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。 J
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acceptance 承兌 s}% M4
account 賬戶 >s?S+W[L
accountant 會計員 =>af@C.2
accounting 會計 1HZO9cXJ
accounting system 會計制度 ';=O 0)u
accounts payable 應付賬款 %n: k#
accounts receivable 應收賬款 kq,ucU%>p
accumulated profits 累積利益 = {wcfhUl+
adjusting entry ?#123;整記錄 )f<z%:I+Z
adjustment ?#123;整 4Ic*9t3
administration expense 管理費用 V /V9B2.$
advances 預付 xjj6WED
advertising expense 廣告費 _t #k,;
agency 代理 r
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agent 代理人 lv+TD!b
agreement 契約 (c
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allotments 分配數 >e[i5
allowance 津貼 P! #[mio
amalgamation 合併 (rm?jDm
amortization 攤銷 JHTSU
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amortized cost 應攤成本 )C]gld;8
annuities 年金 76h ,]xi
applied cost 已分配成本 (S\[Y9
applied expense 已分配費用 wyO4Y
applied manufacturing expense 己分配製造費用 @8r pD"x
apportioned charge 攤派費用 6.nCV0xA
appreciation 漲價 o]M5b;1
article of association 公司章程 Ks`J([(W&
assessment 課稅 S2GxV/E
assets 資產 ~<F8ug#
attorney fee 律師費 y''z5['
audit 審計 *]/zc1Q4M
auditor 審計員 54R#W:t
average 平均數 GM f
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average cost 平均成本 M {T-iW"
bad debt 壞賬 uH- l%17
balance 餘額 "N bq#w\
balance sheet 資產負債表 2?ez,*-[
bank account 銀行賬戶 \B,@`dw
bank balance 銀行結存 0Y{yKL
bank charge 銀行手續費 ~^fZx5
bank deposit 銀行存款 N.{
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bank discount 銀行貼現 Ata:^qI
bank draft 銀行匯票 P'[3Fqe
bank loan 銀行借款 ;dZZ;#k%
bank overdraft 銀行透支 Hp!-248 S
bankers acceptance 銀行承兌 EGU
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bankruptcy 破產 HjD8u`qQ
bearer 持票人 W^LY'ypT
beneficiary 受益人 o5uph=Q{
bequest 遺產 BdblLUGK#
bill 票據 .p]RKS=(:
bill of exchange 匯票 '3DXPR^B6
bill of lading 提單 9FYUo
bills discounted 貼現票據 >T
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bills payable 應付票據 F]]]y5t
bills receivable 應收票據 4`]^@"{
board of directors 董事會 %JD,$pPs
bonds 債券 gANuBWh8T
bonus 紅利 }DfshZ0QM
book value 賬面價值 [KaAXv
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bookkeeper 簿記員 Yz"#^j}Kg
bookkeeping 簿記
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branch office general ledger 支店往來賬戶 =I;ZMJR
broker 經紀人 Pz |>
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brought down 接前 s6v;
brought forward 接上頁 j2.|ln"!
budget 預算 {19PL8B~}
by-product 副產品 )SRefW
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by-product sales 副產品銷售 u9GQU
capital 股本 A _
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capital income 資本收益 ;jvBF4Lb>
capital outlay 資本支出 ]kRfB:4ED
capital stock 股本 JNYFD8J~
capital stock certificate 股票
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carried down 移後 `nv~NLkl
carried forward 移下頁 a# y;dK
cash 現金 q#ClnG*
cash account 現金賬戶 %D}kD6=
cash in bank 存銀行現金 ?o4C;
cash on delivery 交貨收款 T?soJ]A
cash on hand 庫存現金 #TX/aKr:
cash payment 現金支付 #Z`q+@@]A
cash purchase 現購 ,+vy,<e&
cash sale 現沽 M!A}NWF
cashier 出?#123;員 .4M.y:F
cashiers check 本票 I{9QeRI
certificate of deposit 存款單折 H*&f: