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。 LzEAA{
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acceptance 承兌 guC/eSxv
account 賬戶 K_V44f1f
accountant 會計員 r9Ux=W\
accounting 會計 WgdL^PN(h
accounting system 會計制度
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accounts payable 應付賬款 >
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accounts receivable 應收賬款 r)|X?
accumulated profits 累積利益 [aF?1KxNMt
adjusting entry ?#123;整記錄 YyX/:1 sg>
adjustment ?#123;整 *G^n<p$"
administration expense 管理費用 1#AdEd[
advances 預付 U[z
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advertising expense 廣告費 xMsos?5}
agency 代理 Q6y883>9
agent 代理人 /Yk2 |L
agreement 契約 ]McLace&
allotments 分配數 z_#B 4
allowance 津貼 }>JFO:v&
amalgamation 合併 lz!F{mR
amortization 攤銷 %3e}YQe)
amortized cost 應攤成本 Vw*;xek?
annuities 年金 lrjlkgSN
applied cost 已分配成本 %S8e:kc6
applied expense 已分配費用 PsDks3cG
applied manufacturing expense 己分配製造費用 #Zpp*S55
apportioned charge 攤派費用 2}u hPW+
appreciation 漲價 (NUk{MTX
article of association 公司章程 9?r|Y@xh ]
assessment 課稅 w,NK]<dU@
assets 資產 bz_Zk
attorney fee 律師費 d"+zDc;
audit 審計 ~R.8r-kD`
auditor 審計員 nnmn@t(%r
average 平均數 ?H7*? HV
average cost 平均成本 ze
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bad debt 壞賬 &0Zn21q
balance 餘額 >Dpz0v
balance sheet 資產負債表 cA"',N8!5
bank account 銀行賬戶 *=L3bBu?
bank balance 銀行結存 (US]e
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bank charge 銀行手續費 8WU
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bank deposit 銀行存款 }N5>^y
bank discount 銀行貼現 |KF X0*70
bank draft 銀行匯票 zIWw055W
bank loan 銀行借款 GZ\;M6{oh
bank overdraft 銀行透支 CG IcuHp
bankers acceptance 銀行承兌 wJJ4F$"b
bankruptcy 破產 CzxU
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bearer 持票人 St&xe_:^<
beneficiary 受益人 5O&6 (Gaf
bequest 遺產 #d%'BUde
bill 票據 Q44Pg$jp
bill of exchange 匯票 80cBLGG
bill of lading 提單 693J?Yah[
bills discounted 貼現票據 ^ Sx0t
bills payable 應付票據 4EzmH)4G
bills receivable 應收票據 >2`)S{pBD
board of directors 董事會 m;{_%oQ;
bonds 債券 *52*IRH
bonus 紅利 I!.o
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book value 賬面價值 ,FX;-nP%
bookkeeper 簿記員 {zBf *x
bookkeeping 簿記 .V
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branch office general ledger 支店往來賬戶 Lm\N`
broker 經紀人 F"j0;}+N
brought down 接前 l2>G +t (,
brought forward 接上頁 9@Yk8
budget 預算 tfj6#{M5
by-product 副產品 8qn1?Lb
by-product sales 副產品銷售 QJp
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capital 股本 ~fB: >ceD
capital income 資本收益 7*y_~H
capital outlay 資本支出 HDYr?t~V
capital stock 股本 `@ULG>
capital stock certificate 股票 +vaz gO<u
carried down 移後 -,Cx|Nl
carried forward 移下頁 bCg
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cash 現金 a ^<W
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cash account 現金賬戶 xf<D5 olZ
cash in bank 存銀行現金 ?ltTJ(Po
cash on delivery 交貨收款 $6h:j#{JE
cash on hand 庫存現金 ?8. $A2(Xw
cash payment 現金支付 vmL%%7
cash purchase 現購 33| >u+
cash sale 現沽 q5?g/-_0[
cashier 出?#123;員 *}Zd QJL
cashiers check 本票 %TxFdF{A
certificate of deposit 存款單折 ^ruS
certificate of indebtedness 借據 U .hV1
certified check 保付支票 5Fm.] /
certified public accountant 會計師 V(1Ldl'a
charges 費用 vGO- a2Z
charge for remittances 匯水手續費 ZO{uG(u
charter 營業執照 vL@N21u
chartered accountant 會計師 )6iY9[@tN
chattles 動產 v9INZ1# v
check 支票 [Rw0']i`4
che stub 支票存根 7}>j [
closed account 己結清賬戶 esx<feP)\
closing 結算 qI\qpWS\
closing entries 結賬紀錄 Bvzl*
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closing stock 期末存貨 <",4O
closing the book 結賬 Q+)fI
columnar journal 多欄日記賬 iU{bPyz,
combination 聯合 9kL'"0c
commission 佣金 2Ch!LS:+
commodity 商品 X0J@c "%0
common stock 普通股 S*Scf~Qp
company 公司 AZt~ \qf
compensation 賠償 6UR.,*f=
compound interest 複利 /]2-I_WB
consignee 承銷人 ~"!F&
consignment 寄銷 -}@3
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consignor 寄銷人 vC[)/w
consolidated balance sheet 合併資產負債表 +Sv`23G@
consolidated profit and loss account 合併損益表 _aL:XKM
consolidation 合併 F=yrqRS=
construction cost 營建成本 "2(lgxhj
construction revenue 營建收入 Pc
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contract 合同 #>GUfhou)
control account 統制賬戶 e*jt(p[Ge
copyright 版權 qyGVyi3
corporation 公司 R<lj$_72Q
cost 成本 He^+>XIam
cost accounting 成本會計 a h>k=t8(
cost of labour 勞工成本 cW;to Q!P
cost of production 生產成本 yd[}?
cost of manufacture 製造成本 #qT 97NQ
cost of sales 銷貨成本 dbSIC[q
cost price 成本價格 RN238]K
credit 貸方 _C~e(/=z
credit note 收款通知單 U0t/(Jyg
creditor 債權人 j!GJ$yd=-6
crossed check 橫線支票 hc2[,Hju{O
current account 往來活期賬戶 o)Kx:l +f
current asset 流動資產 x+l.04a@
current liability 流動負債 KL,=Z&.<=
current profit and loss 本期損益 >|WNsjkU%
debit 借方 frbKi _1
debt 債務 > xkl7D
debtor 債務人 GLQ1rT
deed 契據 i%+cPQ^o
deferred assets 遞延資產 BusD}9QqB
deferred liabilities 遞延負債 bPEf2Z
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delivery 交貨 wX@&Qv
delivery expense 送貨費 D oX!P|*
delivery order 出貨單 HGfV2FtT z
demand draft 即期匯票 >'wl)j$
demand note 即期票據 "8%B
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demurrage charge 延期費 &!]$#
deposit 存款 a_4Ny
deposit slip 存款單 wO&`3Q3~$
depreciation 折舊 h2ewYe<87`
direct cost 直接成本 :&}(?=<R}L
direct labour 直接人工 _O2},9L n
director 董事 \~d|MP}"F:
discount 折扣 v~e@:7d i
discount on purchase 進貨折扣 PN[
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