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。 (f#b7O-Wn
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acceptance 承兌 {hdPh
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account 賬戶 3z8C
accountant 會計員 K5 KyG
accounting 會計 iiC!|`k"
accounting system 會計制度 9pD
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accounts payable 應付賬款 K=\O5
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accounts receivable 應收賬款 wkb$^mU
accumulated profits 累積利益 Z-X?JA\&
adjusting entry ?#123;整記錄 PK2~fJB
adjustment ?#123;整 CIC[1,
administration expense 管理費用 MMQ;mw=^]
advances 預付 v"O5u%P
advertising expense 廣告費 QlZ@ To
agency 代理 =|U@
agent 代理人 <4
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agreement 契約 N#z~
allotments 分配數 A\sI<WrH
allowance 津貼 4P8*k[.
amalgamation 合併 &^.57]
amortization 攤銷 E6MA?Ax&=
amortized cost 應攤成本
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annuities 年金 ,xsH|xW
applied cost 已分配成本 Ud(`V:d
applied expense 已分配費用 9Kv|>#zff
applied manufacturing expense 己分配製造費用 _aS;!6b8W
apportioned charge 攤派費用 [iS$JG-
appreciation 漲價 pPro }@@
article of association 公司章程 aUopNmN
assessment 課稅 , H
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assets 資產 ]uh3R{a/
attorney fee 律師費 $jzFc!rs
audit 審計 6W2hr2Zy9
auditor 審計員 4=<*Vd`p
average 平均數 t?eH'*>
average cost 平均成本 j}J Z
bad debt 壞賬 {MBTP;{*~
balance 餘額 6g:|*w
balance sheet 資產負債表 DBH#)
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bank account 銀行賬戶 n6Z|Q@F
bank balance 銀行結存 L"(4R^]
bank charge 銀行手續費 n# 7Pr/*0
bank deposit 銀行存款 PAF8Wlg
bank discount 銀行貼現 /n,a?Ft^N)
bank draft 銀行匯票 {8RFK4! V@
bank loan 銀行借款 A*yi"{FLi
bank overdraft 銀行透支 |V,<+BE
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bankers acceptance 銀行承兌 Ri7((x]H"
bankruptcy 破產 FY3IUG
bearer 持票人 chI.{Rj
beneficiary 受益人 J$ut
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bequest 遺產 6<'K~1do:
bill 票據 }j{!-&
bill of exchange 匯票 BOVPKX
bill of lading 提單 /F/;G*n
bills discounted 貼現票據 %VNlXHO.
bills payable 應付票據 Vm1-C<V9
bills receivable 應收票據 ^"8wUsP
board of directors 董事會 1R%1h9I4'
bonds 債券 2[yBD-":
bonus 紅利 Am4lEvb
book value 賬面價值 Jf;?XP]z
bookkeeper 簿記員 R
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bookkeeping 簿記 d l]#
branch office general ledger 支店往來賬戶 Q;/a F`
broker 經紀人 WgQBGch,!
brought down 接前 qt e>r
brought forward 接上頁 $%k1fa C
budget 預算 ts~{w;c
by-product 副產品 8(U{2B8>\%
by-product sales 副產品銷售 15\Ph[6g
capital 股本 kSncZ0K{
capital income 資本收益 \%jVg\4'
capital outlay 資本支出 i'/m4 !>h
capital stock 股本 Q9F)
capital stock certificate 股票 `TLzVB-j3
carried down 移後 X@2-*so<
carried forward 移下頁 V&{MQWy
cash 現金 I27,mS+]
cash account 現金賬戶 '-$XX%TOAc
cash in bank 存銀行現金 QCOo
cash on delivery 交貨收款 |,C#:"z;
cash on hand 庫存現金 m:QG}{<.h
cash payment 現金支付 /! ajsn
cash purchase 現購 giY80!GX
cash sale 現沽 %r{3wH#D@
cashier 出?#123;員 NPnHH:\;
cashiers check 本票 iPG0o
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certificate of deposit 存款單折 )$%Z:
certificate of indebtedness 借據 Aj>[z8!,
certified check 保付支票 BHDML.r }M
certified public accountant 會計師 V<Z'(UI
charges 費用 A;XOT6jv?
charge for remittances 匯水手續費 p
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charter 營業執照 >H][.@LyR
chartered accountant 會計師 X@
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chattles 動產 I,@r5tKo
check 支票 h!@,8y[B
che stub 支票存根 U%<rn(xWXD
closed account 己結清賬戶 {2d_"lHBt
closing 結算 Njc%_&r
closing entries 結賬紀錄 lJ;J~>
closing stock 期末存貨 p&p.Q^"ok
closing the book 結賬 :fcM:w&
columnar journal 多欄日記賬 .1 )RW5|c
combination 聯合 Rg&-0b
commission 佣金 AEirj /
commodity 商品 SUCUP<G
common stock 普通股 @LE[ac
company 公司 }CL"S_>1
compensation 賠償 F t&+vS
compound interest 複利 , :n|
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consignee 承銷人 R{Z-m2La
consignment 寄銷 ,Dmc2D
consignor 寄銷人 C2U~=q>>
consolidated balance sheet 合併資產負債表 -F/st
consolidated profit and loss account 合併損益表 Y&bMCI6U
consolidation 合併 F'8T;J7
construction cost 營建成本 e9pOisZ;8
construction revenue 營建收入 rt7<Q47QE
contract 合同 AbwbAm+
control account 統制賬戶 \p&~,%
copyright 版權
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corporation 公司 ZM#=`k9
cost 成本 j F"YTr6
cost accounting 成本會計 @~
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cost of labour 勞工成本 =v~1qWX
cost of production 生產成本 kT IYD o
cost of manufacture 製造成本 .Ce8L&