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。 ?X1#b2s
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acceptance 承兌
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account 賬戶 &^H
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accountant 會計員 Uk9g^\H<D
accounting 會計 h"ylpv+
accounting system 會計制度 %},gE[N!J
accounts payable 應付賬款 /WfVG\NF
accounts receivable 應收賬款 %np#Bv-L
accumulated profits 累積利益 t["D
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adjusting entry ?#123;整記錄 \gkajY-?
adjustment ?#123;整 q9!9OcN2
administration expense 管理費用 4QNR_w
advances 預付 uH[0kh
advertising expense 廣告費 ^j %UZ
agency 代理 ;Y^RF?un
agent 代理人 obq}#
agreement 契約 p'qH [<s
allotments 分配數 xW =$j|
allowance 津貼 6~ `bAe`}
amalgamation 合併 g-FZel
amortization 攤銷 (Y)h+}n5N
amortized cost 應攤成本 #pSOZX
annuities 年金 ai4^NJn
applied cost 已分配成本 RH Vv}N0
applied expense 已分配費用 SWb5K0YRn
applied manufacturing expense 己分配製造費用 5-HJ&Q
apportioned charge 攤派費用 e,&%Z
appreciation 漲價 sjgR \`AU
article of association 公司章程 _kN%6~+U
assessment 課稅 %}XMhWn{
assets 資產 ]4mj 1g&C
attorney fee 律師費 G3+a+=e
audit 審計 zI! R-Nb
auditor 審計員 `YNC_r#tG
average 平均數 B5HdC%8/}
average cost 平均成本 X&.$/xaT
bad debt 壞賬 [9om"'
balance 餘額 ZHlin#"
balance sheet 資產負債表 ~#_$?_/(
bank account 銀行賬戶 YBIe'(p
bank balance 銀行結存 43=-pyp
bank charge 銀行手續費 dY@Tt&k8E
bank deposit 銀行存款 jA4v?(AO}#
bank discount 銀行貼現 kZ-~
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bank draft 銀行匯票 ',`4 U F
bank loan 銀行借款 r/sRXM:3cZ
bank overdraft 銀行透支 I%>]!X
bankers acceptance 銀行承兌 0Y*gJ!a
bankruptcy 破產 KH>sCEt
bearer 持票人 X]MM7hMuR
beneficiary 受益人 -^Km}9g
bequest 遺產 h$ iyclX
bill 票據 y'|W['
bill of exchange 匯票 .N5R?fmD
bill of lading 提單 dzNaow*0&V
bills discounted 貼現票據
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bills payable 應付票據 nQ!#G(_nO
bills receivable 應收票據 T.PZ}4
board of directors 董事會 T>Rf?%o
bonds 債券 Ox*T:5
bonus 紅利
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book value 賬面價值 n[:AV
bookkeeper 簿記員 QqK{~I|l
bookkeeping 簿記 >wk=`&+V@
branch office general ledger 支店往來賬戶 p
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broker 經紀人 ?Gv!d
brought down 接前 IcA\3j
brought forward 接上頁 VfC[U)w*vm
budget 預算 C+]q
by-product 副產品 UFAMbI
by-product sales 副產品銷售 xiOrk
capital 股本 |XA aKZA
capital income 資本收益
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capital outlay 資本支出 M
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capital stock 股本 'j<:FUDJ
capital stock certificate 股票 0/00W6r0
carried down 移後 ;7^j-6
carried forward 移下頁 Ta\8>\6
cash 現金 RQ)!KlY
cash account 現金賬戶
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cash in bank 存銀行現金 Z=Y_;dS9
cash on delivery 交貨收款 z0Z\d
cash on hand 庫存現金 Hs`
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cash payment 現金支付 OG?j6qhpl
cash purchase 現購 i&'^9"Z)O
cash sale 現沽 a(43]d&
cashier 出?#123;員 # pjyhH@
cashiers check 本票
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certificate of deposit 存款單折 ~)m t &
certificate of indebtedness 借據 Rw
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certified check 保付支票 >5~Zr$
certified public accountant 會計師 >?{iv1
charges 費用 60~>f)vu
charge for remittances 匯水手續費 }!yD^:[5
charter 營業執照 CMxjX
chartered accountant 會計師 {cyo0-9nv
chattles 動產 ?(NT!es
check 支票 QOh w
che stub 支票存根 ,ORG"]_F
closed account 己結清賬戶 hzuMTKH9
closing 結算 )<x;ra^
closing entries 結賬紀錄 hKzBq*cV
closing stock 期末存貨 $6&GAJe
closing the book 結賬 WP@JrnxO\`
columnar journal 多欄日記賬 @F(3*5c_Y
combination 聯合 %L \{kUam
commission 佣金 ",aT<lw.
commodity 商品 qvfAG 0p
common stock 普通股 Ubw!/|mi
company 公司 3e!Yu.q:
compensation 賠償 }2BH_
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compound interest 複利 .t^UK#@#4
consignee 承銷人 WP%{{zR$
consignment 寄銷 8NAWA3^B
consignor 寄銷人 hDD~,/yVxs
consolidated balance sheet 合併資產負債表 |!xfIR>=F
consolidated profit and loss account 合併損益表 ++Ys9Y)*,
consolidation 合併 !AD0-fZ
construction cost 營建成本 Ky'3z"
construction revenue 營建收入 +Sd x8 Z5
contract 合同 eA*Jfb
control account 統制賬戶 srChY&h?<
copyright 版權 :9x084ESR)
corporation 公司 iQm.]A
cost 成本 ]2xx+P#Y
cost accounting 成本會計 L`HH);Ozw
cost of labour 勞工成本 ZXsY-5$#d-
cost of production 生產成本 7k`*u) Q
cost of manufacture 製造成本 ><#2O
cost of sales 銷貨成本 An8%7xa7
cost price 成本價格 %];h|[ax]
credit 貸方 lEyG9Xvi
credit note 收款通知單 n$OE~YwP{
creditor 債權人 vU8FHVytV
crossed check 橫線支票 Q0L@.`~
current account 往來活期賬戶 B::4Qme
current asset 流動資產 rKy-u
current liability 流動負債 C$'D]fX
current profit and loss 本期損益 Av;q:x?
debit 借方 J2oWssw"
debt 債務 N)vk0IM!
debtor 債務人 >TlW]st
deed 契據 XYK1-m}2
deferred assets 遞延資產 ;
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deferred liabilities 遞延負債 c+Q.?vJ
delivery 交貨 Uaus>Frx.T
delivery expense 送貨費 n ,&/D
delivery order 出貨單 ?2?S[\@`0U
demand draft 即期匯票 hr_9;,EPh
demand note 即期票據 nL":0!DTRD
demurrage charge 延期費 EI=Naq
deposit 存款 $KwI}>E4
deposit slip 存款單 PkPDVv
depreciation 折舊 w'oo-.k
direct cost 直接成本 qLQ <1>u
direct labour 直接人工 c%AFo]H
director 董事 wQD0vsD
discount 折扣 Yo~LckFF
discount on purchase 進貨折扣 <fC@KY>#
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