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。 t SST.o3
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acceptance 承兌 M18H1e@Al
account 賬戶 H-?wEMi)*u
accountant 會計員 Wq bfZx
accounting 會計 QHt;c
accounting system 會計制度 ;(a\F
accounts payable 應付賬款 'bH',X8gF
accounts receivable 應收賬款 |G2hm8
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accumulated profits 累積利益 ~s}0z&v^te
adjusting entry ?#123;整記錄 ;l^4/BR
adjustment ?#123;整 }pE8G#O&
administration expense 管理費用 T6X%.tR>`
advances 預付 j3Ng] @N
advertising expense 廣告費 81\$X
agency 代理 e
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agent 代理人 UbBo#(TZ)
agreement 契約 4_CV.?
allotments 分配數 4Xna}7
allowance 津貼 IrJPP2Q
amalgamation 合併 T&?0hSYt
amortization 攤銷 E$$pO.\
amortized cost 應攤成本 h[5<S&
annuities 年金 ?)B"\#`t
applied cost 已分配成本 Zk#^H*jgx
applied expense 已分配費用 @ljvTgZ(X
applied manufacturing expense 己分配製造費用 -qki^!Y?
apportioned charge 攤派費用 o8!gV/oy
appreciation 漲價 aR }|^ex
article of association 公司章程 Rp~#zt9:
assessment 課稅 vYh_<Rp5
assets 資產 O1/U3/2/d
attorney fee 律師費 oo{5:
audit 審計 e=11EmN9
auditor 審計員 /Q7cQ2[EU
average 平均數 O|#N$a&_N
average cost 平均成本 btq`[gAF\
bad debt 壞賬 )P6n,\
balance 餘額 _Qy3A T~
balance sheet 資產負債表 K^V*JH\G
bank account 銀行賬戶 T [w]w
bank balance 銀行結存 Jjb(l W
bank charge 銀行手續費 UWdPB2x[
bank deposit 銀行存款 \bt+46y@]
bank discount 銀行貼現 ap;tggi(H
bank draft 銀行匯票 E$z)$`"1
bank loan 銀行借款 Cdjh/+!f
bank overdraft 銀行透支 >
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bankers acceptance 銀行承兌 7wt2|$Qz
bankruptcy 破產 -+1it
bearer 持票人 Nw'3gJ:
beneficiary 受益人 7m;2M]BRi
bequest 遺產 ]w _,0q
bill 票據 &9CKI/K:
bill of exchange 匯票 v1hrRf2<
bill of lading 提單 O*3x'I*a
bills discounted 貼現票據 ?^z!yD\
bills payable 應付票據 :kycIM]s
bills receivable 應收票據 c5uT'P"
board of directors 董事會 [3a-1,
bonds 債券 >uN`q1?l'
bonus 紅利 zcrLd={
book value 賬面價值 !B==cNq
bookkeeper 簿記員 myT z
bookkeeping 簿記 {~g(WxE
branch office general ledger 支店往來賬戶 d*26;5~\
broker 經紀人 CPq{M.B
brought down 接前 RUTlwTdv
brought forward 接上頁 G"CV
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budget 預算 <BIj
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by-product 副產品 :uZfdu
by-product sales 副產品銷售 |H67ny&K^&
capital 股本 %Z-^Bu8;y
capital income 資本收益 ?^i$} .%W
capital outlay 資本支出 TlExw0i!
capital stock 股本 7@g8nv(p
capital stock certificate 股票 R9SJ;TsE
carried down 移後 ,jWMJ0X/N=
carried forward 移下頁 fI%+
cash 現金 Wxl^f?I`:
cash account 現金賬戶 z\Y+5<