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。 MNd\)nX
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acceptance 承兌 UucI>E3?P{
account 賬戶 ^?VQ$o2
accountant 會計員 7Bp7d/R-
accounting 會計 'E_~|C
accounting system 會計制度 AEyvljv
accounts payable 應付賬款 LORcf 1X/
accounts receivable 應收賬款 l*1|B3#m!
accumulated profits 累積利益 3PNdc}h
adjusting entry ?#123;整記錄 ODxZO3
adjustment ?#123;整 |sZqqgZ-
administration expense 管理費用 Q1,sjLO-a
advances 預付 7Z< ~{eD,
advertising expense 廣告費 R/hIXO
agency 代理 .G O0xn
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agent 代理人 dht0PZdx?
agreement 契約 WoEK #,I;
allotments 分配數 :
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allowance 津貼 SGAzeymw
amalgamation 合併 DzAZv/h76
amortization 攤銷 ?_NKyiu95
amortized cost 應攤成本 Xqf,_I=V
annuities 年金 .Kb3VNgwvm
applied cost 已分配成本 UT<e/
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 VzP az\e
apportioned charge 攤派費用 sey,J5?
appreciation 漲價 |?!i},Ki;
article of association 公司章程 KNVu[P)rv
assessment 課稅 nuce(R
assets 資產 Qm%PpQ^Lz3
attorney fee 律師費 !zA@{gvEc
audit 審計 _?tpO61g>
auditor 審計員 u R0UfKK
average 平均數 OIcXelS:@k
average cost 平均成本 Pxlc RF
bad debt 壞賬 ;k <dp7^
balance 餘額 1R2IlUlzFr
balance sheet 資產負債表 m
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bank account 銀行賬戶 I!sT=w8V
bank balance 銀行結存 uz8LF47@:-
bank charge 銀行手續費 40t xZFQ0
bank deposit 銀行存款 ){;XI2
bank discount 銀行貼現 P%3pM*.
bank draft 銀行匯票 9wvlR6z;u
bank loan 銀行借款 f"ezmZI
bank overdraft 銀行透支 ]S6Gz/4aV+
bankers acceptance 銀行承兌 '2(m%X\6
bankruptcy 破產 /LD3Bb)O
bearer 持票人 G
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beneficiary 受益人 FdU]!GO-X
bequest 遺產 4>KF`?%4
bill 票據 Zy}tZ RG
bill of exchange 匯票 ~YYnn7)
bill of lading 提單 GJ ^c^`
bills discounted 貼現票據 w#"\*SKK
bills payable 應付票據 ^ ""edCs
bills receivable 應收票據 Tq
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board of directors 董事會 s3>a
bonds 債券 -%asHDQ{
bonus 紅利 I3t5S;_8
book value 賬面價值 Tgdy;?
bookkeeper 簿記員 aO' #!k*R
bookkeeping 簿記 $dL..QH^K
branch office general ledger 支店往來賬戶 z(|^fi(
broker 經紀人 xcB\Y:
brought down 接前 4#$#x=:
brought forward 接上頁 2\xw2VQ@P
budget 預算 28MMH
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by-product 副產品 /_C2O"h
by-product sales 副產品銷售 \x<8
capital 股本 ^6s im 2
capital income 資本收益 B8@mL-Z-;
capital outlay 資本支出 .
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capital stock 股本 Ca2r<|uA
capital stock certificate 股票 IKD{3cVL
carried down 移後 @Cj!MZ=T
carried forward 移下頁 +,Eam6g{
cash 現金 v3-/ [-XB:
cash account 現金賬戶 Blpk
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cash in bank 存銀行現金 QYH-"-)
cash on delivery 交貨收款 f}:C~L!
cash on hand 庫存現金 yaUtDC.|
cash payment 現金支付 !=[Y yh
cash purchase 現購 `^M
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cash sale 現沽 U&^q#['
cashier 出?#123;員 &jqaW2
cashiers check 本票 T+Oqd\05.+
certificate of deposit 存款單折 t~Q9}+
certificate of indebtedness 借據
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certified check 保付支票 eaw!5]huu
certified public accountant 會計師 UK =ELvt]
charges 費用 NRRJlY
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charge for remittances 匯水手續費 cx\"r
charter 營業執照 h@,ja
chartered accountant 會計師 ^z?b6kTC
chattles 動產 e(c\ U}&
check 支票 ~A0
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che stub 支票存根 VPMu)1={:p
closed account 己結清賬戶 g4?2'G5m?
closing 結算 A7p4M?09
closing entries 結賬紀錄 N`8K1{>BH
closing stock 期末存貨 Al$z.i?R
closing the book 結賬 h<.5:a
columnar journal 多欄日記賬 "[)G{VzT
combination 聯合 T4eJ:u* ;
commission 佣金 'xW=
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commodity 商品 BA;r%?MRL
common stock 普通股 _"8n&=+
company 公司 8_Oeui(i
compensation 賠償 O
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compound interest 複利 T;w:^XW
consignee 承銷人 |$Yk)z3
consignment 寄銷 eg[EFI.h
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 |#Gxqq'
consolidated profit and loss account 合併損益表 @6
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consolidation 合併 V?mP7
construction cost 營建成本 9b.
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construction revenue 營建收入 ghQ B
contract 合同 s:T%,xS
control account 統制賬戶 _>gz&
copyright 版權 3.&BhLT
corporation 公司 x9lA';})
cost 成本 8ro`lX*F@2
cost accounting 成本會計 j<A
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cost of labour 勞工成本 4n,&,R r#
cost of production 生產成本 DV5hTw0
cost of manufacture 製造成本 8hGyh#
cost of sales 銷貨成本 bZowc {!\
cost price 成本價格 yF)o_OA[uR
credit 貸方 n
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credit note 收款通知單 Ev fvU:z
creditor 債權人 T3w%y`K
crossed check 橫線支票 K+3-XhG
current account 往來活期賬戶 WK%cbFq(
current asset 流動資產 x'|ty[87
current liability 流動負債 [LVXXjkFI
current profit and loss 本期損益 $QJ3~mG2
debit 借方 %i9S"
debt 債務 5`h 6oFxGp
debtor 債務人 pqG>|#RG
deed 契據 OUv )`K
deferred assets 遞延資產 AR |4^
deferred liabilities 遞延負債 G(E1c"?
delivery 交貨 **q8vhJM
delivery expense 送貨費 is;g`m
delivery order 出貨單 "Q: Gd6?h;
demand draft 即期匯票 Q{/z>-X\x
demand note 即期票據 E ,i^rA m
demurrage charge 延期費 (-C)A-Uo&
deposit 存款 HUKrp*Hv
deposit slip 存款單 .6y+van
depreciation 折舊 P1F-Wy1
direct cost 直接成本 GQ(Y#HSq
direct labour 直接人工 l*ltS(?
director 董事
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discount 折扣 v
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discount on purchase 進貨折扣 eMGJx "a
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