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。 CtE <9?
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acceptance 承兌 Y InPmR
account 賬戶 cXbQ
accountant 會計員 jPEOp#C
accounting 會計 5Yr$tl\k
accounting system 會計制度 n..R'vNj
accounts payable 應付賬款 RuWu#tk
accounts receivable 應收賬款 d'[]
accumulated profits 累積利益 +u
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adjusting entry ?#123;整記錄 `!y/$7p
adjustment ?#123;整 b}J,&eYD
administration expense 管理費用 Uf#9y182*c
advances 預付 \CrWKBL
advertising expense 廣告費 .svlJSx
agency 代理 A>%mJ3M
agent 代理人 Le*gdoW .
agreement 契約 Yz? 8n
allotments 分配數
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allowance 津貼 XPT@ LM
amalgamation 合併 qz8Jvgu?
amortization 攤銷 v)<|@TD)
amortized cost 應攤成本 )wCV]TdF
annuities 年金 );d"gv(]D
applied cost 已分配成本 A$-\Er+f
applied expense 已分配費用 j.+}Z |
applied manufacturing expense 己分配製造費用 ]K|td)1X
apportioned charge 攤派費用 #sM*<
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appreciation 漲價 (W5JVk_o
article of association 公司章程 j> dL:V&`
assessment 課稅 t>h:s3c
assets 資產 F&a)mpFv3c
attorney fee 律師費 G
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audit 審計 n
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auditor 審計員 uA~?z:~=
average 平均數 Zx)gLD
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average cost 平均成本 zo:NE00
bad debt 壞賬 lQ#='Jqfp
balance 餘額 vfdTGM`3
balance sheet 資產負債表 LL+PAvMg
bank account 銀行賬戶 B!((N{4H+
bank balance 銀行結存 3|=L1Pw#
bank charge 銀行手續費 /&W~:F
bank deposit 銀行存款 ,M=s3D
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bank discount 銀行貼現 9*2
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bank draft 銀行匯票 .qs5xGg#9
bank loan 銀行借款 f0+vk'Z
bank overdraft 銀行透支 ._TN;tR~'
bankers acceptance 銀行承兌 0A')zKik
bankruptcy 破產 /]-a 1
bearer 持票人 dz1kQzOU*
beneficiary 受益人 6mV^akapv
bequest 遺產 }ZJJqJ`*e
bill 票據 '3fN2[(
bill of exchange 匯票 UdcrX`^.
bill of lading 提單 Suy +XHV
bills discounted 貼現票據 :ka^ztXG
bills payable 應付票據 @4=Az1W*
bills receivable 應收票據 C/MQY:X4
board of directors 董事會 mX[J15
bonds 債券 z@v2t>@3k
bonus 紅利 =b#:j:r
book value 賬面價值 WJy\{YAG
bookkeeper 簿記員 1u~a*lO}
bookkeeping 簿記 fndbGbl8p
branch office general ledger 支店往來賬戶 {\gpXVrn_
broker 經紀人 wY"BPl]b
brought down 接前 3EH7HW
brought forward 接上頁 ;*cCaB0u
budget 預算 UmG|_7
by-product 副產品 wY3|5kbDj
by-product sales 副產品銷售 +#9 4X)*
capital 股本 .JV y}^Q\
capital income 資本收益 PJ0~ymE1~G
capital outlay 資本支出 v/9ZTd
capital stock 股本 Mms|jFoQ
capital stock certificate 股票 _uLpU4# ?
carried down 移後 c:u*-lYmK%
carried forward 移下頁 6V%}2YE?X
cash 現金 7Q9Hk(Z9
cash account 現金賬戶 E+qLj|IU
cash in bank 存銀行現金 \<*F#3U1
cash on delivery 交貨收款 l<GN<[/.+
cash on hand 庫存現金 5WJ ~%"O
cash payment 現金支付 a1y<Y`SC9
cash purchase 現購 kSzap+ nB?
cash sale 現沽 }P0bNY5?%
cashier 出?#123;員 Z@Zg3AVU
cashiers check 本票 b4-g
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certificate of deposit 存款單折 {$hWz (
certificate of indebtedness 借據 Gd_0FF .
certified check 保付支票 8wvHg_U6W
certified public accountant 會計師 qnboXG
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charges 費用 zKGZg>q
charge for remittances 匯水手續費 DxNob-Fr
charter 營業執照 T` h%=u|D
chartered accountant 會計師 [0y,K{8t
chattles 動產 R}gdN-941
check 支票 H'zAMGZa
che stub 支票存根 g;'S5w9S
closed account 己結清賬戶 py:L-5
closing 結算 * @]wT'
closing entries 結賬紀錄 C/Tk`C&
closing stock 期末存貨 (m:Q'4Ep
closing the book 結賬 {l,&F+W$C
columnar journal 多欄日記賬 &uRT/+18W3
combination 聯合 JxtzI2
commission 佣金 nplt
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commodity 商品 jH9PD
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common stock 普通股 mMwV5\(
company 公司 zPp22
compensation 賠償 s_/@`kd{
compound interest 複利 )VkVZf | S
consignee 承銷人 ocWl]h].
consignment 寄銷 "h_f-vP
consignor 寄銷人 ]pBEoktp
consolidated balance sheet 合併資產負債表 .O1w-,=
consolidated profit and loss account 合併損益表 >^Wpc
consolidation 合併 Ft11?D
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construction cost 營建成本 /C Xg$%\
construction revenue 營建收入 1[O cZCS
contract 合同 PL&>pM
control account 統制賬戶 "$farDDoF
copyright 版權 H!]&"V77
corporation 公司 xaVX@ 3r.3
cost 成本 M?sax+'
cost accounting 成本會計 %C,zR&]F
cost of labour 勞工成本 "[~yu*
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cost of production 生產成本 h<3b+*wYJC
cost of manufacture 製造成本 0SYJ*7lPX
cost of sales 銷貨成本 Yq00<kIDJ
cost price 成本價格 )jgz(\KZ
credit 貸方 gU+yqT7=
credit note 收款通知單 N.q~\sF^
creditor 債權人 Xydx87L/-e
crossed check 橫線支票 Zqm%qm:
current account 往來活期賬戶 `oikSx$vB.
current asset 流動資產 DSRc4|L
current liability 流動負債 bT2c&VPCE
current profit and loss 本期損益 ;%2+Tc-7I
debit 借方 "KK}}$>
debt 債務 e8 ]C
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debtor 債務人 1gK^x^l*f
deed 契據 13/,^?
deferred assets 遞延資產 k
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deferred liabilities 遞延負債 5}hQIO&^%
delivery 交貨 U.SC,;N^
delivery expense 送貨費 A4@z+ebb l
delivery order 出貨單 5l8F.LtO\
demand draft 即期匯票 L]z8'n,
demand note 即期票據 rhPv{6Z|7
demurrage charge 延期費 G`%rnu
deposit 存款 A'jL+dI.
deposit slip 存款單 YX,;z/Jw2
depreciation 折舊 VdM
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direct cost 直接成本 Uz_ob9l<#H
direct labour 直接人工 y|O3*`&m
director 董事 PU.j(0
discount 折扣 A}9^,C$#
discount on purchase 進貨折扣 v1yB
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