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。 @2e2^8X7f
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acceptance 承兌 CBHc A'L
account 賬戶 0ar=cuDm
accountant 會計員
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accounting 會計 qtzRCA!9(Z
accounting system 會計制度 gb 4pN
accounts payable 應付賬款 ^M|K;jt>
accounts receivable 應收賬款 0*7*RX
accumulated profits 累積利益 Sz0+<F#5
adjusting entry ?#123;整記錄 K/Y Agg
adjustment ?#123;整 2u:4$
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administration expense 管理費用 }<[Db}?9
advances 預付 X+ f9q0
advertising expense 廣告費 .>]N+:O
agency 代理 c> G@+
agent 代理人 =n0*{~r
agreement 契約 (0jr;jv
allotments 分配數 #*,sa
allowance 津貼 7+XM3
amalgamation 合併 % vS8?nG
amortization 攤銷 $a.u05
amortized cost 應攤成本 UR3 $B%i
annuities 年金 Iql5T#K+
applied cost 已分配成本 0BTLcEqgZ
applied expense 已分配費用 mG(N:n%*K
applied manufacturing expense 己分配製造費用 ' G#SLqZy
apportioned charge 攤派費用 Z> 74.
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appreciation 漲價 nl@E[yA9[
article of association 公司章程 kuS/S\Z5K
assessment 課稅 [7\>"v
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assets 資產 kO ![X ^V
attorney fee 律師費 OFy,B
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audit 審計 JTUNb'#RZ
auditor 審計員 U e*$&VlT
average 平均數 x9V {R9_gf
average cost 平均成本 W_<4WG
bad debt 壞賬 *not.2+
balance 餘額 N@1p]\
balance sheet 資產負債表 gdi`x|0
bank account 銀行賬戶 ?q X
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bank balance 銀行結存 Tf-CEHWD
bank charge 銀行手續費
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bank deposit 銀行存款 PDC]wZd/
bank discount 銀行貼現 ,")F[%v
bank draft 銀行匯票 <t}? $1
bank loan 銀行借款 UqtHxEI%R~
bank overdraft 銀行透支 GqUSVQ
bankers acceptance 銀行承兌 4/MNqit+
bankruptcy 破產 M#M?1(O/NE
bearer 持票人 /77z\[CeYH
beneficiary 受益人 7/>a:02
bequest 遺產 )N)ljA3]
bill 票據 ~B_ D@gV|
bill of exchange 匯票 ")M;+<c"l
bill of lading 提單 2R`u[
bills discounted 貼現票據 [ud|dwP"
bills payable 應付票據 (=JueF@J
bills receivable 應收票據 AMTslo
board of directors 董事會 JEHK:1^
bonds 債券 K^H>~`C=
bonus 紅利 j'Wp
book value 賬面價值 ct0v$ct>f
bookkeeper 簿記員 cU+>|'f&
bookkeeping 簿記 OCW+?B;
branch office general ledger 支店往來賬戶 K0<yvew
broker 經紀人 A,c'g}:
brought down 接前 I,j3bC
brought forward 接上頁 V2<i/6~
budget 預算 Jz$>k$!UD
by-product 副產品 RWikJ
by-product sales 副產品銷售 0&$xX!]
capital 股本 263*: Y
capital income 資本收益 }W}G X(?P
capital outlay 資本支出 H8i+'5x,?
capital stock 股本 uaxB -PZ
capital stock certificate 股票 Wc;+2Hl[@
carried down 移後 FpzP#;
carried forward 移下頁 Yy@g9mi
cash 現金 AgsR-"uh
cash account 現金賬戶 A&
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cash in bank 存銀行現金 q^6N+ ^}QN
cash on delivery 交貨收款 PP-kz;|
cash on hand 庫存現金 ;[~^(.
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cash payment 現金支付 mJ$Htyr
cash purchase 現購 @dV9Dpu
cash sale 現沽 8.2`~'V
cashier 出?#123;員 w_H2gaQ
cashiers check 本票 s##Ay{
certificate of deposit 存款單折 ~B]jV$=
certificate of indebtedness 借據 )*
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certified check 保付支票 yFO)<GLk
certified public accountant 會計師 4:3_ER ]J
charges 費用 6n-r
charge for remittances 匯水手續費 {]["6V6W
charter 營業執照 8^T2^gs
chartered accountant 會計師 qUg9$oh{LI
chattles 動產
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check 支票 e
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che stub 支票存根 y.ql#eQ,
closed account 己結清賬戶 k_O-5{
closing 結算 ,D8&q?a
closing entries 結賬紀錄 >Bx8IO1_\d
closing stock 期末存貨 %/%gMRXG2
closing the book 結賬 Y?t2,cm
columnar journal 多欄日記賬 M8_ R
combination 聯合 B _
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commission 佣金 + !xu
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commodity 商品 s7M}NA 0
common stock 普通股 InN{^uN
company 公司 6KB^w0oA
compensation 賠償 x~Cz?ljbn
compound interest 複利 #%WCL'6B
consignee 承銷人 , QA9k$`
consignment 寄銷 9'X@@6b*'
consignor 寄銷人 P4[]qbfd,
consolidated balance sheet 合併資產負債表 @Wz%KdXA
consolidated profit and loss account 合併損益表 OA5f} +
consolidation 合併 YM8rJ-
construction cost 營建成本 +Y;8~+
construction revenue 營建收入 QE*%HR'
contract 合同 _'
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control account 統制賬戶 feN!_-
copyright 版權 g@(4ujOT
corporation 公司 ,\}k~ U99
cost 成本 [%?hCc
cost accounting 成本會計 Pv[ykrm/
cost of labour 勞工成本 6Wb!J>93
cost of production 生產成本 h[,XemwX
cost of manufacture 製造成本 UeNF^6sWu0
cost of sales 銷貨成本 \H[Yyp4
cost price 成本價格 l{QC}{Ejc2
credit 貸方 Kk>DYHZ6y
credit note 收款通知單 <k5`&X!+
creditor 債權人 7P
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crossed check 橫線支票 zQt1;bo
current account 往來活期賬戶 |C4o zl=O?
current asset 流動資產 kAt
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current liability 流動負債 _1\poAy
current profit and loss 本期損益 k|5k8CRX
debit 借方
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debt 債務 wO89&XZ<
debtor 債務人 cPSti
deed 契據 P]-#wz=S
deferred assets 遞延資產 B/rzh? b
deferred liabilities 遞延負債 _}^u-fJ/~
delivery 交貨 lm!FM`m
delivery expense 送貨費 >-eS&rma
delivery order 出貨單 U(!?d ]en
demand draft 即期匯票 +dJ&tuL:S
demand note 即期票據 A`g.[7
demurrage charge 延期費 ] .`_,
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deposit 存款 Gj*SPU
deposit slip 存款單 .}`V I`z*
depreciation 折舊 eq{
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direct cost 直接成本 03C .Xh=!
direct labour 直接人工 X= SG
director 董事 t)KPp|&
discount 折扣 C&e8a9*,(a
discount on purchase 進貨折扣 UL[uh@4
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