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。 Rhw+~gd*F
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acceptance 承兌 qV-1aaA
account 賬戶 _*xY>?Aq
accountant 會計員 MFipXE!
accounting 會計 )"63g
accounting system 會計制度 3(:?Z-iKe
accounts payable 應付賬款 .Vs|&c2im
accounts receivable 應收賬款 TeyFq0j@'
accumulated profits 累積利益 .g.glQ_~=
adjusting entry ?#123;整記錄 \vuWypo
adjustment ?#123;整 g3Ul'QJ
administration expense 管理費用 /sqfw,h@
advances 預付 9j5B(_J^
advertising expense 廣告費 _P%PjFQ)
agency 代理 ZbH_h]1$D
agent 代理人 "kKIv|`
agreement 契約 $MM[`^~
allotments 分配數 }s8xr>
allowance 津貼 :]LW,Eql
amalgamation 合併 5H(
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amortization 攤銷 >}d6)s|
amortized cost 應攤成本 0QEcJ]Qb8
annuities 年金 BU|m{YZ$
applied cost 已分配成本 'Hu+8,xA
applied expense 已分配費用 B|=S-5pv*
applied manufacturing expense 己分配製造費用
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apportioned charge 攤派費用 X@7:Fz
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appreciation 漲價 'G`xD3 E3,
article of association 公司章程
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assessment 課稅 &0{&4,
assets 資產 "Q{7X[$$^
attorney fee 律師費 ]puDqu5!
audit 審計 `*i:z'
auditor 審計員 aaI5x
average 平均數 cu#r#0U-
average cost 平均成本 I}awembw g
bad debt 壞賬 M -8d*#_P
balance 餘額 F'ez{B\AX
balance sheet 資產負債表 BiZYGq
bank account 銀行賬戶 }hXmK.['
bank balance 銀行結存 Ki /j\
bank charge 銀行手續費 q~{O^,4S
bank deposit 銀行存款 A^4#6],%v
bank discount 銀行貼現 5
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bank draft 銀行匯票 vpdT2/F
bank loan 銀行借款 $]a*ZHd;2&
bank overdraft 銀行透支 "DRiJ.|APs
bankers acceptance 銀行承兌 ~b[5}_L=>
bankruptcy 破產 ifmX<'(9A
bearer 持票人 {H
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beneficiary 受益人 }xgs]\^,73
bequest 遺產 <B+
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bill 票據 !)`m mr
bill of exchange 匯票 W>[TFdH?
bill of lading 提單 vI(CX]o
bills discounted 貼現票據 ixqvX4vv,B
bills payable 應付票據 Q0L1!}w
bills receivable 應收票據 $`L
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board of directors 董事會 GMpg+rK
bonds 債券 ]DZ~"+LaG
bonus 紅利 BNixp[Hc
book value 賬面價值 6hHMxS^o
bookkeeper 簿記員 xk^`4;
bookkeeping 簿記 XF
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branch office general ledger 支店往來賬戶 2TQ<XHA\
broker 經紀人 @2+'s;mUV
brought down 接前 `U>]*D68
brought forward 接上頁 | }d+BD
budget 預算 }RQHsS
by-product 副產品 `mquGk|)
by-product sales 副產品銷售 <V|\yH9
capital 股本 V@`%k]k
capital income 資本收益 V} h)e3X
capital outlay 資本支出 V7k!;0u
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capital stock 股本 6dRvx;d
capital stock certificate 股票 p<B*)1Tj0
carried down 移後 0.B'Bvn=s2
carried forward 移下頁 "_\77cqpTh
cash 現金 pO2XQYhrY
cash account 現金賬戶 sDkO!P
cash in bank 存銀行現金 \M*c3\&~,e
cash on delivery 交貨收款 YIHGXi<"n
cash on hand 庫存現金 :T#f&|Gg;
cash payment 現金支付 z
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cash purchase 現購 A!a.,{fZ
cash sale 現沽 (,RL\1zJ
cashier 出?#123;員 qh6Q#s>tH
cashiers check 本票 9Wdx"g52_D
certificate of deposit 存款單折 <"7Wb"+
certificate of indebtedness 借據 $8Gj9mw4e'
certified check 保付支票 35fj-J$8
certified public accountant 會計師 Uf|@h
charges 費用 1:q`KkJx
charge for remittances 匯水手續費 +y 48.5
charter 營業執照 X6r3$2!
chartered accountant 會計師 ,fhK
chattles 動產 k
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check 支票 y`
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che stub 支票存根 yY"n: &T(
closed account 己結清賬戶 "l B%"}
closing 結算 D+Z2y
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closing entries 結賬紀錄 $WsyAUl
closing stock 期末存貨 0fN;
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closing the book 結賬 Q|7m9~
columnar journal 多欄日記賬 >Xxi2Vy
combination 聯合 +]e) :J
commission 佣金 Rvd'uIJ
commodity 商品 (b7',:_U7
common stock 普通股 c+
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company 公司 V"
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compensation 賠償 QH k jxj
compound interest 複利 lXutZ<S[
consignee 承銷人 ~b6c:db3
consignment 寄銷 D*g
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consignor 寄銷人 @/='BVb'T
consolidated balance sheet 合併資產負債表 q( %)^C
consolidated profit and loss account 合併損益表 C-^8;xd
consolidation 合併 ,]tMZ?n8
construction cost 營建成本 ^g"
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construction revenue 營建收入 )~ ^`[`
contract 合同 Axla@
control account 統制賬戶 JcC2Zn6
copyright 版權 `X(H,Q}*;
corporation 公司 CxrsP.
cost 成本 ((6?b5[
cost accounting 成本會計 *1*i5c
cost of labour 勞工成本 E=ObfN"ge
cost of production 生產成本 mJsU7
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cost of manufacture 製造成本 X#ud_+6x
cost of sales 銷貨成本 nd{k
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cost price 成本價格 UTO$L|K
credit 貸方 8(}cbW
credit note 收款通知單 lr)9 U7
creditor 債權人 w3"%d~/[x
crossed check 橫線支票 k8,s<m
current account 往來活期賬戶 ^$y`Q
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current asset 流動資產 "71Y{WQ
current liability 流動負債 D&D-