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。 QCfpDE}
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acceptance 承兌 Xb-c`k~_
account 賬戶 q{/Jw"e
accountant 會計員 s@LNQ|'kO
accounting 會計 4E\ntufo
accounting system 會計制度 6QXQ<ah"
accounts payable 應付賬款 m`IQ+,e
accounts receivable 應收賬款 N%A`rY}u
accumulated profits 累積利益 7&1~O#
adjusting entry ?#123;整記錄
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adjustment ?#123;整 ;nKH
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administration expense 管理費用 G5#}Ed4
advances 預付 n qLAby_
advertising expense 廣告費 [Cqqjv;_
agency 代理 OsL%SKs|
agent 代理人 ]es
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agreement 契約 .*~u
allotments 分配數 |;9 A{#zM
allowance 津貼 hdtnC29$
amalgamation 合併 ,/`E|eG1G
amortization 攤銷 J.mewD!%z
amortized cost 應攤成本 5f'g3'
annuities 年金 T#G<?oF
applied cost 已分配成本 ,&&M|,NQ&s
applied expense 已分配費用 >2CusT 2
applied manufacturing expense 己分配製造費用 Tj21YK.mk
apportioned charge 攤派費用 j'Y"/<
appreciation 漲價 JkDPuTXD
article of association 公司章程 (:-Jl"&R@
assessment 課稅 aXbNDj
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assets 資產 pl x/}ah8
attorney fee 律師費 3zTE4pHzu+
audit 審計 Yuo1'gE+
auditor 審計員 (vAv^A*i}
average 平均數 4m~7 ~- h
average cost 平均成本 RmWfV
bad debt 壞賬 /witDu7
balance 餘額 +#qt^NO
balance sheet 資產負債表 [j}7 @Mr`\
bank account 銀行賬戶 g"]<J&
bank balance 銀行結存 lIVxW+
bank charge 銀行手續費 e(w/m(!Wny
bank deposit 銀行存款 hK39_A-
bank discount 銀行貼現 4Wla&yy
bank draft 銀行匯票 )'!ml
bank loan 銀行借款 :-u-hO5*8
bank overdraft 銀行透支 ri<'-w i
bankers acceptance 銀行承兌 A?Nn>xF9X
bankruptcy 破產 `[@^m5?b-
bearer 持票人 ~+<xFi
beneficiary 受益人 #K#Mv/
bequest 遺產 BLwfm+ m"
bill 票據 N$%61GiulT
bill of exchange 匯票 Vo9>o@FlLM
bill of lading 提單 VXkAFgO
bills discounted 貼現票據 YO(:32S
bills payable 應付票據 o9
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bills receivable 應收票據 [T 4 pgt'H
board of directors 董事會 kQwm"Z
bonds 債券 ?UZ$bz
bonus 紅利 ~TG39*m
book value 賬面價值 ?..i 4
bookkeeper 簿記員 dqD;y#/
bookkeeping 簿記 D(qHf9
branch office general ledger 支店往來賬戶 i0'Xy>l
broker 經紀人 Eg`R|CF
brought down 接前 Yz2{LW[
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brought forward 接上頁 ,TF<y#wed
budget 預算 np-T&Pz2
by-product 副產品 Na.
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by-product sales 副產品銷售 T/wM(pr'
capital 股本
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capital income 資本收益 <Spr6U9p7
capital outlay 資本支出 7MO
capital stock 股本 U~{Sa+
capital stock certificate 股票 J[}gku?C;
carried down 移後 |"
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carried forward 移下頁 $/[Gys3"
cash 現金 1 [fo'M
cash account 現金賬戶 (B>)2: T1
cash in bank 存銀行現金 h4XcKv+
cash on delivery 交貨收款 ;23=p=/h
cash on hand 庫存現金 G-
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cash payment 現金支付 $R%+
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cash purchase 現購 #Rin*HL##
cash sale 現沽 |?x^8e<*
cashier 出?#123;員 0 W~.WkD
cashiers check 本票 @A
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certificate of deposit 存款單折 w~<FG4@LU
certificate of indebtedness 借據 g|ql 5jW
certified check 保付支票 b
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certified public accountant 會計師
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charges 費用 jOBY&W0r
charge for remittances 匯水手續費 ljup#:n
charter 營業執照 UvPp~N7,
chartered accountant 會計師 fd?bU|I_2
chattles 動產 AA))KBXq
check 支票 a?zR8$t|
che stub 支票存根 j6n2dMRvSE
closed account 己結清賬戶 $42Au2Jg
closing 結算 _qY`KP"
closing entries 結賬紀錄 968Ac}OA
closing stock 期末存貨 M'\pkzx
closing the book 結賬 [ur
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columnar journal 多欄日記賬 =LXvlt'Q34
combination 聯合 R'G'&H{N
commission 佣金 C0\%QXu
commodity 商品 YO)')&
common stock 普通股 xJvLuzUD
company 公司 5Xwk*@t2a
compensation 賠償 Ab*]dn`z
compound interest 複利 d4d\0[
consignee 承銷人 TkA9tFi
consignment 寄銷 w`M]0'zls
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 myD{sE2A
consolidated profit and loss account 合併損益表 k?^%hO>[
consolidation 合併 -"F0eV+y
construction cost 營建成本 yrO?Np
construction revenue 營建收入 +``>,O6
contract 合同 Lb!r(o>8Cb
control account 統制賬戶 ha_@Yqgh
copyright 版權 >RM
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corporation 公司 DXKyRkn6e
cost 成本 0;vtdM[_
cost accounting 成本會計 N%O[
cost of labour 勞工成本 Y.E?;iS
cost of production 生產成本 a
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cost of manufacture 製造成本 }W1^
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cost of sales 銷貨成本 D2Y&[zgv
cost price 成本價格 w]n4KR4
credit 貸方 N].4"0Jv-D
credit note 收款通知單 @|^jq
creditor 債權人 ]yo_wGiwY
crossed check 橫線支票 9QX4R<"wUg
current account 往來活期賬戶 >5c]aNcv
current asset 流動資產 w-lrnjs
current liability 流動負債 FnY$)o;
current profit and loss 本期損益 CP +4k.)*O
debit 借方 %=BtOM_2
debt 債務 Bk+{}
debtor 債務人 o5>/}wIf
deed 契據 *h2`^Z
deferred assets 遞延資產 #`vVgGZ&
deferred liabilities 遞延負債 0X.TF
delivery 交貨 :H{Bb{B%
delivery expense 送貨費 $
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delivery order 出貨單
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demand draft 即期匯票 5|CzX X#U
demand note 即期票據 R^w}o,/
demurrage charge 延期費 .U<F6I:<md
deposit 存款 Q]
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deposit slip 存款單 1XCmMZ
depreciation 折舊 O"
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direct cost 直接成本 )R~a;?T_c0
direct labour 直接人工 am2a#4`
director 董事 _y>}#6B
discount 折扣 ~,T+JX
discount on purchase 進貨折扣 XYts8}y5
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