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。 e;~[PYeu
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acceptance 承兌 wvvMesX<L
account 賬戶 I
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accountant 會計員 ,uqS
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accounting 會計 zk=5uKcPE
accounting system 會計制度 gm~Ka%O|F
accounts payable 應付賬款 km,}7^?F0r
accounts receivable 應收賬款 I$xfCu
accumulated profits 累積利益 jG)fM?
adjusting entry ?#123;整記錄 |UZPn>F~
adjustment ?#123;整 *i|O!h1St
administration expense 管理費用 *2N$l>ql:k
advances 預付 Ug*:o d
advertising expense 廣告費 P9;
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agency 代理 EpSVHD:*
agent 代理人 Ta`=c
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agreement 契約 )%Z<9k
allotments 分配數 A+w51Q
allowance 津貼 /> c F
amalgamation 合併 Ql&5fyW
amortization 攤銷 Qy
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amortized cost 應攤成本 fiqeXE?E
annuities 年金 u!?cKZw
applied cost 已分配成本 ^_
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applied expense 已分配費用 NBZF
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applied manufacturing expense 己分配製造費用 zY_BnJ^
apportioned charge 攤派費用 lgFA}p@
appreciation 漲價 f#}P>,TP
article of association 公司章程 37U
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assessment 課稅 h'YC!hjp
assets 資產 p&~8N#I#
attorney fee 律師費 b!Pz~faXD
audit 審計 udVEOn$
auditor 審計員 oe`t ? (U
average 平均數 _]:wltPv
average cost 平均成本 xR
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bad debt 壞賬
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balance 餘額 N@Pf \D
balance sheet 資產負債表 %_C!3kKv~
bank account 銀行賬戶 sT:$:=
bank balance 銀行結存 {#"[h1
bank charge 銀行手續費 Xr'Y[E[
bank deposit 銀行存款 I?c "\Fe
bank discount 銀行貼現 ?EQ]f34
bank draft 銀行匯票 YLs%u=e($
bank loan 銀行借款 ^-Ob($(\
bank overdraft 銀行透支 :k9n
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bankers acceptance 銀行承兌
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bankruptcy 破產 .:gZ*ks~
bearer 持票人 9>,$q"M}?
beneficiary 受益人 uFPJ}m[>5
bequest 遺產 40,u(4.m*
bill 票據 pJ)PVo\cV
bill of exchange 匯票 trD-qi
bill of lading 提單 #mu3`,9V
bills discounted 貼現票據 TY,5]*86I&
bills payable 應付票據 o"h*@.
bills receivable 應收票據 W~(4t:hp
board of directors 董事會 b
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bonds 債券 6aC'\8{h
bonus 紅利 NQb!?w
book value 賬面價值 kB~KC-&O
bookkeeper 簿記員 e<F>u#d
bookkeeping 簿記 hH Kd+QpI
branch office general ledger 支店往來賬戶 7nr+X Os
broker 經紀人 C'5b)0km
brought down 接前 *\W
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brought forward 接上頁 66RqjP '2
budget 預算 w]2tb
by-product 副產品 PeCU V6
by-product sales 副產品銷售 x-W6W
capital 股本 m]}%Ag^x
capital income 資本收益 ~\4`tc
capital outlay 資本支出 #$/SM_X14C
capital stock 股本 H# P)n
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capital stock certificate 股票 H{&o_
carried down 移後 Ekq&.qjYG"
carried forward 移下頁 &+"-'7
cash 現金 @C
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cash account 現金賬戶 fg[]>:ZT.
cash in bank 存銀行現金 JjO="Cmk/
cash on delivery 交貨收款 sf""]c$
cash on hand 庫存現金 /%O+]#$`0
cash payment 現金支付 Z?XgY\(a(Q
cash purchase 現購 u+
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cash sale 現沽 z>n<+tso
cashier 出?#123;員 mn5mdrv3WZ
cashiers check 本票 Y@
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certificate of deposit 存款單折 iEe<+Eyns
certificate of indebtedness 借據 4q<LNvJA
certified check 保付支票 <W$Ig@4[.d
certified public accountant 會計師 $x%3^{G
charges 費用 D4';QCwo
charge for remittances 匯水手續費 ZH@BHg|}H
charter 營業執照 Kr;7~`$[
chartered accountant 會計師 _1<zp
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chattles 動產 :Fv
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check 支票 RU r0K#]
che stub 支票存根 u0&
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closed account 己結清賬戶 J~\`8cds
closing 結算 @|7Ma/8v
closing entries 結賬紀錄 =%wwepz6
closing stock 期末存貨 ;'\#+GZ9p
closing the book 結賬
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columnar journal 多欄日記賬 ?AL;m.X-@
combination 聯合 a.oZ}R7'Y
commission 佣金 ch^tq",1>
commodity 商品 xr }jw
common stock 普通股 &HS6}
company 公司 hM":?Rx
compensation 賠償 z}L3//
compound interest 複利 Y<A593
consignee 承銷人 |fQl0hL
consignment 寄銷 /^BaQeH?R
consignor 寄銷人 LTSoo.dE
consolidated balance sheet 合併資產負債表 btQDG
consolidated profit and loss account 合併損益表 z /
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consolidation 合併 EPY64{
construction cost 營建成本 t1y
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construction revenue 營建收入 AqD)2O{VO
contract 合同 *2$I,
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control account 統制賬戶 Ym)8L.
copyright 版權 W?*]'0
corporation 公司 #
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cost 成本 g?(h{r`
cost accounting 成本會計 ws{2 0
cost of labour 勞工成本 K#O8P+n5[
cost of production 生產成本 yAge2m]<B
cost of manufacture 製造成本 r306`)kX
cost of sales 銷貨成本 d[b(+sHp a
cost price 成本價格 F]#rH
credit 貸方 U[!x
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credit note 收款通知單 Jgf73IX[
creditor 債權人 3c#CEuu
crossed check 橫線支票 WVP^C71
current account 往來活期賬戶 oGK 1D
current asset 流動資產 7TTU&7l~
current liability 流動負債 ) o)k~6uT
current profit and loss 本期損益 \2F$FRWo
debit 借方 s^
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debt 債務 1gq(s2izy
debtor 債務人 ;P` z
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deed 契據 OygR5s +
deferred assets 遞延資產 [V\0P,l
deferred liabilities 遞延負債 ~*Fbs! ;,
delivery 交貨 |@J:A!
delivery expense 送貨費 B( ]=I@L=W
delivery order 出貨單 xMk0Xf'_
demand draft 即期匯票 KL2 #Bm_
demand note 即期票據
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demurrage charge 延期費 DE GEr-
deposit 存款 |Rh%wJ
deposit slip 存款單 `@8QQB
depreciation 折舊 Iz'*^{Ssm
direct cost 直接成本 n[j
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direct labour 直接人工 k<mfBNvuo
director 董事 80X #V
discount 折扣 ogt<vng
discount on purchase 進貨折扣 P4{8pO]B
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