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。 I/fERnHM/+
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acceptance 承兌 J1g
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account 賬戶
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accountant 會計員 u2o6EU`
accounting 會計
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accounting system 會計制度 /Eu[7
accounts payable 應付賬款 n&k1'KL&
accounts receivable 應收賬款 . [*6W.X
accumulated profits 累積利益 'Ko
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adjusting entry ?#123;整記錄 l=xy_ TCf
adjustment ?#123;整 t hTY('m
administration expense 管理費用 v"\Q/5p
advances 預付 k'EP->r
advertising expense 廣告費 yG{'hx6H
agency 代理 !=Cd1
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agent 代理人 9tqX77UK
agreement 契約 -k")#1
allotments 分配數 XP~4jOL]
allowance 津貼 q=Q5s?sQc
amalgamation 合併 HSq&'V
amortization 攤銷 L~CwL
amortized cost 應攤成本 r C$ckug
annuities 年金 rWAJL9M
applied cost 已分配成本 pv;}Sv$
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applied expense 已分配費用 PudwcP{
applied manufacturing expense 己分配製造費用 @<r
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apportioned charge 攤派費用 67%o83\
appreciation 漲價 K%Jy?7
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article of association 公司章程 px".pYr0
assessment 課稅 XF'K dz>p
assets 資產 %Gh!h4Pv
attorney fee 律師費 (khjP
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audit 審計 z'XFwk
auditor 審計員 ['e8Xz0
average 平均數 [$
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average cost 平均成本 `pOiv&>
bad debt 壞賬 g;D
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balance 餘額 {H=DeQ
balance sheet 資產負債表 Sc`W'q^X
bank account 銀行賬戶 gfR B
bank balance 銀行結存 pk:YjJs
bank charge 銀行手續費 R=_
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bank deposit 銀行存款 wk'|gI[W
bank discount 銀行貼現 R^{Ow
bank draft 銀行匯票 ix [aS
bank loan 銀行借款 ,=.&
bank overdraft 銀行透支 zk
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bankers acceptance 銀行承兌 uwU;glT
bankruptcy 破產 "at*G>+
bearer 持票人 %D:Mt|
beneficiary 受益人 7?Q<kB=f
bequest 遺產 gR
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bill 票據 37Q9goMov
bill of exchange 匯票 5~5d%C^3k
bill of lading 提單 =I-SQI8
bills discounted 貼現票據 UMuRB>ey
bills payable 應付票據 >T'^&l(:
bills receivable 應收票據 n3da@ClBt
board of directors 董事會 ]_G!(`Udh
bonds 債券 "d^h Y}Xx
bonus 紅利 hB]4Tn5H
book value 賬面價值 \'q 9,tP
bookkeeper 簿記員 |kB1>$
bookkeeping 簿記 R/VrBiw
branch office general ledger 支店往來賬戶 TO ^}z
broker 經紀人 oj/,vO:QT
brought down 接前 xPl+
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brought forward 接上頁 / q*n*j
budget 預算 Y&6v
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by-product 副產品 *fQ$s
by-product sales 副產品銷售 HTA
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capital 股本 ?ey!wcv~
capital income 資本收益 H
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capital outlay 資本支出 FJ#:RC
capital stock 股本 ~G+o;N,V
capital stock certificate 股票 2m7Z:b
carried down 移後 h&|q>M3
carried forward 移下頁 N|WZk2 "
cash 現金 2ys'q!
cash account 現金賬戶 7O84
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cash in bank 存銀行現金 kmXpj3
cash on delivery 交貨收款 y9kydu# q
cash on hand 庫存現金 ?fr -5&,
cash payment 現金支付 Ou/JN+2A
cash purchase 現購 ~M7
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cash sale 現沽 ;4tmnC>OnA
cashier 出?#123;員 BU
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cashiers check 本票 2Z!%Q}Do
certificate of deposit 存款單折 5v<X-8"
certificate of indebtedness 借據 r\-Mj\$-
certified check 保付支票 U{6i5;F#H
certified public accountant 會計師 Y??8P
charges 費用 MhaN+N
charge for remittances 匯水手續費 O{:_-eI&d
charter 營業執照 kqxX!
chartered accountant 會計師 _?$P?
chattles 動產 Lx6C fR
check 支票 ig(dGKD\=9
che stub 支票存根 oNH
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closed account 己結清賬戶 hYOUuC
closing 結算 RKB--$ibj
closing entries 結賬紀錄 }g6:9%ZMu
closing stock 期末存貨 |O =Fz3)
closing the book 結賬 `3GC}u>}
columnar journal 多欄日記賬 7v\K,P8
combination 聯合 =23JE
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commission 佣金 U,
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commodity 商品 S,A\%:Va
common stock 普通股 OJ0Dw*K<
company 公司 rN* ,U\q
compensation 賠償 OY$P8y3MY
compound interest 複利 eTVI.B@p
consignee 承銷人 c@iP^;D
consignment 寄銷 kH$)0nK
consignor 寄銷人 z@5t7e)!R
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 Eo)w f=rE9
consolidation 合併 9nIBs{`/Ac
construction cost 營建成本 MW&ww14
construction revenue 營建收入 ,2hZtJ<A
contract 合同 Gc6`]7 s
control account 統制賬戶 p<%76H
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copyright 版權 Ip_S8
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corporation 公司 ,jVj9m
cost 成本 >:7W.QLRU
cost accounting 成本會計 96M?tTa
cost of labour 勞工成本 v}w=I}<x
cost of production 生產成本 {p#[.E8
cost of manufacture 製造成本 haj\Dm
cost of sales 銷貨成本 Z[+H$ =$%
cost price 成本價格 z=q
credit 貸方 zyey5Z:7
credit note 收款通知單 ;yh}$)^9
creditor 債權人 38(Cj~u=3
crossed check 橫線支票 @mM])V
current account 往來活期賬戶 #N"zTW%
current asset 流動資產 )'\pa2
current liability 流動負債 QvB]?D#h
current profit and loss 本期損益 7|=*z
debit 借方 /y2upu*!
debt 債務 '&