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。 J3]qg.B%z
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acceptance 承兌 3I(dC|d
account 賬戶 SH@
accountant 會計員 yv6Zo0s<J
accounting 會計 tdMP,0u
accounting system 會計制度 se^NQ=
accounts payable 應付賬款 {ar5c&<
accounts receivable 應收賬款 3D 4]yR5
accumulated profits 累積利益 lp37irI:
adjusting entry ?#123;整記錄 >
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adjustment ?#123;整 X+?Il)Bv
administration expense 管理費用 ^P3g9'WK
advances 預付 c%xED%X9
advertising expense 廣告費 }mtC6G41Q
agency 代理 w~cq%
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agent 代理人 =hZ&66
agreement 契約 kuKn
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allotments 分配數 $ uz
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allowance 津貼 mMD$X[:
amalgamation 合併 l`~a}y "n
amortization 攤銷 PsF- 9&_
amortized cost 應攤成本 Ti
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annuities 年金 41
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applied cost 已分配成本 :>AW@SoTp
applied expense 已分配費用 ]noP
applied manufacturing expense 己分配製造費用 *<|~=*Ddf
apportioned charge 攤派費用 rC1qGzg\a
appreciation 漲價 6.`} &E
article of association 公司章程 " kE:T.,
assessment 課稅 p ?Ij-uo"o
assets 資產 EE{#S
attorney fee 律師費 Vx\#+)4
audit 審計 )LMBxyS
auditor 審計員 ~q#[5l(r8
average 平均數 6>LQGO
average cost 平均成本 u
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bad debt 壞賬 0?&aV_:;X
balance 餘額 9m#H24{V'
balance sheet 資產負債表 69<rsp(p
bank account 銀行賬戶 a?U%l 9F
bank balance 銀行結存 NBbY## w0
bank charge 銀行手續費 ]Nd'%M
bank deposit 銀行存款 Jq?^8y
bank discount 銀行貼現 =xlYQ}-(a
bank draft 銀行匯票 9rf|r
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bank loan 銀行借款 a dz;N;rIY
bank overdraft 銀行透支 x#}j3"
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bankers acceptance 銀行承兌 ^$&"<
bankruptcy 破產 33v%e
bearer 持票人 (
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beneficiary 受益人 [V #&sAe
bequest 遺產 Z>MJ0J76]
bill 票據
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bill of exchange 匯票 [ ;3EzZL
bill of lading 提單 ru6H nLhL
bills discounted 貼現票據 (Aov}I+
bills payable 應付票據 #`6OC)1J
bills receivable 應收票據 1
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board of directors 董事會 5f^`4pT
bonds 債券 x1hs19s
bonus 紅利 b$`4Nn|
book value 賬面價值 45O6TqepN
bookkeeper 簿記員 /kviO@jm4(
bookkeeping 簿記 wJ]$'c3
branch office general ledger 支店往來賬戶 L[[H\
broker 經紀人 Bc9|rl V,
brought down 接前 B"E (Y M
brought forward 接上頁 U0|j^.)
budget 預算 y
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by-product 副產品 )>#<S0>'j
by-product sales 副產品銷售 m(7_ZiL=
capital 股本 omUl2C
capital income 資本收益 1r-,VX7
capital outlay 資本支出 I`n1M+=%
capital stock 股本 tB(X`A.|
capital stock certificate 股票 Dk{nOvZu<
carried down 移後 Lw2Y
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carried forward 移下頁 3bI|X!
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cash 現金 ,9l!fT?iH
cash account 現金賬戶 {*=5qV}
cash in bank 存銀行現金 FUT
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cash on delivery 交貨收款 +[l{C+p
cash on hand 庫存現金 u!EulAl
cash payment 現金支付 t"74HZO>
cash purchase 現購 t;a}p_>
cash sale 現沽 dU04/]modD
cashier 出?#123;員 }"; hz*a
cashiers check 本票 G}hkr
certificate of deposit 存款單折 7_'k`J@_
certificate of indebtedness 借據 J`D<
certified check 保付支票 VT~
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certified public accountant 會計師 UNH}*]u4`
charges 費用
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charge for remittances 匯水手續費 7QL) }b.H
charter 營業執照 []fj~hj
chartered accountant 會計師 ,vY
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chattles 動產 zm^p7&ak$
check 支票 8#JyK+NU
che stub 支票存根 [.#$hOsNR
closed account 己結清賬戶 ~(doy@0M
closing 結算 nh.v?|
closing entries 結賬紀錄 Z
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closing stock 期末存貨 V9 t:JY
closing the book 結賬 -){^
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columnar journal 多欄日記賬 H-y-7PW*~
combination 聯合 F9G$$%Q-Z
commission 佣金 <HX-qNA?
commodity 商品 K]azUK7
common stock 普通股 Erymx$@P
company 公司 WAXrA$:3J
compensation 賠償 O!cO/]<
compound interest 複利 Hn2Q1lF-ip
consignee 承銷人 &(U=O?r7
consignment 寄銷 C&K(({5O
consignor 寄銷人 L$07u{Q
consolidated balance sheet 合併資產負債表 Uc;IPS
consolidated profit and loss account 合併損益表 |`9zE]
consolidation 合併 :95_W/l
construction cost 營建成本 ]$k
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construction revenue 營建收入 Qz90 mb
contract 合同 #[rFep
control account 統制賬戶 t$ ~:C
copyright 版權 ~CTRPH
corporation 公司 *} 4;1OVT
cost 成本 9 u89P
cost accounting 成本會計 +?eAaC7s
cost of labour 勞工成本 /]58:euR
cost of production 生產成本 j{+I~|ZB,
cost of manufacture 製造成本 =:}DD0o*
cost of sales 銷貨成本 )W7H{#
cost price 成本價格 x-k/rZ
credit 貸方 n6+MqN
credit note 收款通知單 `-e}:9~q
creditor 債權人 9jFDBy+
crossed check 橫線支票
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current account 往來活期賬戶 e/~<\
current asset 流動資產 pNme jz:
current liability 流動負債
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current profit and loss 本期損益 Ho
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debit 借方 fH
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debt 債務 \DdVMn
debtor 債務人 9_^V1+
deed 契據 ag4^y&
deferred assets 遞延資產 b<MMli
deferred liabilities 遞延負債 [-}%B0S**
delivery 交貨 _'v )Fy
delivery expense 送貨費 F#9KMu<<cI
delivery order 出貨單 `l@t3/
demand draft 即期匯票 u"3cSuqy
demand note 即期票據 c=mFYsSv
demurrage charge 延期費 -2XIF}.Hu
deposit 存款 z@LP9+?dE
deposit slip 存款單 )CU(~s|s
depreciation 折舊 A}}t86T
direct cost 直接成本 BbhdGFG1
direct labour 直接人工 eNKdub
director 董事
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discount 折扣 g4932_tC
discount on purchase 進貨折扣 %[;KO&Ga