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。
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acceptance 承兌 `6YN3XS
account 賬戶 {$r[5%L\H
accountant 會計員 ] - .aL
accounting 會計 mq[ug>
accounting system 會計制度 9l,oP?
accounts payable 應付賬款 :]c3|J
accounts receivable 應收賬款 +RXoi2"-q@
accumulated profits 累積利益 aT<q=DO
adjusting entry ?#123;整記錄 >+waX"e
adjustment ?#123;整 6RM/GM
administration expense 管理費用 1cGmg1U;
advances 預付 J;%Xfx]
advertising expense 廣告費 -hV*EPQ/
agency 代理 kLY
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agent 代理人 {[(h[MW#
agreement 契約 Tr|JYLwF
allotments 分配數 R4@
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allowance 津貼 AEuG v}#
amalgamation 合併
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amortization 攤銷 H[UlY?&+
amortized cost 應攤成本 2Hdu:"j
annuities 年金 K>9 ()XT)
applied cost 已分配成本 jIF
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applied expense 已分配費用 `kr?j:g
applied manufacturing expense 己分配製造費用 Q^I\cAIB
apportioned charge 攤派費用 nd(S3rct&
appreciation 漲價 6
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article of association 公司章程 qVPeB,kIz
assessment 課稅 !wp3!bLp
assets 資產 _wOt39e&
attorney fee 律師費 J=L5=G7(
audit 審計 ]HdCt 3X
auditor 審計員 KU;9}!#
average 平均數 _FEFx
average cost 平均成本 ap~^Ty<>
bad debt 壞賬 v@Ox:wl>
balance 餘額 X(C$@N
balance sheet 資產負債表 mqJ_W[y7
bank account 銀行賬戶 <1%$Vq
bank balance 銀行結存 hEk$d.!}
bank charge 銀行手續費 2JFpZU"1
bank deposit 銀行存款 >j`qh:^
bank discount 銀行貼現 kN>!2UfNS
bank draft 銀行匯票 <t,x RBk
bank loan 銀行借款 o14cwb
bank overdraft 銀行透支 d %#b:(,
bankers acceptance 銀行承兌 wAd9
bankruptcy 破產 B?qjkP
bearer 持票人 1.X@;
beneficiary 受益人 s{" 2L{,$
bequest 遺產 z] Ue|%K
bill 票據 \;-|-8Q
bill of exchange 匯票 ty`DJO=Omj
bill of lading 提單 05k0n E
bills discounted 貼現票據
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bills payable 應付票據 ?s _5&j7
bills receivable 應收票據 ]:f%l
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board of directors 董事會 6R5Qy]]E
bonds 債券 KdlQ!5(?X
bonus 紅利 @A5?3(e
book value 賬面價值 7)k\{&+P
bookkeeper 簿記員 p$>l7
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bookkeeping 簿記 [9 RR8
branch office general ledger 支店往來賬戶 E!#WnSpnK
broker 經紀人 _[y/Y\{I
brought down 接前 :lzrgsW
brought forward 接上頁 k'"%.7$U!
budget 預算 '=6\v!
by-product 副產品 qv"$Bd:]r
by-product sales 副產品銷售 e$pV%5=
capital 股本 Yrn)VV[)h
capital income 資本收益 h@h! ,;
capital outlay 資本支出 `g})|Gx
capital stock 股本 `KQvJjA6
capital stock certificate 股票 x=jK:3BF
carried down 移後 ?rup/4|
carried forward 移下頁 ##o#eZq:"
cash 現金 H4JTGt1"
cash account 現金賬戶 LDg?'y;2
cash in bank 存銀行現金 Bnd [X
cash on delivery 交貨收款 F:l%O#V
cash on hand 庫存現金 !YJs]_Wr
cash payment 現金支付 ym6K!i]q4
cash purchase 現購 +H
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cash sale 現沽 O#u=c1
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cashier 出?#123;員 l$'wD hN*
cashiers check 本票 !3v1bGk
certificate of deposit 存款單折 :\}(&
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certificate of indebtedness 借據 PY0j9$i?
certified check 保付支票 p6WX9\qS(
certified public accountant 會計師 Ydy9
charges 費用 w'3iY,_ufC
charge for remittances 匯水手續費 B~du-Z22IZ
charter 營業執照 ;ZG\p TCA
chartered accountant 會計師 &=k,?TJO>
chattles 動產 G/mX
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check 支票 gGS=cdlV
che stub 支票存根 +t:0SRSt
closed account 己結清賬戶 jZ3fKyp#
closing 結算 (%:c#;#
closing entries 結賬紀錄 vI)LB)Q
closing stock 期末存貨 lu6
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closing the book 結賬 e NafpK
columnar journal 多欄日記賬 c7E11 \%&Z
combination 聯合 :Xd<74Nu
commission 佣金 CsifKHI
commodity 商品 XF_
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common stock 普通股 \_6/vZ%-B
company 公司 1&o|TT/
compensation 賠償
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compound interest 複利 O<;3M'
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consignee 承銷人 @Pzu^
consignment 寄銷 9?3&?i2-
consignor 寄銷人 o\)F}j&b#=
consolidated balance sheet 合併資產負債表 7(
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consolidated profit and loss account 合併損益表 z
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consolidation 合併 ]}(H0?OQR
construction cost 營建成本 1~QPG\cdIX
construction revenue 營建收入 0k(a VkZ I
contract 合同 g
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control account 統制賬戶 [=]4-q6UN
copyright 版權 % -e 82J1
corporation 公司 r{%qf;
cost 成本 ~<OSYb
cost accounting 成本會計 mS~kJy_-
cost of labour 勞工成本 A6iq[b]
cost of production 生產成本 XN
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cost of manufacture 製造成本 }XM(:|8J,
cost of sales 銷貨成本 <nK?L cP
cost price 成本價格 LAe6`foW/
credit 貸方
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credit note 收款通知單 om-omo&,X=
creditor 債權人 5j-YM
crossed check 橫線支票 g^ i&gNDx
current account 往來活期賬戶 O|N{v"o
current asset 流動資產 Y]u+\y~
current liability 流動負債 S+ ^E.
current profit and loss 本期損益 |WdPE@P
debit 借方 3CGp`~Zf
debt 債務 h@]XBv
debtor 債務人 "{Eta
deed 契據 A:9?ZI/X
deferred assets 遞延資產 x*&|0n.D
deferred liabilities 遞延負債 A^EE32kbm
delivery 交貨 'W,jMju
delivery expense 送貨費 .JiziFJ@mj
delivery order 出貨單 eSmLf*\G
demand draft 即期匯票 fku<,SV$O4
demand note 即期票據 'xg
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demurrage charge 延期費 p >t#@Eu|
deposit 存款 GU8sO@S5
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deposit slip 存款單 f\>M'{cV
depreciation 折舊 =;&yd';k
direct cost 直接成本 f/Bp.YwL
direct labour 直接人工 @w !PaP
director 董事 PJrtMAcKq
discount 折扣 g5QZ0Qkj
discount on purchase 進貨折扣 } c}_<#I
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