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。 &NiDv
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acceptance 承兌 H/'tSb
account 賬戶 26 un=
accountant 會計員 +"rZ< i
accounting 會計 UO$z_
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accounting system 會計制度 EeC5HgIU'C
accounts payable 應付賬款 hGyi@0
accounts receivable 應收賬款 OnFx8r:q@%
accumulated profits 累積利益 X'4e)E3*O
adjusting entry ?#123;整記錄 OJe#s;oH
adjustment ?#123;整 rCqcl
administration expense 管理費用 (cJb/|?3
advances 預付 }8J77[>/
advertising expense 廣告費 Rda o
agency 代理 &niROM,;K
agent 代理人 3D70`u
agreement 契約 JVE]Qb_
allotments 分配數 5#/"0:2
allowance 津貼 ?<VahDBS+A
amalgamation 合併 Vvu+gP'z.
amortization 攤銷 !^BXai/
amortized cost 應攤成本 }3
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annuities 年金 .PBma/w
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applied cost 已分配成本 C^I
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applied expense 已分配費用 nsk`nck
applied manufacturing expense 己分配製造費用 1"{3v@yi
apportioned charge 攤派費用 3Qmok@4e)
appreciation 漲價 'PTWC.C?9
article of association 公司章程 e{@TR x
assessment 課稅 j4RM'_*G
assets 資產 }<`Mn34@
attorney fee 律師費 d4<Ic#
audit 審計 gn"_()8cT
auditor 審計員 4KF
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average 平均數 OO5k_J
average cost 平均成本 fdP[{.$?(
bad debt 壞賬 (:W=8G,p
balance 餘額 4Sv&iQ=vh
balance sheet 資產負債表 b$)b/=2
bank account 銀行賬戶 C'3/B)u}l
bank balance 銀行結存 2^N
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bank charge 銀行手續費 qg?O+-+
bank deposit 銀行存款 tn};[r
bank discount 銀行貼現 4h wUH
bank draft 銀行匯票 6'd=% V
bank loan 銀行借款 [P`t8
bank overdraft 銀行透支 Pda(O;aNU
bankers acceptance 銀行承兌 13(JW
bankruptcy 破產 /]4[b!OTJ
bearer 持票人 }l{r9ti
beneficiary 受益人 Z7?C^m
bequest 遺產 bj^YB,iSM
bill 票據 ;,GE!9HW
bill of exchange 匯票 hp?hb-4l
bill of lading 提單 X?5M)MP+I
bills discounted 貼現票據 !Tuc#yFw
bills payable 應付票據 _KVge)j
bills receivable 應收票據 D(6d#c
board of directors 董事會 %9hz
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bonds 債券 Zn&S7a>7
bonus 紅利 )
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book value 賬面價值 dE9xan
bookkeeper 簿記員 y1P KoN|K
bookkeeping 簿記 Q.:SIBP
branch office general ledger 支店往來賬戶 T.nY>Q8
broker 經紀人 AK%2#}k.
brought down 接前 >
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brought forward 接上頁 G\3@QgyQ
budget 預算 G3vKA&KZ
by-product 副產品 s\g"~2+
by-product sales 副產品銷售 Enr8"+.(
capital 股本
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capital income 資本收益 F/;uN5{o
capital outlay 資本支出 bm9@A]yP
capital stock 股本 <wV?B9j
capital stock certificate 股票 dX|(n.}
carried down 移後 aV3:wp]Gn
carried forward 移下頁 iDej{95
cash 現金 7A@GNA
cash account 現金賬戶 ;QbM
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cash in bank 存銀行現金 +:@HJ
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cash on delivery 交貨收款 d;UP|c>2
cash on hand 庫存現金 =9@{U2 =l
cash payment 現金支付 nE+OBdl
cash purchase 現購 *cn,[
cash sale 現沽 vL~nJv
cashier 出?#123;員 Oi#F
cashiers check 本票 G/ToiUY
certificate of deposit 存款單折 ?:F#WDD
certificate of indebtedness 借據 MzLnD D^
certified check 保付支票 k@r%>Ul@
certified public accountant 會計師 >g8H
charges 費用 |#^##^cF/
charge for remittances 匯水手續費 IfF@$eO
charter 營業執照 `0a=A#]1o
chartered accountant 會計師 "bZ{W(h
chattles 動產 YI!ecx%/4
check 支票 A?I/[zkc
che stub 支票存根 }nNZp
closed account 己結清賬戶 ]#>;C: L
closing 結算 YB{hQ<W
closing entries 結賬紀錄 b
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closing stock 期末存貨 QTX5F5w
closing the book 結賬 &wc%mQV
columnar journal 多欄日記賬 )i@j``P
combination 聯合 (}1 gO
commission 佣金 9AQMB1D*v4
commodity 商品 []R`h*#
common stock 普通股 }S84^2J_
company 公司 hkOhY3K5
compensation 賠償 >D20f<w(H
compound interest 複利 &
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consignee 承銷人 \[</|]'[
consignment 寄銷 5&V0(LT]C
consignor 寄銷人 3D<s#
consolidated balance sheet 合併資產負債表 f4F13n_0X
consolidated profit and loss account 合併損益表 J+oK:tzt8
consolidation 合併 Qu4Bd|`(k
construction cost 營建成本 ~RdJP'YF-
construction revenue 營建收入 VNKtJmt
contract 合同 UzZzt$Kw
control account 統制賬戶 k@QU<cvI
copyright 版權 !ER,o_T<
corporation 公司 + ;u<tA
cost 成本 n^Co
cost accounting 成本會計 q)S70M_1
cost of labour 勞工成本 KI&+Zw4VL
cost of production 生產成本 pRS+vV3
cost of manufacture 製造成本 MVe:[=VOT|
cost of sales 銷貨成本 0< i]ph
cost price 成本價格 U/2]ACGCN^
credit 貸方 ico%_fp
credit note 收款通知單 r)S tp`p
creditor 債權人 a "*DJ&