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。 byM/LE7)
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account 賬戶 >9D=PnHnD
accountant 會計員 $|!VP'VI
accounting 會計 y &\ J
accounting system 會計制度 @b2{'#9]}
accounts payable 應付賬款 dL>0"UN}-
accounts receivable 應收賬款 VrhG=CK
accumulated profits 累積利益 :8U=L'4
adjusting entry ?#123;整記錄 lhAwTOn`Q
adjustment ?#123;整 >Qc0g(w
administration expense 管理費用 0fnd9`N!0
advances 預付 ~130"WQ;
advertising expense 廣告費 /4j'?hB<g
agency 代理 6OMywGI[Z
agent 代理人 8vB~1tl;
agreement 契約 $%VFk 53I
allotments 分配數 6
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allowance 津貼 ]%(hZZ
amalgamation 合併 #rzq9}9tB
amortization 攤銷 mFOuE
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amortized cost 應攤成本 MP?9k )f
annuities 年金 ecA[
applied cost 已分配成本 Zi/l.=9n
applied expense 已分配費用 eKpH|S!xU
applied manufacturing expense 己分配製造費用 RNuOwZ1m
apportioned charge 攤派費用 ?gjM]Ki%:
appreciation 漲價 J0w[vrs&]
article of association 公司章程 ~=P&wBnJ
assessment 課稅 qt+vmi+~
assets 資產 +o)S.a+7
attorney fee 律師費 +L*2 6ar6
audit 審計 =LuH:VM&
auditor 審計員 dc_^
average 平均數 .hlr)gF&)
average cost 平均成本 g ZhE\
bad debt 壞賬 `!5ZF@Q>e
balance 餘額 InMeD[*^
balance sheet 資產負債表 ~.mnxn
bank account 銀行賬戶 FJo N"X
bank balance 銀行結存 lRnst-inlI
bank charge 銀行手續費 D0=D8P}H:
bank deposit 銀行存款 K9}ppgL'$
bank discount 銀行貼現 R_.C,mR ?
bank draft 銀行匯票 ?)-*&1cv
bank loan 銀行借款 V;ZyAp
bank overdraft 銀行透支 `DO`c>>K
bankers acceptance 銀行承兌 z?_c:]D
bankruptcy 破產 gA~BhDS
bearer 持票人 Yul-.X
beneficiary 受益人
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bequest 遺產 '0U+M{
bill 票據 k&ujr:)5Y5
bill of exchange 匯票 nX<!n\J T
bill of lading 提單 ow]S 3[07
bills discounted 貼現票據 z}yntY]n
bills payable 應付票據 J`;G9'n2
bills receivable 應收票據 eI8^T?
board of directors 董事會 XCoN!~
bonds 債券
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bonus 紅利 EbuOPa
book value 賬面價值 "EF:+gi#"
bookkeeper 簿記員 #Qc[W +%
bookkeeping 簿記 `4}zB#3
branch office general ledger 支店往來賬戶 w<&Nn`V
broker 經紀人 ZU7e1VaZM
brought down 接前 a*6x^R;)
brought forward 接上頁 o\1"ux;b
budget 預算 `,tv&siSA
by-product 副產品 8263
by-product sales 副產品銷售 ~UB@IV6O
capital 股本 ' ~ lC85
capital income 資本收益 SoS[yr
capital outlay 資本支出 lyfLkBF
capital stock 股本 \06fP4?
capital stock certificate 股票 o;M
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carried down 移後 qbu Lcy3
carried forward 移下頁 /cexd_l|f
cash 現金 G+ Y`65
cash account 現金賬戶 9s6, &'
cash in bank 存銀行現金 tn+i5Eso
cash on delivery 交貨收款 Fl]$ql
cash on hand 庫存現金 z<ptrH
cash payment 現金支付 }&d]Uv/4
cash purchase 現購 ^4x(a&
cash sale 現沽 ,*?bET
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cashier 出?#123;員 k4'rDJfB
cashiers check 本票 }7+G'=XI/
certificate of deposit 存款單折 /@lXQM9T
certificate of indebtedness 借據 nYY@+%`]z
certified check 保付支票 EN` --^
certified public accountant 會計師 ~0>g 4
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charges 費用 @G^]kDFM{
charge for remittances 匯水手續費 ae{%*
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charter 營業執照 YMj
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chartered accountant 會計師 #JYv1F
chattles 動產 ;gTdiwfgZ=
check 支票 ^;$a_eR
che stub 支票存根 X_Is#&6;
closed account 己結清賬戶 *J=`"^BO
closing 結算 ^F5[2<O/!
closing entries 結賬紀錄 5'?K(Jdmp
closing stock 期末存貨 {[61LQ6V9
closing the book 結賬
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columnar journal 多欄日記賬 P-ys$=
combination 聯合 ;XSV}eLu
commission 佣金 A&~G
commodity 商品 L0qo/6|C
common stock 普通股 l131^48U
company 公司 -@Mr!!t?N
compensation 賠償 ` fu(
compound interest 複利 8GN0487H
consignee 承銷人 VzA~w`
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consignment 寄銷 Pan^@B=Q
consignor 寄銷人 ;i
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consolidated balance sheet 合併資產負債表 1mwb&j24n3
consolidated profit and loss account 合併損益表 d2'9C6t
consolidation 合併 {vx{Hwyv
construction cost 營建成本
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construction revenue 營建收入 .<gAa"
contract 合同 36@)a5
control account 統制賬戶 Z`o}xV
copyright 版權 p
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corporation 公司 k=Pu4:RF
cost 成本 \kF}E3~+#
cost accounting 成本會計 Yl% Ra1
cost of labour 勞工成本 iS&fp[Th
cost of production 生產成本 U`ey7
cost of manufacture 製造成本 yP :>vFd7
cost of sales 銷貨成本 7h<B:~(K
cost price 成本價格 )Uw
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credit 貸方 ZtlF]k:MV
credit note 收款通知單 lfOF]Kiqr
creditor 債權人 T-xcd
crossed check 橫線支票 w [I%Id;E
current account 往來活期賬戶 T#DJQ"$
current asset 流動資產 T|GRkxd,E3
current liability 流動負債 6
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current profit and loss 本期損益 <8|vj2d2
debit 借方 QxwZ$?w%
debt 債務 :iD([V
debtor 債務人 yd]W',c
deed 契據 /FJAI
deferred assets 遞延資產 Vz1ro
deferred liabilities 遞延負債 ]7^OTrZ N
delivery 交貨 )a.w4dH
delivery expense 送貨費 W#$ pt>h)
delivery order 出貨單 HTao)`.
demand draft 即期匯票 Q!7Er
demand note 即期票據 dB ?+-aE
demurrage charge 延期費 -PbGNF
deposit 存款 /(8Usu?g.
deposit slip 存款單 ;eI,1
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depreciation 折舊 IVzJ|
direct cost 直接成本 ~e@QJ=r
direct labour 直接人工 n,hHh=.Fu
director 董事 T;w%-k\<r
discount 折扣 H[U$4
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discount on purchase 進貨折扣 K||9m+
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