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。 PzV@umC1#f
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acceptance 承兌 %&->%U|'
account 賬戶 aM@z^<Ub
accountant 會計員 J[A14z]#`
accounting 會計 B!dU>0&C
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accounting system 會計制度 *?z0$Kz<,[
accounts payable 應付賬款 qS/V"|G(
accounts receivable 應收賬款 P+!"wX0*N
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 *\wp?s>-t
adjustment ?#123;整 < -uc."6\
administration expense 管理費用 v?0r`<Mn
advances 預付 )mJf|W!Z#
advertising expense 廣告費 5aBAr
agency 代理 Tx1vL
agent 代理人 >6~k9>nDb<
agreement 契約 s-Aw<Q)d
allotments 分配數 \":?xh_H
allowance 津貼 !" JfOu
amalgamation 合併 (faK+z,*6R
amortization 攤銷 rUlS'L;$"
amortized cost 應攤成本 q;fKcblKj
annuities 年金 'DCFezdf3
applied cost 已分配成本 G/d4f?RU
applied expense 已分配費用 BaO1/zk
applied manufacturing expense 己分配製造費用 :qR=>n=
apportioned charge 攤派費用 Wxkx,q?
appreciation 漲價 6oinidB[l
article of association 公司章程 p1D[YeF4
assessment 課稅 Z2Zq'3*
assets 資產 k-E{d04-2
attorney fee 律師費 dLvJh#`o
audit 審計 @)>D))+
auditor 審計員 E"%2)
average 平均數 Q\
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average cost 平均成本 'JZJFE7Z
bad debt 壞賬 b$Hz3TJ(
balance 餘額 /({;0
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balance sheet 資產負債表 `gpQW~*R-;
bank account 銀行賬戶 hH->%*
bank balance 銀行結存 M wab!Ya
bank charge 銀行手續費 FG%j{_Ez
bank deposit 銀行存款 !)qQbk
bank discount 銀行貼現 ]WUC:6x
bank draft 銀行匯票 2/36dGFH
bank loan 銀行借款 E RdL^T>
bank overdraft 銀行透支 e,k2vp!<&
bankers acceptance 銀行承兌 <e)o1+[w
bankruptcy 破產 K9[e>
bearer 持票人 6*nAo8gl
beneficiary 受益人 16X@^j_
bequest 遺產 Z,c,G2D
bill 票據 G\/"}B:(
bill of exchange 匯票 Fl{WAg
bill of lading 提單 *U=]@I}J
bills discounted 貼現票據 pilh
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bills payable 應付票據 =s}Xy_+:
bills receivable 應收票據 F_ 7H!F
board of directors 董事會 ~AG$5!
bonds 債券 >p])it[q&$
bonus 紅利 JI|6B
book value 賬面價值 w%c
bookkeeper 簿記員 _M,lQ~
bookkeeping 簿記 (QB+%2v
branch office general ledger 支店往來賬戶 4ZC!SgJo
broker 經紀人 [9mL $;M
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brought down 接前 gV U1Y6.
brought forward 接上頁 TNY4z(r
budget 預算 YCy2 2@C
by-product 副產品 g): ]'
by-product sales 副產品銷售 K(T\9J.
capital 股本 n&-496H
capital income 資本收益 X6RQqen3:
capital outlay 資本支出 uXQ >WI@eF
capital stock 股本 ]M,06P>?
capital stock certificate 股票 8
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carried down 移後 VjbG(nB?_
carried forward 移下頁 !:fv>FEI9
cash 現金 ~!+ _[uJ
cash account 現金賬戶 {UH9i'y:t
cash in bank 存銀行現金 2L\3S ukj
cash on delivery 交貨收款 \
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cash on hand 庫存現金 vz`@x45K
cash payment 現金支付 6ri#Lw
cash purchase 現購 dL;H
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cash sale 現沽 (paf2F`~#
cashier 出?#123;員 ~U}Mv{y
cashiers check 本票 Ie'P#e'
certificate of deposit 存款單折 Jp;k+"<q
certificate of indebtedness 借據 LxJ6M/".
certified check 保付支票 *M~.3$NN
certified public accountant 會計師 m/USC'U%
charges 費用 oEzDMImJ5
charge for remittances 匯水手續費 MV+i{]
charter 營業執照 h8^i\j
chartered accountant 會計師 RTd^ImV
chattles 動產 HdQj?f3
check 支票 ]TK=>
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che stub 支票存根 t&c&KFK)I&
closed account 己結清賬戶 VEh]p5D
closing 結算 N&;\PfG
closing entries 結賬紀錄 %"7WXOv&z
closing stock 期末存貨 qw:9zYG}qW
closing the book 結賬 R "E<8w
columnar journal 多欄日記賬 6S*zzJ.0K
combination 聯合 (5Ky6b9v
commission 佣金 k@qWig
commodity 商品 nN{dORJlx
common stock 普通股 -h\@RC
company 公司 &|z544
compensation 賠償 \8_V(lU
compound interest 複利 ~PUsgL^
consignee 承銷人 (Nt[v;BnO
consignment 寄銷 T0L+z/N_m.
consignor 寄銷人 5fq.*1f
consolidated balance sheet 合併資產負債表 @f=RL)$|
consolidated profit and loss account 合併損益表 }=pOiILvD
consolidation 合併 ]IXAucI]
construction cost 營建成本 &|,s{?z2
construction revenue 營建收入 UT-ewXh
contract 合同 XWF7#xM
control account 統制賬戶 {F)E\)$G
copyright 版權 }wkaQQh
corporation 公司 ftW{C1,U7
cost 成本 O2@"
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cost accounting 成本會計 \6c8z/O7
cost of labour 勞工成本 0Q*-g}wXfS
cost of production 生產成本 F(G<*lA
cost of manufacture 製造成本 JB'qiuhab
cost of sales 銷貨成本 5\+EHW!o
cost price 成本價格 |)';CB
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credit 貸方 DrV0V
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credit note 收款通知單 v+7*R)/
creditor 債權人 t_Z _!Qy
crossed check 橫線支票 !a)s`
current account 往來活期賬戶 xrX?ZJ
current asset 流動資產 xLLC)~
current liability 流動負債 ~e+0c'n\
current profit and loss 本期損益 xtu]F
debit 借方 ylT6h_z1[Y
debt 債務 w2KWa-BO
debtor 債務人 u,!4vKx
deed 契據 Y"s
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deferred assets 遞延資產 t0I>5#*WU
deferred liabilities 遞延負債 (,d/JnP
delivery 交貨 SkriX\p
delivery expense 送貨費 f^ywW[dF
delivery order 出貨單 o9~h%&
demand draft 即期匯票 qYDj*wqf
demand note 即期票據 mC%%)F'Zf
demurrage charge 延期費 3a/[."W
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deposit 存款 4*YOFU}l
deposit slip 存款單 @\S]]oLn
depreciation 折舊 ;7wwY$PBH
direct cost 直接成本 .<0=a|IAz
direct labour 直接人工 tru;;.lj8K
director 董事 o- cj&Cv%
discount 折扣 (0X,Qwx
discount on purchase 進貨折扣 <[/PyNYK
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