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。 u)V#S:9]
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acceptance 承兌 ;B?DfWX
account 賬戶 $`wMX{
accountant 會計員 Pj4/xX
accounting 會計 1\g6)|R-+
accounting system 會計制度 <%Ostqj
accounts payable 應付賬款 lNL6M%e$Q
accounts receivable 應收賬款 59%tXiO
accumulated profits 累積利益 {.De4]ANh
adjusting entry ?#123;整記錄 Q"t<3-"
adjustment ?#123;整 ;[W"mlM
administration expense 管理費用 )E,\H@A
advances 預付 XP1~d>j
advertising expense 廣告費 59!Fkd3
agency 代理 B7]C]=${m
agent 代理人 1XnZy5fEo
agreement 契約 *_KFW@bC:
allotments 分配數 AN24Sf'`
allowance 津貼 ,daKC
amalgamation 合併 "7v @Rye
amortization 攤銷 uFLx
amortized cost 應攤成本 Z0*ljT5|
annuities 年金 L
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applied cost 已分配成本 .>mr%#p
applied expense 已分配費用 a9T@$:
applied manufacturing expense 己分配製造費用 Wa1,
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apportioned charge 攤派費用 )DeA}e?F
appreciation 漲價 }Y*VAnY6;
article of association 公司章程 Z-U-N
assessment 課稅 ]_8qn'7
assets 資產 a?6ab+7#
attorney fee 律師費 7yz4'L
audit 審計 <TE%Prd}`
auditor 審計員 g"L|n7_b
average 平均數 hTEx]# (
average cost 平均成本 sk
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bad debt 壞賬 .-IkL|M
balance 餘額 Ga^Zb^y
balance sheet 資產負債表 n f.wCtf].
bank account 銀行賬戶 \|U l]1pO8
bank balance 銀行結存 `KCh*i
bank charge 銀行手續費 w,Lvt
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bank deposit 銀行存款 qt3PXqR7:
bank discount 銀行貼現 m1IKVa7-\}
bank draft 銀行匯票 =e}H'5?!
bank loan 銀行借款 g(Io/hyj
bank overdraft 銀行透支 :gB[O>'<m
bankers acceptance 銀行承兌 b.@P%`@a.
bankruptcy 破產 sU!6 hk
bearer 持票人 Q3 eM2i8Y
beneficiary 受益人 9XHz-+bQ
bequest 遺產 DwV4o^J:l
bill 票據 Fk6x<^Q<w
bill of exchange 匯票 cPl`2&p
bill of lading 提單 +R\vgE68
bills discounted 貼現票據 nD0}wiL{
bills payable 應付票據 <n:}kQTT
bills receivable 應收票據 wBInq~K_
board of directors 董事會 Bcjx>#3?L
bonds 債券 90#
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bonus 紅利 $&=p+
book value 賬面價值 Hi
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bookkeeper 簿記員 'r@:Cz3e*I
bookkeeping 簿記 +,&O1ykY
branch office general ledger 支店往來賬戶 H%1$,]F
broker 經紀人 xEltwuDd?
brought down 接前 Yyfq
brought forward 接上頁 oM2UzB{(
budget 預算
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by-product 副產品 w]_zp?\^
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by-product sales 副產品銷售 1Fe^Qb5G
capital 股本 ~fa(=.h
capital income 資本收益 6MG9a>=
capital outlay 資本支出 9M /SH$Qy
capital stock 股本 /{{UP-
capital stock certificate 股票 \NGC$p n
carried down 移後 1TM~*<Jb
carried forward 移下頁 ]u-0
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cash 現金 X>I)~z}9#
cash account 現金賬戶 `' 153M]
cash in bank 存銀行現金 +'G
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cash on delivery 交貨收款 @<@SMK)
cash on hand 庫存現金 -L3|&