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。 R<OI1,..r
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acceptance 承兌 !%$`Eq)M^7
account 賬戶 */|BpakD<
accountant 會計員 s%<eD
accounting 會計 pb~pN
accounting system 會計制度 g<~Cpd
accounts payable 應付賬款 q$=#A7H>3)
accounts receivable 應收賬款 8#vc(04(
accumulated profits 累積利益 D_v
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adjusting entry ?#123;整記錄 yn#X;ja-
adjustment ?#123;整 Ol!ntNhXm
administration expense 管理費用 6?w0
advances 預付 @')[FEdW
advertising expense 廣告費 >$4d7.^hb/
agency 代理 BCA&mi3q
agent 代理人 T#>7ub
agreement 契約 eUg~)m5G
allotments 分配數 TqnTS0fx
allowance 津貼 kh`"WN Nt
amalgamation 合併 r?/'!!4
amortization 攤銷 ~ 0M'7q'
amortized cost 應攤成本 Cg(Y&Gxf.
annuities 年金 x)@G;nZ
applied cost 已分配成本 %f]:I
applied expense 已分配費用 6O
y$gW)
applied manufacturing expense 己分配製造費用 NU0g07"
apportioned charge 攤派費用 N0r16# -g
appreciation 漲價 EVGt 5z
article of association 公司章程 EKO[ !,
assessment 課稅 t2)rUWg
assets 資產 8SGo9[U2
attorney fee 律師費 HPZ}*m'
audit 審計 sIy^m}02
auditor 審計員 vd[0X;
average 平均數 o,)?!{k}
average cost 平均成本 .hifsB~
bad debt 壞賬 a24"yT
balance 餘額 .4E&/w+
balance sheet 資產負債表 b}"N`,0dO
bank account 銀行賬戶 ]iUxp+
bank balance 銀行結存 }R{
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bank charge 銀行手續費 U[ 0=L`0e
bank deposit 銀行存款 Sn|BlXrey
bank discount 銀行貼現 "/wyZ
bank draft 銀行匯票 |AozR ~
bank loan 銀行借款 =o$sxb
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bank overdraft 銀行透支 ATK_DEAu
bankers acceptance 銀行承兌 p"KFJ
bankruptcy 破產 W>j !Q^?
bearer 持票人 (^Y~/
beneficiary 受益人 E4M@WNPx
bequest 遺產 yjF1}SQ
bill 票據 TIQkW,
bill of exchange 匯票 sG92XJ
bill of lading 提單 %yv<y+yP~
bills discounted 貼現票據 3v1iy/ /
bills payable 應付票據 'ZDp5pCC;
bills receivable 應收票據 >LOjV0K/
board of directors 董事會 K/|Z$4
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bonds 債券 zN^n]N_?
bonus 紅利 PoxK{Y
book value 賬面價值 &B6Ep6QS
bookkeeper 簿記員 YTUZo
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bookkeeping 簿記 6">+
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branch office general ledger 支店往來賬戶 ~T1XLu
broker 經紀人 Utnr5^].2O
brought down 接前 &E.^jR~*
brought forward 接上頁 ~f $|HP}
budget 預算 5\]Sv]s)R
by-product 副產品 w5Y04J
by-product sales 副產品銷售 YS/Yd[ e
capital 股本 @$[?z9ck"
capital income 資本收益 ]~'5\58sP
capital outlay 資本支出 RO 4Z?tz
capital stock 股本 <
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capital stock certificate 股票 jIC_[
carried down 移後 t/VD31
carried forward 移下頁 _V7s#_p
cash 現金 #h`
V>;
cash account 現金賬戶 1_PoqD!q
cash in bank 存銀行現金 DtXrWS/
cash on delivery 交貨收款 ;$.J3!
cash on hand 庫存現金
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cash payment 現金支付 UQ?XqgUM
cash purchase 現購 )u[emv$
cash sale 現沽 "_-Po^u=r
cashier 出?#123;員 Lr$go6s
cashiers check 本票 &$`P,i 1)
certificate of deposit 存款單折 _m5uDF?[
certificate of indebtedness 借據 gG<~-8uQ
certified check 保付支票 J^SdH&%Z
certified public accountant 會計師 VVac:
charges 費用 ,,%i;
charge for remittances 匯水手續費 -GhP9; d
charter 營業執照 "{@A5A
chartered accountant 會計師 J:CXW%\ <q
chattles 動產 hI]Hp3S
check 支票 MQ5R O;RY
che stub 支票存根 5m\<U`
closed account 己結清賬戶 _(%d(E2?
closing 結算 0D\#Pq
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closing entries 結賬紀錄 Pg,b-W?n*
closing stock 期末存貨 CZud&
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closing the book 結賬 !t$'AoVBq
columnar journal 多欄日記賬 SUCMb8
combination 聯合 U>=Z-
T
commission 佣金 x@P y>f2
commodity 商品 b=yx7v"r
common stock 普通股 p>RNPrT
company 公司 ^1iSn)&
compensation 賠償 HHDl8lo
compound interest 複利 ~.{/0T
consignee 承銷人 { C=NUK%?
consignment 寄銷 ub^h&=\S
consignor 寄銷人 Aw$x;3y
consolidated balance sheet 合併資產負債表 K1mPr^3rC
consolidated profit and loss account 合併損益表 XG{{ 2f
consolidation 合併 I4/8 _)b^
construction cost 營建成本 v- T$:cL
construction revenue 營建收入 CR8/K
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contract 合同 $?Yry.2
control account 統制賬戶 `eE&