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。 -"L)<J@gQ?
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acceptance 承兌 T7W*S-IW
account 賬戶 8.ek_r
accountant 會計員 [ e4)"A"
accounting 會計 =2%EIZ0oW
accounting system 會計制度 F\.n42Tz
accounts payable 應付賬款 Ed/@&52z0
accounts receivable 應收賬款 :j/PtNT@
accumulated profits 累積利益 =l`xXma
adjusting entry ?#123;整記錄 +~ro*{3
adjustment ?#123;整
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administration expense 管理費用 x/$s:[0B#
advances 預付 #80*3vi~F
advertising expense 廣告費 UXB[3SP
agency 代理 SU, t,i
agent 代理人 tK&.0)*=
agreement 契約 [c?']<f4
allotments 分配數 "AjtNL5
allowance 津貼 x{io*
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amalgamation 合併 HF-Msu6
amortization 攤銷 Y[8w0ve-g
amortized cost 應攤成本 F<q3{}1zR
annuities 年金 ]rM{\En
applied cost 已分配成本 FAu G`zu
applied expense 已分配費用 \\jB@O
applied manufacturing expense 己分配製造費用 zO>N 3pMv
apportioned charge 攤派費用 Hk-)fl#dr
appreciation 漲價 `+b>@2D_
article of association 公司章程 n5_r
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assessment 課稅 #)%N+Odnr
assets 資產 r;w_B
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attorney fee 律師費 tkdhT8_
audit 審計 Y_`D5c:
auditor 審計員 YgaJ*%\
average 平均數 P f oAg*
average cost 平均成本 =K2Dxu_:
bad debt 壞賬 "fLGXbNQ
balance 餘額 =5&)^
balance sheet 資產負債表 O?@1</r^
bank account 銀行賬戶 {Ny\9r
bank balance 銀行結存 fmie,[
bank charge 銀行手續費 ?Gl'-tV
bank deposit 銀行存款 ( DwIAO/S
bank discount 銀行貼現 kP%W:4l0
bank draft 銀行匯票 a<Pi J?
bank loan 銀行借款 #;juZ*I
bank overdraft 銀行透支 w_^&X;0^
bankers acceptance 銀行承兌 XzQ=8r>l
bankruptcy 破產 .Gl&K|/{j
bearer 持票人 /#$bb4
beneficiary 受益人 fDq,
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bequest 遺產 t; n6Q0
bill 票據 `<t{NJ&f
bill of exchange 匯票 ( ~pcPGUG
bill of lading 提單 HH6b{f@
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bills discounted 貼現票據 p)tac*US
bills payable 應付票據 ;-=y}DK
bills receivable 應收票據 0[D5]mcv
board of directors 董事會 &+`l
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bonds 債券 ,@!8jar@w}
bonus 紅利 ^iubqtT]
book value 賬面價值 {R8Q`2R
bookkeeper 簿記員 iCN@G&rVw
bookkeeping 簿記 LF%1)x
branch office general ledger 支店往來賬戶 #`GW7(M
broker 經紀人 z/fRd6|[
brought down 接前 1s\10 hK1c
brought forward 接上頁 1:7>Em<s
budget 預算 O)Nt"k7
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by-product 副產品 t@.gmUUA
by-product sales 副產品銷售 =&"Vf!7YR7
capital 股本 Z/wh?K3y
capital income 資本收益 kRiWNEw
capital outlay 資本支出 '! 1ts @
capital stock 股本 1`O`!plD+
capital stock certificate 股票 zwU8i VDe
carried down 移後 LEhku4U.
carried forward 移下頁 =AL95"cH~
cash 現金 77i |a]Kd
cash account 現金賬戶 RMC|(Q<
cash in bank 存銀行現金 S$+ v? Y`)
cash on delivery 交貨收款 q'(WIv@
cash on hand 庫存現金 bwVv#Z\r
cash payment 現金支付 qoZ* sV
cash purchase 現購 +1d\ZZA|6&
cash sale 現沽 $:u,6|QsS=
cashier 出?#123;員 + {hxEDz
cashiers check 本票 sxThz7#i)
certificate of deposit 存款單折 V2 VsJ
certificate of indebtedness 借據 tEN]0`
certified check 保付支票 Qlb@A z
certified public accountant 會計師 2 )j\Lg_M
charges 費用 ]nX.zE|F
charge for remittances 匯水手續費 Z~ ?:r
charter 營業執照 e_1mO 5z
chartered accountant 會計師 Ka_UVKwMro
chattles 動產 ,dVCbAS@
check 支票 @O45s\4-*
che stub 支票存根 @0
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closed account 己結清賬戶 /kw4":{]
closing 結算 >t D-kzN
closing entries 結賬紀錄 o B6"D
closing stock 期末存貨 #
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closing the book 結賬 s=%HT fw
columnar journal 多欄日記賬 ?>%u[g
combination 聯合 22BJOh
commission 佣金 'oT}jI
commodity 商品 I.8|kscM
common stock 普通股 G0Wd"AV+
company 公司 >`{i[60r
compensation 賠償 UkqLLzL
compound interest 複利 gE
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consignee 承銷人 mlVv3mVyR<
consignment 寄銷 mr('zpkRq
consignor 寄銷人 tjd"05"@:
consolidated balance sheet 合併資產負債表 >
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consolidated profit and loss account 合併損益表 3LXpe8$lJ
consolidation 合併 $AXz/fGV
construction cost 營建成本 %<M<'jxSca
construction revenue 營建收入 8PEOi
contract 合同 Bw_Ih|y,w
control account 統制賬戶 hf?^#=k
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copyright 版權 rmabm\QY
corporation 公司 `PW=_f={
cost 成本 &R5M&Iw
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cost accounting 成本會計 M:I,j
cost of labour 勞工成本 #
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cost of production 生產成本 J,D{dYLDD
cost of manufacture 製造成本 gx6&'${=#
cost of sales 銷貨成本 I2W2B3D` c
cost price 成本價格 /7lkbL
credit 貸方 eAuJ}U
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credit note 收款通知單 \
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creditor 債權人 ;
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crossed check 橫線支票 *
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current account 往來活期賬戶 >|'6J!Op
current asset 流動資產 kyjH~mK4
current liability 流動負債 6)3eB{$;
current profit and loss 本期損益 f.f4<_v'h
debit 借方 O#EBR<CuK
debt 債務 ?Tl@e
debtor 債務人 +[qkG.
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deed 契據 -of= Lp
deferred assets 遞延資產 IRU2/Y cg
deferred liabilities 遞延負債 xsTxc&0^
delivery 交貨 ZF
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delivery expense 送貨費 Ue8D:CM
delivery order 出貨單 W" !amMQ
demand draft 即期匯票 ^KaMi_--
demand note 即期票據 B.G!7>=
demurrage charge 延期費 @i68%6H`?
deposit 存款 {+[gf:Ev
deposit slip 存款單 t<k8 .9
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depreciation 折舊 +|H'Ij$
direct cost 直接成本 u#,]>;
direct labour 直接人工 :$tW9*\KY
director 董事 p)jxqg
discount 折扣 C49
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discount on purchase 進貨折扣 E+)Go-rS(
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