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。 E#~J"9k98
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acceptance 承兌 1wy?<B.f
account 賬戶 T(=Z0M
accountant 會計員 S=a>rnF
accounting 會計 YS bS.tq
accounting system 會計制度 2AXf'IOqE
accounts payable 應付賬款 blKF78
accounts receivable 應收賬款 aeE~[m
accumulated profits 累積利益 Kut@z>SK
adjusting entry ?#123;整記錄 xz-?sD/xe
adjustment ?#123;整 fD*jzj7o,
administration expense 管理費用 QT4&Ix,4T1
advances 預付 f_z]kA
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advertising expense 廣告費 2-%9k)KH
agency 代理 owzcc-g
agent 代理人 iBk1QRdn
agreement 契約 Z_4|L+i<{
allotments 分配數 .1:B\R((
allowance 津貼 *&~(>gNF,
amalgamation 合併 "XLFw;o
amortization 攤銷 1oI2
amortized cost 應攤成本 y`Zn{mQ@[
annuities 年金 BU O8Z]
applied cost 已分配成本 hz+c]K
applied expense 已分配費用 w7~cY=
applied manufacturing expense 己分配製造費用 YRyaOrl$<
apportioned charge 攤派費用 <C_FRpR<f
appreciation 漲價 1Q7]1fRu
article of association 公司章程 y=2nV
assessment 課稅 ?&D.b$
assets 資產 l\37/Z
attorney fee 律師費 ~?Zm3zOCc2
audit 審計 A3.*d:A
auditor 審計員 1 fT
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average 平均數 GsoD^mjY
average cost 平均成本 A
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bad debt 壞賬 K$wxiGg8P
balance 餘額 Ry40:;MYN
balance sheet 資產負債表 Uka(Vr:
bank account 銀行賬戶 ?(Xy 2%v
bank balance 銀行結存 V6&
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bank charge 銀行手續費 T%yGSk
bank deposit 銀行存款 CQs,G8\/
bank discount 銀行貼現 Q[9W{l+
bank draft 銀行匯票 S;tvt/\!Z
bank loan 銀行借款 Bo;
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bank overdraft 銀行透支 #i=m%>zjN
bankers acceptance 銀行承兌 'u9y\vUy
bankruptcy 破產 %GGSd0
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bearer 持票人 jd.w7.8
beneficiary 受益人 =
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bequest 遺產 s=Xg6 D
bill 票據 %zN~%mJG
bill of exchange 匯票 63VgQ
bill of lading 提單 4'y@ne}g!
bills discounted 貼現票據 A$rCo~Ek
bills payable 應付票據 PnH5[4&k
bills receivable 應收票據 Qx8O&C?Ti
board of directors 董事會 "}b/[U@>
bonds 債券 yJdkDVxYr
bonus 紅利 CUx-k|\
book value 賬面價值 }Vfc;2
bookkeeper 簿記員 cvC 7#i[G
bookkeeping 簿記 NCVhWD21|
branch office general ledger 支店往來賬戶 Qp-P[Tc
broker 經紀人 tlgg~MViS
brought down 接前 7
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brought forward 接上頁 C?]+(P
budget 預算 QtLd(&
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by-product 副產品 v!#koqd1y.
by-product sales 副產品銷售 g6@^n$Y
capital 股本 u179!
capital income 資本收益 VuuF _y;
capital outlay 資本支出 M
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capital stock 股本 {6mFI1;q
capital stock certificate 股票 X.AE>fx*h
carried down 移後 @&GY5<&b
carried forward 移下頁 Fnuheb'&m
cash 現金 '/3\bvZ
cash account 現金賬戶 =00sB
cash in bank 存銀行現金 } a!HbH
cash on delivery 交貨收款 C|RC9b
cash on hand 庫存現金 A~;+P
cash payment 現金支付 - H`,`#{
cash purchase 現購 ,Y@4d79
cash sale 現沽 V]/$ dJ
cashier 出?#123;員 :M.]- +(
cashiers check 本票 [x0*x~1B
certificate of deposit 存款單折 q*}$1 zb
certificate of indebtedness 借據 }x:}9iphF
certified check 保付支票 &H%z1
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certified public accountant 會計師 GD4+f|1.*
charges 費用 V=E5pB`Pr
charge for remittances 匯水手續費 tdNAR|
charter 營業執照 " t,ZO
chartered accountant 會計師 H<
chattles 動產 &