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。 @
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acceptance 承兌 xc@$z*w
account 賬戶 3)CIqN
accountant 會計員 CDtL.a\
accounting 會計 vf>d{F^rv
accounting system 會計制度 <G<5)$
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accounts payable 應付賬款 ,0AS&xs$
accounts receivable 應收賬款 uUHWTyoO
accumulated profits 累積利益 8;"%x|iBoL
adjusting entry ?#123;整記錄 XW8@c2jN\7
adjustment ?#123;整 ";&PtL
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administration expense 管理費用 _hl| 3
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advances 預付 !D{z. KO
advertising expense 廣告費 >*O5Ry:4
agency 代理 O^./)#!#
agent 代理人 z<!A;.iD
agreement 契約 $$0<
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allotments 分配數 '^WR5P<8c
allowance 津貼 saZK+kD4I
amalgamation 合併 q Sv!5&u
amortization 攤銷 i83Jy w,f
amortized cost 應攤成本 LzLJ6A>;R
annuities 年金
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applied cost 已分配成本 ND?"1/s
applied expense 已分配費用 UJp'v_hN
applied manufacturing expense 己分配製造費用 #
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apportioned charge 攤派費用 A_ &IK;-go
appreciation 漲價 dn])6Xl;i
article of association 公司章程 @VOegf+N
assessment 課稅 5"3`ss<m
assets 資產 9cN@y<_I
attorney fee 律師費 $U7/w?gc'
audit 審計 2<n18-|OQ
auditor 審計員 =bJ$>Djp
average 平均數 Si
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average cost 平均成本 tGl|/
bad debt 壞賬 3;}YW^oXq
balance 餘額 qA!4\v={
balance sheet 資產負債表 : Gi8Jo
bank account 銀行賬戶 4%qmwt*p
bank balance 銀行結存 3HP
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bank charge 銀行手續費 U,yZ.1V^:
bank deposit 銀行存款 +RpCh!KP
bank discount 銀行貼現 B/lIn'=
bank draft 銀行匯票 $(0<T<\
bank loan 銀行借款 yRyRH%p)
bank overdraft 銀行透支 8R\6hYJ%F
bankers acceptance 銀行承兌 />9`Mbg[G
bankruptcy 破產 IN1n^f$:
bearer 持票人 ]x8Y]wAU&{
beneficiary 受益人 B$s6|~
bequest 遺產 Ym]g0a
bill 票據 o8E<_rei
bill of exchange 匯票 d@*dbECG
bill of lading 提單 LR#.xFQ+
bills discounted 貼現票據 :&z!o"
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bills payable 應付票據 !}U3{L-
bills receivable 應收票據 mqJD+ K
board of directors 董事會 q2*)e/}H
bonds 債券 3kGg;z6
bonus 紅利 h \`(
book value 賬面價值 lc
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bookkeeper 簿記員 ~v/`
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bookkeeping 簿記 t,XbF
branch office general ledger 支店往來賬戶 ^56D)
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broker 經紀人 p.4Sgeh#
brought down 接前 j/T@-7^0
brought forward 接上頁 ]+qd|}^
budget 預算 H|?r_Ns
by-product 副產品 5$Kv%U
by-product sales 副產品銷售 Gk58VODo
capital 股本 \KpJIHkBRy
capital income 資本收益 %O(W;O
capital outlay 資本支出 vft7-|8T
capital stock 股本 '5T:*Yh
capital stock certificate 股票 HH(2
carried down 移後 5c%Fb:BW=
carried forward 移下頁 `+TC@2-?
cash 現金 FRPd
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cash account 現金賬戶 Td^62D;
cash in bank 存銀行現金 @{<^rLt
cash on delivery 交貨收款 qIzv|Nte
cash on hand 庫存現金 w[QC
cash payment 現金支付 =-P<