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。 RoxzCFsI\
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acceptance 承兌 GLwL'C'591
account 賬戶 =P'=P0G
accountant 會計員 Q~,E
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accounting 會計 tW|B\p}
accounting system 會計制度 b]g}h
accounts payable 應付賬款 S5"xb
accounts receivable 應收賬款 Xr:"8FT
accumulated profits 累積利益 3
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adjusting entry ?#123;整記錄 wC{=o`v
adjustment ?#123;整 1|;WaO1Q
administration expense 管理費用 N,(@k[uta
advances 預付 W$EX6jTGI
advertising expense 廣告費 H5, {Z
agency 代理 XZV)4=5iSO
agent 代理人 D?}LKs[
agreement 契約 w6Dysg:
allotments 分配數 jS5e"LMIq
allowance 津貼 ZZ!d:1'7
amalgamation 合併 f4/!iiS}r
amortization 攤銷 Yl&eeM
amortized cost 應攤成本 oFoG+H"&7\
annuities 年金 ppR_y
applied cost 已分配成本 56>Zqtp*
applied expense 已分配費用 _L_SNjA_
applied manufacturing expense 己分配製造費用 e:AB!k^xp$
apportioned charge 攤派費用
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appreciation 漲價 n-Dr/c4
article of association 公司章程 &VR<'^>
assessment 課稅 5ir
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assets 資產 OA%.>^yb@
attorney fee 律師費 'V4.umj1~
audit 審計 ^P"t
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auditor 審計員 :7W5R
average 平均數 S&_ZQLiQ$
average cost 平均成本 @`%.\_
bad debt 壞賬 tK g%5;v
balance 餘額 5Lum$C
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balance sheet 資產負債表 </bWFW~x
bank account 銀行賬戶 %- %/3
bank balance 銀行結存 Kl(}s{YFn.
bank charge 銀行手續費
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bank deposit 銀行存款 M[<O]p6
bank discount 銀行貼現 x[WT)
bank draft 銀行匯票 |1J "r.K
bank loan 銀行借款 ,m3AVHa*G
bank overdraft 銀行透支 A"vI6ud>
bankers acceptance 銀行承兌 (niZN_qv
bankruptcy 破產 tDy1Gh/c
bearer 持票人 x ~Se-#$
beneficiary 受益人 ?B@hCd)
bequest 遺產 MMhd -B1O&
bill 票據 YyK9UZjI
bill of exchange 匯票 g0g/<Tv[
bill of lading 提單 pRMM1&H
bills discounted 貼現票據 xS,):R
bills payable 應付票據 um&N|5lHb
bills receivable 應收票據 [0/ ?(i|
board of directors 董事會 b.YQN'
bonds 債券 *$`r)pV%AK
bonus 紅利 YV!!bI
book value 賬面價值 q69a-5q
bookkeeper 簿記員 DgClN:Hw
bookkeeping 簿記 A<>W^ow
branch office general ledger 支店往來賬戶 O~'1)k>
broker 經紀人
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brought down 接前 XKk
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brought forward 接上頁 BOt\"N
budget 預算 IEC:zmkn
by-product 副產品 (c(?s`;
by-product sales 副產品銷售 ^,U&v;
capital 股本 #Sn&Wo
capital income 資本收益 <6v7_
capital outlay 資本支出 $PrzJc
capital stock 股本 <408lm
capital stock certificate 股票
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carried down 移後 .P=!M
carried forward 移下頁 .~b6wi&n
cash 現金 em>CSBx
cash account 現金賬戶 Xk7zXah
cash in bank 存銀行現金 HL 88
cash on delivery 交貨收款 v]!|\]
cash on hand 庫存現金 RL)'m
cash payment 現金支付 oL VtP
cash purchase 現購 !Y\hF|[z
cash sale 現沽 /f0_mi,bD
cashier 出?#123;員 r 9*{)"
cashiers check 本票 ?hfosBn&[
certificate of deposit 存款單折 ^.-P]I]
certificate of indebtedness 借據 k{@z87+&
certified check 保付支票 }$
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certified public accountant 會計師 I"DV}jg6|
charges 費用 b~#rUOXb8?
charge for remittances 匯水手續費 W@UHqHr:\
charter 營業執照 |/p^e
chartered accountant 會計師 J~c]9t
chattles 動產 4~o\Os+8
check 支票 NugJjd56x
che stub 支票存根 gO$!_!@LM
closed account 己結清賬戶 8,B9y D
closing 結算 [X~HUk??
closing entries 結賬紀錄 Aq";z.gi+
closing stock 期末存貨 8,['q~z
closing the book 結賬 @|d|orMC
columnar journal 多欄日記賬 q=[0`--cd
combination 聯合 6fkL@It
commission 佣金 i uN8gHx
commodity 商品 wHIS}OONz
common stock 普通股 j?.VJ^Ff/u
company 公司 $"_D"/*
compensation 賠償 [q(7Jv
compound interest 複利 i$%V)pH~F
consignee 承銷人 nY~CAo/:
consignment 寄銷 7J 0!vq
consignor 寄銷人 JH?[hb
consolidated balance sheet 合併資產負債表 -MOf[f^
consolidated profit and loss account 合併損益表 yq&]>ox
consolidation 合併 H:~LL0Md%
construction cost 營建成本 lI&0
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construction revenue 營建收入 vWj|[| <rX
contract 合同 /8GVu7
control account 統制賬戶 zL7+HY*3o
copyright 版權 u
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corporation 公司 ]INbRytvc
cost 成本 nE/T)[1|
cost accounting 成本會計 \wnQ[UNjP
cost of labour 勞工成本 y#T":jpR
cost of production 生產成本 =;T971L`
cost of manufacture 製造成本 85H8`YwPh
cost of sales 銷貨成本 *[ A%tj%
cost price 成本價格 dc:|)bK
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credit 貸方 &