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。 0^27grU>
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acceptance 承兌
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account 賬戶 FzDZ<dJ
accountant 會計員 J:{$\m'
accounting 會計 -RSPYQjz
accounting system 會計制度 Zv`j+b
accounts payable 應付賬款 #\Q{?F!4
accounts receivable 應收賬款 b0~AN#Es
accumulated profits 累積利益 t:|+U:! >
adjusting entry ?#123;整記錄 k]vrqjn Q
adjustment ?#123;整 *=- o0 c
administration expense 管理費用 |CC(`<\R
advances 預付 x}w"2[fL
advertising expense 廣告費 3Mnm2*\
agency 代理 Bhy:"
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agent 代理人 NbD"O8dL~E
agreement 契約 >@2l/x8;
allotments 分配數 ]aqHk
allowance 津貼 W.xlS
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amalgamation 合併 09f:%!^u
amortization 攤銷 ,C#Mf@b
amortized cost 應攤成本 $uA?c&
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annuities 年金 @aG1
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applied cost 已分配成本 /ry#q%?
applied expense 已分配費用 [w%MECTe
applied manufacturing expense 己分配製造費用 T:$zNX<f
apportioned charge 攤派費用 blwdcdh
appreciation 漲價 `Z3Qx~fx
article of association 公司章程 YHVJg?H3
assessment 課稅 Y4%Bx8
assets 資產 *cdr,AD?lH
attorney fee 律師費 6,"fH{Bd
audit 審計 "d a%@Zy
auditor 審計員 z2m%L0
average 平均數 t|gEMDGa3
average cost 平均成本 x*H4o{o0
bad debt 壞賬 >uok\sX
balance 餘額 OIF0X!
balance sheet 資產負債表
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bank account 銀行賬戶 C+r<DC3
bank balance 銀行結存 f`5e0;zm
bank charge 銀行手續費 `?Pk~7
bank deposit 銀行存款 Gs*FbrY
bank discount 銀行貼現 +$MNG
bank draft 銀行匯票 })V9d
bank loan 銀行借款 KzRw)P
bank overdraft 銀行透支 _P!J0
bankers acceptance 銀行承兌 W;]*&P[[
bankruptcy 破產 ,3G8afo
bearer 持票人 Y[AL!h
beneficiary 受益人 %}+!%A.3
bequest 遺產 $73j*@EQA
bill 票據 (k9{&mPJ
bill of exchange 匯票 DiK@>$v
bill of lading 提單 <RmI)g>'_^
bills discounted 貼現票據 Q 'R@'W9
bills payable 應付票據 0`=#1u8
bills receivable 應收票據 1}e1:m]r
board of directors 董事會 pYo]lO
bonds 債券 .:tAZZ
bonus 紅利 k
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book value 賬面價值 QE&rpF7l{
bookkeeper 簿記員 6!} @vp![
bookkeeping 簿記 N|c;Qzl
branch office general ledger 支店往來賬戶 [&n2 yt
broker 經紀人 5Sd+Cc
brought down 接前 :CO>g=`
brought forward 接上頁 }&d@6m]
budget 預算 uBLI!N-G
by-product 副產品 X>w(^L*>
by-product sales 副產品銷售 /TTmMx*
capital 股本 '>AOJaA
capital income 資本收益 z
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capital outlay 資本支出 :E/]Bjq$;
capital stock 股本 etdI:N*x
capital stock certificate 股票 /,'D4s:Gg
carried down 移後 o5gt`H"
carried forward 移下頁 i]8HzKuiW
cash 現金 kP9DCDO`[5
cash account 現金賬戶 G>{
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cash in bank 存銀行現金 <syMrXk)R(
cash on delivery 交貨收款 $LLkYOwI
cash on hand 庫存現金
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cash payment 現金支付 +
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cash purchase 現購 *.wX9g9\
cash sale 現沽 DVxW2J
cashier 出?#123;員 h#9X0u7j
cashiers check 本票 <Q'J=;vV
certificate of deposit 存款單折 2xvTij
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certificate of indebtedness 借據 Qvh: hkR
certified check 保付支票 1BK-uv:
certified public accountant 會計師 Al="ss&2
charges 費用 R]e?<,"X
charge for remittances 匯水手續費 )J4XM(
charter 營業執照 fOEw]B#@
chartered accountant 會計師 +^n [B
chattles 動產 e&zZr]vs]l
check 支票 GGcNaW'
che stub 支票存根 d@~Hp?
closed account 己結清賬戶 X4LU/f<f
closing 結算 ZI4[v>
closing entries 結賬紀錄 x
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closing stock 期末存貨 )%lPa|7s
closing the book 結賬 ,)3%@MwO
columnar journal 多欄日記賬 e[f}L xln
combination 聯合 s86Ij>VLf
commission 佣金 To1 .U)do
commodity 商品 Jylav:
common stock 普通股 Vo^
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company 公司 F)'kN2
compensation 賠償 n}(/>?/
compound interest 複利 P!@b:.$
consignee 承銷人 %
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consignment 寄銷 .}Va~[0j
consignor 寄銷人 ehB (?
consolidated balance sheet 合併資產負債表 5hwe ul>S
consolidated profit and loss account 合併損益表 Eb66GXF[
consolidation 合併 Q$!dPwDg
construction cost 營建成本 }t }
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construction revenue 營建收入 x5[wF6A
contract 合同 F]kn4zr
control account 統制賬戶 k@MAi*
copyright 版權 -0rc4<};h
corporation 公司 K
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cost 成本 0Z9>%\km_
cost accounting 成本會計 b_2bg>|;
cost of labour 勞工成本 g,Z8I;A^
cost of production 生產成本 ^ Q]I)U
cost of manufacture 製造成本 aMdWT4
cost of sales 銷貨成本 Fd!Np7xw
cost price 成本價格 #!="b8F
credit 貸方 ayR=GqZ1
credit note 收款通知單 [w&B>z=g$
creditor 債權人 G^E"#F
crossed check 橫線支票 .d{@`^dh1]
current account 往來活期賬戶 qzD<_ynA
current asset 流動資產 UXpF$=
current liability 流動負債 .!|\Y!]^r
current profit and loss 本期損益 Gf` `0F)
debit 借方 aQ
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debt 債務 /BEE.`6yI5
debtor 債務人 1.29%O8V_
deed 契據 [t
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deferred assets 遞延資產 h"R{{yf2
deferred liabilities 遞延負債 4
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delivery 交貨 +S/OMkC
delivery expense 送貨費 klpYtQ
delivery order 出貨單 CshYUr -
demand draft 即期匯票
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demand note 即期票據 cV8Bl="gqe
demurrage charge 延期費 p1}umDb%
deposit 存款 u*n%cXY;J/
deposit slip 存款單 {\:"OcP #
depreciation 折舊 T,G
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direct cost 直接成本 o
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direct labour 直接人工 M/<>'%sj
director 董事 ":igYh
discount 折扣 ::<v; `l
discount on purchase 進貨折扣 BOc2<M/\
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