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。 tjcG^m}
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acceptance 承兌 lxtt+R
account 賬戶 E{IY7Xz^>
accountant 會計員 \|C~VU@
accounting 會計 x UTlM
accounting system 會計制度 VI8/@A1Gv
accounts payable 應付賬款 0Q:l,\lY
accounts receivable 應收賬款 m~8
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accumulated profits 累積利益 7Q #A
adjusting entry ?#123;整記錄
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adjustment ?#123;整 \_t[\&.a}
administration expense 管理費用 O`0\f8/.?
advances 預付 CWS]821;
advertising expense 廣告費 p1
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agency 代理 E
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agent 代理人 L?b;TjLe
agreement 契約 +Sg+% 8T
allotments 分配數 m/ngPeZ
allowance 津貼 u'Z^|IVfo
amalgamation 合併 Kd7 Lpw1u]
amortization 攤銷 Lv:;}
amortized cost 應攤成本 E#c9n%E\sz
annuities 年金 #++D|oE
applied cost 已分配成本 7$Pf
applied expense 已分配費用 v)LSH;<
applied manufacturing expense 己分配製造費用 Q`z2SYz>
apportioned charge 攤派費用 Vu Ey`c
appreciation 漲價 MQlGEJ
article of association 公司章程 :hDv^D?3
assessment 課稅 $qM&iI-l0
assets 資產 snyA
attorney fee 律師費 '$q3 Ze
audit 審計 rh6 e
auditor 審計員 4+F@BxpB
average 平均數 ,?VYrL
average cost 平均成本 HnY.=_G
bad debt 壞賬 \r-v]]_<d
balance 餘額 8,]wOxwqi
balance sheet 資產負債表 zTfl#%
bank account 銀行賬戶 6Q}>=R^h
bank balance 銀行結存 XPMvAZL
bank charge 銀行手續費 3tCT"UvTD
bank deposit 銀行存款 MN_1^T5
bank discount 銀行貼現 5YQJNP
bank draft 銀行匯票 !1`f84d
bank loan 銀行借款
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bank overdraft 銀行透支 8j8~?=$a6Q
bankers acceptance 銀行承兌 )T'~F
bankruptcy 破產 )4
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bearer 持票人 Q VWVZ >l
beneficiary 受益人 0MN)Z(Sa
bequest 遺產 ,sltB3f
bill 票據 a0hgF_O1
bill of exchange 匯票 ^[1Xl7)`
bill of lading 提單 A}sdi4[`
bills discounted 貼現票據 /1?{,Das=
bills payable 應付票據 8FQNeQr
bills receivable 應收票據 JgcMk]|'
board of directors 董事會 [q(}~0{"-
bonds 債券 OQ4rJ#b
bonus 紅利 N7Kkz
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book value 賬面價值 UX)QdT45Mh
bookkeeper 簿記員 |i
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bookkeeping 簿記 /cx
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branch office general ledger 支店往來賬戶 )9kp[hY
broker 經紀人 {hx=6"@
brought down 接前 7lG,.W|
brought forward 接上頁 k(_^Lq f-
budget 預算 ky[ ^uQ>0
by-product 副產品 CjLiLB
by-product sales 副產品銷售 [`bA,)y"
capital 股本 CA,2&v"
capital income 資本收益 zO 6Sl[)
capital outlay 資本支出 6tup^Rlo;$
capital stock 股本 8!7`F.BX
capital stock certificate 股票 ^6 \@$
carried down 移後 hu:x,;`9H
carried forward 移下頁 oC(.u ?
cash 現金 Sh 7ob2
cash account 現金賬戶 NeniQeR
cash in bank 存銀行現金 &Pgk$e%>
cash on delivery 交貨收款 }*vO&J@z
cash on hand 庫存現金 i[PksT#p
cash payment 現金支付 |/!RN[<
cash purchase 現購 1#nY Z%
cash sale 現沽 gOk um_
cashier 出?#123;員 i
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cashiers check 本票 -@/!u
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certificate of deposit 存款單折 J%8hf%!ud
certificate of indebtedness 借據 MG74,D.f
certified check 保付支票 r&nEM6
certified public accountant 會計師 W!
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charges 費用 1|5TuljTd
charge for remittances 匯水手續費 ?wMS[Kj
charter 營業執照 3y*dBw
chartered accountant 會計師 1K[y)q
chattles 動產 `B7? F$J
check 支票 42wZy|oqp
che stub 支票存根 y_{v&AGmgm
closed account 己結清賬戶 \n0MqXs#
closing 結算 UsdUMt!u
closing entries 結賬紀錄 p+Icq!aH5
closing stock 期末存貨 g715+5z[
closing the book 結賬 sKDL=c;?j
columnar journal 多欄日記賬 [)nU?l
combination 聯合 Io<L!
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commission 佣金 {EVHkQ+o
commodity 商品 P.O/ZW>g
common stock 普通股 N-}|!pqb
company 公司 I.)9:7
compensation 賠償 h
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compound interest 複利 dt(Lp_&v
consignee 承銷人 2yndna-
consignment 寄銷 P'oY+#
consignor 寄銷人 fnudy%oo
consolidated balance sheet 合併資產負債表 [P%'p-Hg_
consolidated profit and loss account 合併損益表 fl<j]{*v
consolidation 合併 }Z% j=c"d
construction cost 營建成本 }62
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construction revenue 營建收入 n$3w=9EX*
contract 合同 B[[1=
control account 統制賬戶 'o-J)+oa
copyright 版權 g
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corporation 公司 wy?Hp* E
cost 成本 ;
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cost accounting 成本會計 c_syJ<
cost of labour 勞工成本 "S3U]zw0_
cost of production 生產成本 k:CSH{ s5{
cost of manufacture 製造成本 qnf\K}
cost of sales 銷貨成本 qF4DX$$<
cost price 成本價格 M[KYt"v
credit 貸方 "Kf4v|6;
credit note 收款通知單 UymhBh
creditor 債權人 Kg#s<# h
crossed check 橫線支票 DWu~%U8
current account 往來活期賬戶 ~)]n67Or~
current asset 流動資產 Owm2/
current liability 流動負債 k
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current profit and loss 本期損益 mp17d$R-
debit 借方 U<U?&hB\@
debt 債務 mJS-x-@
debtor 債務人 5
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deed 契據 zM<yd#`yt8
deferred assets 遞延資產 &A~(9IV
deferred liabilities 遞延負債 cb9@
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delivery 交貨 Bt"*a=t;
delivery expense 送貨費 t}Kzh`
delivery order 出貨單 d(6&kXK
demand draft 即期匯票 @RLlkWGc
demand note 即期票據 R5'_il
demurrage charge 延期費 Oa-~}hN
deposit 存款 @wW)#
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deposit slip 存款單 O]\
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depreciation 折舊 E0"DHjR
direct cost 直接成本 K]dX5vJw'
direct labour 直接人工 j%E9@#
director 董事 \t]aBT,
discount 折扣 1Yy*G-7}
discount on purchase 進貨折扣 DP4l
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