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。 |uQn|"U4
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acceptance 承兌 !XgQJ7y_Z
account 賬戶 U=haXx4N
accountant 會計員 fap|SMGt
accounting 會計 FX7Cjo#=R
accounting system 會計制度 'sm[CNzS
accounts payable 應付賬款 R7E]*:0}
accounts receivable 應收賬款 rtB|N-
accumulated profits 累積利益 4'+d"Ok
adjusting entry ?#123;整記錄 lEO?kn.:z
adjustment ?#123;整 ;el]LnV!O
administration expense 管理費用 HO266M
advances 預付 T$gkq>!j<E
advertising expense 廣告費 G*)s%2c>h
agency 代理 9>A-$a4R>
agent 代理人 ]}nu9z<
agreement 契約 7^kH8qJ)
allotments 分配數 ^z[_U}N\}
allowance 津貼 QT`fix{
amalgamation 合併 &M0o&C-1/
amortization 攤銷 |x1$b7
amortized cost 應攤成本 fl!mYCPv
annuities 年金 ?,WUJH?^
applied cost 已分配成本 O"@?U
applied expense 已分配費用 &E.OyqGZV
applied manufacturing expense 己分配製造費用 %3]3r*e&5
apportioned charge 攤派費用 fswZM\@
appreciation 漲價 @;||peU
article of association 公司章程 NJ
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assessment 課稅 bcq@N
assets 資產 UqD5
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attorney fee 律師費 Nawp t%
audit 審計 5|yZEwq
auditor 審計員 'jh2**i 34
average 平均數 l9]o\JFXk
average cost 平均成本 bq:wEMM4s
bad debt 壞賬 o:Ln._bj
balance 餘額 *}+R
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balance sheet 資產負債表 ~&lQNl3`m6
bank account 銀行賬戶 @; W<dJ<X
bank balance 銀行結存 k%"$$uo
bank charge 銀行手續費 '"Bex`
bank deposit 銀行存款
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bank discount 銀行貼現 TAXd,z N
bank draft 銀行匯票 -Bl/4p
bank loan 銀行借款 UP\8w#~
bank overdraft 銀行透支 ri_P;#lz
bankers acceptance 銀行承兌 Xfj)gPt}
bankruptcy 破產 Jm?l59bv
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bearer 持票人 eT;AAGql
beneficiary 受益人 EJO.'vQ
bequest 遺產 }'u3U"9)
bill 票據 D[V`^CTu
bill of exchange 匯票 ERk kSTp
bill of lading 提單 *zJD$+Fo
bills discounted 貼現票據 %wOOzp`
bills payable 應付票據 #1MKEfv(~
bills receivable 應收票據 O\%j56Bf
board of directors 董事會 AzZi{Q ?
bonds 債券 BeAk21xb
bonus 紅利 IoQr+:_R
book value 賬面價值 &Y 'z?N
bookkeeper 簿記員 `hzd|GmX
bookkeeping 簿記 MY&<)|v\
branch office general ledger 支店往來賬戶 wbBE@RU>!
broker 經紀人
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brought down 接前 4 uShM0qa
brought forward 接上頁 P;jlHZ 9?O
budget 預算 nZe\5`
by-product 副產品 GX7VlI[
by-product sales 副產品銷售 6!@0VI&P
capital 股本 GM:,CJ?
capital income 資本收益 M\I_{Q?_
capital outlay 資本支出 `Rrr>vj
capital stock 股本 D4d]3|/T
capital stock certificate 股票 ;.\g-`jb
carried down 移後 OthG7+eF
carried forward 移下頁 0xv\D0
cash 現金 ohtT
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cash account 現金賬戶 D^N[=q99&e
cash in bank 存銀行現金 8:~b
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cash on delivery 交貨收款 fTTm$,f5N
cash on hand 庫存現金 S3; lKr
cash payment 現金支付 AYt*'Zeg!s
cash purchase 現購 qZ#!CPHS
cash sale 現沽 V):`&@
cashier 出?#123;員 f7.m=lbe
cashiers check 本票 ZH% we
certificate of deposit 存款單折 >;m{{nj
certificate of indebtedness 借據 :r\xkHg/f
certified check 保付支票 8*vFdoE_oO
certified public accountant 會計師 70{RDj6{
charges 費用 2f `&WUe
charge for remittances 匯水手續費 L+7*NaPY*
charter 營業執照
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chartered accountant 會計師 L,6MF,vx
chattles 動產 R^uc%onP
check 支票 (p^S~Ax
che stub 支票存根 |"_ )zQ
closed account 己結清賬戶 WBa /IM
closing 結算 !W(`<d]68:
closing entries 結賬紀錄 O6/xPeak
closing stock 期末存貨 f7ZA837Un
closing the book 結賬 (VEp~BW@-R
columnar journal 多欄日記賬 ssPI$IRg!
combination 聯合 H)\4=^
commission 佣金 &eU3(F`.
commodity 商品 2g0K76=Co:
common stock 普通股 9
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company 公司 |ebvx
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compensation 賠償 L(;.n>
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compound interest 複利 @bE~@4mOu
consignee 承銷人 #.o0m
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consignment 寄銷 Xh`"
consignor 寄銷人 Nvhy3
consolidated balance sheet 合併資產負債表 Xty#vI
consolidated profit and loss account 合併損益表 7pz\ScSe
consolidation 合併 6vF/e#},
construction cost 營建成本 y^SyhG,V[
construction revenue 營建收入 {-J:4*`
contract 合同 ,!hnm
control account 統制賬戶 1c/
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copyright 版權 !M,h79NM
corporation 公司 ]r!QmWw~V
cost 成本 ^B|YO8.v
cost accounting 成本會計 t|<FA#
cost of labour 勞工成本 [#>{4qY2
cost of production 生產成本 (m/aV
cost of manufacture 製造成本 T30Zk*V
cost of sales 銷貨成本 Tn /Ut}]O
cost price 成本價格 {!MVc<G.
credit 貸方 Vli3>K&
credit note 收款通知單 *<UGgnmLE
creditor 債權人 vkuc8 li
crossed check 橫線支票 ,&
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current account 往來活期賬戶 i_NJ -K
current asset 流動資產 <$Z tik1
current liability 流動負債 IKo;9|2U
current profit and loss 本期損益 h mds(lv7
debit 借方 A*R n<{U
debt 債務 |UYED%dC
debtor 債務人 qrpb[)Ll
deed 契據 Fav
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deferred assets 遞延資產 4QO/ff[ o
deferred liabilities 遞延負債 16?C@`S>
delivery 交貨 "9%qbMB
delivery expense 送貨費 JdO)YlM-
delivery order 出貨單 `[OXVs,7"
demand draft 即期匯票 /h7.oD8CU
demand note 即期票據 LJj=]_
demurrage charge 延期費 +v!v[qn
deposit 存款 'bC]M3P
deposit slip 存款單 !VFem~'d
depreciation 折舊 K0oFPDJN
direct cost 直接成本 xG8`'SNY
direct labour 直接人工 K?[)E3
director 董事 A=y"x$%-_
discount 折扣 x~z_,':
discount on purchase 進貨折扣 DRp&IP<
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