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。 Fz^5cxmw
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acceptance 承兌 ?/^{sW'
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account 賬戶 {|R +|ow
accountant 會計員 'Jl3%axR
accounting 會計 tS6r4d%~=
accounting system 會計制度 HC(o;,spO
accounts payable 應付賬款 xZ>@wBQ
accounts receivable 應收賬款 e)A{
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accumulated profits 累積利益 GW!%DT
adjusting entry ?#123;整記錄 $QJ,V~
adjustment ?#123;整 XA-,
administration expense 管理費用 ;-!O+c
advances 預付 y.?Q
advertising expense 廣告費 vz`r
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agency 代理 okLheF
agent 代理人 uEDvdd#V.
agreement 契約 z-;yDB:~t
allotments 分配數 js)I%Z
allowance 津貼 xqzB=0
amalgamation 合併 iK9#{1BpML
amortization 攤銷 ?oQAxb&
amortized cost 應攤成本 }!@X(S!do
annuities 年金 ki9vJ<
applied cost 已分配成本 -k}&{v
applied expense 已分配費用 c$~J7e6$
applied manufacturing expense 己分配製造費用 bXK$H=S Bz
apportioned charge 攤派費用 |5me }!C
appreciation 漲價 ?CZ*MMV
article of association 公司章程 vL~j6'
assessment 課稅 k~p
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assets 資產 @rxfOc0J#
attorney fee 律師費 Mx=L lC)
audit 審計 lv\^@9r
auditor 審計員 X.JPM{]
average 平均數 l8By2{pN
average cost 平均成本 6x"|,,&MD0
bad debt 壞賬 Nt_7Z
balance 餘額 J_
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balance sheet 資產負債表 l5,}yTUta
bank account 銀行賬戶 rI4N3d;C
bank balance 銀行結存 a~O](/+p;
bank charge 銀行手續費 Nj;G%KAP
bank deposit 銀行存款 &-4S
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bank discount 銀行貼現 19;F+%no#
bank draft 銀行匯票 $/;<~Pzi
bank loan 銀行借款
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bank overdraft 銀行透支 q?Av5TFf
bankers acceptance 銀行承兌 #{suH7
bankruptcy 破產 d> L*2 g
bearer 持票人 ,v>|Ub,
beneficiary 受益人 :
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bequest 遺產 ?\Lf=[
bill 票據 {ZD'l5jU
bill of exchange 匯票 J5*( PxDF
bill of lading 提單 !-Md+I_
bills discounted 貼現票據 * AjJf)o
bills payable 應付票據 S}XVr?l2O
bills receivable 應收票據 a$h
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board of directors 董事會 9$e6?<`(Y
bonds 債券 "uHU!)J#z
bonus 紅利 0vi\o`**Mj
book value 賬面價值 7s.vJdA]6
bookkeeper 簿記員 hYv;*]
bookkeeping 簿記 =%$BFg1a(
branch office general ledger 支店往來賬戶 tCirdwmg
broker 經紀人 +*P;Vb6 D
brought down 接前 !nyUAZ9 :
brought forward 接上頁 3M<T}>
budget 預算 AcxC$uh
by-product 副產品 e6igx
by-product sales 副產品銷售 +hKH\]
capital 股本 ,.PmH.zjmR
capital income 資本收益 DJ<F8-sb2r
capital outlay 資本支出 [wR x)F"
capital stock 股本 )Qx&m}
capital stock certificate 股票 |!?`KO{
carried down 移後 )6,Pmq~)
carried forward 移下頁 I85bzzZB
cash 現金 zoI0oA
cash account 現金賬戶 $Y31YA
cash in bank 存銀行現金 fN{JLp
cash on delivery 交貨收款 =}Xw}X+[WY
cash on hand 庫存現金 ejI nJ
cash payment 現金支付 o? {rPFR
cash purchase 現購 '*,P33h9<!
cash sale 現沽 k&8&