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。 wq
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acceptance 承兌
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account 賬戶 X3Yi|dyn T
accountant 會計員 }zyh!
accounting 會計 Un^3%=;
accounting system 會計制度 ?*dt JL
accounts payable 應付賬款
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accounts receivable 應收賬款 J e.%-7f
accumulated profits 累積利益 A|
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adjusting entry ?#123;整記錄 |$G|M=*LN
adjustment ?#123;整 wHE1Jqpo
administration expense 管理費用 !.@F,wZvY
advances 預付 1^AG/w
advertising expense 廣告費 H*E4+3y
agency 代理 }2.0e5[
agent 代理人 %shCqS
agreement 契約 ~jDf,a2
allotments 分配數 cg).b?g
allowance 津貼 f`bRg8v
amalgamation 合併 |DkK7gw
amortization 攤銷 >eucQ]
amortized cost 應攤成本 6)[gF1
annuities 年金 K_o[m!:jU
applied cost 已分配成本 N-YCOSUu
applied expense 已分配費用 Vl`!6.F3
applied manufacturing expense 己分配製造費用 ++Fv )KY@
apportioned charge 攤派費用 qt`HP3
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appreciation 漲價 z#Db~
article of association 公司章程 E@CK.-N|
assessment 課稅 n#"N"6s
assets 資產 'tn-o
attorney fee 律師費 cxpG6c
audit 審計 9?zi
auditor 審計員 BXa.XZ<n(
average 平均數 &h'NC%"v
average cost 平均成本 TxvvCV^
bad debt 壞賬 ufvjW]
balance 餘額 Y[.f`Ei2
balance sheet 資產負債表 d]+2rt}]hL
bank account 銀行賬戶 $8WeWmY
bank balance 銀行結存 b:(t22m#?
bank charge 銀行手續費 4;V;8a\A
bank deposit 銀行存款 tJ9gwx7Pg
bank discount 銀行貼現 C8AR^FW
bank draft 銀行匯票 OCv,EZ
bank loan 銀行借款 [Y-3C47
bank overdraft 銀行透支 bEB9J-
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bankers acceptance 銀行承兌 I/)*pzt8
bankruptcy 破產 pIl[)
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bearer 持票人 =i:,")W7=
beneficiary 受益人 ;uN&yj<}a
bequest 遺產 @Zw[LIQ*
bill 票據 +@qIDUiF3
bill of exchange 匯票 m_h$fT8
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bill of lading 提單 <|1Kh ygv
bills discounted 貼現票據 P asVfC@
bills payable 應付票據 L!0}&i;u~5
bills receivable 應收票據 jQ3&4>g j
board of directors 董事會 ui<Mnm_T;d
bonds 債券 Mk8k,"RG&Z
bonus 紅利 m;{(U Z
book value 賬面價值 xwa@h}\#
bookkeeper 簿記員 x{9$4d
bookkeeping 簿記 & {=}U
branch office general ledger 支店往來賬戶 l0=VE#rFl
broker 經紀人 Yd]
brought down 接前 Dn:1Mtj-
brought forward 接上頁 =+w/t9I[
budget 預算 Mw|lEctN0
by-product 副產品 }% `f%/
by-product sales 副產品銷售 TFDzTD
capital 股本 g5lK&-yu]
capital income 資本收益 UL]zuW/
capital outlay 資本支出 @
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capital stock 股本 \]0+J
capital stock certificate 股票 : $N43_Wb
carried down 移後 aEn*vun
carried forward 移下頁 fE1VTGfd:
cash 現金 O:Wd
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cash account 現金賬戶 gUH|?@f
cash in bank 存銀行現金 ;jh.\a_\
cash on delivery 交貨收款 V(;c#%I2
cash on hand 庫存現金 V)]l
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cash payment 現金支付 A9y@v{txN
cash purchase 現購 8\rAx P}=
cash sale 現沽 /Nns3oE
cashier 出?#123;員 `$XgfMBf |
cashiers check 本票 !*PX-
certificate of deposit 存款單折 Mo]a
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certificate of indebtedness 借據 11RqP:zg
certified check 保付支票 85BB{T;
certified public accountant 會計師 $ZlzS`XF7
charges 費用 A`1-c
charge for remittances 匯水手續費 /$^SiE+N
charter 營業執照 |y&vMx~t
chartered accountant 會計師 FTu<$`!1L
chattles 動產 B$MHn?
check 支票 p~OX1RBI
che stub 支票存根 SK5__Ix
closed account 己結清賬戶 # blh9.V&F
closing 結算 &/?OP)N,}
closing entries 結賬紀錄 `d4;T|f+=
closing stock 期末存貨 Se|h]+G
closing the book 結賬 Z/LYTo$Bz
columnar journal 多欄日記賬 HpS1(%d"
combination 聯合 4iY
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commission 佣金 ik5"9b-\<
commodity 商品 Y4N)yMSl"
common stock 普通股 c=<^pCa9t1
company 公司 Ct]?
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compensation 賠償 #J~xKyJi'
compound interest 複利 .}Hs'co
consignee 承銷人 c
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consignment 寄銷 w:2yFC
consignor 寄銷人 YGhHIziI
consolidated balance sheet 合併資產負債表 4KY@y?H g
consolidated profit and loss account 合併損益表 3
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consolidation 合併 vH@$?b3VP
construction cost 營建成本 o3HS|
construction revenue 營建收入 6>b'
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contract 合同 `+(4t4@ew
control account 統制賬戶 i}@5<&J
copyright 版權 G{0f*
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corporation 公司 JC9OL.Ob
cost 成本 :<uCi\9(
cost accounting 成本會計 &Qt1~#1
cost of labour 勞工成本 'grb@+w(
cost of production 生產成本
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cost of manufacture 製造成本
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cost of sales 銷貨成本 cq9d;~q
cost price 成本價格 yppXecFJ
credit 貸方 p<&d