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。 }IdkXAB.
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acceptance 承兌 "\]]?&
account 賬戶 ] yWywa\
accountant 會計員 G8MLg #
accounting 會計 % .ss
accounting system 會計制度 jK%
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accounts payable 應付賬款 meXwmO
accounts receivable 應收賬款 g $^Yv4
accumulated profits 累積利益 -s7!:MB%g
adjusting entry ?#123;整記錄 )4hA Fy6l
adjustment ?#123;整 KdzV^6K<c
administration expense 管理費用 `Tk~?aY
advances 預付 s$lJJL
advertising expense 廣告費 b/\l\\$-
agency 代理 )>iPx.hVSS
agent 代理人 S\GxLW@x
agreement 契約 ;#8xRLW
allotments 分配數 b2j~"9
allowance 津貼
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amalgamation 合併 tO D}&
amortization 攤銷 (yeWArQ
amortized cost 應攤成本 L)S
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annuities 年金 g706*o)h
applied cost 已分配成本 kbbHa_;aqV
applied expense 已分配費用 SL\15`[{
applied manufacturing expense 己分配製造費用 E8wkqZN
apportioned charge 攤派費用 RMid}BRE
appreciation 漲價 b `}hw"f
article of association 公司章程 $:UD #eh0?
assessment 課稅
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assets 資產 ,w=u?
attorney fee 律師費 {Q`Q2'@
audit 審計 )jjaY1E
auditor 審計員 T{N8 K K
average 平均數 nU6UjC|3
average cost 平均成本 v-"nyy-&Z
bad debt 壞賬 NSR][h_
balance 餘額 'z=d&K
balance sheet 資產負債表 .ezZ+@LI+#
bank account 銀行賬戶 KFa
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bank balance 銀行結存 l&mY}k
bank charge 銀行手續費 gO@LJ
bank deposit 銀行存款 M6V^ur
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bank discount 銀行貼現 :o~]d
bank draft 銀行匯票 6TXTJ]er
bank loan 銀行借款 9/I
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bank overdraft 銀行透支 #/_ VY.
bankers acceptance 銀行承兌 Ysw&J
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bankruptcy 破產 !\OX}kHX5
bearer 持票人 rd=+[:7L
beneficiary 受益人 ",Fvv
bequest 遺產 *<h )q)HS
bill 票據 23a:q{R
bill of exchange 匯票 X+N8r^&
bill of lading 提單 +=nWB=iCb
bills discounted 貼現票據 YOA)paq+
bills payable 應付票據 Pmd5P:n*,
bills receivable 應收票據 WZP1g kX&M
board of directors 董事會 HXPq+
bonds 債券 !-&;t7R
bonus 紅利 9ESV[
book value 賬面價值 [81q 0@
bookkeeper 簿記員 _~}2@&*G"
bookkeeping 簿記 k%aJ%(
branch office general ledger 支店往來賬戶 O3#eQs
broker 經紀人 UA*Kuad
brought down 接前 cJM.Q_I}Y
brought forward 接上頁 s3K!~v\L]
budget 預算 Lzcea+*uw
by-product 副產品 1?Tj
by-product sales 副產品銷售 YlR9
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capital 股本 C9,Uwz<!]
capital income 資本收益 !\^W *nQ>l
capital outlay 資本支出 XK)0Mt\
capital stock 股本 0JqvV
capital stock certificate 股票 ,"YTG*ky
carried down 移後 mMO]l(a&
carried forward 移下頁 1(e64w@
cash 現金 hf7[<I,jov
cash account 現金賬戶 8==_43
cash in bank 存銀行現金 }_7
cash on delivery 交貨收款 VssWtL
cash on hand 庫存現金 @18}'k
cash payment 現金支付 ySF^^X$J
cash purchase 現購 tX,x% (
cash sale 現沽 8PWEQ<ev7>
cashier 出?#123;員 FJT0lC
cashiers check 本票 %7?Z|'\
certificate of deposit 存款單折 h
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certificate of indebtedness 借據 2@I0p\a
certified check 保付支票 p\.IP2+c
certified public accountant 會計師 D6C h6i5$
charges 費用 #]Jg>
charge for remittances 匯水手續費 ^uPg71r:
charter 營業執照 cIP%t pTW.
chartered accountant 會計師 POX{;[SV
chattles 動產 dQO
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check 支票 Wr'1Y7z
che stub 支票存根 wrsr U
closed account 己結清賬戶 Hxleh><c-
closing 結算 n9-WZsc1
closing entries 結賬紀錄 $ ?|;w,%I
closing stock 期末存貨 ,ne3uPRu7~
closing the book 結賬 JY~CMR5#.O
columnar journal 多欄日記賬 432]yhQ
combination 聯合 5Yww,s
commission 佣金 !fjB oK+
commodity 商品 ;82?ACCP
common stock 普通股 py'xBi6}v
company 公司 D_`NCnYG
compensation 賠償 ~=|QPO(d
compound interest 複利 Sl@Ucc31
consignee 承銷人 !/=.~B
consignment 寄銷 o/oLL w
consignor 寄銷人 ~qK/w0=j
consolidated balance sheet 合併資產負債表 <
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consolidated profit and loss account 合併損益表 #7/39zTK
consolidation 合併 MV07RjeS
construction cost 營建成本 *dPbV.HCl
construction revenue 營建收入
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contract 合同 aK7}}
control account 統制賬戶 DKkilqVM
copyright 版權 '}"&JO~vPj
corporation 公司 \1QY=}
cost 成本 ;k,@^f8
cost accounting 成本會計 v *`M3jb
cost of labour 勞工成本 E=`/}2
cost of production 生產成本 f[ia0w5 m
cost of manufacture 製造成本 `PSjk
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cost of sales 銷貨成本 |"+Ufw^
cost price 成本價格 qv'w 7T
credit 貸方 u(\O@5a
credit note 收款通知單 8 )n g> l
creditor 債權人 NB+/S ;`
crossed check 橫線支票 yrd1J$
current account 往來活期賬戶 !e*T.
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current asset 流動資產 @PctBS<s
current liability 流動負債 VKf&}u/
current profit and loss 本期損益 -:OJX #j
debit 借方 n 8
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debt 債務 %$i
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debtor 債務人 `*D"=5G+
deed 契據 [^^ Pl:+
deferred assets 遞延資產 MH9vg5QKp
deferred liabilities 遞延負債 bZ``*{I/
delivery 交貨 `*U$pg
delivery expense 送貨費 BRM!g9
delivery order 出貨單 8m=O408Q
demand draft 即期匯票 e[0"x.gu
demand note 即期票據 XUD Ztxa
demurrage charge 延期費 EdkIT|c{
deposit 存款 AWKJ@&pA9m
deposit slip 存款單 J0oeCb
depreciation 折舊 a6 1!j>Kx
direct cost 直接成本 JbQY{z!
direct labour 直接人工 +.OdrvN4)
director 董事 xc\zRsY`
discount 折扣 '4Fwh]Ee
discount on purchase 進貨折扣 ,>8w|951'
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