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。 liPrxuP`
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acceptance 承兌 2Xv}JPS2As
account 賬戶 yO7H!}y_
accountant 會計員 !O!:=wq
accounting 會計 Zc_F"KJL
accounting system 會計制度 >ph=?MKD
accounts payable 應付賬款 W895@
accounts receivable 應收賬款 yxu7YGp%
accumulated profits 累積利益 Vbp
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adjusting entry ?#123;整記錄 F-:AT$Ok
adjustment ?#123;整 OCdX'HN5Y
administration expense 管理費用 0N
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advances 預付 ],!}|
advertising expense 廣告費 a] c03$f K
agency 代理 j7g>r/1eE
agent 代理人 >wqWIw.w>
agreement 契約 .{t5_,P
allotments 分配數 .R`_"7
allowance 津貼 dRzeHuF92
amalgamation 合併 X{cB%t
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amortization 攤銷 8u)>o*
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amortized cost 應攤成本 q/*veL
annuities 年金 k}g4?
applied cost 已分配成本 NKFeND
applied expense 已分配費用 8hww({S2
applied manufacturing expense 己分配製造費用 j-/$e, xX
apportioned charge 攤派費用 4Hf'/%kW
appreciation 漲價 *N
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article of association 公司章程 s7}-j2riq
assessment 課稅 (bI/s'?K
assets 資產 &k*oG:J3
attorney fee 律師費 w$&;s<0
audit 審計 e`LvHU_0
auditor 審計員 5,4" CF$
average 平均數 ;8MQ'#
average cost 平均成本 PyI"B96gz
bad debt 壞賬 T"H"m4{'
balance 餘額 t
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balance sheet 資產負債表 6X'0 T}
bank account 銀行賬戶 nvQX)Xf
bank balance 銀行結存 X^&--@l}T!
bank charge 銀行手續費 'tMD=MH
bank deposit 銀行存款 fA1{-JzV<4
bank discount 銀行貼現 5>S1lyam
bank draft 銀行匯票 WS4Dzu
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bank loan 銀行借款 &QQ6F>'T
bank overdraft 銀行透支 zI^:{]p
bankers acceptance 銀行承兌 2H8\P+
bankruptcy 破產 } @3q;u )
bearer 持票人 9k9}57m.i
beneficiary 受益人 nZYO}bv\
bequest 遺產 "-:g.x*d
bill 票據 O`_, _
bill of exchange 匯票 MR4k#{:w
bill of lading 提單 ^pY8'LF6
bills discounted 貼現票據 0RSzDgX
bills payable 應付票據 1\lZ&KX$i
bills receivable 應收票據 iSOy
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board of directors 董事會 op-\|<i
bonds 債券 ql5&&e=-
bonus 紅利 7nxH>.,Q>
book value 賬面價值 ;c|_z 9+
bookkeeper 簿記員 7N OF^/nU
bookkeeping 簿記 TntTR"6aD
branch office general ledger 支店往來賬戶 fO#nSB/
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broker 經紀人 pIpdVKen
brought down 接前 t<}N>%ZO
brought forward 接上頁 X<W${L$G
budget 預算 <f)T*E^5%
by-product 副產品 #_3ZF"[zq
by-product sales 副產品銷售 gE*7[*2?t
capital 股本 vqoK9
capital income 資本收益 H;AMRL o4z
capital outlay 資本支出 mss.\
capital stock 股本 }[c.OJ:
capital stock certificate 股票 3,hu3"@k
carried down 移後 |#xBC+
carried forward 移下頁 D^s#pOZS
cash 現金 (*vBpJyz%
cash account 現金賬戶 :T@} CJ
cash in bank 存銀行現金 BVus3Y5IJQ
cash on delivery 交貨收款 +_*iF5\
cash on hand 庫存現金 3;uLBuZOCN
cash payment 現金支付 'vq0Tw5
cash purchase 現購 FH%:NO
cash sale 現沽 XXwo(trs~=
cashier 出?#123;員 {{pN7Z
cashiers check 本票 /c!^(5K
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certificate of deposit 存款單折 Fwvc+ a
certificate of indebtedness 借據 &oZU=CN
certified check 保付支票 h^,L) E
certified public accountant 會計師 |RXXj [z
charges 費用 \fvm6$ rZ^
charge for remittances 匯水手續費 I^n,v )
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charter 營業執照 H|`D3z.c
chartered accountant 會計師 IZ Q*D
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chattles 動產 CZy3]O"qW
check 支票 )@tHS-Jf
che stub 支票存根 Ui1s]R
closed account 己結清賬戶 ,5T1QWn^f
closing 結算 &b%2Jx[+
closing entries 結賬紀錄 b8%
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closing stock 期末存貨
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closing the book 結賬 5vS[{;<&
columnar journal 多欄日記賬 -M T1q qi
combination 聯合 jWvi%Iqi
commission 佣金 +.rOqkxJ
commodity 商品 S|6i]
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common stock 普通股 $i!r> .Jo
company 公司 ru1^.(W2
compensation 賠償 Gv#bd05X
compound interest 複利 OP=-fX|*Q
consignee 承銷人 x wwL
consignment 寄銷 k#/cdK!K
consignor 寄銷人 GZuWAa
consolidated balance sheet 合併資產負債表 jlqSw4_
consolidated profit and loss account 合併損益表 xDS]k]/(T
consolidation 合併 *
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construction cost 營建成本 '|Lv-7
construction revenue 營建收入 g2M1zRm;
contract 合同 RHbbj}B
control account 統制賬戶 /Ah'KN|EN
copyright 版權 JnqP`kYbTE
corporation 公司
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cost 成本 +n%8*F&
cost accounting 成本會計 /3sX>Rj
cost of labour 勞工成本 s%~Nx3,
cost of production 生產成本 <7L-25 =
cost of manufacture 製造成本 >r}?v3QW
cost of sales 銷貨成本 ,Qo:]Mj
cost price 成本價格 !\Cu J5U
credit 貸方 ,R7j9#D
credit note 收款通知單 XW^Pz(
creditor 債權人 {%&04yq+
crossed check 橫線支票 zYWVz3l
current account 往來活期賬戶 -Edi"B4K
current asset 流動資產 /L|x3RHs
current liability 流動負債 nYvkeT
current profit and loss 本期損益 W+4Bx=Mj
debit 借方 k;SKQN
debt 債務 0~DsA Ua
debtor 債務人 XgeUS;qtta
deed 契據 k$DRX)e
deferred assets 遞延資產 Imclz4'8
deferred liabilities 遞延負債 y4=T0[
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delivery 交貨 9JILK9mVO
delivery expense 送貨費 8$IUit h
delivery order 出貨單 i3$G)W
demand draft 即期匯票 K
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demand note 即期票據 DPmY_[OAE
demurrage charge 延期費 #~qzaETv,
deposit 存款 'L{pS-+6
deposit slip 存款單 F/:%YR;
depreciation 折舊 z?UEn#E2
direct cost 直接成本 p=i6~
direct labour 直接人工 ,KPrUM}
director 董事 J^PFhu
discount 折扣 *;F<Q!i&v
discount on purchase 進貨折扣 z fy(j
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