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。 XABI2Ex
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acceptance 承兌 h[0,/`qb{
account 賬戶 F!;0eS"xp
accountant 會計員 U,4:yc,)s
accounting 會計 -S"$S16D
accounting system 會計制度 @
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accounts payable 應付賬款 Xbb('MoI63
accounts receivable 應收賬款 R~],5_
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accumulated profits 累積利益 6KD
adjusting entry ?#123;整記錄 v"6ijk&(
adjustment ?#123;整 j&.MT@
administration expense 管理費用 {IW pI *
advances 預付 )MKzAAt~
advertising expense 廣告費 FV&&
agency 代理 >}*iQq
agent 代理人 6NV- &0 _
agreement 契約 G,8LF/sR
allotments 分配數 D+.h*{gD
allowance 津貼 Q4_+3-g<7L
amalgamation 合併 bS+by'Ea1W
amortization 攤銷 8h#/b1\
amortized cost 應攤成本 DM*mOT
annuities 年金 iG1vy'J#o
applied cost 已分配成本 .1.Bf26}d
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 MT,LO<.
apportioned charge 攤派費用 %<oey%ue
appreciation 漲價 %jK-}0Tu
article of association 公司章程 P{eL;^I
assessment 課稅 #qk A*WP
assets 資產 "mnWqRpX
attorney fee 律師費 .ya^8gM
audit 審計 pNo<:p
auditor 審計員 a(X?N.w
average 平均數 eyZ /%4'q
average cost 平均成本 #L{QnV.3
bad debt 壞賬 9IKFrCO9,
balance 餘額 )jK"\'cK
balance sheet 資產負債表 {ZH9W
bank account 銀行賬戶 &P%3'c}G
bank balance 銀行結存 mJu;B3@
bank charge 銀行手續費 V@Z8t8
bank deposit 銀行存款 $up.<qzj
bank discount 銀行貼現 D5]sf>~
bank draft 銀行匯票 9d4PH
bank loan 銀行借款 Z,Z34:-
bank overdraft 銀行透支 N9D<wAK##)
bankers acceptance 銀行承兌 <a |$Bl
bankruptcy 破產 nBGF
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bearer 持票人 .N99=%[}h
beneficiary 受益人 &UUIiQm~
bequest 遺產 <@}~Fp@
bill 票據 (z0S5#g
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bill of exchange 匯票 Vt:]D?\3
bill of lading 提單 adh=Kp e!w
bills discounted 貼現票據 VpJ/M(UD-
bills payable 應付票據 /a%5!)NE%
bills receivable 應收票據 [0D( PV(n
board of directors 董事會 LoLmT7
bonds 債券 bE2^sx`(
bonus 紅利 kScq#<Y&
book value 賬面價值 ,
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bookkeeper 簿記員 lkK+Fm
bookkeeping 簿記 e%&2tf4
branch office general ledger 支店往來賬戶 /i$
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broker 經紀人 aE6I|6W?
brought down 接前 wAxXK94#3
brought forward 接上頁 |b{XnD_g
budget 預算 TdI5{?sW
by-product 副產品 C`3}7qi|C
by-product sales 副產品銷售 w} *;^n
capital 股本 +$_W4lf|E2
capital income 資本收益 F_=RY]
capital outlay 資本支出 o~,dkV
capital stock 股本 RV5X0
capital stock certificate 股票 ci>+Zi6
carried down 移後 /E/J<
carried forward 移下頁 t5#IiPp
cash 現金 QF(.fq8, U
cash account 現金賬戶 >&tPIrz
cash in bank 存銀行現金 jQzq(oDQw
cash on delivery 交貨收款 }.Ht=E]
cash on hand 庫存現金 ]S4kWq{ Y
cash payment 現金支付 0&Q-y&$7
cash purchase 現購 kJqgY|
cash sale 現沽 5bX
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cashier 出?#123;員
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cashiers check 本票 v2:A 4Pd:+
certificate of deposit 存款單折 u~\u8X3
certificate of indebtedness 借據 v'7,(.E
certified check 保付支票 "o/:LCE
certified public accountant 會計師 4
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charges 費用 bR6.Xdt.n
charge for remittances 匯水手續費 Yjv}@i"
charter 營業執照 R+FBCVU&TJ
chartered accountant 會計師 ;1&%Wj"d
chattles 動產 pw*<tXH!
check 支票 hex:e2x
che stub 支票存根 4[|^78
closed account 己結清賬戶 9D++SU2:}
closing 結算 W~E%Eq3
closing entries 結賬紀錄 "qUUH4mR`
closing stock 期末存貨 9S@PY_ms
closing the book 結賬 -`gqA%#+
columnar journal 多欄日記賬 D ::),,
combination 聯合 H#x=eDU|k
commission 佣金 9nlfb~F~P
commodity 商品 C
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common stock 普通股 C1^=se
company 公司 X[:Hp`_$
compensation 賠償 %mPIr4$Pg
compound interest 複利 u
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consignee 承銷人 cq+|fg~Yy
consignment 寄銷 %Kx:'m%U
consignor 寄銷人 5v"QKI
consolidated balance sheet 合併資產負債表 $^?"/;8P5
consolidated profit and loss account 合併損益表 fEE[huG
consolidation 合併 NL
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construction cost 營建成本 lN#W
construction revenue 營建收入 `P<}MeJ\l
contract 合同 ?Z=
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control account 統制賬戶 ]#;;)K}>
copyright 版權 B}8xA}<
corporation 公司 %719h>$
cost 成本 Ql^I$5&
cost accounting 成本會計 6gV-u~j [#
cost of labour 勞工成本 2{Nv&ZX?
cost of production 生產成本 z^+f3-Z
cost of manufacture 製造成本 $L_-U~^
cost of sales 銷貨成本 o<bZ. t
cost price 成本價格 <QFT>#@T
credit 貸方 =mxG[zDtQ
credit note 收款通知單 u8L%R[#o
creditor 債權人 ?U.+SQ
crossed check 橫線支票 9`Bmop
current account 往來活期賬戶 \,)('tUE
current asset 流動資產 {J;[
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current liability 流動負債 fVx<f.xuW
current profit and loss 本期損益 ;rZR9fR
debit 借方 lJ;7sgQ#
debt 債務
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debtor 債務人 O4J <u-E$
deed 契據 fTd=}zY
deferred assets 遞延資產 UIgs/
deferred liabilities 遞延負債 T#kPn#|
delivery 交貨 .1<QB{4~v
delivery expense 送貨費 5'wWj}0!%
delivery order 出貨單 =i[ _C>U
demand draft 即期匯票 p&dpDJ?d:=
demand note 即期票據 _Y
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demurrage charge 延期費 TG9 a1q
deposit 存款 =vJ:R[Ilw
deposit slip 存款單 S?ELFq(g
depreciation 折舊 TtTp,If
direct cost 直接成本 .Qk T-12
direct labour 直接人工 "
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director 董事 @-=0T!/
discount 折扣 0'q&7
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discount on purchase 進貨折扣 T1AD(r\W5
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