounted 貼現票據 *r
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bills payable 應付票據
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bills receivable 應收票據 -FlzEZ
board of directors 董事會 wg]LVW}
bonds 債券 I15{)o(8$
bonus 紅利 @{pLk4E
book value 賬面價值 uc"P3,M
bookkeeper 簿記員 ,<p}o\
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bookkeeping 簿記 CC^'@~)?
branch office general ledger 支店往來賬戶 q8Z<{#oXu
broker 經紀人 yEj^=pw
brought down 接前 '-/xyAzS
brought forward 接上頁 {T
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budget 預算 Gm.]sE?.
by-product 副產品 w(TJ*::T
by-product sales 副產品銷售 NL0n009"c$
capital 股本 AlW66YAuQ
capital income 資本收益
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capital outlay 資本支出 Oh\<VvZuN
capital stock 股本 =k:,qft2
capital stock certificate 股票 ^B2
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carried down 移後 ?_"ik[w}
carried forward 移下頁 f!
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cash 現金 3K/MvNI>
cash account 現金賬戶 B i<Q=x'Z;
cash in bank 存銀行現金 Wh2tNyS
cash on delivery 交貨收款 Sw^u3
cash on hand 庫存現金 ">jj
cash payment 現金支付 'D"C4;X
cash purchase 現購 2oRg 2R}
cash sale 現沽 fCobzDy
cashier 出?#123;員 A4<Uu~
cashiers check 本票 ^J8lBLqe
certificate of deposit 存款單折 qXtC^n@x
certificate of indebtedness 借據 p >t#@Eu|
certified check 保付支票 ;Nj7qt
certified public accountant 會計師 WYYa/,{9.
charges 費用 =;&yd';k
charge for remittances 匯水手續費 KX7>^Bt&k
charter 營業執照 tWa)_y
chartered accountant 會計師 g5QZ0Qkj
chattles 動產 } c}_<#I
check 支票 =j*$
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che stub 支票存根 zb<6
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closed account 己結清賬戶 W+X6@/BO
closing 結算 *m,k(/>
closing entries 結賬紀錄 6s/&