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。 ?B[Z9Ef"8l
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acceptance 承兌 P+]39p{
account 賬戶 1 iE
accountant 會計員 $<T)_g
accounting 會計 id*UTY
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accounting system 會計制度 n RXf \*"3
accounts payable 應付賬款 ^D6 JckW
accounts receivable 應收賬款 2o{Fp7l
accumulated profits 累積利益 e+2!)w)[
adjusting entry ?#123;整記錄 :yw0-]/DD
adjustment ?#123;整 ku\_M
administration expense 管理費用 O/Da8#S<
advances 預付 S"fnT*:.%
advertising expense 廣告費 }z[O_S,X
agency 代理 vL-%"*>v
agent 代理人 /LJ?JwAvg5
agreement 契約 w\85D|u
allotments 分配數 Amz7j8zJ
allowance 津貼 qA*QFQ'-
amalgamation 合併 m,8A2;&,8
amortization 攤銷 agt7b@-5=
amortized cost 應攤成本 8 v&5)0u
annuities 年金 r$*k-c9Bf
applied cost 已分配成本 ydBoZ3 }
applied expense 已分配費用 A87Tyk2Pi
applied manufacturing expense 己分配製造費用 "IB)=Hc
apportioned charge 攤派費用 PN<Y&/fB
appreciation 漲價 Mc{1Cdj
article of association 公司章程 )%)?M
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assessment 課稅 V_0e/7}Ya
assets 資產 d<
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attorney fee 律師費 z07!i@ue~
audit 審計 `qX'9e3VP+
auditor 審計員 haB$W 4x
average 平均數 CK.Z-_M
average cost 平均成本 b7HS3NYk
bad debt 壞賬 C[&Lh_F\
balance 餘額 %B#
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balance sheet 資產負債表 G!%1<SLi.
bank account 銀行賬戶 KLbP;:sr
bank balance 銀行結存 TN` pai0
bank charge 銀行手續費 a_FJN zL
bank deposit 銀行存款
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bank discount 銀行貼現 oXfLNe6>L
bank draft 銀行匯票 v%B^\S3)
bank loan 銀行借款 =@B9I<GKf
bank overdraft 銀行透支 3wa }p^
bankers acceptance 銀行承兌 00<iv"8
bankruptcy 破產 &W }ooGg
bearer 持票人 Z @j0J[s
beneficiary 受益人 {5_*tV<I
bequest 遺產 {s4:V=J
bill 票據 ]xV7)/b5G
bill of exchange 匯票 KXYq|w
bill of lading 提單 QNn$`Qz.
bills discounted 貼現票據 +-HaYB|p
bills payable 應付票據 j2tw`*S+
bills receivable 應收票據 i7*4hYY
board of directors 董事會 0I079fqk<
bonds 債券 W0l|E&fj[
bonus 紅利 ]Kil/Y
book value 賬面價值 @lBR;B"
bookkeeper 簿記員 5Sk87o1E(d
bookkeeping 簿記 jG8ihi
branch office general ledger 支店往來賬戶 nqy\xK#.^
broker 經紀人 dht1I`i"B
brought down 接前 BQt!L1))
brought forward 接上頁 9%iqequ
budget 預算 %vn rLt$
by-product 副產品 Hd6Qy {,*-
by-product sales 副產品銷售 4z?6[Cg<
capital 股本 JF!!)6!2#
capital income 資本收益 6-<,1Q'D
capital outlay 資本支出 pSay^9ZI
capital stock 股本 &vd9\Pp
capital stock certificate 股票 P}JA"V&
carried down 移後 Y{um1)k
carried forward 移下頁 hDzKB))<w
cash 現金 #%B1,.A
cash account 現金賬戶 aCy2.Qn
cash in bank 存銀行現金 c\"oj&>A
cash on delivery 交貨收款 zgqe@;{
cash on hand 庫存現金 A5B 5pJ
cash payment 現金支付 ,,b_x@y*
cash purchase 現購 7$;mkHu4H%
cash sale 現沽 1rT}mm/e;
cashier 出?#123;員 b8Y1 .y"#
cashiers check 本票 3v5]L3
certificate of deposit 存款單折 Y!CZ?c)@
certificate of indebtedness 借據 f4]nz:2
certified check 保付支票 \S1WF?<,
certified public accountant 會計師 HI)ks~E/
charges 費用 t9W_ [_a9
charge for remittances 匯水手續費 *>zr'Tt,W
charter 營業執照 Kx$
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chartered accountant 會計師 .kvuI6H
chattles 動產 6^}GXfJAc
check 支票 x^9W<
che stub 支票存根 X -6Se
closed account 己結清賬戶 l'?/$?'e_Z
closing 結算 @N"h,(^
closing entries 結賬紀錄 +
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closing stock 期末存貨 e
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closing the book 結賬 (\,mA-%E
columnar journal 多欄日記賬 1,9RfY V
combination 聯合 C5 ^_R
commission 佣金 {Km|SG[-q
commodity 商品 v)4 kS
common stock 普通股 l,-smK69
company 公司 ,HY z-sK.
compensation 賠償 axonqSf
compound interest 複利 jpT!di
consignee 承銷人 'xvV;bi
consignment 寄銷 H\8.T:>
consignor 寄銷人 |&h!#Q{7l
consolidated balance sheet 合併資產負債表 5{[3I|m{
consolidated profit and loss account 合併損益表 Su6ZO'[)
consolidation 合併 x(}@se
construction cost 營建成本 b{(!Ls_ &
construction revenue 營建收入 j+PW9>Uh
contract 合同 9F ).i
control account 統制賬戶 j?3J-}XC
copyright 版權 ^4c2}>f
corporation 公司 "f3, w
cost 成本 h9&<-k
cost accounting 成本會計 R qOEQ*k
cost of labour 勞工成本 yV=hi?f-[V
cost of production 生產成本 BDD^*Y
cost of manufacture 製造成本 ~)Ny8Dh
cost of sales 銷貨成本 -GH#nF3G
cost price 成本價格 qeH#c=DQ
credit 貸方 JwxI8Pi*y
credit note 收款通知單 _OHz 6ag
creditor 債權人 g}L2\i688
crossed check 橫線支票 jQ1~B1(
current account 往來活期賬戶 K;gm^
current asset 流動資產 DTAEfs!ZW
current liability 流動負債
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current profit and loss 本期損益 4VD'<`R[
debit 借方 qA
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debt 債務 E':y3T@."
debtor 債務人 C
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deed 契據 Eki7bT@/
deferred assets 遞延資產 ,t(y~Z
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deferred liabilities 遞延負債 /p?h@6h@y
delivery 交貨 U_Emp[
delivery expense 送貨費 S'B7C>i`#N
delivery order 出貨單 2p(K0PtX
demand draft 即期匯票 b;Q
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demand note 即期票據 sW@4r/F>:D
demurrage charge 延期費 ZsNUT4
deposit 存款 ,Es5PmV@$%
deposit slip 存款單 1!0BE8s"@
depreciation 折舊 c]t=#
direct cost 直接成本 oIQor
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direct labour 直接人工 u
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director 董事 M I/9?B
discount 折扣 )TVyRY Z1
discount on purchase 進貨折扣 +.b~2K1
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