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。 =zQN[
Ft}@1w5
acceptance 承兌 .r*2|
account 賬戶 jKt7M>P
accountant 會計員 N('&jHF
accounting 會計 >EY3/Go>
accounting system 會計制度 II6CHjW`;
accounts payable 應付賬款
!
K|5bK
accounts receivable 應收賬款 Sa2>`":d
accumulated profits 累積利益 )"Ztlhs`#
adjusting entry ?#123;整記錄 I`NjqyTW
adjustment ?#123;整 8WnwQ%;m?
administration expense 管理費用 O
/
[cpRe
advances 預付 j?'GZ d"B
advertising expense 廣告費 `OSN\"\ad
agency 代理 $Xq!L
agent 代理人 #%DE;
agreement 契約 t.mVO]dsj
allotments 分配數 / m=HG^!
allowance 津貼 x7O-Y~[2
amalgamation 合併 21"1NJzP
amortization 攤銷 XI^QF;,
amortized cost 應攤成本 dAuJXGo
annuities 年金
O({2ivX
applied cost 已分配成本 Jv^h\~*jH
applied expense 已分配費用 Bz,?{o6s)Q
applied manufacturing expense 己分配製造費用 }_ 9Cxji
apportioned charge 攤派費用 .9wk@C(Eh_
appreciation 漲價 J{Q|mD=
article of association 公司章程 #\
=F O>
assessment 課稅 ^
0Mt*e{q
assets 資產 &Xf}8^T<V
attorney fee 律師費 \-g)T}g,I
audit 審計 ov, hI>0!D
auditor 審計員 q<M2,YrbAI
average 平均數 wpN=,&!
average cost 平均成本 >7 ="8
bad debt 壞賬 Rb'|EiNPw
balance 餘額
PUUwv_
balance sheet 資產負債表 7' Mm205\
bank account 銀行賬戶 ?`?)QE8
bank balance 銀行結存 4%4 }5UYN
bank charge 銀行手續費 \.-bZ$
bank deposit 銀行存款 #{;k{~;PF
bank discount 銀行貼現 7<*yS310
bank draft 銀行匯票 [@
.!~E)P
bank loan 銀行借款 ~A\GT$
bank overdraft 銀行透支 fb~ytl<
bankers acceptance 銀行承兌 J\b^)
bankruptcy 破產 A6thXs2
bearer 持票人 .6Pw|xu`Pw
beneficiary 受益人 U>Slc08N
bequest 遺產 F1yqxWHeo
bill 票據 qv!2MUw\j
bill of exchange 匯票 #"G]ke1l$
bill of lading 提單 Bx<
<~[Ws}
bills discounted 貼現票據 .:F%_dS D
bills payable 應付票據 X9V *UXTc
bills receivable 應收票據
$|@
(
board of directors 董事會 ZpQ)IHA.
bonds 債券 2fL;-\!y(
bonus 紅利 dl.p\t(1
book value 賬面價值 ,
K~}\CR
bookkeeper 簿記員 5j?3a1l0
bookkeeping 簿記 _z|65H
branch office general ledger 支店往來賬戶 =c\>(2D
broker 經紀人 =%TWX[w
brought down 接前 .[ICx
brought forward 接上頁 !2f[}.6+
budget 預算 &OH={Au
by-product 副產品 xqu
}cz
by-product sales 副產品銷售 b0Ps5G\ u
capital 股本 ,?
^ p(w
capital income 資本收益 uxr #QA
capital outlay 資本支出 s;ls qQk
capital stock 股本 H&