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。 QtHK`f>4#n
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acceptance 承兌 :lU#Dm]
account 賬戶 R :*1Y\o(
accountant 會計員 `(uN_zvH
accounting 會計 vJj}$AlI
accounting system 會計制度 )ko[_OJj
accounts payable 應付賬款 )k[{re
accounts receivable 應收賬款
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accumulated profits 累積利益 Nr"gj$v
adjusting entry ?#123;整記錄 +aQM %~
adjustment ?#123;整 O$ARk+
administration expense 管理費用 #;0F-pt
advances 預付 .Q
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advertising expense 廣告費 0e +Qn&$#4
agency 代理 Z'~/=a)7
agent 代理人 <5!)5+G
agreement 契約 O03N$Jq
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allotments 分配數 ~KYA{^`*
allowance 津貼 PO nF_FC
amalgamation 合併
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amortization 攤銷 9
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amortized cost 應攤成本 SuA
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annuities 年金 'YB{W8bR
applied cost 已分配成本 eGW
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applied expense 已分配費用 kx%\Cz
applied manufacturing expense 己分配製造費用 Y)68
apportioned charge 攤派費用 zeshM8=
appreciation 漲價 O/.8;.d;4Y
article of association 公司章程 1*?XI
assessment 課稅 U!jRF
assets 資產 Mw`S.M. B
attorney fee 律師費 P>EG;u
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audit 審計 ;w;+<
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auditor 審計員 q*<FfO=eQ
average 平均數 *+%$OH,
average cost 平均成本
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bad debt 壞賬 pS "A{k)i
balance 餘額 8/@*6J
balance sheet 資產負債表 zmg
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bank account 銀行賬戶 0HI0/Tvu$<
bank balance 銀行結存 ; EsfHCi)
bank charge 銀行手續費 8&:dzS
bank deposit 銀行存款
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bank discount 銀行貼現 19bqz )
bank draft 銀行匯票 #Cb~-2:+7
bank loan 銀行借款 Lh-+i
bank overdraft 銀行透支 ~H4Tr[8a
bankers acceptance 銀行承兌 m'KEN<)s
bankruptcy 破產 f3*S
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bearer 持票人 *-3*51 jW
beneficiary 受益人 w&Z.rB?
bequest 遺產 ;ykX]5jGh
bill 票據 4|hfzCjMI
bill of exchange 匯票 b?-KC\}v
bill of lading 提單 / &em%/
bills discounted 貼現票據 Z*Fn2I4
bills payable 應付票據 :cA8[!
bills receivable 應收票據 bwK1XlfD.s
board of directors 董事會 CpU
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bonds 債券 c3)6{
bonus 紅利 m' eM&1Ba
book value 賬面價值 #.2} t0*]5
bookkeeper 簿記員 WS+uK b^<
bookkeeping 簿記 g6H` uO
branch office general ledger 支店往來賬戶
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broker 經紀人 ^qtJcMK+hq
brought down 接前 lT8^BT
brought forward 接上頁 {tuGkRY2~
budget 預算 |H
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by-product 副產品 Nkx W*w%}l
by-product sales 副產品銷售 wc ;^C?PX
capital 股本 #;\tgUQ
capital income 資本收益 A<
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capital outlay 資本支出 ^x_+&
capital stock 股本 p@3 <{kLm
capital stock certificate 股票 BAy)P1
carried down 移後 ~,{nBp9*
carried forward 移下頁 8Ib5
cash 現金 U3p Mv|b
cash account 現金賬戶 #"TL*p
cash in bank 存銀行現金 {;= {abj
cash on delivery 交貨收款 /<\do 1
cash on hand 庫存現金 +2m\Sv V
cash payment 現金支付 H,)2Ou-Wn
cash purchase 現購 GC@U['
cash sale 現沽 fRt&-z('
cashier 出?#123;員 lmx'w
cashiers check 本票 ,Z(J; ~
certificate of deposit 存款單折 > M4QEv
certificate of indebtedness 借據 N
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certified check 保付支票 y<)q;fI7
certified public accountant 會計師 51puR8AG>
charges 費用 `7_s@4:
charge for remittances 匯水手續費 #rx@
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charter 營業執照 /&RS+By(i
chartered accountant 會計師 =
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chattles 動產 gal.<SVW
check 支票 t8B==%
che stub 支票存根
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closed account 己結清賬戶 T0BM:ofx
closing 結算 /pz(s+4=
closing entries 結賬紀錄 ]ChN]>o
closing stock 期末存貨 CQ#%v%
closing the book 結賬 xcN
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columnar journal 多欄日記賬 ^qPS&G
combination 聯合
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commission 佣金 zqb3<WP"
commodity 商品 ETq~,g'
common stock 普通股 {pEbi)CF,}
company 公司 oBzjE
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compensation 賠償 R^GLATM
compound interest 複利 CfjVx
consignee 承銷人 |79n
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consignment 寄銷 cz$
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consignor 寄銷人 a\v@^4
consolidated balance sheet 合併資產負債表 EXT_x q
consolidated profit and loss account 合併損益表 )-d&XN7
consolidation 合併 N2`u
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construction cost 營建成本 #zw 'H9l
construction revenue 營建收入 WAp#[mW.fx
contract 合同 ]}jY]
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control account 統制賬戶 QP4`r#,
copyright 版權 wvNddu>@
corporation 公司 Fr
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cost 成本 /,2${$c!
cost accounting 成本會計 m_r_4BP
cost of labour 勞工成本 x 0x/2re
cost of production 生產成本 D[R<H((
cost of manufacture 製造成本 `K\
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cost of sales 銷貨成本 HtGGcO'bqg
cost price 成本價格 dtUt2r)6L;
credit 貸方 #[ hJm'G
credit note 收款通知單 9oJ=:E~CP
creditor 債權人 ejC== Fkc
crossed check 橫線支票 GHo=)NTjy
current account 往來活期賬戶 `)s>},8W!
current asset 流動資產 $NhKqA`0
current liability 流動負債 gDjs:]/YR
current profit and loss 本期損益 zq&,KZ
debit 借方 ~85Pgb<
debt 債務 W]DZ'
debtor 債務人
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deed 契據 nyR4E}@:O
deferred assets 遞延資產 N>4u
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deferred liabilities 遞延負債 sz%'=J~!V
delivery 交貨 : $>TeCm
delivery expense 送貨費 J|2OmbJ e
delivery order 出貨單 Xm}~u?$3
demand draft 即期匯票 ~#jD/
demand note 即期票據 b_T?jCyW
demurrage charge 延期費 GS4
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deposit 存款 BKQI|i
deposit slip 存款單 ghd*EXrF
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depreciation 折舊 {^VvL'n
direct cost 直接成本 ?H_'L4Wv
direct labour 直接人工 wIT}>8o
director 董事 ?4i:$.A
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discount 折扣 *k#M;e
discount on purchase 進貨折扣 D#n^U
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