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。 6M13f@v
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acceptance 承兌 z)HD`Ho
account 賬戶 ;A#`]-i C
accountant 會計員 jg?x&'u\)
accounting 會計 ei
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accounting system 會計制度
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accounts payable 應付賬款
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accounts receivable 應收賬款 :]J Ye*
accumulated profits 累積利益 :>+s0~
adjusting entry ?#123;整記錄 b, :QT~g=
adjustment ?#123;整 q7"7U=W0
administration expense 管理費用 =+AS/J
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advances 預付 ?wO-cnl
advertising expense 廣告費 n_'s=] ~
agency 代理 }fKSqB]T-
agent 代理人 C:Hoq(
agreement 契約 wQRZ"ri,
allotments 分配數 4._(|
allowance 津貼 .w]GWL
amalgamation 合併 23h
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amortization 攤銷 8jyG"%WO
amortized cost 應攤成本 @r?Uua
annuities 年金 F4K0)
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applied cost 已分配成本 %JLk$sP9y`
applied expense 已分配費用 /z}~zO
applied manufacturing expense 己分配製造費用 /tUy3myJ
apportioned charge 攤派費用 :rg5Kt&
appreciation 漲價 ~q~MoN<R
article of association 公司章程 mW:!M!kk
assessment 課稅 z`\F@pX%wC
assets 資產 Aj0Tfdxy
attorney fee 律師費 G#?Sfn O0
audit 審計 )HvnoUO0
auditor 審計員 *W
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average 平均數 {uHU]6d3qy
average cost 平均成本 FXs*vg`
bad debt 壞賬 SCz(5[MZJ
balance 餘額 Y*!qG
balance sheet 資產負債表 0pbtH8~
bank account 銀行賬戶 8HP6+c%
bank balance 銀行結存 v{A
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bank charge 銀行手續費 ^.>jGI%rB
bank deposit 銀行存款 pZeE61c/
bank discount 銀行貼現 `(3/$%
bank draft 銀行匯票 . Z%{'CC
bank loan 銀行借款 L =8rH5
bank overdraft 銀行透支 A*um{E+
bankers acceptance 銀行承兌 J.8IwN1E
bankruptcy 破產 Hbpqyl%O>
bearer 持票人 PK"c4>q
beneficiary 受益人 'z$Q rFW
bequest 遺產 !=N"v
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bill 票據 El@(mOu|
bill of exchange 匯票 :duo#w"K
bill of lading 提單 R~ZFy0
bills discounted 貼現票據 E>}4$q[r
bills payable 應付票據 l~M_S<4n
bills receivable 應收票據 \.3D~2cU
board of directors 董事會 n+PzA[
bonds 債券 &cu lbcz
bonus 紅利 APO>y
book value 賬面價值 Dre]AsgiV
bookkeeper 簿記員 ?|39u{
bookkeeping 簿記 Ebd
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branch office general ledger 支店往來賬戶 [3!~PR]
broker 經紀人 U\R}`l
brought down 接前 qcN'e.A
brought forward 接上頁 O/<K!;(@?
budget 預算
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by-product 副產品 '60 L~`K
by-product sales 副產品銷售 B4mR9HMh
capital 股本 ka3u&3"
capital income 資本收益 +9")KQT
capital outlay 資本支出 EcCFbqS4W
capital stock 股本 /;utcc
capital stock certificate 股票 `3hSLR
carried down 移後 z5r$M
carried forward 移下頁 L*~J%7
cash 現金 E8~}PQW:I
cash account 現金賬戶 1Y
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cash in bank 存銀行現金 ?'<nx{!c
cash on delivery 交貨收款 sUU{fNC6|
cash on hand 庫存現金 Ba/Yl
cash payment 現金支付 B}&x