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。 cB9`U4<
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acceptance 承兌 q@x{6zj
account 賬戶 ^g2p!7
accountant 會計員
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accounting 會計 |JW-P`tL0
accounting system 會計制度 @cZNoD
accounts payable 應付賬款 fu 95-)M
accounts receivable 應收賬款 <t0o{}^P*
accumulated profits 累積利益 /a$RJ6t&3
adjusting entry ?#123;整記錄 )0JXUC e
adjustment ?#123;整 7$7Y)&\5w
administration expense 管理費用 +<P%v k
advances 預付 DKfw8"L]
advertising expense 廣告費 D-B
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agency 代理 3g]
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agent 代理人 NK+iLXC
agreement 契約 QviH+9
allotments 分配數 5M2G ;o
allowance 津貼 }*4K]3et$
amalgamation 合併 RvF6bIqo
amortization 攤銷 ^ cn)eA
amortized cost 應攤成本 ^L(}c O
annuities 年金 5/v@VUzH
applied cost 已分配成本 `\:92+
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 6*/o
apportioned charge 攤派費用 OIa=$l43C
appreciation 漲價 bb6J$NR
article of association 公司章程 YoKY&i6r}
assessment 課稅 1wl8
assets 資產 Cu0N/hBT
attorney fee 律師費 $!<J_d*
audit 審計 .4"9o%
auditor 審計員 v(\kSlJ
average 平均數 6t|FuTC
average cost 平均成本 z Uqt^_
bad debt 壞賬 V11Zl{uOl
balance 餘額 Kd _tjWS
balance sheet 資產負債表 Brh<6Btl
bank account 銀行賬戶 H1'`*
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bank balance 銀行結存
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bank charge 銀行手續費 |:s4#3
bank deposit 銀行存款 N6Fj}m&E
bank discount 銀行貼現 2!/_Xh
bank draft 銀行匯票 hmOhXE[a&
bank loan 銀行借款 c_]$UM[7L
bank overdraft 銀行透支 `<h}Ygo>k/
bankers acceptance 銀行承兌 xoD5z<<
bankruptcy 破產 3r?Bnf:
bearer 持票人 ,o}!pQ
beneficiary 受益人 gg(^:`+
bequest 遺產 L\8tqy.
bill 票據 9qe6hF/29
bill of exchange 匯票 HPAd@5d(
bill of lading 提單 Q9N=yz
bills discounted 貼現票據 ANy=f-V
bills payable 應付票據 UDHk@M
bills receivable 應收票據 ;SF0}51
board of directors 董事會 Cyxt EzPp
bonds 債券 sT9P
bonus 紅利 AAkdwo
book value 賬面價值 SnRTC<DDh
bookkeeper 簿記員 q79)nhC F
bookkeeping 簿記 C26PQGo#$
branch office general ledger 支店往來賬戶 \eE0Rnaf-
broker 經紀人 twqjaFA>
brought down 接前 ti)foam
brought forward 接上頁 AG2iLictv
budget 預算 jYet!l
by-product 副產品 <L@0w8i`
by-product sales 副產品銷售 >A|6kzC
capital 股本 8@|_];9#.
capital income 資本收益 0s:MEX6w|
capital outlay 資本支出 ,ijgq EN
capital stock 股本 4w^B&e%
capital stock certificate 股票 P8e1J0A
carried down 移後 I.j`h2
carried forward 移下頁 |<\LB
cash 現金 \BaN?u)a
cash account 現金賬戶 ,b=&iDc
cash in bank 存銀行現金 eP-q[U?$n
cash on delivery 交貨收款 FfN==2:b
cash on hand 庫存現金 3uCC_Am
cash payment 現金支付 iLn)Z0<\o
cash purchase 現購 zr?%k]A%UO
cash sale 現沽 t<9oEjk["
cashier 出?#123;員 b&A+`d
cashiers check 本票 *KF:
certificate of deposit 存款單折 Gd`qZqx#
certificate of indebtedness 借據 A5tY4?|
certified check 保付支票 Nhn5 iN1*
certified public accountant 會計師 FGBPhH% (8
charges 費用 s,N%sO;
charge for remittances 匯水手續費 B5u06
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charter 營業執照 {IJV(%E
chartered accountant 會計師 <0vQHND,3
chattles 動產 [a\:K2*'
check 支票 ;Yyg(Ex
che stub 支票存根 q(e&{pbM)
closed account 己結清賬戶 e~c;wP~cO
closing 結算 cu]2`DF
closing entries 結賬紀錄 g1L$+xD^
closing stock 期末存貨 a_m P$4T
closing the book 結賬 F'W{\4
columnar journal 多欄日記賬 uh%%MhTjv
combination 聯合 RG[3LX/
commission 佣金 s
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commodity 商品 (1%u`#5n-N
common stock 普通股 g4P059
company 公司 3k5OYUk
compensation 賠償 eCMcr !.
compound interest 複利 07Yh
consignee 承銷人 LCK
consignment 寄銷 q i}HJkOq
consignor 寄銷人 @P6K`'.0
consolidated balance sheet 合併資產負債表 eP|
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consolidated profit and loss account 合併損益表 tQbDP!,A*=
consolidation 合併 AYd7qx:~
construction cost 營建成本 P49lE
construction revenue 營建收入 ]<A|GY0q1
contract 合同 z)=D&\HX
control account 統制賬戶 |dpOE<f[
copyright 版權 6gJy<a3
corporation 公司 %F9%t
cost 成本 xIf,1g@Cq9
cost accounting 成本會計 Axhe9!Fm
cost of labour 勞工成本 Y<X%'Wd\
cost of production 生產成本 li8l+5d q
cost of manufacture 製造成本 `{CaJ6.
cost of sales 銷貨成本 Lg[*P8wE
cost price 成本價格 ]y@9z b
credit 貸方 bKYLBu:
credit note 收款通知單 {f3)!Pei`J
creditor 債權人 AtYe\_9$C
crossed check 橫線支票 ;#
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current account 往來活期賬戶 !]&a/$U
current asset 流動資產 +|).dm
current liability 流動負債 k
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current profit and loss 本期損益 1`r
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debit 借方 !m^;Apuy
debt 債務 1]aM)},
debtor 債務人 u1/4WYJeJ
deed 契據 k/=J<?h0
deferred assets 遞延資產 (]^9>3{|
deferred liabilities 遞延負債 sbZ)z#Tr
delivery 交貨 F:x" RbbF
delivery expense 送貨費 G$}\~dD
delivery order 出貨單 )t9<cJ=
demand draft 即期匯票 YvHP]N{SA'
demand note 即期票據 ]
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demurrage charge 延期費 VmHok
deposit 存款 {3
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deposit slip 存款單 t@QaxZIlt;
depreciation 折舊 y/h~oGxy
direct cost 直接成本 z*>"I
direct labour 直接人工 thDQ44<#)
director 董事 }|%dN*',
discount 折扣 Yw"o_
discount on purchase 進貨折扣 "n,">
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