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。 T:SqENV
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acceptance 承兌 {YG qa$+\
account 賬戶 p8FXlTk
accountant 會計員 (TU/EU5
accounting 會計 oqo7Ge2
accounting system 會計制度 |w{C!Q8l
accounts payable 應付賬款 DMOP*;Uk
accounts receivable 應收賬款 Yv.7-DHNl
accumulated profits 累積利益 ]=PkgOJD
adjusting entry ?#123;整記錄 Hb/8X
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adjustment ?#123;整 ^1y D&i'q
administration expense 管理費用 Tgl >
advances 預付 9N<=,!;5~s
advertising expense 廣告費 Ym.{
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agency 代理 9h/Hy aN
agent 代理人 NFF!g]QN
agreement 契約 ^7a@?|,q8
allotments 分配數 Y<V$3h
allowance 津貼 )2Bb,p<Wr
amalgamation 合併
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amortization 攤銷 :| !5d{8S8
amortized cost 應攤成本 > `mV^QD
annuities 年金 h^
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applied cost 已分配成本 'S|7<<>4k
applied expense 已分配費用 ZL:S
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applied manufacturing expense 己分配製造費用 [RY Rt/?Q
apportioned charge 攤派費用 'j-U=2,n
appreciation 漲價 *s<cgPKJ@
article of association 公司章程 K>C@oE[W
assessment 課稅 PEg]z
assets 資產 $f%om)
attorney fee 律師費 o+.ySSBl+
audit 審計 !^o{}*]Pi
auditor 審計員 |>OBpb
average 平均數 |o+*Iy)
average cost 平均成本 N.0g%0A.D
bad debt 壞賬 B3pjli
balance 餘額 iXq*EZb"R
balance sheet 資產負債表 e)N<r
bank account 銀行賬戶 4j8$&~/
bank balance 銀行結存 @|5B}%!
bank charge 銀行手續費 )U7fPKQ
bank deposit 銀行存款 @;x*~0
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bank discount 銀行貼現 dS\!tdHP-Q
bank draft 銀行匯票 u:Ye`]~o
bank loan 銀行借款 {3.n!7+
bank overdraft 銀行透支 )iZU\2L
bankers acceptance 銀行承兌 g5RH:]DV
bankruptcy 破產 qWx{eRp d
bearer 持票人 }+Q4s]
beneficiary 受益人 t{Q
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bequest 遺產 A7,%'.k
bill 票據 R7K`9 c1f6
bill of exchange 匯票 b(CO7/e>
bill of lading 提單 ;9~
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bills discounted 貼現票據 Zw _aeJ
bills payable 應付票據 EeT69o
bills receivable 應收票據 2r;h">
board of directors 董事會 \.}ZvM$
bonds 債券 `SOQPAnK+;
bonus 紅利 ~Uey'Xz
book value 賬面價值 l~w^I|M^C
bookkeeper 簿記員 >{9VXSc
bookkeeping 簿記 ' Ttsscv
branch office general ledger 支店往來賬戶 z&B9
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broker 經紀人 FJ4,|x3v[x
brought down 接前 r
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brought forward 接上頁 Srz8sm;
budget 預算 >*
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by-product 副產品 0kNKt(_
by-product sales 副產品銷售 TLp2a<Iy
capital 股本 =m F"D:s*
capital income 資本收益 ^<;CIXo
capital outlay 資本支出 M@P%k`6C
capital stock 股本 j"hEs(t
capital stock certificate 股票 e9
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carried down 移後 8aIqc
carried forward 移下頁 MBU|<tc
cash 現金 K
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cash account 現金賬戶 W G@3+R>{
cash in bank 存銀行現金 `/'p1?Z"
cash on delivery 交貨收款 fQ~TZ:UrU
cash on hand 庫存現金 F'sX ^/;
cash payment 現金支付 I>JE\## ^n
cash purchase 現購 rfYa<M Qc
cash sale 現沽 ,msP(*qoI
cashier 出?#123;員 +RJKJ:W
cashiers check 本票
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certificate of deposit 存款單折 [3s-S
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certificate of indebtedness 借據 M:/(~X{?
certified check 保付支票 C:}1r
certified public accountant 會計師 4hLk+ z<n
charges 費用 X7AxI\h
charge for remittances 匯水手續費 eY
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charter 營業執照 &VA^LS@b
chartered accountant 會計師 aL*MC gb'
chattles 動產 xr]bH.>
check 支票 L+p}%!g
che stub 支票存根 (,jsZ!sl
closed account 己結清賬戶 leb/D>y
closing 結算 24k]X`/n
closing entries 結賬紀錄 o $W@@aM
closing stock 期末存貨 5>+@
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closing the book 結賬 [DDe}D3C
columnar journal 多欄日記賬 _z8"r&
combination 聯合 i{TPf1OY`M
commission 佣金 f<i
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commodity 商品 <5}I6R;
common stock 普通股 ~3M8"}X;L
company 公司 +_$s9`@]6
compensation 賠償 _h5d~
compound interest 複利
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consignee 承銷人 ZS4
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consignment 寄銷 iQ(j_i'+!I
consignor 寄銷人 Sn4xv2/
consolidated balance sheet 合併資產負債表 bGL} nPo
consolidated profit and loss account 合併損益表 k ,ldi
consolidation 合併 q~
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construction cost 營建成本 .?5
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construction revenue 營建收入 8s2y!pn7Q
contract 合同 bf+C=A)s0
control account 統制賬戶 E:B"!Y6
copyright 版權 gaz",kK<
corporation 公司 )^ZC'[93
cost 成本 3<+ZA-2
cost accounting 成本會計 @s
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cost of labour 勞工成本 q[W6I9
cost of production 生產成本 *#b
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cost of manufacture 製造成本 h U-FSdR
cost of sales 銷貨成本 NJgu`@YoI
cost price 成本價格 _s#]WyU1g
credit 貸方 I:/|{:
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credit note 收款通知單
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creditor 債權人 !;h&@LXG(
crossed check 橫線支票 \wsVO"/
current account 往來活期賬戶 ?%$O7_ThvA
current asset 流動資產 MGMJeqvr
current liability 流動負債 89^g$ ac
current profit and loss 本期損益 k(^TXUK\o
debit 借方 K$,<<hl
debt 債務 2(0%{*m
debtor 債務人 J^yqu{
deed 契據 .=Oww
deferred assets 遞延資產 Z8FgxR
deferred liabilities 遞延負債 No6-i{HZ
delivery 交貨 )Jk$j
delivery expense 送貨費 hBnUpYec
delivery order 出貨單 r>ed/<_>m;
demand draft 即期匯票 Q"~%T@e
demand note 即期票據 TMY. z
demurrage charge 延期費 ,'HjL:r
deposit 存款 xtD(tiqh.;
deposit slip 存款單 J-'XT_k:iM
depreciation 折舊 LYL_Ah'=
direct cost 直接成本 =|aZNHqH
direct labour 直接人工 Vdx
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director 董事 iYvzZ7
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discount 折扣 \1joW#
discount on purchase 進貨折扣 8)?&eE'
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