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。 iK.MC%8?
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acceptance 承兌 4&$G;?#W2
account 賬戶 a7d78
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accountant 會計員 .upcUS8
accounting 會計 {) .=G
accounting system 會計制度 |r
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accounts payable 應付賬款 6DR8(j)=[%
accounts receivable 應收賬款 U}qW9X;o
accumulated profits 累積利益 }%jb/@~
adjusting entry ?#123;整記錄 liU=5BL
adjustment ?#123;整 tDi=T]-bt
administration expense 管理費用 gK%&VzG4
advances 預付 >w*"LZjTTK
advertising expense 廣告費 4ErDGYg}
agency 代理 @:c
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agent 代理人 lYZHM,"
agreement 契約 H$[--_dI{
allotments 分配數
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allowance 津貼 z2dM*NMK
amalgamation 合併 &[s^`e
amortization 攤銷 0[hl&7 Ab@
amortized cost 應攤成本 }~ +
annuities 年金 ~w$8*
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applied cost 已分配成本 0`S!+d
applied expense 已分配費用 Y{J/Oib
applied manufacturing expense 己分配製造費用 ]#*@<T*[
apportioned charge 攤派費用 Z]Qm64^I
appreciation 漲價 Az.
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article of association 公司章程 {QhvHV
assessment 課稅 M!I:$DZt
assets 資產 RCmPZ
attorney fee 律師費 ,3Wa~\/Q
audit 審計 h]D=v B
auditor 審計員 (Bmjz*%M
average 平均數 %d?%^)
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average cost 平均成本 Mv9s
bad debt 壞賬 G;^iwxzhO
balance 餘額 4bJ3uIP#
balance sheet 資產負債表 !
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bank account 銀行賬戶 p(U'Ydl~
bank balance 銀行結存
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bank charge 銀行手續費 F*NIs:3;
bank deposit 銀行存款 @L~y%#
bank discount 銀行貼現 95H`-A
bank draft 銀行匯票 r[?rwc^
bank loan 銀行借款 Xajjzl\b
bank overdraft 銀行透支 "@
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bankers acceptance 銀行承兌 rSZWmns
bankruptcy 破產 PDir?'
bearer 持票人 Z6
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beneficiary 受益人 HML6<U-eS
bequest 遺產 c{852R
bill 票據 $ &^
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bill of exchange 匯票 sF|$oyDE
bill of lading 提單 t4JGd)r
bills discounted 貼現票據 j"NqNv
bills payable 應付票據 ~\oJrRYR
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bills receivable 應收票據 [UI
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board of directors 董事會 s0`uSQ2X
bonds 債券 (nc fR
bonus 紅利 a1}W2;W0]g
book value 賬面價值 +(P;4ZOmB
bookkeeper 簿記員 xQD#;
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bookkeeping 簿記 PD$'xY|1=
branch office general ledger 支店往來賬戶 cX&c% ~
broker 經紀人 d+IPa<N
brought down 接前 V,Gt5lL&/!
brought forward 接上頁 oOD|FrlY
budget 預算 'kC $R;#\7
by-product 副產品 YJ"gm]Pm
by-product sales 副產品銷售 -,i1T(p1
capital 股本 /stED{j,
capital income 資本收益 V~+Unn
capital outlay 資本支出 -\I0*L'$|\
capital stock 股本 W!Xgse3
capital stock certificate 股票 JZ<O-G+
carried down 移後 $Z(zO;k.
carried forward 移下頁 7v?Ygtv
cash 現金 LD6fi
cash account 現金賬戶 iFHVr'Og'
cash in bank 存銀行現金 h?R-t*G?
cash on delivery 交貨收款 ,sc>~B@Q
cash on hand 庫存現金 BPPhVE
cash payment 現金支付 N2~z&y8.
cash purchase 現購 k\%{1oRA
cash sale 現沽 eIEcj<f
cashier 出?#123;員 U{R*WB b
cashiers check 本票 )V>FU=
certificate of deposit 存款單折 r>G$u
certificate of indebtedness 借據 OC[a?#R1
certified check 保付支票 $DQ
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certified public accountant 會計師 V}JW@
charges 費用 =]^*-f}J9
charge for remittances 匯水手續費 tL3(( W"
charter 營業執照 ;WzT"yW)T
chartered accountant 會計師
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chattles 動產 /R,/hiKx\
check 支票 FIS-xpv$
che stub 支票存根 wY=ky629
closed account 己結清賬戶 I{2e0
closing 結算 "2;
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closing entries 結賬紀錄 Lr+2L_/v`
closing stock 期末存貨 ^6`R:SV4Gx
closing the book 結賬 }W YY5L8^
columnar journal 多欄日記賬 HL)1{[|`
combination 聯合 ybB}|4d&
commission 佣金 G +YF
commodity 商品 ` n_ Z
common stock 普通股 0? l
company 公司 sF|lhLi
compensation 賠償 :4;
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compound interest 複利 ;j(xr
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consignee 承銷人 c"QI`;D_c
consignment 寄銷 z1L.
consignor 寄銷人 dXOjaS# ~
consolidated balance sheet 合併資產負債表 )8vcg{b{d
consolidated profit and loss account 合併損益表 (V+(\<M
consolidation 合併 %%f=aPw
construction cost 營建成本 ]]]7"a
construction revenue 營建收入 ~\Ynih
contract 合同 #AY+[+
control account 統制賬戶 SC!IQ80H#D
copyright 版權 `t8e2?GH
corporation 公司 Pjx9@i
cost 成本 4o|~KX8Qz
cost accounting 成本會計 /bw-*
cost of labour 勞工成本 5}By2Tx
cost of production 生產成本 e;gf??8}
cost of manufacture 製造成本 ZHB'^#b
cost of sales 銷貨成本 3NJ-.c@(p
cost price 成本價格 UM#]olh
credit 貸方 hMD yE.X-
credit note 收款通知單 !Q?4sAB
creditor 債權人 nbYaYL?&
crossed check 橫線支票 Y /wvn8~C
current account 往來活期賬戶 R8?A%yxf
current asset 流動資產 A#p@`|H#B
current liability 流動負債 co*5NM^
current profit and loss 本期損益 ,= PDL
debit 借方 'fgDe
debt 債務 ^yb_aC w
debtor 債務人 N*z<VZ
deed 契據 '}}DPoV
deferred assets 遞延資產 uIba{9tM"P
deferred liabilities 遞延負債 5 )C~L]
delivery 交貨 z=u4&x|xA
delivery expense 送貨費 #VrT)po+
delivery order 出貨單 ;1y\!f3#V~
demand draft 即期匯票 `C=p7%
demand note 即期票據 ?J
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demurrage charge 延期費 x^;nfqn|
deposit 存款 q&wMp{
deposit slip 存款單 7>4t{aRf_8
depreciation 折舊 ?e ~* ,6
direct cost 直接成本 ?W|POk}
direct labour 直接人工 . X
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director 董事 )dvOg'it
discount 折扣 ]-q:Z4rb
discount on purchase 進貨折扣 Nd0Wt4=
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