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。 Uw<Lt"ls.
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acceptance 承兌 qm@c[b
account 賬戶 GcHWalm
accountant 會計員 %t:1)]2
accounting 會計 &=K-~!?
accounting system 會計制度 %U-KQI0
accounts payable 應付賬款 x!]ZVl]
accounts receivable 應收賬款 jKM-(s!(
accumulated profits 累積利益 %pe7[/
adjusting entry ?#123;整記錄 G2
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adjustment ?#123;整 ]J?5qR:xCy
administration expense 管理費用 q yQPR
advances 預付 Eki7bT@/
advertising expense 廣告費 ,t(y~Z
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agency 代理 BY32)8SH
agent 代理人 f+-w~cN
agreement 契約 64hr|v
allotments 分配數 W5EB+b49KM
allowance 津貼 C Vyq/X
amalgamation 合併 `61VP-r
amortization 攤銷 #oJ9BgDry
amortized cost 應攤成本 3Akb|r
annuities 年金 ;'p X1T
applied cost 已分配成本 bmzs!fg_~R
applied expense 已分配費用 ^L*:0P~
applied manufacturing expense 己分配製造費用 JY_+p9KfyQ
apportioned charge 攤派費用 f*bs{H'5
appreciation 漲價 X 4;+`
article of association 公司章程
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assessment 課稅 .'L@$]!G
assets 資產 SN\;&(?G
attorney fee 律師費 X;6&:%ZL@^
audit 審計 [[LCEw
auditor 審計員 N}pE{~Y
average 平均數 OB;AgE@
average cost 平均成本 UTHGjE
bad debt 壞賬 BVC\~j
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balance 餘額 b"/P
balance sheet 資產負債表 &yp_wW-
bank account 銀行賬戶 qwiM.b5
bank balance 銀行結存 zA\DI]:+
bank charge 銀行手續費 .' 3;Z'%"g
bank deposit 銀行存款 Go+f0aig
bank discount 銀行貼現 0Eo*C9FP~
bank draft 銀行匯票 (LkGBnXE
bank loan 銀行借款 L#m1!+J
bank overdraft 銀行透支 0waQw7
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bankers acceptance 銀行承兌 Qm^N}>e
bankruptcy 破產 ,d&~#W]
bearer 持票人 `?2S4lN/
beneficiary 受益人 !!DHfAV]
bequest 遺產 mWfzL'*
bill 票據 .y#@~H($
bill of exchange 匯票 '!b1~+PV
bill of lading 提單 !xA;(<K[^
bills discounted 貼現票據 Ym2![FC1
bills payable 應付票據 E{(7]Wri
bills receivable 應收票據 G0xk @SE
board of directors 董事會 X<vv:
bonds 債券 B
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bonus 紅利 mst-:F[h
book value 賬面價值 $:{uF#
bookkeeper 簿記員 O
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bookkeeping 簿記 ?
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branch office general ledger 支店往來賬戶 /2~qm/%Q
broker 經紀人 bt-y6,> +E
brought down 接前 vqJiMa j@Z
brought forward 接上頁
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budget 預算 |J?KHI
by-product 副產品 "b|qyT* Sl
by-product sales 副產品銷售 qMmh2a&
capital 股本 j2k,)MHu!x
capital income 資本收益 at/bes W
capital outlay 資本支出 rB<
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capital stock 股本 M(jSv
capital stock certificate 股票 Ip
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carried down 移後 nB`pfg
carried forward 移下頁 Jx.Jx~
cash 現金 E}b"
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cash account 現金賬戶 p*8=($j4
cash in bank 存銀行現金 F
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cash on delivery 交貨收款 /MosE,7l
cash on hand 庫存現金 6L}$R`s5H
cash payment 現金支付 4pduzO'I
cash purchase 現購 ?FA} ;?v
cash sale 現沽 18zv]v
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cashier 出?#123;員 ]wc
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cashiers check 本票 1
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certificate of deposit 存款單折 zw_Xh~4"b
certificate of indebtedness 借據 |zKFF?7#wE
certified check 保付支票 +%UfnbZ
certified public accountant 會計師 K_
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charges 費用 dNU i|IYm$
charge for remittances 匯水手續費 6:fe.0H9
charter 營業執照 to|O]h2*U2
chartered accountant 會計師 z)#I"$!d
chattles 動產 LD0x 4zm$m
check 支票 ;w a-\Z
che stub 支票存根 kD8$ir'UYG
closed account 己結清賬戶 RplLU7
closing 結算 )R(kXz=M
closing entries 結賬紀錄 %-/[.DYt
closing stock 期末存貨 sC(IeGbX
closing the book 結賬 K7 -AVMY
columnar journal 多欄日記賬 N^*%{[<5
combination 聯合 X3-pj<JLY
commission 佣金 *:{s|18Pj
commodity 商品 &7VN?ox1
common stock 普通股 o:W>7~$jr=
company 公司 @@-n/9>vs
compensation 賠償 "jb`KBH%"
compound interest 複利 TWZ**S-
consignee 承銷人 "v@Y[QI
consignment 寄銷 Ub2t7MU
consignor 寄銷人 >-*rtiE
consolidated balance sheet 合併資產負債表 U0 nSI
consolidated profit and loss account 合併損益表 O3/][\
consolidation 合併 6!*be|<&
construction cost 營建成本 ZVs]_`(+
construction revenue 營建收入 o$;t
contract 合同 K!T
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control account 統制賬戶 %IL]
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copyright 版權 6<u=hhL
corporation 公司 -K eoq
cost 成本 8Wqh 8$
cost accounting 成本會計 O]3$$uI=QE
cost of labour 勞工成本 1LYz
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cost of production 生產成本 (0dy,GRN
cost of manufacture 製造成本 +pXYBwH
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cost of sales 銷貨成本 ,h,OUo]LIY
cost price 成本價格 Z}#'.y\ f
credit 貸方 CT1@J-np
credit note 收款通知單 1y'8bt~7Pf
creditor 債權人 `?E|frz[
crossed check 橫線支票 >Q3_-yY+
current account 往來活期賬戶 d9
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current asset 流動資產 QxS]6hA
current liability 流動負債 >9dzl#
current profit and loss 本期損益 DcYL8u
debit 借方 Fn
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debt 債務 '2Q[g0VR
debtor 債務人 iMjoatt
deed 契據 !ij
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deferred assets 遞延資產 -w'
deferred liabilities 遞延負債 5|O~
delivery 交貨 J>Pc@,y
delivery expense 送貨費 niC ;WK
delivery order 出貨單 f#mNx
demand draft 即期匯票 nVB.sab
demand note 即期票據 kZ<0|b
demurrage charge 延期費 Hi%)TDfv
deposit 存款 dhrh "x_?:
deposit slip 存款單 PWci D '!
depreciation 折舊 qlSI| @CO
direct cost 直接成本 B|d-3\sn
direct labour 直接人工 ,5V w^@F
director 董事 *.%z
discount 折扣 ]gjQy.c|
discount on purchase 進貨折扣 @};
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