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。 {kb7u5-
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acceptance 承兌 <Z\{ijfvD
account 賬戶 xuVc1jJH
accountant 會計員 %%)y4>I
accounting 會計 Q
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accounting system 會計制度 '$J M2 u
accounts payable 應付賬款 5g$>J)Ry
accounts receivable 應收賬款 IS;[oJef
accumulated profits 累積利益 G)_Zls2;
adjusting entry ?#123;整記錄 L]&y[/\E1
adjustment ?#123;整 h~
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administration expense 管理費用 F" 4;nU
advances 預付 $xF[j9nM
advertising expense 廣告費 @O-\s q
agency 代理 " SP6o
agent 代理人 VUz+_)
agreement 契約 j%J>LeTca
allotments 分配數
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allowance 津貼 6':Egh[;
amalgamation 合併 2v#gCou
amortization 攤銷 ELG9ts+5Uj
amortized cost 應攤成本 Z)@[N
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annuities 年金 ` K0PLxSv
applied cost 已分配成本 %Z,n3iND
applied expense 已分配費用 (A=Z,ed
applied manufacturing expense 己分配製造費用 s<aG
apportioned charge 攤派費用 !$!%era`
appreciation 漲價 3
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article of association 公司章程 .~q>e*8AH
assessment 課稅 ZvO1=*
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assets 資產 uY/CiTWr
attorney fee 律師費 XD_!5+\H1
audit 審計 |`{$Ego:
auditor 審計員 #^$_3AY
average 平均數 &2O~BIRE
average cost 平均成本 B?y[ %i
bad debt 壞賬 _{eA8J(A<
balance 餘額 A4b+:MQ*OX
balance sheet 資產負債表 y=[{:
bank account 銀行賬戶 !-
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bank balance 銀行結存 ^=PY6! iW
bank charge 銀行手續費 CVEo<Tz
bank deposit 銀行存款 f|)~_JH
bank discount 銀行貼現 m|
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bank draft 銀行匯票 |L:X$oM
bank loan 銀行借款 -%{+\x2
bank overdraft 銀行透支 O'3/21)|y
bankers acceptance 銀行承兌 IR;3{o
bankruptcy 破產 -dfs8 [i
bearer 持票人 {MDM= ;WP_
beneficiary 受益人 TqOH(={
bequest 遺產 #TH(:I=[
bill 票據 4Mt RI
bill of exchange 匯票 V{x[^+w7X~
bill of lading 提單 1rLxF{,
bills discounted 貼現票據 ~C3Ada@4
bills payable 應付票據 GxC\Nj#
bills receivable 應收票據 )p:+!sX(
board of directors 董事會 'm-5
bonds 債券 ?U1Nm~'UZ
bonus 紅利 >$=l;jO`n
book value 賬面價值 eIN0
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bookkeeper 簿記員 aH8]$e8_,\
bookkeeping 簿記 p1mAoVxR
branch office general ledger 支店往來賬戶 }nO%q6|\V
broker 經紀人 kXlI*h
brought down 接前 .NxskXq)
brought forward 接上頁 'Z#>K*
budget 預算 pE X Q
by-product 副產品 `gJ$fTi&
by-product sales 副產品銷售 141xi;o
capital 股本 g@Y]$ey%A
capital income 資本收益 E]r<t#
capital outlay 資本支出 '- #QK'p
capital stock 股本 s|TO9N)pO
capital stock certificate 股票 2:e7'}\D.
carried down 移後 yw89*
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carried forward 移下頁 Bqb`WX[<`
cash 現金 T\:*+W37
cash account 現金賬戶 soX^$l
cash in bank 存銀行現金 q]SH'Wd
cash on delivery 交貨收款 ~lqNWL^l
cash on hand 庫存現金 ]6O(r)k
cash payment 現金支付 OIjG`~Rx
cash purchase 現購 4-$kcwA
cash sale 現沽 [k
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cashier 出?#123;員 Ra:UnA
cashiers check 本票 @uG/2'B(
certificate of deposit 存款單折 ej=}OH4
certificate of indebtedness 借據 y6MkaHW[m
certified check 保付支票 A6
certified public accountant 會計師 X gtn}7N.
charges 費用 eW}
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charge for remittances 匯水手續費 u^WZsW
charter 營業執照 HsT6 #K
chartered accountant 會計師 $Q,]2/o6n
chattles 動產 r@wE?hK
check 支票 CoWT
che stub 支票存根 (|3?wX'2U
closed account 己結清賬戶
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closing 結算 #cb9g
closing entries 結賬紀錄 cFuQ>xR1
closing stock 期末存貨 ")nKFs5
closing the book 結賬 lE8_Q *ev
columnar journal 多欄日記賬 cHVu6I?h
combination 聯合 $~?)E;S
commission 佣金 ZZfi,0R
commodity 商品 X?/32~\
common stock 普通股 f rV_5yK'
company 公司 mD*!<<Sw
compensation 賠償 o? K>ji!
compound interest 複利 h53G$Ol.
consignee 承銷人 d(|4 +^>
consignment 寄銷 tq=M 9c
consignor 寄銷人 {>TAnb?n
consolidated balance sheet 合併資產負債表 _)4zm
consolidated profit and loss account 合併損益表 ]+tO
consolidation 合併 jW[EjhsH
construction cost 營建成本 fWF!% |L
construction revenue 營建收入 RK)ikLgp
contract 合同 + EKp*Vje
control account 統制賬戶 vVsaGW
copyright 版權 Qkw_9
corporation 公司 o_[I#PT
cost 成本 qP=a:R-
cost accounting 成本會計 7ks!0``
cost of labour 勞工成本 s=z$;1C
cost of production 生產成本 v`:!$U*
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cost of manufacture 製造成本 `q1-yH0~4
cost of sales 銷貨成本 `/WOP`'zM
cost price 成本價格 yHZ&5
credit 貸方 (dV7N
credit note 收款通知單 kY'C'9p
creditor 債權人 OGq=OW
crossed check 橫線支票 <Oy2JjY
current account 往來活期賬戶 WW7E*kc
current asset 流動資產 ]2|KG3t
current liability 流動負債 2&A
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current profit and loss 本期損益 ygUX ]*m!
debit 借方 m+ #G*
debt 債務 d/YQ6oKU
debtor 債務人 Uf
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deed 契據
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deferred assets 遞延資產 xZloEfv.B
deferred liabilities 遞延負債 `
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delivery 交貨 f&&Ao
delivery expense 送貨費 \fYPz }wt
delivery order 出貨單 xq%BR
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demand draft 即期匯票 p-7?S^!l
demand note 即期票據 gs~u8"B
demurrage charge 延期費 jX t5.9 t
deposit 存款 /~?[70B}E
deposit slip 存款單 1Eryw~,,9i
depreciation 折舊 ax2#XSCO
direct cost 直接成本 R m2M
direct labour 直接人工 F0kQ/x
director 董事 5\}QOL
discount 折扣 i/C0
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discount on purchase 進貨折扣 DnF|wS
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