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。 rU5gQq;
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acceptance 承兌 Y,B0=}
account 賬戶 7[:9vY
accountant 會計員 T<DQi
accounting 會計 y-{^L`%Mk
accounting system 會計制度 m"~$JA u
accounts payable 應付賬款 9>qR6k?
accounts receivable 應收賬款 T?)?"b\qz
accumulated profits 累積利益 <r,l
adjusting entry ?#123;整記錄 6.2_UN^<
adjustment ?#123;整 J
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administration expense 管理費用 r<Ll>R
advances 預付
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advertising expense 廣告費 Q,Hw@
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agency 代理 |~CN]N
agent 代理人 9~<HTH
agreement 契約 7Rk eV
allotments 分配數 3*3WO,9
allowance 津貼 Sq}hx
amalgamation 合併 91r#lDR
amortization 攤銷 ! SD?
amortized cost 應攤成本 "Q#/J)N
annuities 年金 zhU)bb[A
applied cost 已分配成本 m
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applied expense 已分配費用 h2!We
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applied manufacturing expense 己分配製造費用 I'
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apportioned charge 攤派費用 ;_,=
appreciation 漲價 U/m6% )Yx(
article of association 公司章程 f$N
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assessment 課稅 ?z171X0
assets 資產 8k]'P*9ulz
attorney fee 律師費
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audit 審計 4_8%ZaQ\.?
auditor 審計員 'u{m37ZJ
average 平均數 Zk)]=<H
average cost 平均成本 P(d4~hS
bad debt 壞賬 s$:F^sxb
balance 餘額 B[!wo
balance sheet 資產負債表 }?^5\ot u
bank account 銀行賬戶 j\("d4n%C
bank balance 銀行結存 _LFZ
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bank charge 銀行手續費 eRD?O
bank deposit 銀行存款 k ;R*mg*K
bank discount 銀行貼現 pN&5vu30
bank draft 銀行匯票 OA_:_%a(
bank loan 銀行借款 s
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bank overdraft 銀行透支 /,f*IdB
bankers acceptance 銀行承兌 kV(}45i]s
bankruptcy 破產 cV_nYcLkz
bearer 持票人 <K%qaf
beneficiary 受益人 *{P"
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bequest 遺產 V{O,O,*
bill 票據 vAbMU
bill of exchange 匯票 .ZFs+8
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bill of lading 提單 ny|ni\6
bills discounted 貼現票據 @
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bills payable 應付票據 #qGfo)
bills receivable 應收票據 wLPL9
board of directors 董事會 3aQWzEnh
bonds 債券 ><viJ$i
bonus 紅利 #{1w#Iz;
book value 賬面價值 +#}I
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bookkeeper 簿記員 G%
bookkeeping 簿記 I&U?8
branch office general ledger 支店往來賬戶 '`#2'MXG
broker 經紀人 E9;cd$}K
brought down 接前 <- Q=h?D
brought forward 接上頁 !krbGpTVH
budget 預算 + O=wKsGD
by-product 副產品 Pdmfn8I]%
by-product sales 副產品銷售 [nJ),9$z_
capital 股本 {O*WLZ {0
capital income 資本收益 TggM/@k
capital outlay 資本支出 M2(+}gv;7p
capital stock 股本 y~w2^VN=
capital stock certificate 股票 a?.hvI
carried down 移後 ykH?;Xu
carried forward 移下頁 <LIL{g0eX
cash 現金 %g{m12
cash account 現金賬戶 ?1K|.lr
cash in bank 存銀行現金
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cash on delivery 交貨收款 %<CahzYc6
cash on hand 庫存現金 Q>] iRx>MZ
cash payment 現金支付 hn#i,XnY
cash purchase 現購 X(U
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cash sale 現沽 vcy}ZqWBO
cashier 出?#123;員 R"EX$Zj^E
cashiers check 本票 3,+)3,N
certificate of deposit 存款單折 8bLA6qmM\
certificate of indebtedness 借據 &[f.;1+C
certified check 保付支票 ?D]4*qsIlu
certified public accountant 會計師 t8DySFT
charges 費用 abh='5H|^|
charge for remittances 匯水手續費 SH2|xn
charter 營業執照 d!5C$C/x
chartered accountant 會計師 CvKXVhf0$J
chattles 動產 ce{(5IC
check 支票 v*SSc5gFG
che stub 支票存根 ,4zwd@&O
closed account 己結清賬戶 Gkv<)}G
closing 結算 T$5u+4>"
closing entries 結賬紀錄 @r]wZ~@
closing stock 期末存貨 NBuibL
closing the book 結賬 ZdJwy%
columnar journal 多欄日記賬 ;,![Lar5L
combination 聯合 W+-a@)sh3Q
commission 佣金 ]ppi962Z
commodity 商品 s!esk%h{K
common stock 普通股 mD{<Lp=
company 公司 r!N)pt<g
compensation 賠償 G=W!$(
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compound interest 複利 &4Q(>"i
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consignee 承銷人
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consignment 寄銷 ||a
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consignor 寄銷人 +b"RZ:tKp
consolidated balance sheet 合併資產負債表 +e?mKLw14
consolidated profit and loss account 合併損益表 9ot A5I^v
consolidation 合併 R("g ]
construction cost 營建成本 7p%W)=v
construction revenue 營建收入 >Ig%|4Hw
contract 合同 <NZ^*]
control account 統制賬戶 WPi^;c8
copyright 版權 -Zx
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corporation 公司 64;F g/t
cost 成本 P0NGjS|Z{
cost accounting 成本會計 ,S5tkTa
cost of labour 勞工成本 Y?W"@awE"\
cost of production 生產成本 Vw.c05 x
cost of manufacture 製造成本 Kk#g(YgNz
cost of sales 銷貨成本 l!CW
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cost price 成本價格 eSo/1D
credit 貸方 hfT HP
credit note 收款通知單 35I y\
creditor 債權人 W`_pjld
crossed check 橫線支票 v'nM=
current account 往來活期賬戶 =!u9]3)
current asset 流動資產 Y^80@MJ
current liability 流動負債 5$Lo]H
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current profit and loss 本期損益 7Gb1[3
debit 借方
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debt 債務
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debtor 債務人 #U45;idp
deed 契據 os6p1"_\f
deferred assets 遞延資產 Z0*Lm+d9z
deferred liabilities 遞延負債 I{Hl2?CnI,
delivery 交貨
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delivery expense 送貨費 e=K2]Y Q{
delivery order 出貨單 1-[~}
demand draft 即期匯票 t
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demand note 即期票據 09z%y[z
demurrage charge 延期費 par|j]
deposit 存款 KNT(lA0s
deposit slip 存款單 GyI(1OAW
depreciation 折舊 ,4W|e!
direct cost 直接成本 d'ddxT$GG
direct labour 直接人工 EH))%LY1y
director 董事 4a3Xz,[(a
discount 折扣 BzBij^h
discount on purchase 進貨折扣 \`?#V xz
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