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。 0sca4G0{
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acceptance 承兌 s, k
account 賬戶 ?;/^Ya1;Z
accountant 會計員 ivDGZI9
accounting 會計 b2b?hA'k
accounting system 會計制度 o*U]v
accounts payable 應付賬款 B(xN Gs
accounts receivable 應收賬款 EI!6MC)
accumulated profits 累積利益 8#!i[UFdj
adjusting entry ?#123;整記錄
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adjustment ?#123;整 ^j-3av=
administration expense 管理費用 w2_bd7Wp<
advances 預付 ;q N+^;,2
advertising expense 廣告費 7qTE('zt
agency 代理 =] *.ZH#h
agent 代理人 3gd&i
agreement 契約 cuy1DDl
allotments 分配數 rV08ad
allowance 津貼 (=~&+z
amalgamation 合併 2^i(gaXUQ
amortization 攤銷 a5a($D
amortized cost 應攤成本 ~3uP6\F
annuities 年金 ME'|saP
applied cost 已分配成本
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applied expense 已分配費用 [JF150zr
applied manufacturing expense 己分配製造費用 UTXSeNP
apportioned charge 攤派費用 ZXm/A0)S
appreciation 漲價 AU2i%Q!
article of association 公司章程 W`c'=c
assessment 課稅 /0Ax*919j
assets 資產 x c{hC4^V
attorney fee 律師費 pAT7)Ch
audit 審計 zOQ>d|p?X
auditor 審計員 ^o7;c [E`
average 平均數 r Tz$^a}/
average cost 平均成本 2RSt)3!},
bad debt 壞賬 XQw>EZdj_N
balance 餘額 LD!Q8"
balance sheet 資產負債表 D9M:^
bank account 銀行賬戶 g) -bW+]q
bank balance 銀行結存 qvPtyc^fN
bank charge 銀行手續費 K4kMM*D
bank deposit 銀行存款 CHz+814
bank discount 銀行貼現 hP15qKy
bank draft 銀行匯票 '3uVkp 6tF
bank loan 銀行借款 =ZqT3_
bank overdraft 銀行透支 =Q\r?(Iy
bankers acceptance 銀行承兌 aA,!<^&}
bankruptcy 破產 yj\Nkh
bearer 持票人 ~c\e'≻
beneficiary 受益人 ^pUHKXihD
bequest 遺產 &Y }N|q-
bill 票據 Dd\jHF>u
bill of exchange 匯票 [UH||qW
bill of lading 提單 r(P(Rj2~
bills discounted 貼現票據 kBffF@{
bills payable 應付票據 {E@Lft-
bills receivable 應收票據 13>0OKg`#
board of directors 董事會 ^jx7@LgS=
bonds 債券 ga`3 (
bonus 紅利 pej|!oX
book value 賬面價值 9E6_]8rl
bookkeeper 簿記員 o,)?!{k}
bookkeeping 簿記 .hifsB~
branch office general ledger 支店往來賬戶 a24"yT
broker 經紀人 ,'u W*kx
brought down 接前 3U0`,c\ao*
brought forward 接上頁 `7r@a
budget 預算 R#I0|;q4|p
by-product 副產品 ,LnII
by-product sales 副產品銷售 r4SXE\
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capital 股本 ~
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capital income 資本收益 GaK-t*Q
capital outlay 資本支出 $69oV:
capital stock 股本 hbY5l}\5
capital stock certificate 股票 ~GZY 5HF
carried down 移後 C)`Fv=]R
carried forward 移下頁 >7QvK3S4%
cash 現金 c_4[e5z
cash account 現金賬戶 uo@n(>}EL
cash in bank 存銀行現金 N u<_}
cash on delivery 交貨收款 H<PtAYFS
cash on hand 庫存現金 6;ixa
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cash payment 現金支付 a m|F?|1
cash purchase 現購 T[g[&K1Y
cash sale 現沽 Q|#W#LV,K
cashier 出?#123;員 zo4qG+>o
cashiers check 本票 G?Q3/y(
certificate of deposit 存款單折 ']2E {V
certificate of indebtedness 借據 E2Q[ZoVS
certified check 保付支票 !:q/Ye3.
certified public accountant 會計師 6G[4rD&
charges 費用 =4FXBPoQK
charge for remittances 匯水手續費 0.8 2kl
charter 營業執照 hpO`]
chartered accountant 會計師 tFp Ygff<
chattles 動產 R#%(5-Zu#R
check 支票 u>2
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che stub 支票存根 hoK>~:;
closed account 己結清賬戶 ^hZ0IM
closing 結算 v|dBSX9k0
closing entries 結賬紀錄 E2R&[Q"%
closing stock 期末存貨 &L'Dqew,*
closing the book 結賬 Nn!+,;ut
columnar journal 多欄日記賬 PHZ0P7
combination 聯合 '"SEw
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commission 佣金 snobT Q
commodity 商品 Vl&?U
common stock 普通股 ,$s8GAmq
company 公司 H4:`6 PSL
compensation 賠償 fF7bBE)L/|
compound interest 複利 3G}x;Cp\D
consignee 承銷人 A%KDiIA
consignment 寄銷 }fb#G<3
consignor 寄銷人 0i!u
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consolidated balance sheet 合併資產負債表 oX30VfT
consolidated profit and loss account 合併損益表 }`%*W`9b
consolidation 合併 vq(0OPj8r[
construction cost 營建成本 Enum/O5
construction revenue 營建收入 Q(wx nm
contract 合同 ^c-
control account 統制賬戶 <>y;.@}Q
copyright 版權 E8$20Ue
corporation 公司 Br1&8L-|%
cost 成本 v+46QK|I&
cost accounting 成本會計 ;z}i-cNae
cost of labour 勞工成本 JtYP E?
cost of production 生產成本 }wr{W:j
cost of manufacture 製造成本 T@2#6Tffo
cost of sales 銷貨成本 8']M^|1
cost price 成本價格 <D<4BnZ(
credit 貸方 I*{4rDt
credit note 收款通知單 X[]m _@ v
creditor 債權人 7}f}$1
crossed check 橫線支票 e!N:,`R
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current account 往來活期賬戶 *|%@6I(
current asset 流動資產 $q6BP
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current liability 流動負債 WA)yfo0A
current profit and loss 本期損益 :61Tu
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debit 借方 #5cEV'm;
debt 債務 [$0p+1
debtor 債務人 1+szG1U=
deed 契據 I`-8Air5f
deferred assets 遞延資產 Uc7mOa}4
deferred liabilities 遞延負債 #lmB
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delivery 交貨 ^Cu\VV
delivery expense 送貨費 '\Giv!>
delivery order 出貨單 !=;+%C&8y
demand draft 即期匯票 -lbm*
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demand note 即期票據 K28+]qy[
demurrage charge 延期費 (G zb
deposit 存款 {MtpkUN
deposit slip 存款單 TSTl+W
depreciation 折舊 |'P]GK
direct cost 直接成本 MLw7}[
direct labour 直接人工 h`KFL/fT
director 董事 q)LMm7
discount 折扣 k;K)xb[w |
discount on purchase 進貨折扣 2`7==?
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