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。 +#O+%!
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acceptance 承兌 K,b
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account 賬戶 Ndmt$(b
accountant 會計員 &Y@i:O
accounting 會計 )2}R1K>
accounting system 會計制度 aZfMeW
accounts payable 應付賬款 fgLjF,Y
accounts receivable 應收賬款 @MW@mP)#
accumulated profits 累積利益 #c"eff
adjusting entry ?#123;整記錄 FpoHm%+
adjustment ?#123;整 mxc)Wm<4
administration expense 管理費用 Nw;qJ58@
advances 預付 H4/wO
advertising expense 廣告費 3jmo[<p*x
agency 代理 %#6@PQ[R.
agent 代理人 pYr"3BwG
agreement 契約
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allotments 分配數 j=\h|^gA
allowance 津貼 c`6c)11K
amalgamation 合併 J-W9B amx
amortization 攤銷 4kOO3[r
amortized cost 應攤成本 MP]<m7669*
annuities 年金 m</m9h8
applied cost 已分配成本 {U4!sJSl1
applied expense 已分配費用 w.qtSW6M+
applied manufacturing expense 己分配製造費用 9A.RD`fg
apportioned charge 攤派費用 SV7;B?e%Y
appreciation 漲價 W!Tx%
article of association 公司章程 qxL\
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assessment 課稅 Q|y }mC/
assets 資產 #3uv^m LGa
attorney fee 律師費 QcegT/vO
audit 審計 uvys>]+
auditor 審計員 hlVye&;b8
average 平均數 | /.J{=E0K
average cost 平均成本 $l.*;h *
bad debt 壞賬 ;vx5 =^7P
balance 餘額 6[bopin
balance sheet 資產負債表 JWVV?~1
bank account 銀行賬戶 3?OQ-7,
bank balance 銀行結存 n#_B4UqW%
bank charge 銀行手續費 ,67Q!/O
bank deposit 銀行存款 _nGx[1G( 5
bank discount 銀行貼現 (;NJ<x
bank draft 銀行匯票 `/|
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bank loan 銀行借款 RTtKf i}
bank overdraft 銀行透支 pEyZH!W
bankers acceptance 銀行承兌 ?hoOSur+
bankruptcy 破產 ,p2UshOmd
bearer 持票人 _,3ljf?WQM
beneficiary 受益人 _H] \
bequest 遺產 1"
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bill 票據 JsaXI:%1
bill of exchange 匯票 q^X7x_
bill of lading 提單 Y,]Lk<Hm3
bills discounted 貼現票據 kc'$4 J4Tw
bills payable 應付票據 8$FH;=
bills receivable 應收票據 mF~T
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board of directors 董事會 '|yx B')
bonds 債券 Bfb~<rs[
bonus 紅利 vu0Ql1
book value 賬面價值 {i;,Io7W
bookkeeper 簿記員 "1o{mvCkR
bookkeeping 簿記 d3%qYL_+a
branch office general ledger 支店往來賬戶 %-hSa~20
broker 經紀人 5(;Y&?k
brought down 接前 X'A`"}=_
brought forward 接上頁 )k<cd.MX
budget 預算 >a3m!`lq
by-product 副產品 2- iY:r
by-product sales 副產品銷售 ]3r}>/2(
capital 股本 V 6}5^W
capital income 資本收益 iSfRJ:_&6
capital outlay 資本支出 G?4@[m
capital stock 股本 q ` S
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capital stock certificate 股票 k@xinK%O{
carried down 移後 5SFr
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carried forward 移下頁 +.cpZqWn3
cash 現金 :8S;34Y;
cash account 現金賬戶 }i9:k kfq2
cash in bank 存銀行現金 2H%9l@}u
cash on delivery 交貨收款 cXXZ'y>FP
cash on hand 庫存現金 !Uiq3s`1T
cash payment 現金支付 s,R:D).
cash purchase 現購 u%-]-:c
cash sale 現沽 Q0A4}
cashier 出?#123;員 @ZEBtM%.O
cashiers check 本票 *%uz LW0
certificate of deposit 存款單折 0kJ8H!~u
certificate of indebtedness 借據 eP~bl
certified check 保付支票 t{;2$z 0
certified public accountant 會計師 *QK)
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charges 費用 !vX4_!%
charge for remittances 匯水手續費 , ['}9:f9
charter 營業執照 }L0
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chartered accountant 會計師 FNG
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chattles 動產 UfW=/T
check 支票 $S>'0
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che stub 支票存根 le*+(aw
closed account 己結清賬戶 @Y0ZW't
closing 結算 Q#MB=:0{
closing entries 結賬紀錄 Mi]^wCF
closing stock 期末存貨 lxd{T3LU
closing the book 結賬 w
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columnar journal 多欄日記賬 =gF035
combination 聯合 XPhP1 ^>\
commission 佣金 ):N#X<b':
commodity 商品 Kebr>t8^
common stock 普通股 w|dfl *
company 公司 >H+tZV
compensation 賠償 QN*|_H@h
compound interest 複利 Gf8 ^nfr
consignee 承銷人 <^s31.&p
consignment 寄銷 \.2i?<BC
consignor 寄銷人 =A!oLe$%
consolidated balance sheet 合併資產負債表 ~vTwuc\(H
consolidated profit and loss account 合併損益表 l/k-`LeW
consolidation 合併 6B]=\H
construction cost 營建成本 ~d7t\S
construction revenue 營建收入 k A=5Kc
contract 合同 97
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control account 統制賬戶 gk%01&_>4
copyright 版權 3$hIc)
corporation 公司 AL":j6!OQ
cost 成本 hh4R
cost accounting 成本會計 ge`GQ>
cost of labour 勞工成本 ?|,:;^2l1
cost of production 生產成本 a&{Y~Og?%
cost of manufacture 製造成本 f2 ~Aug
cost of sales 銷貨成本 pW+uVv,
cost price 成本價格 "{8j!+]4i
credit 貸方 !h1:AW_iz
credit note 收款通知單 aV5M}:D
creditor 債權人 U/'l "N[
crossed check 橫線支票 $e1.y b%
current account 往來活期賬戶 1IoW}yT
current asset 流動資產 OUWK
current liability 流動負債 <M\&zHv
current profit and loss 本期損益 kq X=3Zo
debit 借方 {|>'(iqH"w
debt 債務 '( I0VJJ
debtor 債務人 mr7Oi `dE
deed 契據 -]wEk%j
deferred assets 遞延資產 xHt7/8wF
deferred liabilities 遞延負債 '$Z)2fn7
delivery 交貨 lU
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delivery expense 送貨費 r 10VFaly
delivery order 出貨單 Ma!
demand draft 即期匯票 e?XFtIj$
demand note 即期票據 .xqi7vVHZ
demurrage charge 延期費 6):1U
deposit 存款 SY|K9
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deposit slip 存款單 t+w{uwEY
depreciation 折舊 Yuw:W:wY
direct cost 直接成本 Ck#e54gJX
direct labour 直接人工 wU|@fm"
director 董事 ~~Bks{"BS
discount 折扣 N!c FUZ5]
discount on purchase 進貨折扣 _<RTe
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