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。 r5!M;hU1j
v
:MS0]
acceptance 承兌 vXyo
account 賬戶 [!?,TGM}^
accountant 會計員 [9om"'
accounting 會計 tQ
JH'YV
accounting system 會計制度 ~#_$?_/(
accounts payable 應付賬款 YBIe'(p
accounts receivable 應收賬款 43=-pyp
accumulated profits 累積利益 Xl6ZV,1=n7
adjusting entry ?#123;整記錄 Z4ov
adjustment ?#123;整 >5O y^u6Ly
administration expense 管理費用 a=.db&;vY
advances 預付 x[W]?`W3r~
advertising expense 廣告費 :TYzzl43
agency 代理 0Y*gJ!a
agent 代理人 ( L\G!pP.
agreement 契約 ysJhP .
allotments 分配數 "Vp:z V<S
allowance 津貼 ]#q7}Sd
amalgamation 合併 +1jqCW
amortization 攤銷 6XL9
qb~X
amortized cost 應攤成本 )|R0_9CLV
annuities 年金 36WzFq#
applied cost 已分配成本 X /,1]
applied expense 已分配費用 Pq\V($gN
applied manufacturing expense 己分配製造費用 R
4QwWSBJ
apportioned charge 攤派費用 u|>U`[Zpj
appreciation 漲價 (Zn3-t*
article of association 公司章程
,
g
r&s+
assessment 課稅
8tRhV2
assets 資產
1qKxg
attorney fee 律師費 bA^:p3
audit 審計 *5'6E'
auditor 審計員 \BcJDdL
average 平均數 >wk=`&+V@
average cost 平均成本 p
z+}7
bad debt 壞賬 T{{AZV"pB
balance 餘額 IcA\3j
balance sheet 資產負債表 VfC[U)w*vm
bank account 銀行賬戶 C+]q
bank balance 銀行結存 UFAMbI
bank charge 銀行手續費 xiOrk
bank deposit 銀行存款 $17
v,
bank discount 銀行貼現 hOL y*%
bank draft 銀行匯票 _KhEwd
bank loan 銀行借款 vua1i
N1
bank overdraft 銀行透支 2N8sq(LK{
bankers acceptance 銀行承兌 (9 z.IH7}k
bankruptcy 破產 }Oh'YX#[
bearer 持票人 HD8"=7zJk
beneficiary 受益人 "ko?att~
bequest 遺產 O{cGk:
y
bill 票據 M=
q~EMH
bill of exchange 匯票 0CVsDVA
bill of lading 提單 A"<)(M+kG
bills discounted 貼現票據 dYew7
bills payable 應付票據 !_z<W~t"
bills receivable 應收票據 c;8"vJ
board of directors 董事會 vb. Y8[
bonds 債券 v6DxxE2n
bonus 紅利 pT;
-1c%:
book value 賬面價值 g9weJ6@}M
bookkeeper 簿記員 Gg pQ]rw
bookkeeping 簿記 D7_Hu'y<o
branch office general ledger 支店往來賬戶 >7(~'#x8A"
broker 經紀人 N"
Jtg@w
brought down 接前 V=zM5 MH2
brought forward 接上頁 CWe>jlUQ
budget 預算 P
xVI{:Uz
by-product 副產品 7~l
by-product sales 副產品銷售 X6N]gD
capital 股本 EBDC '^
capital income 資本收益 QOh w
capital outlay 資本支出 ,ORG"]_F
capital stock 股本 hzuMTKH9
capital stock certificate 股票 )<x;ra^
carried down 移後 o!l3.5m2d
carried forward 移下頁 ~ut& U
cash 現金 ZG
\ I1
cash account 現金賬戶 !Nxn[^[?.
cash in bank 存銀行現金 ?m9UhLeaS=
cash on delivery 交貨收款 .M53, 8X
cash on hand 庫存現金 j#nO6\&o
cash payment 現金支付 b6WC@j`*T
cash purchase 現購 sRe#{EuJ
cash sale 現沽 ^~r&}l4c,
cashier 出?#123;員 hNq8
uyKx
cashiers check 本票 fCt\2);a
certificate of deposit 存款單折 5nxS+`Pn.)
certificate of indebtedness 借據 ;/)Mcx] n
certified check 保付支票 ahi57r[
certified public accountant 會計師 ofPF}
charges 費用 K7[AiU_I
charge for remittances 匯水手續費 |!xfIR>=F
charter 營業執照 ++Ys9Y)*,
chartered accountant 會計師 !AD0-fZ
chattles 動產 ghJ,s|lH
check 支票 d[>N6?JA/
che stub 支票存根 ]g8i>,G
closed account 己結清賬戶 k}f<'g<H
closing 結算 EDgob^>
closing entries 結賬紀錄 ;oY(I7
closing stock 期末存貨 %+7T
9>+
closing the book 結賬 LE0J ;|1
columnar journal 多欄日記賬 8%2rgA
combination 聯合 T)Zt'M
commission 佣金 -|k&L}\OB0
commodity 商品 V$Xl^# tN
common stock 普通股 9HJ'p:{)
company 公司 GOZQ5m
-
compensation 賠償 y[^k*,=
9
compound interest 複利 Kixr6\
consignee 承銷人 ?LV-W
consignment 寄銷 <