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。 M5WB.L[@q
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acceptance 承兌 6ncwa<q5
account 賬戶 Nksm&{=6S
accountant 會計員 7/~=[#]*
accounting 會計 bfA>kn0C
accounting system 會計制度 6{.U7="
accounts payable 應付賬款 c0Ih$z
accounts receivable 應收賬款 s_y8+BJaV
accumulated profits 累積利益 htbE
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adjusting entry ?#123;整記錄 fPD.np}
adjustment ?#123;整 eX#.Zt]
administration expense 管理費用 l-%] f]>
advances 預付 tNFw1&
advertising expense 廣告費 \|S%zX
agency 代理 1+*sEIC "
agent 代理人 ];w}?LFb
agreement 契約 .*`^dt
allotments 分配數 x,mt}>
allowance 津貼 ."ZG
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amalgamation 合併 ^ELZ35=qZ
amortization 攤銷 fr(Ja;
amortized cost 應攤成本 =OFhM7
annuities 年金 #l}Fk)dj
applied cost 已分配成本 q~> +x?30
applied expense 已分配費用 fhN\AjB6Td
applied manufacturing expense 己分配製造費用 nRBS&&V
apportioned charge 攤派費用 Q8`V0E\~
appreciation 漲價 m,\+RUW'
article of association 公司章程
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assessment 課稅 ;w .la
assets 資產 f>6{tI5X
attorney fee 律師費 eXKEx4rU
audit 審計 *xxk70Cb
auditor 審計員 Dc0=gq0
average 平均數 dGk"`/@
average cost 平均成本 nPvys~D
bad debt 壞賬 >niv>+!N
balance 餘額 \
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balance sheet 資產負債表 Ua
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bank account 銀行賬戶 3=n6NTL
bank balance 銀行結存 ;7s^slVzF
bank charge 銀行手續費 c#{
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bank deposit 銀行存款 "T=j\/Q
bank discount 銀行貼現 AwG0E`SU
bank draft 銀行匯票 %mss{p!d6
bank loan 銀行借款 t,De/ L
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 f@;pN=PS
bankruptcy 破產 w ?_8OJ
bearer 持票人 L~PiDQr?r
beneficiary 受益人 /g>-s&w
bequest 遺產 ~4+Y BN
bill 票據 |v7Je?yh
bill of exchange 匯票 3T.V*&
bill of lading 提單 `WH$rx!
bills discounted 貼現票據 1_{ e*=/y
bills payable 應付票據 }+m4(lpl
bills receivable 應收票據 9 RDs`>v
board of directors 董事會 ?S&
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bonds 債券 J
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bonus 紅利 nZi&`HjQ
book value 賬面價值 #+D][LH4
bookkeeper 簿記員 Kkq-x'gt^
bookkeeping 簿記 3\RD%[}
branch office general ledger 支店往來賬戶 ^J> m4`
broker 經紀人 {,5.svO
brought down 接前 >8{w0hh;
brought forward 接上頁 mQ1
budget 預算 ~9o@1TO:v
by-product 副產品 C _he=SV
by-product sales 副產品銷售 =b*GV6b
capital 股本 &Y1h=,KR9
capital income 資本收益 g8E5"jpXx3
capital outlay 資本支出 @,oc%m
capital stock 股本 wowf1j-
capital stock certificate 股票 69
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carried down 移後 Vf:.C|Z
carried forward 移下頁 ;R0LJApey
cash 現金 j_,/U^Ws|f
cash account 現金賬戶 `
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cash in bank 存銀行現金 KKk~vwW
cash on delivery 交貨收款 u\ 7Y
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cash on hand 庫存現金 [?N,3
cash payment 現金支付 `=pA;R
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cash purchase 現購 5yt= ~
cash sale 現沽 wg[
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cashier 出?#123;員 `EgX#
cashiers check 本票 QaLaw-lx
certificate of deposit 存款單折 k(Xs&f
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certificate of indebtedness 借據 >y8>OJ?A7-
certified check 保付支票 ~roNe|P
certified public accountant 會計師 #f(tzPD
charges 費用 .B
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charge for remittances 匯水手續費 $hCS-9%&
charter 營業執照 HdlOGa6C
chartered accountant 會計師 "Ai\NC
chattles 動產 #@-dT,t
check 支票 r{?qvl!q
che stub 支票存根 e}5
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closed account 己結清賬戶 %`pi*/(
closing 結算 u= dj3q
closing entries 結賬紀錄 *VXx\&
closing stock 期末存貨 IR3SP[K"
closing the book 結賬 7_
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columnar journal 多欄日記賬 f%n ;Z}=
combination 聯合 OU` !c[O
commission 佣金 (D[~Z!
commodity 商品 H[:lQ\
common stock 普通股 LsI@_,XW<
company 公司 `0%;Gz%}
compensation 賠償 tkm@&e=e%
compound interest 複利 =/j!S|P
consignee 承銷人 [bKc5qp
consignment 寄銷 :55a9d1bL
consignor 寄銷人 l#C<bDw
consolidated balance sheet 合併資產負債表 3%r/w7Fc
consolidated profit and loss account 合併損益表 VWt=9D;
consolidation 合併 Iu0GOy*[
construction cost 營建成本 lGK7XAx,
construction revenue 營建收入 unFm~rcf
contract 合同 _l]
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control account 統制賬戶 VDv.N@)7
copyright 版權 ;uc3_J]
corporation 公司 "D>/#cY1/
cost 成本 )%p46(]
cost accounting 成本會計 2A|mXWG}~
cost of labour 勞工成本 :I/9j=@1
cost of production 生產成本 #ZP F&u"
cost of manufacture 製造成本 8[,R4@
cost of sales 銷貨成本 D&K9!z"]
cost price 成本價格
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credit 貸方 f'"PQr^9
credit note 收款通知單 \;_tXb}F
creditor 債權人 s^6,"C
crossed check 橫線支票 zN5};e}^v
current account 往來活期賬戶 IAUc.VH
current asset 流動資產 0iC5,
current liability 流動負債 R-W.$-rF
current profit and loss 本期損益 4W2.K0Ca
debit 借方 v1+.-hO
debt 債務 BZTj>yd
debtor 債務人 %@ >^JTkY8
deed 契據 OXZK|C;M}
deferred assets 遞延資產 x]hG2on!
deferred liabilities 遞延負債 NMg(tmh
delivery 交貨 +B8oW3v# )
delivery expense 送貨費 {=Ji2k0U'
delivery order 出貨單 f6SXXkO+
demand draft 即期匯票 D|$0~1y
demand note 即期票據
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demurrage charge 延期費 4_2oDcdf
deposit 存款 \Js*>xA
deposit slip 存款單 jp}.W
depreciation 折舊 w(S&X"~
direct cost 直接成本 -;8 a* F
direct labour 直接人工 8kd):gZKZ
director 董事 .#sX|c=W
discount 折扣 WC_U'nTu4
discount on purchase 進貨折扣 /_expSPHl
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