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。 T{=.mW^ x
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acceptance 承兌 &We1i&w
account 賬戶 Q]X0O10
accountant 會計員 ?3
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accounting 會計 }G
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accounting system 會計制度 L8
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accounts payable 應付賬款 !1
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accounts receivable 應收賬款 ),
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accumulated profits 累積利益 d5<@WI:wz
adjusting entry ?#123;整記錄 w`XwW#!}@$
adjustment ?#123;整 .&2p Z
administration expense 管理費用 /Z<" 6g?
advances 預付 ]PdpC"
advertising expense 廣告費 dIv/.x/V
agency 代理 !NuYx9L?L
agent 代理人 |u8hxa
agreement 契約 G3QB Rh{
allotments 分配數 pJ7wd~wF*
allowance 津貼 9_IR%bm
amalgamation 合併 lh`inAt)"
amortization 攤銷 =y >P>&sI
amortized cost 應攤成本 3}O.B
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annuities 年金 i gzISYC_
applied cost 已分配成本 Y{y #us1
applied expense 已分配費用 5r/QPJ<h
applied manufacturing expense 己分配製造費用 N]cGJU>$
apportioned charge 攤派費用 N3^pFy`
appreciation 漲價 b7fP)nb695
article of association 公司章程 'qLk"
assessment 課稅 h`&@>uEiq
assets 資產 K8*
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attorney fee 律師費 &|<~J(L;
audit 審計 &rj6<b1A
auditor 審計員 n`f},.NM|
average 平均數 ><iE VrpN
average cost 平均成本 W.p->,N
bad debt 壞賬 AG)N^yd
balance 餘額 (_]{[dFr%
balance sheet 資產負債表 :0ND0A{K:
bank account 銀行賬戶 A`u04Lm7
bank balance 銀行結存 [ANit0-~
bank charge 銀行手續費 L]0+u\(
bank deposit 銀行存款 +Cx~4zEq
bank discount 銀行貼現 g=; rM8W
bank draft 銀行匯票 &:L8; m
bank loan 銀行借款 ZTd_EY0 q
bank overdraft 銀行透支 OB3AZH$
bankers acceptance 銀行承兌 f
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bankruptcy 破產 aq"E@fb
bearer 持票人 :Yj
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beneficiary 受益人 W"Dj+/uS
bequest 遺產 E=gD{1,?
bill 票據 y<PPO6u7
bill of exchange 匯票 'xZxX3
bill of lading 提單 '.~vN L+
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bills discounted 貼現票據 DMcvu*A
bills payable 應付票據 mquna"}N
bills receivable 應收票據 P>euUVMPz4
board of directors 董事會 S$%/9^\jF
bonds 債券 R#tz"T@
bonus 紅利 ;~z>GJox
book value 賬面價值 .&7=ZY>E
bookkeeper 簿記員 fh$U"
bookkeeping 簿記 F~a5yW:R=)
branch office general ledger 支店往來賬戶 #f.@XIt'
broker 經紀人 ,Z_nV
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brought down 接前 'DsfKR^s
brought forward 接上頁 i#lvt#2J0
budget 預算 PGT!HdX#{
by-product 副產品 : ` F>B
by-product sales 副產品銷售 %H<w.]>
capital 股本 !=&]#-;b
capital income 資本收益 9b]*R.x:$&
capital outlay 資本支出 EN.yU!N.4
capital stock 股本 {z@vSQ=)=P
capital stock certificate 股票 !QVd
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carried down 移後 "+nURdicO
carried forward 移下頁 KtEMH
cash 現金 ~\<ZWU<BE
cash account 現金賬戶 Ms1\J2
cash in bank 存銀行現金 0x^$q?
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cash on delivery 交貨收款 {KwLcSn
cash on hand 庫存現金 nS?HH6H
cash payment 現金支付 g/z9bOgIX
cash purchase 現購 (]1le|+
cash sale 現沽 AG}'
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cashier 出?#123;員 .NjdkHYR
cashiers check 本票 }J`{g/
certificate of deposit 存款單折 |nry^zb
certificate of indebtedness 借據 q*{"6"4(
certified check 保付支票 +*0THol-
certified public accountant 會計師 ^0{S!fs
charges 費用 w#PaN83+
charge for remittances 匯水手續費 GU&XK7L
charter 營業執照 QH\*l~;B\
chartered accountant 會計師 gK)B3dH*&
chattles 動產 ,eUMSg~P.7
check 支票 mSQ!<1PM
che stub 支票存根 =Bo0Oei
closed account 己結清賬戶 5jNBt>.0
closing 結算 Ur&: Rr
closing entries 結賬紀錄 S"3g 1yU^_
closing stock 期末存貨 C
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closing the book 結賬 3}twWnQZJ
columnar journal 多欄日記賬 L6 _Sc-sU
combination 聯合 6w1:3~a
commission 佣金 D@
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commodity 商品 ixKQh};5/
common stock 普通股 =:"@YD^a4
company 公司 KAsS= `
compensation 賠償 u]dpA
compound interest 複利 kI[EG<N1k
consignee 承銷人 +#B%Y K|LR
consignment 寄銷 {{EQM
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consignor 寄銷人 +'#d*r91@
consolidated balance sheet 合併資產負債表 ZN4&:
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consolidated profit and loss account 合併損益表 :cynZab
consolidation 合併 qA30z%#z_
construction cost 營建成本 GtGToI
construction revenue 營建收入
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contract 合同 nAts.pVy"
control account 統制賬戶 q"52-42
copyright 版權 Y(A?ib~K
corporation 公司 :sA-$*&x
cost 成本 ;QEGr|(
cost accounting 成本會計 ,MvvW{EY
cost of labour 勞工成本 {?L}qV
cost of production 生產成本 `HJw wKd
cost of manufacture 製造成本 7L<oWAq
cost of sales 銷貨成本 ]iNSa{G
cost price 成本價格 }<Me%`x"
credit 貸方 O/-OW: 03
credit note 收款通知單 ,~4(td+R7
creditor 債權人 Ppp&3h[dW)
crossed check 橫線支票 z.H`a+cl
current account 往來活期賬戶 'Gt
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current asset 流動資產 _%L3?PpF"
current liability 流動負債 3=K-+dhk|t
current profit and loss 本期損益 ljf9L:L
debit 借方 ~~fL`"
debt 債務 92tb`'
debtor 債務人 <s{/ka3
deed 契據 zYs? w=
deferred assets 遞延資產 jS- QTG!=
deferred liabilities 遞延負債 kU^@R<Fo
delivery 交貨 0y ;gi3W
delivery expense 送貨費 .-34g5
delivery order 出貨單 tllg$CQ5
demand draft 即期匯票 )eG&"3kFe!
demand note 即期票據 }}xR?+4A
demurrage charge 延期費 \Q)~'P3
deposit 存款 s3knh&'zb
deposit slip 存款單 6/n;u{|
depreciation 折舊 _j2`#|oG
direct cost 直接成本 pucHB<R@bL
direct labour 直接人工 [{c8:)ar
director 董事 w'eenIX^^
discount 折扣 9"aTF,'F/
discount on purchase 進貨折扣 bQ4 }no0
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