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。 VdN+~+A:
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acceptance 承兌 /w0v5X7
account 賬戶 hvv>UC/
accountant 會計員 3<.j`JB@&
accounting 會計 { P\8g8
accounting system 會計制度 I!i#=
accounts payable 應付賬款 tV}ajs
accounts receivable 應收賬款 V
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accumulated profits 累積利益 bZ@53
adjusting entry ?#123;整記錄 %imBGh
adjustment ?#123;整 ;?L[]Ezzt
administration expense 管理費用 Xk9r"RmiOb
advances 預付 \]e w@C
advertising expense 廣告費 i6\!7D]
agency 代理 @x>$_:]
agent 代理人 F~0%j}ve
agreement 契約 KA*
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allotments 分配數 AB|VO4-?
allowance 津貼 x2IU PM
amalgamation 合併 Ok{:QA~#
amortization 攤銷 :
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amortized cost 應攤成本 HZQ3Ht 3Vh
annuities 年金 @xM!:
applied cost 已分配成本 \5pAG
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applied expense 已分配費用 YPJx/@Z`
applied manufacturing expense 己分配製造費用 tH|Q4C
apportioned charge 攤派費用 y2ws*
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appreciation 漲價 =K<I)2
article of association 公司章程 y2hFUq
assessment 課稅 Hn]n]wsLy
assets 資產 "jN-Yd,z
attorney fee 律師費 ZK_@.O+ ]
audit 審計 {*r$m>HpM
auditor 審計員 $6x:aG*F
average 平均數 M[3w EX^
average cost 平均成本 r D!.N
bad debt 壞賬 XTXo xZ#w
balance 餘額 YM/3VD
balance sheet 資產負債表 b)`#^uxxJ
bank account 銀行賬戶 :W<,iqSCm
bank balance 銀行結存 4JQ`&:?r
bank charge 銀行手續費 X\)KVn`
bank deposit 銀行存款 s{EX ;
bank discount 銀行貼現 v+_Y72h*a
bank draft 銀行匯票 TOF62,
bank loan 銀行借款 ?)QBJ9F
bank overdraft 銀行透支 I)/7M}t`
bankers acceptance 銀行承兌 F^bQ-
bankruptcy 破產 |l \/ {F
bearer 持票人 nX aX=
beneficiary 受益人 ='||BxB
bequest 遺產 3 &Zx*:
bill 票據 &)}:Y!qiu
bill of exchange 匯票 +
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bill of lading 提單 |DS@90}
bills discounted 貼現票據 cb&In<q
bills payable 應付票據 <hC3#dNRd
bills receivable 應收票據 _eeX]xSSl
board of directors 董事會 nVA'O
bonds 債券 ?D 9#dGK
bonus 紅利 yacGJz^f=
book value 賬面價值 3EX&.OL!
bookkeeper 簿記員 Gqb-3ngH
bookkeeping 簿記 0g uc00IN
branch office general ledger 支店往來賬戶 wgP3&4cSUc
broker 經紀人 QN8Hz/}\
brought down 接前 c'TLD!^hB
brought forward 接上頁 ~vZzKRVS
budget 預算 >} (*s^!k
by-product 副產品 Im1qWe
by-product sales 副產品銷售 rd~W.b_b
capital 股本 3Ty{8oUs^
capital income 資本收益 .-6s`C2
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capital outlay 資本支出 2s ,n!u
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capital stock 股本 *(.^$Iq4
capital stock certificate 股票 L"<Eov6
carried down 移後 ;pK"N:|
carried forward 移下頁 -t#a*?"$w
cash 現金 4J|t}
cash account 現金賬戶 \I{A33i2w
cash in bank 存銀行現金 6Tmb@<I_
cash on delivery 交貨收款 3t6'5{
cash on hand 庫存現金 =C2C~Xd
cash payment 現金支付 g' U^fN
cash purchase 現購 ri V/wN9C
cash sale 現沽 uy\+#:44d
cashier 出?#123;員 u)]s
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cashiers check 本票 ?
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certificate of deposit 存款單折 1h0ohW
certificate of indebtedness 借據 pg`;)@
certified check 保付支票 }H^^v[4
certified public accountant 會計師 -T6%3>h
charges 費用 V]cY+4
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charge for remittances 匯水手續費 rmoEc]kt]
charter 營業執照 >~InO^R`5
chartered accountant 會計師 f^)nZ:~
chattles 動產 .]l2)OlLQ
check 支票 @(?d0xCg
che stub 支票存根 oob0^}^
closed account 己結清賬戶 L, GtIZkE
closing 結算 'F~SNIay
closing entries 結賬紀錄 OyZ>R~c'B
closing stock 期末存貨 ?bA]U:
closing the book 結賬 a-5$GvG
columnar journal 多欄日記賬 ->{WO+6(
combination 聯合 \~1+T
commission 佣金 bv];Gk*Z-
commodity 商品 |?W
common stock 普通股 +:Zi(SuS]
company 公司 {<8#T`I
compensation 賠償 #=3]bg
compound interest 複利 g5\B- 3{
consignee 承銷人 <a3XV
consignment 寄銷 rnaDo\5
consignor 寄銷人 O,6!`\N D
consolidated balance sheet 合併資產負債表 >GRuS\B
consolidated profit and loss account 合併損益表 s``L?9
consolidation 合併 *r3vTgo$
construction cost 營建成本 0~+k
construction revenue 營建收入 U\6DEnII?!
contract 合同 bm?TMhC
control account 統制賬戶 {`
copyright 版權 t9{EO#o'k
corporation 公司 aoX$,~oI5
cost 成本 /HD2F_XA
cost accounting 成本會計 PS1~6f"D
cost of labour 勞工成本 N `MQHQ1
cost of production 生產成本 ~`.%n7
cost of manufacture 製造成本 |&Wo-;Ud
cost of sales 銷貨成本 "TI?
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cost price 成本價格 2uEu,YC
credit 貸方 \[jItg,+
credit note 收款通知單 X9wi:
creditor 債權人 n4,J#h/
crossed check 橫線支票 @I:&ozy }=
current account 往來活期賬戶 (#lS?+w)
current asset 流動資產 M?lr#}d
current liability 流動負債 w ?aLWySYT
current profit and loss 本期損益 #n
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debit 借方 WF G/vzJ
debt 債務 .}s a2-
debtor 債務人 G=e[TR)i
deed 契據 HS9U.G>
deferred assets 遞延資產 ;<H2N0qJ(
deferred liabilities 遞延負債 `!N?#
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delivery 交貨 4+"SG@i`W
delivery expense 送貨費 o~p^`5#
delivery order 出貨單 cB^lSmu5
demand draft 即期匯票 dZZ/(oE>
demand note 即期票據 f
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demurrage charge 延期費 GYO"1PM
deposit 存款 6W
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deposit slip 存款單 jL&F7itP
depreciation 折舊 l"CONzm!
direct cost 直接成本 M-hnB
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direct labour 直接人工 7dZ!GX?\y
director 董事 YR2/`9s\QJ
discount 折扣 TuL(
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discount on purchase 進貨折扣 (B5G?cB9
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