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。 RLQ*&[A}
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acceptance 承兌 _IU5HT}2
account 賬戶 TeZu*c
accountant 會計員 Px?"5g#+
accounting 會計 >+i+_^]
accounting system 會計制度 X.#9[3U+
accounts payable 應付賬款 b g0ix"
accounts receivable 應收賬款 `/R. 5;$|
accumulated profits 累積利益 CL5^>.}
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adjustment ?#123;整 ='kCY}dkO
administration expense 管理費用 s@
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advances 預付 9&^5!R8
advertising expense 廣告費 $;ny`^8
agency 代理 e&ZTRgYdi
agent 代理人 XHgW9 ;M!
agreement 契約 1l^[%0
allotments 分配數
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allowance 津貼 #H Jlm1d
amalgamation 合併 G){+.X4g3
amortization 攤銷 oo]P}ra
amortized cost 應攤成本 |)jR|8MAE
annuities 年金 j<Pw0?~s6
applied cost 已分配成本 ]QHZ[C
applied expense 已分配費用 d
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applied manufacturing expense 己分配製造費用 q%A>q;l:
apportioned charge 攤派費用 wS7Vo{#@\
appreciation 漲價 Bmt8yR2
article of association 公司章程 =$^}"}$
assessment 課稅 k:j?8o3
assets 資產 _RzoXn{1e
attorney fee 律師費 vYLspZ;S
audit 審計 9'|k@i:
auditor 審計員 c@]G;> o
average 平均數 XD!}uDZ^
average cost 平均成本 }NV<k
bad debt 壞賬 %O[1yZh
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balance 餘額 }4c$_
balance sheet 資產負債表 N@'l:N'f4
bank account 銀行賬戶 #
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bank balance 銀行結存 !_c6 `o
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bank charge 銀行手續費 @sd{V
bank deposit 銀行存款 Ty!V)i
bank discount 銀行貼現 6b` Jq>v
bank draft 銀行匯票 _Y6Ezh.
bank loan 銀行借款 hlc g[Qdo*
bank overdraft 銀行透支 l_2l/ff9
bankers acceptance 銀行承兌 7uv"# mq
bankruptcy 破產 8"ZcK xDk
bearer 持票人 ~_ovQ4@
beneficiary 受益人 ojj
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bequest 遺產 XWz~*@ci
bill 票據 hD,^mru
bill of exchange 匯票 7n;a_Z0s$
bill of lading 提單 l.}gWN9-
bills discounted 貼現票據 T
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bills payable 應付票據 xTcY&
bills receivable 應收票據 8)`
board of directors 董事會 0}kvuuR
bonds 債券 y^{4}^u-^
bonus 紅利 \
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book value 賬面價值 K6~')9Q
bookkeeper 簿記員 R
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bookkeeping 簿記 %2G3+T8*x
branch office general ledger 支店往來賬戶 > -fXn
broker 經紀人 b3GTsX\2|
brought down 接前 kAxJ#RG
brought forward 接上頁 $x+ P)5)
budget 預算 +@@( C9
by-product 副產品 7
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by-product sales 副產品銷售 >Bm>/%2
capital 股本 =7-kD3
capital income 資本收益 dftX$TS
capital outlay 資本支出 dW^#}kN7V
capital stock 股本 hNp.%XnnZ
capital stock certificate 股票 ,~K4+
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carried down 移後 yN#]Q}4
carried forward 移下頁 yW"}%)
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cash 現金 Z3Xgi~c
cash account 現金賬戶 G6"4JTWO
cash in bank 存銀行現金 ydzvjp=
cash on delivery 交貨收款 |ew:}e: k<
cash on hand 庫存現金 lcoJ1+`C
cash payment 現金支付 sQT,@+JEr
cash purchase 現購 $@dPIq4o;}
cash sale 現沽 $T2z
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cashier 出?#123;員 g-+/zEOUS
cashiers check 本票 pl 1CEoe
certificate of deposit 存款單折 "1ZVuI
certificate of indebtedness 借據 f5nAD
certified check 保付支票 2
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certified public accountant 會計師 *b1NVN$
charges 費用 :\1vy5 _
charge for remittances 匯水手續費 Nn5sD3z#
charter 營業執照 Q
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chartered accountant 會計師 &G+
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chattles 動產 <,nd]a
check 支票 CT{X$N
che stub 支票存根 [rhK2fr:i
closed account 己結清賬戶 Lb2/ Te*
closing 結算 C2J@] &