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。 ,~nrNkhp
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acceptance 承兌 k/,7FDO?m
account 賬戶 e jh0Wfl
accountant 會計員 VBq|j"o0"
accounting 會計 X6-;vnlKN
accounting system 會計制度 #<o=W#[
accounts payable 應付賬款 #gc v])to
accounts receivable 應收賬款 8~j1
accumulated profits 累積利益 r>_40+|&
adjusting entry ?#123;整記錄 k;(r:k^
adjustment ?#123;整 A81'ca/
administration expense 管理費用 FByA4VxB
advances 預付 S>;+zVF]
advertising expense 廣告費 5MHcgzyp
agency 代理 Yow
agent 代理人 IcJQC
agreement 契約 8s9ZY4_
allotments 分配數 Y_=
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allowance 津貼
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amalgamation 合併 =Y
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amortization 攤銷 ;)23@6{R%
amortized cost 應攤成本 n`.JI(|
annuities 年金 _~.S~;o!b
applied cost 已分配成本 bR'UhPs-8;
applied expense 已分配費用 A/sM
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applied manufacturing expense 己分配製造費用 ,!vI@>nhG
apportioned charge 攤派費用 g@|2z
appreciation 漲價 3,^.
article of association 公司章程 HB*H%>L{"B
assessment 課稅 TOw;P:-
assets 資產 ^^T
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attorney fee 律師費 c|s7cG$+-
audit 審計 *X\J[$!
auditor 審計員
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average 平均數 /N7.|XI.
average cost 平均成本 a\B'Qe+
bad debt 壞賬 2?nEHIUT
balance 餘額 p+
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balance sheet 資產負債表 x(7Q5Uk\
bank account 銀行賬戶 #pnB+h&tE
bank balance 銀行結存 L>&9+<-B
bank charge 銀行手續費 #<DS-^W!
bank deposit 銀行存款 D9JHx+Xf>
bank discount 銀行貼現 ymb{rKkN3
bank draft 銀行匯票 PVaqKCj:6W
bank loan 銀行借款 .&2~gA
bank overdraft 銀行透支 |_mN:(3
bankers acceptance 銀行承兌
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bankruptcy 破產 R1~wzy
bearer 持票人 B &e'n<
beneficiary 受益人 Xbu P_U'
bequest 遺產 ."Q}2
bill 票據 IG90
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bill of exchange 匯票 PZihC
bill of lading 提單 6z2%/P-'
bills discounted 貼現票據 W>(w&k]%B
bills payable 應付票據 2H/{OQ$
bills receivable 應收票據 |4rq
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board of directors 董事會 \)i,`bz
bonds 債券 sAS[wcOQ
bonus 紅利 jI%glO'2
book value 賬面價值 Sq]QRI/
bookkeeper 簿記員 r7FpR!
bookkeeping 簿記 JPM~tp?;<
branch office general ledger 支店往來賬戶 dP?QPky{9
broker 經紀人 o(yyj'=(
brought down 接前 7Y5.GW\^
brought forward 接上頁 @H$Sv
budget 預算 EMzJyGt7
by-product 副產品 nP_)PDTFp
by-product sales 副產品銷售 O9rA3qv
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capital 股本 W5>emx'>
capital income 資本收益 F+!9T
capital outlay 資本支出 U |Uc|6
capital stock 股本 w+$~ds
capital stock certificate 股票 LfN,aW
carried down 移後 z"-oD*ICw
carried forward 移下頁 \027>~u
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cash 現金
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cash account 現金賬戶 zKT4j1h
cash in bank 存銀行現金 EHK+qrym
cash on delivery 交貨收款 fr`Q
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cash on hand 庫存現金
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cash payment 現金支付 $LVzhQlD
cash purchase 現購 }Fsr"RER@{
cash sale 現沽
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cashier 出?#123;員 qRHT~ta-?
cashiers check 本票 S]NT +XM
certificate of deposit 存款單折 _*Ej3=u
certificate of indebtedness 借據 "^)GnK +-
certified check 保付支票 QH_Ds,oH=
certified public accountant 會計師 "R"{xOQl
charges 費用 3H|drj:KV
charge for remittances 匯水手續費 8nwps(3
charter 營業執照 }WhRJr`a
chartered accountant 會計師 ^6J*:(eM
chattles 動產 `g<0FQA
check 支票 Mh
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che stub 支票存根
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closed account 己結清賬戶 V9jxmu F,
closing 結算 LTB
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closing entries 結賬紀錄 {yDQncq'^
closing stock 期末存貨 - ,?LS w
closing the book 結賬 O[\mPFu5
columnar journal 多欄日記賬 Ze <)B
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combination 聯合 1Vc~Sa
commission 佣金 USaa#s4'
commodity 商品 5H1N]v+
common stock 普通股 q]Kv.x]$R
company 公司 =
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compensation 賠償 AD+OQLG]`
compound interest 複利 t+K1ArQc
consignee 承銷人 qOIVuzi*
consignment 寄銷 T2_iH=u
consignor 寄銷人 UD.Zn
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consolidated balance sheet 合併資產負債表 H>},{ z
consolidated profit and loss account 合併損益表 '$rCV,3q
consolidation 合併 ?J-\}X
construction cost 營建成本 >TiEYMW
construction revenue 營建收入
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contract 合同 ;&'r yYrex
control account 統制賬戶 OMM5ALc(F
copyright 版權 [!MS1vc;
corporation 公司 yFS{8yrRUU
cost 成本 H_Xk;fM
cost accounting 成本會計 ^;F5ymb3U
cost of labour 勞工成本 @4MQ021(
cost of production 生產成本 bYZU}Kl;(
cost of manufacture 製造成本 >; tE.CJH
cost of sales 銷貨成本 A3*(c3
cost price 成本價格 UWhJkJsX
credit 貸方 sT "q]
credit note 收款通知單 W;l0GxOxQ
creditor 債權人 .;qh>Gt
crossed check 橫線支票 }"SqB{5e(
current account 往來活期賬戶 tCm]1ZgRW
current asset 流動資產 "R=~-, ~
current liability 流動負債 B?yjU[/R
current profit and loss 本期損益 M< .1U?_#
debit 借方 NqGSoOjIO2
debt 債務 I>##iiKN
debtor 債務人 C/H;|3.X
deed 契據 Z`86YYGK
deferred assets 遞延資產 ~I9o* cq
deferred liabilities 遞延負債 2i;ox*SfpU
delivery 交貨 cA|vH^:
delivery expense 送貨費 qS"#jxc==+
delivery order 出貨單 }/h&`0z`
demand draft 即期匯票 k{=dV
demand note 即期票據 <=D
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demurrage charge 延期費 N3*1,/,l.
deposit 存款 ^\kH^
deposit slip 存款單 #
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depreciation 折舊 #HW<
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direct cost 直接成本 ez.a
direct labour 直接人工 -|f0;Fl
director 董事 KV$4}{
discount 折扣 }S3 oX$
discount on purchase 進貨折扣 F3]VSI6^E,
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