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。 _.9 5>`
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acceptance 承兌 ;U3:1hn
account 賬戶 8gavcsVE[
accountant 會計員 z%E(o%l8
accounting 會計 'd2
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accounting system 會計制度 *IOrv)
accounts payable 應付賬款 l<1zLA~G
accounts receivable 應收賬款 (m'-1wX.
accumulated profits 累積利益 nFJW\B&(`
adjusting entry ?#123;整記錄 ,f^fr&6jb
adjustment ?#123;整 D _dv8
administration expense 管理費用 ou-#+Sdd
advances 預付 68j1svz9
advertising expense 廣告費 HN7tIz@Frc
agency 代理 QqQhQ GV
agent 代理人 rQl9SUs
agreement 契約 dm}1"BU<
allotments 分配數 /W
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allowance 津貼 \d;)U4__!
amalgamation 合併 Y/J~M$9P,
amortization 攤銷 $ ,K@xq5
amortized cost 應攤成本 (nO2+@!
annuities 年金 Qc
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applied cost 已分配成本 =RHtugwy
applied expense 已分配費用 2V]a+Cgk
applied manufacturing expense 己分配製造費用 <n,QSy#
apportioned charge 攤派費用 6hj[/O)E
appreciation 漲價 Q~(Qh_Ff
article of association 公司章程 hV~M!vFxA
assessment 課稅 bVz<8b6h'-
assets 資產 (W#CDw<ja
attorney fee 律師費 [;{xiW4V]
audit 審計 Vz0
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auditor 審計員 0uD3a-J
average 平均數 2FZT
average cost 平均成本 %T$>E7]!
bad debt 壞賬 lD0a<L3
balance 餘額 Gx$m"Jeq\
balance sheet 資產負債表 v)np.j0V7
bank account 銀行賬戶 h[u@UGK%
bank balance 銀行結存 +@]k[9
bank charge 銀行手續費 gH
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bank deposit 銀行存款 1Du5Z9AM
bank discount 銀行貼現 l@&-be
bank draft 銀行匯票 0\U*
bank loan 銀行借款 Lxv;[2XsW)
bank overdraft 銀行透支 adu6`2*$
bankers acceptance 銀行承兌 $VQ;y|K+[
bankruptcy 破產 7 q!==P=
bearer 持票人 T%oJmp?0
beneficiary 受益人 W0MgY%Qv[
bequest 遺產 ,vLQx\m{
bill 票據 [R1|=kGU
bill of exchange 匯票 L+G0/G}O\
bill of lading 提單 $gnrd~v4e
bills discounted 貼現票據 omg#[
bills payable 應付票據 Ce-=
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bills receivable 應收票據 5 eL
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board of directors 董事會 ~ Rk.x
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bonds 債券 ]&H"EHC<$
bonus 紅利 h! uyTgq
book value 賬面價值 `uMc.:5\
bookkeeper 簿記員 7[P-;8)tq
bookkeeping 簿記 /ojx$Um
branch office general ledger 支店往來賬戶 L754odc
broker 經紀人 DN)o|p
brought down 接前 =8#.=J[/
brought forward 接上頁 9QX!HQ|5y8
budget 預算 VoYL}67c
by-product 副產品 ,+IFV
by-product sales 副產品銷售 JwxKWVpWv
capital 股本 OqS!y(
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capital income 資本收益 ML'y`S
capital outlay 資本支出 ,\i
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capital stock 股本 Dqo#+_v
capital stock certificate 股票 ROn@tW
carried down 移後
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carried forward 移下頁 ECA<%'$?E
cash 現金 oh:9v+
cash account 現金賬戶 7omHorU+
cash in bank 存銀行現金 OS`jttU@
cash on delivery 交貨收款 )V~=B]
cash on hand 庫存現金 [uGsF0#e
cash payment 現金支付 yYGs]+
cash purchase 現購 f8[O]MrO;
cash sale 現沽 !AJkd.
cashier 出?#123;員 {H(l"KuL
cashiers check 本票 y akRKiz\
certificate of deposit 存款單折 awo'#Y2>
certificate of indebtedness 借據 MvZa;B
certified check 保付支票 "~r)_Ko
certified public accountant 會計師 MG=8`J-`
charges 費用 D|Q7dIZm
charge for remittances 匯水手續費 8#JX#<HEo
charter 營業執照 s&pnB
chartered accountant 會計師 }\S'oC\[
chattles 動產 {|>Wwa2e
check 支票 &~+QPnI>Pm
che stub 支票存根 e(/F:ZEh
closed account 己結清賬戶 Z" ;q w
closing 結算 ^?H|RAp
closing entries 結賬紀錄 66F?exr
closing stock 期末存貨 M 5w/TN
closing the book 結賬 nS3Aadm
columnar journal 多欄日記賬 iii|;v]+
combination 聯合 3s?u05_
commission 佣金 }R16WY_'
commodity 商品 OWwqCPz.
common stock 普通股 d2Q*1Q@u
company 公司 q 0F6MAXj
compensation 賠償 xE@/8h
compound interest 複利 MZ$uWm`/
consignee 承銷人 -_Z 4)"k
consignment 寄銷 WN=0s
consignor 寄銷人 XEA5A.uc
consolidated balance sheet 合併資產負債表 5z0VMt
consolidated profit and loss account 合併損益表 H}kSXKO8!8
consolidation 合併 CR'%=N04^
construction cost 營建成本 =3(Auchl$Y
construction revenue 營建收入 `K5*Fjx
contract 合同 [HYr |T
control account 統制賬戶 B2j1GJEO
copyright 版權 ;DK%!."%
corporation 公司 y(QFf*J
cost 成本 pml33^*<U
cost accounting 成本會計 E>]K#H
cost of labour 勞工成本 1}a4
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cost of production 生產成本 RV
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cost of manufacture 製造成本 AcuF0KWw/
cost of sales 銷貨成本 f/O6~I&g
cost price 成本價格 rWL;pM<
credit 貸方 y8s!sO
credit note 收款通知單 :1UMA@HP
creditor 債權人 ecs 0iW-,
crossed check 橫線支票 .+ u
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current account 往來活期賬戶 wxvi)|)
current asset 流動資產 j~{cT/5Y_
current liability 流動負債 w1"+HJd
current profit and loss 本期損益 1V1I[CxlX
debit 借方 IyHbl_P ^
debt 債務 '+_>PBOc
debtor 債務人 A_9^S!
deed 契據 `5@F'tKQ
deferred assets 遞延資產 |~BnE
deferred liabilities 遞延負債 ??p%_{QY~b
delivery 交貨 dW4jkjap
delivery expense 送貨費 0i_:J
delivery order 出貨單 D;C';O
demand draft 即期匯票 #gV n7wq
demand note 即期票據 T3P9
demurrage charge 延期費 ~I5hV}ZT
deposit 存款 QKj0~ia
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deposit slip 存款單 RJ3oI+gI
depreciation 折舊 t>cGfA
direct cost 直接成本 4c<
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direct labour 直接人工 95m
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director 董事 p@G7}'|eyA
discount 折扣 x>[]Qk^?q
discount on purchase 進貨折扣 nf
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