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。
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acceptance 承兌 jn
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account 賬戶 t:x"]K
accountant 會計員 YsO3( HS
accounting 會計 bL`>#M_^
accounting system 會計制度 2P/ Sq
accounts payable 應付賬款 &=*sN`
accounts receivable 應收賬款 ;fW`#aE
accumulated profits 累積利益 Tw,|ZA4XH
adjusting entry ?#123;整記錄 iE0x7x P_
adjustment ?#123;整 l{I.l
administration expense 管理費用 jl>jy6T
advances 預付 :F8h}\a*
advertising expense 廣告費 3xk-D &"
agency 代理 =;"e Z
agent 代理人 2=
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agreement 契約 2BKiA[
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allotments 分配數 .],:pL9d
allowance 津貼 z"nMR_TTu
amalgamation 合併 ."Kp6s `k
amortization 攤銷 DHg)]FQ/
amortized cost 應攤成本 7@R^B =pb
annuities 年金 2FN E ;y(
applied cost 已分配成本 kQF3DR$,B
applied expense 已分配費用 p;qFMzyS9
applied manufacturing expense 己分配製造費用 X2|&\G9c
apportioned charge 攤派費用 %Rt
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appreciation 漲價 +~>cAWZq_
article of association 公司章程 oI5^.Dr FW
assessment 課稅 x4i&;S
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assets 資產 wg+[T;0 S
attorney fee 律師費 eZ]>;5
audit 審計 2KlVj]!7
auditor 審計員 Y[N@ )E_G
average 平均數 Q#F9
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average cost 平均成本 rf^u&f
bad debt 壞賬 /PVx
balance 餘額 Co,?<v=Ll
balance sheet 資產負債表 j0^1BVcj
bank account 銀行賬戶 Q@"}v_r4
bank balance 銀行結存 "/G]M&
bank charge 銀行手續費 n&!q9CR`
bank deposit 銀行存款 9?q ^yy
bank discount 銀行貼現 o5['5?i} /
bank draft 銀行匯票 L&KL]n
bank loan 銀行借款 p"7]zq]'
bank overdraft 銀行透支 <*I*#WI&B
bankers acceptance 銀行承兌 s{OV-H
bankruptcy 破產 <Mndr8 H
bearer 持票人 Es- =0gpK
beneficiary 受益人 L=<$^ m
bequest 遺產
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bill 票據 w`EC6ZN
bill of exchange 匯票 TS`m&N{i")
bill of lading 提單 XqU0AbQ
bills discounted 貼現票據 m70AWG
bills payable 應付票據 s
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bills receivable 應收票據 'pyIMB?x
board of directors 董事會 6B]i}nFH{+
bonds 債券 beBv|kI4
bonus 紅利 Ci 'V
book value 賬面價值 V["'eJA,,
bookkeeper 簿記員 1Q=L/keP
bookkeeping 簿記 #)m[R5g(
branch office general ledger 支店往來賬戶 yRi5t{!V
broker 經紀人 JC`;hY
brought down 接前 ~1XC5.*-
brought forward 接上頁 }+}Cl T
budget 預算 ecx_&J@D
by-product 副產品 vT MCZ+^g
by-product sales 副產品銷售 GPizR|}h
capital 股本 P'[ISGt
capital income 資本收益 o^/ fr&,9
capital outlay 資本支出 AQtOTT$
capital stock 股本 Xq_hC"s
capital stock certificate 股票 S?zP;
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carried down 移後 ~c55LlO>
carried forward 移下頁 lKf kRyO_S
cash 現金 Xgl
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cash account 現金賬戶 x?]fHin_
cash in bank 存銀行現金 qW*k|;S
cash on delivery 交貨收款 '"XVe+.O
cash on hand 庫存現金 =jA.INin4
cash payment 現金支付 W4qnXD1n
cash purchase 現購 <pXOE-G5
cash sale 現沽 9=FH2|Z
cashier 出?#123;員 Zl>wWJ3y
cashiers check 本票 ,S
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certificate of deposit 存款單折 xnJ#}-.7
certificate of indebtedness 借據 C8i4z
certified check 保付支票 <(~Wg{
certified public accountant 會計師 xb"e'Zh
charges 費用 _v8u%
charge for remittances 匯水手續費 B
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charter 營業執照 1NG[
chartered accountant 會計師 <IBUl}|\
chattles 動產 {u0sbb(
check 支票 =*.S<Ko)
che stub 支票存根 foBF]7Bz?
closed account 己結清賬戶 %{UW!/
closing 結算 6;@:/kl t
closing entries 結賬紀錄
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closing stock 期末存貨 RH$l?j6
closing the book 結賬 ?!$Dr0r
columnar journal 多欄日記賬 IGo5b-ds
combination 聯合 _mQ
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commission 佣金 zGc]*
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commodity 商品 ^jcVJpyT@R
common stock 普通股 %tPy]{S..
company 公司 <[T{q
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compensation 賠償 In;P33'p
compound interest 複利 i7rk%q
consignee 承銷人 Ji1# >;&
consignment 寄銷 6OJhF7\0&
consignor 寄銷人 c/=\YeR
consolidated balance sheet 合併資產負債表 ?%lfbZ
consolidated profit and loss account 合併損益表 @7;}6,)
consolidation 合併 w_;$ahsu~
construction cost 營建成本 sO!m,pK(
construction revenue 營建收入 W<TfDEEa
contract 合同 qv>l
control account 統制賬戶 K@oyvJ$
copyright 版權 1. <g C
corporation 公司 rmFcSolt,f
cost 成本 ]3Ibl^J
cost accounting 成本會計 z5D*UOy5M
cost of labour 勞工成本 V}~',o<m
cost of production 生產成本 .eorwj]yb
cost of manufacture 製造成本 {qU;>;(
cost of sales 銷貨成本
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cost price 成本價格 KdzV^6K<c
credit 貸方 Q.'2v%i
credit note 收款通知單 0QW;=@)d
creditor 債權人 kw7E<a
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crossed check 橫線支票 )>iPx.hVSS
current account 往來活期賬戶 S\GxLW@x
current asset 流動資產 ;#8xRLW
current liability 流動負債 b2j~"9
current profit and loss 本期損益 I]pz3!On4,
debit 借方 ytb1h Fs
debt 債務 [@3.dd
debtor 債務人 k!x`cp
deed 契據 OHnsfXO_V
deferred assets 遞延資產 \.GA"_y
deferred liabilities 遞延負債 " ub0}p4V
delivery 交貨 x^cJ~e2
delivery expense 送貨費 ?(}~[
delivery order 出貨單 i[z#5;x+<
demand draft 即期匯票 1zCgPiAem
demand note 即期票據 0Pt%(^
demurrage charge 延期費 pX$X8z%
deposit 存款 m,6[;
deposit slip 存款單 lS!O(NzqE'
depreciation 折舊 j0n.+CO-{
direct cost 直接成本 t1$pl6&,
direct labour 直接人工 5`i+aH(
director 董事 V@EyU/VJ
discount 折扣 l%?()]y
discount on purchase 進貨折扣 H
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