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。 3).o"AN
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account 賬戶 a5}44/%
accountant 會計員 y^QYlZO
accounting 會計 k g,ys4
accounting system 會計制度 (OyY_`
accounts payable 應付賬款 5\ w=(c9A
accounts receivable 應收賬款 HCx%_9xlm
accumulated profits 累積利益 ('**nP
adjusting entry ?#123;整記錄 %- ZR~*
adjustment ?#123;整 KM5DYy2 A6
administration expense 管理費用 =,d* {m~A
advances 預付 w38c
advertising expense 廣告費 Oh/b?|imG
agency 代理 14rVb2^
agent 代理人 fATA%eA8;
agreement 契約 S#h'\/S
allotments 分配數 Z;fm;X%4
allowance 津貼 (9KDtr*(2i
amalgamation 合併 c{,y{2c]LT
amortization 攤銷 d{2y/
amortized cost 應攤成本 ;5D@kS^
annuities 年金 ii_|)udz
applied cost 已分配成本 5BU%%fBJ.
applied expense 已分配費用 qIDWl{b<
applied manufacturing expense 己分配製造費用 m@G<ZCMZ
apportioned charge 攤派費用 )l#%.Z9
appreciation 漲價 h0F0d^W.
article of association 公司章程 *>aZc::
assessment 課稅 ]_ejDN\>{V
assets 資產 Mhv1K|4s
attorney fee 律師費 ]&C:>
audit 審計 HJfQ]p'nK2
auditor 審計員 ASKAgU"h
average 平均數 $u; >hk
average cost 平均成本 s-,=e
bad debt 壞賬 ;wJ7oj<
balance 餘額 lh,ylh
balance sheet 資產負債表 !,Xyl}
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bank account 銀行賬戶 ?k
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bank balance 銀行結存 #Mj$o;SX
bank charge 銀行手續費 &'5@azU
bank deposit 銀行存款 $` Z>Lm*
bank discount 銀行貼現 V[o7Jr~
bank draft 銀行匯票 =vqsd4
bank loan 銀行借款 +{,N X
bank overdraft 銀行透支 .cg=
bankers acceptance 銀行承兌 35Ai;mU'
bankruptcy 破產 z5XYpi_;[
bearer 持票人 jlu`lG*e&
beneficiary 受益人 2{A;du%&
bequest 遺產 4Qa@`
bill 票據 Ur'9bl{5
bill of exchange 匯票 k$e D(cW$
bill of lading 提單 >_;kT y,
bills discounted 貼現票據
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bills payable 應付票據 On#;)35M
bills receivable 應收票據 m b%C}8
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board of directors 董事會 F&=I7
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bonds 債券 O&`U5w
bonus 紅利 BZovtm3
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book value 賬面價值 _1I K$gb[
bookkeeper 簿記員 h&)fu{
bookkeeping 簿記 nd.57@*M
branch office general ledger 支店往來賬戶 y,MPGW_
broker 經紀人 89hF)80
brought down 接前 M{
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brought forward 接上頁 J'oDOn.M
budget 預算 R<"2%oY
by-product 副產品 %lN2n,AK
by-product sales 副產品銷售
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capital 股本 I[}75:^Rt
capital income 資本收益 ;avQ1T'{?g
capital outlay 資本支出 EJ1Bq>u7
capital stock 股本 AT"!{Y "H
capital stock certificate 股票 ? m&IF<b
carried down 移後 ZAMeq
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carried forward 移下頁 DhZ:#mM{
cash 現金 ]JH64~a
cash account 現金賬戶 FC6x Fg^
cash in bank 存銀行現金 e|yX QTlvL
cash on delivery 交貨收款 }*NF&PD5RU
cash on hand 庫存現金 <3b'm*
cash payment 現金支付 KE<kj$
cash purchase 現購 d^PD#&"g
cash sale 現沽 C@1CanL@3
cashier 出?#123;員 2d-{Q8Pi
cashiers check 本票 jAXR`D
certificate of deposit 存款單折 X2qv^G,
certificate of indebtedness 借據 ',GV6kt_k
certified check 保付支票 9z:K1
certified public accountant 會計師 qP7G[%=v
charges 費用 c7\VTYT
charge for remittances 匯水手續費 W;4Lkk$
charter 營業執照 _g[-=y{Bb
chartered accountant 會計師 Jm4#V~w
chattles 動產 tR1FO%nC
check 支票 #b'N}2'p#V
che stub 支票存根 'TL2%T/)t
closed account 己結清賬戶 (?vK_{
closing 結算 zCt\o
closing entries 結賬紀錄 uVGa(4u}
closing stock 期末存貨 B@ {&<
closing the book 結賬 I.1D*!tz
columnar journal 多欄日記賬 Z0$]
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combination 聯合 \@K~L4>
commission 佣金 eX"''
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commodity 商品 %t*[T
common stock 普通股 ?n.)&ZIx0
company 公司 ;$7v%Ls=
compensation 賠償 nU2V]-qY
compound interest 複利 ?1peF47Z
consignee 承銷人 " !-Kd'V
consignment 寄銷 |f\D>Y%)
consignor 寄銷人 ?sXG17~B
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consolidated balance sheet 合併資產負債表 :Xfn@>;3ui
consolidated profit and loss account 合併損益表 )1lu=gc
consolidation 合併 L2fZ{bgy
construction cost 營建成本 id ?"PD"%
construction revenue 營建收入 m2xBS!fm
contract 合同 /ylc*3e'4
control account 統制賬戶 jZd}OC<
copyright 版權 'H|~u&?
corporation 公司 L&kr