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。 rpZ^R}B%*v
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acceptance 承兌 Z|h&Zd1z
account 賬戶 g3`:d)|
accountant 會計員 jQgy=;?Lwm
accounting 會計 ^-24S#KE
accounting system 會計制度 8!T6N2O6d
accounts payable 應付賬款 -ST[!W V
accounts receivable 應收賬款 oOU?6nq
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 )l|/lj
adjustment ?#123;整 Rpi@^~aP
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administration expense 管理費用 (1|_Nr
advances 預付 Eed5sm$H
advertising expense 廣告費 "/O`#Do/
agency 代理 \"X<\3z2
agent 代理人 w[A$bqz
agreement 契約 7E-1
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allotments 分配數 ~ e4Pj`?=K
allowance 津貼 n'&Cr0{
amalgamation 合併 NFEF{|}BM
amortization 攤銷 '4L0=G:A<q
amortized cost 應攤成本 %]zaX-2dm!
annuities 年金 nisW<Q`uB
applied cost 已分配成本 #:Tb(R
applied expense 已分配費用 ks=l
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applied manufacturing expense 己分配製造費用 =xa:>Vh#
apportioned charge 攤派費用 FBR]) h'Z
appreciation 漲價 xux
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article of association 公司章程 CfSpwkg
assessment 課稅 RO]Vn]qb
assets 資產 2}ttCm
attorney fee 律師費 Q}A*{9#|
audit 審計 bm &$wf
auditor 審計員 ncGg@$E
average 平均數 ?_!} lg
average cost 平均成本 } ! jk
bad debt 壞賬 >A+0"5+_p
balance 餘額 ~BSIp
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balance sheet 資產負債表 ~.FZF
bank account 銀行賬戶 W[dK{?RB
bank balance 銀行結存 TT'sO[N[
bank charge 銀行手續費 )YB@6TiD
bank deposit 銀行存款 }i"\?M
bank discount 銀行貼現 tqnvC
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bank draft 銀行匯票 Nan@SuKY
bank loan 銀行借款 r&u&$"c
bank overdraft 銀行透支 aQMUC6cPM@
bankers acceptance 銀行承兌 *kliI]BF]
bankruptcy 破產 DvBL#iC
bearer 持票人 ~w&_l57
beneficiary 受益人 Ic%c%U=i
bequest 遺產 x8#bd{
bill 票據 xXCSaBS~
bill of exchange 匯票 l;N?*2zm[
bill of lading 提單 aCq ) hR
bills discounted 貼現票據 8 f""@TTp
bills payable 應付票據 y@5{.jsr_
bills receivable 應收票據 :{(` ;fJ
board of directors 董事會 ) r8yt}
bonds 債券 : J3_g<@
bonus 紅利 OwdA6it^f
book value 賬面價值 O> 5xFz'm
bookkeeper 簿記員 d3$*z)12`
bookkeeping 簿記 Ik4FVL8~
branch office general ledger 支店往來賬戶 9]{(~=D7
broker 經紀人 iiW
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brought down 接前 f.Uvf^T}2
brought forward 接上頁 r+4<Lon~
budget 預算 .4jU G=
by-product 副產品 ewOd
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by-product sales 副產品銷售 b6@(UneVM
capital 股本 oi@hZniP?
capital income 資本收益 KA=cIm
capital outlay 資本支出 :sf(=Y.qA
capital stock 股本 b,Z\{M:f;F
capital stock certificate 股票 Gu3# y"a>
carried down 移後 1Qc>A8SU
carried forward 移下頁 f1hjU~nJ
cash 現金 [&tN(K9*
cash account 現金賬戶 7j9X<8*
cash in bank 存銀行現金 N8]DW_bsB
cash on delivery 交貨收款 ?)8OC(B8q
cash on hand 庫存現金 sPu@t&$
cash payment 現金支付 j4!g&F _y
cash purchase 現購 l,I[r$TCf
cash sale 現沽 ]M:=\h,t>
cashier 出?#123;員 \Ax[/J2aO
cashiers check 本票 ([mC!d@a
certificate of deposit 存款單折 O|5Z-r0<
certificate of indebtedness 借據
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certified check 保付支票 -f{NVX\<0
certified public accountant 會計師 Z=L~W,0'
charges 費用 o7qZy |\4S
charge for remittances 匯水手續費 ceW,A
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charter 營業執照 &Z.zem?n
chartered accountant 會計師 #@i1jZ
chattles 動產 Vy-kogVt
check 支票 (jV_L1D
che stub 支票存根 STr&"9c
closed account 己結清賬戶 ._ 6|epJ#
closing 結算 .4t-5,7s%
closing entries 結賬紀錄 {JJq/[j
closing stock 期末存貨 1ymq7F(2
closing the book 結賬 &
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columnar journal 多欄日記賬 MPexc5_
combination 聯合 F!LVyY"w
commission 佣金 gbC!>LV
commodity 商品 `4@
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common stock 普通股 uT#MVv~ .
company 公司 `egyk)"aM
compensation 賠償 xE[CNJ%t^,
compound interest 複利 +2ZBj6 e9
consignee 承銷人 RPXkf71iM
consignment 寄銷 0~)_/yx?S
consignor 寄銷人 `T-lBwH
consolidated balance sheet 合併資產負債表 ~O;'],#Co
consolidated profit and loss account 合併損益表 jkN-(v(T
consolidation 合併 C6!P8qX
construction cost 營建成本 Hq>"rrVhx
construction revenue 營建收入 iG.qMf.
contract 合同 h
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control account 統制賬戶 uB`H9
copyright 版權 K|OowM4tv
corporation 公司 viLK\>>
cost 成本 hj8S".A_
cost accounting 成本會計 4X()D {uR
cost of labour 勞工成本 , :10
cost of production 生產成本 F+lsza
cost of manufacture 製造成本 Nydhal00
cost of sales 銷貨成本 Z7Y+rP[l
cost price 成本價格 gvoo1 Sa
credit 貸方 5UTIGla
credit note 收款通知單 Q9\6Pn ]T
creditor 債權人 "I7 Sed7
crossed check 橫線支票 `;:zZ8*
current account 往來活期賬戶 .3tyNjsn\
current asset 流動資產 ]Uy
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current liability 流動負債 W=$cQ(x4Z
current profit and loss 本期損益 B(omD3jzN
debit 借方 ^T{ww=/v
debt 債務 pYtvenBy
debtor 債務人 }gfs
deed 契據 x c[BQ|P=
deferred assets 遞延資產 ^<