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。 ;_mgiKHg
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acceptance 承兌 k$ZRZ{
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account 賬戶 ]Nnxnp
accountant 會計員 \hs/D+MCk
accounting 會計 r_b8,I6{]
accounting system 會計制度 ]i-P-9PA4
accounts payable 應付賬款 fNmE,~
accounts receivable 應收賬款 a?5WKO
accumulated profits 累積利益 ?qju
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adjusting entry ?#123;整記錄 EkN_8(w
adjustment ?#123;整 CQ@LmTW[
administration expense 管理費用 J'oDOn.M
advances 預付 R'rTE
advertising expense 廣告費 #v{ Y=$L
agency 代理 60xa?8<cg
agent 代理人 C">`' G2
agreement 契約 [/
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allotments 分配數 {DU"]c/S
allowance 津貼 ?n)Xw)]
amalgamation 合併 x>}B#
amortization 攤銷 YTQ5sFuGM
amortized cost 應攤成本 +T9Q_e*
annuities 年金 Vwjk[ DOL
applied cost 已分配成本 z8IPhE@
applied expense 已分配費用 59V#FWe-
applied manufacturing expense 己分配製造費用 js~tKUvg
apportioned charge 攤派費用 >9ob *6q,
appreciation 漲價 Yl$X3wi
article of association 公司章程 rvW!7-R
assessment 課稅 x
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assets 資產 59.$ULQVMY
attorney fee 律師費 v2d<o[[C
audit 審計 Y=r!2u6r~
auditor 審計員 IE2CRBfs
average 平均數 ]fj- `==
average cost 平均成本 grr'd+_ e
bad debt 壞賬 JjQ8|En
balance 餘額 1@xP(XS
balance sheet 資產負債表 2d-{Q8Pi
bank account 銀行賬戶 jAXR`D
bank balance 銀行結存 T=WNBqKo]
bank charge 銀行手續費 YydA6IK4
bank deposit 銀行存款 QIQ
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bank discount 銀行貼現 $*k)|4
bank draft 銀行匯票 UVrQV$g!
bank loan 銀行借款 2UiR~P]%
bank overdraft 銀行透支 K}x_nW
bankers acceptance 銀行承兌 Y,C=@t@_
bankruptcy 破產 ylu2R0] (
bearer 持票人 +IrZ
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beneficiary 受益人 NetYg]8`
bequest 遺產 f-4.WW2FN
bill 票據 E!zX)|Z<
bill of exchange 匯票 3)3Hck
bill of lading 提單 -ey)J
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bills discounted 貼現票據 :}Ok$^5s
bills payable 應付票據 [& ^RP,N~
bills receivable 應收票據 )>\4ULR83
board of directors 董事會 []zua14F6
bonds 債券 @D~B{Hg
bonus 紅利 #Q}_e7t
book value 賬面價值 O
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bookkeeper 簿記員 :$?Q D
bookkeeping 簿記 >)NQH9'1
branch office general ledger 支店往來賬戶 T?n-x?e
broker 經紀人 ;\qXbL7
brought down 接前
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brought forward 接上頁 /;Yy@oc
budget 預算 vg)Z]F=t(
by-product 副產品 -p`L%xj\
by-product sales 副產品銷售 " !-Kd'V
capital 股本 |f\D>Y%)
capital income 資本收益 eCWPhB6l
capital outlay 資本支出 ~EEs}i
capital stock 股本 :Xfn@>;3ui
capital stock certificate 股票 ='}#`',
carried down 移後 zC=a3
carried forward 移下頁 ,(N[*)G
cash 現金 T/l1qcf`wT
cash account 現金賬戶 8O7Yv<
cash in bank 存銀行現金 y(5:}x&E
cash on delivery 交貨收款 px=]bALU
cash on hand 庫存現金 'H|~u&?
cash payment 現金支付 &J$##B
cash purchase 現購 CE ~@}
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cash sale 現沽 \K7t'20
cashier 出?#123;員 ZSB?Y1wG
cashiers check 本票 $'{=R 45Z
certificate of deposit 存款單折 r8[T&z@_
certificate of indebtedness 借據 wfR&li{
certified check 保付支票 &w85[zs
certified public accountant 會計師 Q9c)k{QZ
charges 費用 8AL\ST51x"
charge for remittances 匯水手續費 Dz;HAyPj
charter 營業執照 aC!EWgwW[
chartered accountant 會計師 D."=k{r.
chattles 動產 [/|zH'j:
check 支票 G-u]L7t&1
che stub 支票存根 s_[VHPN
closed account 己結清賬戶 0fArF*
closing 結算 eg<pa'Hw
closing entries 結賬紀錄 Y3Oz'%B
closing stock 期末存貨 =-#G8L%Q
closing the book 結賬 O=}g4c
columnar journal 多欄日記賬 t
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combination 聯合 8 lT{1ro
commission 佣金 ]*N1t>fb
commodity 商品 ^YlI>_3s
common stock 普通股 H'DVwnn>ik
company 公司 eSfnB_@x2
compensation 賠償 5l{Ts04k%
compound interest 複利 86
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consignee 承銷人 8)j@aiF`
consignment 寄銷 3n]79+w@z
consignor 寄銷人 @S^ASDuQU7
consolidated balance sheet 合併資產負債表 <RXw M6G2
consolidated profit and loss account 合併損益表
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consolidation 合併 `<frgXu64
construction cost 營建成本 rD
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construction revenue 營建收入 d`y!cu2}
contract 合同 [}z,J"Un
control account 統制賬戶 #7G*GbKY
copyright 版權 ~h$wH{-U#
corporation 公司 %*}Y6tl '|
cost 成本 W7sn+g\
cost accounting 成本會計
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cost of labour 勞工成本 !t#F/C
cost of production 生產成本 5's~>up&
cost of manufacture 製造成本 EGVM)ur
cost of sales 銷貨成本 <vV_%uoM
cost price 成本價格 A7Po 3n%Q
credit 貸方 j5$GFi\kB
credit note 收款通知單 Na{Y}0=^y
creditor 債權人 B1!kn}KlL{
crossed check 橫線支票 nz]&a1"&
current account 往來活期賬戶 U/ od~29
current asset 流動資產 ?)D^~/
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current liability 流動負債 O`[aU%4b
current profit and loss 本期損益 EgjR^A1W2
debit 借方 I\O\,yPhhP
debt 債務 &@FhR#pUQ
debtor 債務人 zeb=8Dg
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deed 契據 [iP#VM-N
deferred assets 遞延資產 WKfkKk;G
deferred liabilities 遞延負債 <AH1i@4
delivery 交貨 Z<?OwAWz
delivery expense 送貨費 S$
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delivery order 出貨單 saf&dd
demand draft 即期匯票 !]yO^Ob.E
demand note 即期票據 .B2]xfo"`
demurrage charge 延期費 w"Y` ]2
deposit 存款 co8"sz0(U
deposit slip 存款單 dt@P>rel
depreciation 折舊 2_^aw[-
direct cost 直接成本 (t+;O;
direct labour 直接人工 (V`Md\NL`
director 董事 ~^jq(:d)
discount 折扣 tJViA`@x
discount on purchase 進貨折扣 uo%P+om_}
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