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。 hwkm'$}
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acceptance 承兌 5Vo8z8]t`
account 賬戶 uan%j]|q%
accountant 會計員 R;+vE'&CO
accounting 會計 Fd@n#DR `
accounting system 會計制度 eSvS<\p
accounts payable 應付賬款 wZ7Opm<nt
accounts receivable 應收賬款 aO:wedfl
accumulated profits 累積利益 V8`o71p
adjusting entry ?#123;整記錄 E^kB|; Ki
adjustment ?#123;整 $10"lM[
administration expense 管理費用 8J
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advances 預付 AD_RU_a9
advertising expense 廣告費 ? <
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agency 代理 =6FA(R|QU
agent 代理人 $#R@x.=
agreement 契約 ziUEA>m*/
allotments 分配數 v x qsK
allowance 津貼 wLn,x;;<
amalgamation 合併 F_>OpT
amortization 攤銷 N!R>L{H>
amortized cost 應攤成本 w1q-bIU
annuities 年金 K
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applied cost 已分配成本 ;a@%FWc
applied expense 已分配費用 {%g]Ym=
applied manufacturing expense 己分配製造費用 .Jk[thyU
apportioned charge 攤派費用 !S6zC >
appreciation 漲價 :x"Q[079
article of association 公司章程 E=
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assessment 課稅 8T ?=_|
assets 資產 )b^yAzL?
attorney fee 律師費 fuRCM^U(
audit 審計 CK4C:`YG
auditor 審計員 7
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average 平均數 $tKz|H)
average cost 平均成本 (jj=CLe
bad debt 壞賬 klkshlk d
balance 餘額 p0c*)_a*
balance sheet 資產負債表 A HnXN%m
bank account 銀行賬戶 #0OW0:Q
bank balance 銀行結存
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bank charge 銀行手續費 4:1URhE
bank deposit 銀行存款 ?T.'
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bank discount 銀行貼現 &y\7pAT\
bank draft 銀行匯票 Rr>nka)U
bank loan 銀行借款 p7H0|>
bank overdraft 銀行透支 +5AWX,9,-
bankers acceptance 銀行承兌 4KSZ;fV6/
bankruptcy 破產 h=<x%sie
bearer 持票人 o$PY0~#
beneficiary 受益人 #)A.yK`u
bequest 遺產 ngmHiI W
bill 票據 j
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bill of exchange 匯票 7T[Kjn^{Oj
bill of lading 提單 CKB~&>xx
bills discounted 貼現票據 -@=As00Bg
bills payable 應付票據 2%!yV~Z
bills receivable 應收票據 _x+)Tv
board of directors 董事會 i
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bonds 債券 H3Ws$vl9n
bonus 紅利 w|t}.u
book value 賬面價值 LN=6u
bookkeeper 簿記員 "pRi1Y5)l
bookkeeping 簿記 2~ [
branch office general ledger 支店往來賬戶 VD.wO%9?)
broker 經紀人 NW=gi
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brought down 接前 WdtZ{H
brought forward 接上頁 }\#u~ k!l
budget 預算 (U`<r-n\n
by-product 副產品 zDD
by-product sales 副產品銷售 fYxdG|>{u
capital 股本 ;W~H|M
capital income 資本收益 CdZS"I
capital outlay 資本支出 TUy
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capital stock 股本
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capital stock certificate 股票 b8FSVV
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carried down 移後 k-CW?=
carried forward 移下頁 9-ei#|Vnt[
cash 現金 g#*LJ`1
cash account 現金賬戶 IjaFNZZC!
cash in bank 存銀行現金 %fJ~3mu
cash on delivery 交貨收款 bukdyo;l
cash on hand 庫存現金 p;xMudM
cash payment 現金支付 7T69tQZ<
cash purchase 現購 ;Q.'u
cash sale 現沽 P7`RAz
cashier 出?#123;員 %4$J.6M
cashiers check 本票 zg}#X6\G<_
certificate of deposit 存款單折 8T523VI
certificate of indebtedness 借據 kac
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certified check 保付支票 y8.3tp
certified public accountant 會計師
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charges 費用 OCN:{
charge for remittances 匯水手續費 F2)
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charter 營業執照 ']C" 'b
chartered accountant 會計師 yg WwUpY
chattles 動產 zE8qU
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check 支票 #Fkn-/nL
che stub 支票存根 <^n@q f}
closed account 己結清賬戶 q.:j
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closing 結算 ,R$U(,>_0
closing entries 結賬紀錄 7X{@$>+S
closing stock 期末存貨 boeIO\2}P0
closing the book 結賬 -IE=?23Do?
columnar journal 多欄日記賬 /A82~
combination 聯合 P0c6?K6 j
commission 佣金 0Qr|!B:+9)
commodity 商品 |_\q5?S
common stock 普通股 Nm{J=`
company 公司 jJ7 "9
compensation 賠償 O5v~wLx9e
compound interest 複利 9i`MUE1Sh
consignee 承銷人 *r/o
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consignment 寄銷 `st^i$A
consignor 寄銷人 j
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consolidated balance sheet 合併資產負債表 D6fGr$(N%
consolidated profit and loss account 合併損益表 ]N^>>k
consolidation 合併 mV;)V8'
construction cost 營建成本 t~V?p'a0ys
construction revenue 營建收入 k vF[d
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contract 合同 rCsH
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control account 統制賬戶 j"Z9}F@
copyright 版權
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corporation 公司 g0M/Sv
cost 成本 g0k{b
cost accounting 成本會計 {C'9?4&
cost of labour 勞工成本 )U+Pt98"
cost of production 生產成本 T]lVwj
cost of manufacture 製造成本 z)fg>?AGr
cost of sales 銷貨成本 +5N09$f;R
cost price 成本價格 F* _ytL
credit 貸方 xX~;
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credit note 收款通知單 `ZPV.u/
creditor 債權人 rodr@
crossed check 橫線支票 yv(\5)XF
current account 往來活期賬戶 *?R<gWCF
current asset 流動資產 5;[h&jH
current liability 流動負債 *n*po.Xr
current profit and loss 本期損益 O[5u6heNMr
debit 借方 4mci@1K#^
debt 債務 :^ J'_
debtor 債務人 P~@.(hed
deed 契據 X8~
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deferred assets 遞延資產 _xdFQ
deferred liabilities 遞延負債 W~?mr!`
delivery 交貨 Stk'|-z
delivery expense 送貨費 4*?JU
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delivery order 出貨單 ~PA6e+gmL
demand draft 即期匯票 >mp
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demand note 即期票據 tW \q;_DSr
demurrage charge 延期費 Ixr#zt$T-G
deposit 存款 r!)jxIL\
deposit slip 存款單 @YI-@
depreciation 折舊 kWxcB7)uk
direct cost 直接成本 c.Do b?5
direct labour 直接人工 3.V-r59
director 董事 m ol|E={si
discount 折扣 ~Aoo\fN_U
discount on purchase 進貨折扣 #RTiWD[o
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