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。 Mvue>)g~>
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acceptance 承兌 kMK0|+
account 賬戶 *`|xa@1v`
accountant 會計員 sa&`CEa
accounting 會計 WF-jy7+
accounting system 會計制度 _si 5z
accounts payable 應付賬款 -)B_o#2=2
accounts receivable 應收賬款
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accumulated profits 累積利益 \gkhSLq
adjusting entry ?#123;整記錄 zfE8=d8U
adjustment ?#123;整 _G-y{D_S&
administration expense 管理費用 w3"L5;oH
advances 預付 (X
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advertising expense 廣告費 P[-do
agency 代理 -ycdg'v
agent 代理人 G&Dl($
agreement 契約 f>$RR_
allotments 分配數 122s7A
allowance 津貼 AD^I1]2f
amalgamation 合併 rjiHP;-t1
amortization 攤銷 }IZw6KiN
amortized cost 應攤成本 VH~YwO!x
annuities 年金 7)Vbp--b#
applied cost 已分配成本 <ShA_+Nd
applied expense 已分配費用 ;9WUt,R
applied manufacturing expense 己分配製造費用 0MroHFh9`
apportioned charge 攤派費用 :fwt PvLo
appreciation 漲價 xpO;V}M|
article of association 公司章程 .4 U*.Rf
assessment 課稅 M2w'cdHk
assets 資產 :b(W&iBWhI
attorney fee 律師費 AoOA.t6RVo
audit 審計 qB,0(I1-!
auditor 審計員 ^9Cu?!xu0
average 平均數 L'S,=NYXY
average cost 平均成本 ZZZ9C#hK^9
bad debt 壞賬 ,OubKcNg
balance 餘額 a*LfT<hmU3
balance sheet 資產負債表 T@i*
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bank account 銀行賬戶 Eyjsbj8
bank balance 銀行結存 dr}
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bank charge 銀行手續費 8
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bank deposit 銀行存款 __Ksn^I
bank discount 銀行貼現 TEY~E*=}$
bank draft 銀行匯票 'sH_^{V2
bank loan 銀行借款 &mmaoWR
bank overdraft 銀行透支 ~Ck OiWC0
bankers acceptance 銀行承兌 Jy%?"wn
bankruptcy 破產 ]uypi#[
bearer 持票人 pc0{
beneficiary 受益人 d6'G
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bequest 遺產
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bill 票據 w(aHB8T
bill of exchange 匯票 S}
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bill of lading 提單 0"%dPKi
bills discounted 貼現票據 <{bxOr+
bills payable 應付票據 b^C27s
bills receivable 應收票據 Tn1V+)
board of directors 董事會 ltDohm?
bonds 債券 z8awND
bonus 紅利 YfB)TK\W9/
book value 賬面價值 B+U:=591
bookkeeper 簿記員 hEu_mw#
bookkeeping 簿記 +Tu?PuT7k
branch office general ledger 支店往來賬戶 -u'"l(n)~
broker 經紀人
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brought down 接前 ls:oC},p*
brought forward 接上頁 ^ex\S8j
budget 預算 |r Aot2
by-product 副產品 4jC)"tch
by-product sales 副產品銷售 Z;81"
capital 股本 +sjzT[ Dn
capital income 資本收益 A2:}bb~H
capital outlay 資本支出 ~Ay)kv;
capital stock 股本 F[Mwd &P@
capital stock certificate 股票 CAC4A
carried down 移後 rf%lhBv
carried forward 移下頁 ;[R6rV
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cash 現金 8I/3T
cash account 現金賬戶 lMGO4U[z
cash in bank 存銀行現金 aMhVO(+FW
cash on delivery 交貨收款 *$-X&.h[
cash on hand 庫存現金 dGBjV #bNT
cash payment 現金支付 *YeQCt-l
cash purchase 現購 aF^NYe
cash sale 現沽 XyE$0i~t
cashier 出?#123;員 pN5kcvQ
cashiers check 本票 -i2rcH
certificate of deposit 存款單折 w=WF$)ZU
certificate of indebtedness 借據 Uc {m##!
certified check 保付支票 ^wd@mWxx
certified public accountant 會計師 O;<wDh)Yt
charges 費用 zG6l8%q'UE
charge for remittances 匯水手續費 e!jy6t
charter 營業執照 N~8H\
chartered accountant 會計師 'Y)aGH(
chattles 動產 8(\}\4G_
check 支票 U _5`
che stub 支票存根 <z,)4z++
closed account 己結清賬戶 j@z IJ
closing 結算 K$h\<_V
closing entries 結賬紀錄 . &j+&
closing stock 期末存貨 z eT`kZ
closing the book 結賬 J@I>m N1\
columnar journal 多欄日記賬 [A84R04_%
combination 聯合 0<\|D^m=&h
commission 佣金 W^L^7
commodity 商品 ?yef?JI$p
common stock 普通股 l5Bm.H_
company 公司 -[-oz0`Sl{
compensation 賠償 YJ6~P
compound interest 複利 js81@WX!c
consignee 承銷人 apk,\L@sZ
consignment 寄銷 WDIin6u-
consignor 寄銷人 B-C$>H^
consolidated balance sheet 合併資產負債表 -| m3=#
consolidated profit and loss account 合併損益表 (O0 Ry2uk
consolidation 合併 80@\e
construction cost 營建成本 J#Hh4Kc
construction revenue 營建收入 (46'#E z[F
contract 合同 ?^%[*OCCC!
control account 統制賬戶 Yn~fnI{
copyright 版權 r/!,((Z\
corporation 公司 '2
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cost 成本 dRJ
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cost accounting 成本會計 XMI*obS'z
cost of labour 勞工成本 3s!6rT_=)d
cost of production 生產成本 G)?*BH
cost of manufacture 製造成本 5Z!$?J4Rl
cost of sales 銷貨成本 8{G!OBxc\.
cost price 成本價格 1z6aMd6.
credit 貸方 larv6ncV
credit note 收款通知單 ISpV={$Zd
creditor 債權人 h(/? 81:
crossed check 橫線支票 OOSf<I*>
current account 往來活期賬戶 -iDs:J4Iq
current asset 流動資產 M?h{'$T
current liability 流動負債 '\#q7YjaL
current profit and loss 本期損益 03fOm
debit 借方 _h-agn4[i
debt 債務 :.+w'SEn4M
debtor 債務人 eVf D&&@
deed 契據 ydzsJ+dx
deferred assets 遞延資產 ]jhi"BM
deferred liabilities 遞延負債 uBbQJvL
delivery 交貨 @n)?=[p
delivery expense 送貨費 Ep;uz5 ^8
delivery order 出貨單 71nZi`AR
demand draft 即期匯票 vMp=\U-~^
demand note 即期票據 U7x
demurrage charge 延期費 9!n:hhJM
deposit 存款 oWY3dc
deposit slip 存款單 0vqH-)}
depreciation 折舊 u;q
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direct cost 直接成本 L>14=Pr^(
direct labour 直接人工 %" H:z
director 董事 %HG+|)b
discount 折扣 fS4foMI63)
discount on purchase 進貨折扣 XS&Pc
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