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。 *@' 'OyL
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account 賬戶 3eE=>E
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accountant 會計員 pL1ABvBB
accounting 會計 9k ~8n9
accounting system 會計制度 5N
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accounts payable 應付賬款 ,Suk_aX>
accounts receivable 應收賬款 ?pZU'5le`
accumulated profits 累積利益 G^t)^iI"'
adjusting entry ?#123;整記錄 56z>/`=
adjustment ?#123;整 FTCIfW
administration expense 管理費用 fX`u"`o5
advances 預付 L"
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advertising expense 廣告費 $B-/>Rz
agency 代理 y!gPBkG&3n
agent 代理人 [@lK[7 u
agreement 契約 SX"|~Pi(
allotments 分配數 mv99SOe[Fz
allowance 津貼 ((A@VcX
amalgamation 合併 x
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amortization 攤銷
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amortized cost 應攤成本 HNS^:XR
annuities 年金 dh`s^D6Q>
applied cost 已分配成本 >hNSEWMY`
applied expense 已分配費用 .)[E`a
applied manufacturing expense 己分配製造費用 39 }e
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apportioned charge 攤派費用 G,!j P2S
appreciation 漲價 ):PN0
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article of association 公司章程 "<0 !S~]
assessment 課稅 bs|gQZG
assets 資產 y[$UeE"0
attorney fee 律師費 }&=l
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audit 審計 `3\U9ZH23
auditor 審計員 5
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average 平均數 C{/U;Ie
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average cost 平均成本 P1[.[q/-e
bad debt 壞賬 *,G<X^
balance 餘額 W,[ RB
balance sheet 資產負債表 mbbhz,
bank account 銀行賬戶 O~qRHYv
bank balance 銀行結存 J.XkdGQ
bank charge 銀行手續費 |_p7vl"
bank deposit 銀行存款 \(Rj2
bank discount 銀行貼現 CbM
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bank draft 銀行匯票 U>*@VOgB
bank loan 銀行借款 Q.$8
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bank overdraft 銀行透支 d[l8qaD
bankers acceptance 銀行承兌 o(e(|k
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bankruptcy 破產 (Z>?\iNJ
bearer 持票人 9e`};DE
beneficiary 受益人 #9TL5-1y
bequest 遺產 (nL
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bill 票據 @xdtl{5G
bill of exchange 匯票 E|9`J00
bill of lading 提單 u
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bills discounted 貼現票據 wp }Q4I
bills payable 應付票據 ]zj#X\
bills receivable 應收票據 n>u_>2Ikkj
board of directors 董事會 25Z}.))
bonds 債券 u|wl;+.
bonus 紅利 ]Y]]X[@
book value 賬面價值 >6Pe~J5,:
bookkeeper 簿記員 GjwH C{
bookkeeping 簿記 AAfU]4u0S
branch office general ledger 支店往來賬戶 w%`S>+kX&
broker 經紀人 } OIe!
brought down 接前 ROTKK8:+:
brought forward 接上頁 r
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budget 預算 g0B-<>E
by-product 副產品 SVVE b6&
by-product sales 副產品銷售 0Md.3kY
capital 股本 u^SInanw
capital income 資本收益 ^/?7hbr
capital outlay 資本支出 p,z>:
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capital stock 股本 VTL_I^p
capital stock certificate 股票 ep3VJ"^
carried down 移後 Zq33R`
carried forward 移下頁 bJPKe]spJ=
cash 現金 /D9#v1b
cash account 現金賬戶 ^(
cash in bank 存銀行現金 2|?U%YrHWs
cash on delivery 交貨收款 #7 H0I8
cash on hand 庫存現金 -,*m\Fe}
cash payment 現金支付 g
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cash purchase 現購 "a;$uW
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cash sale 現沽 =),ZZD#J
cashier 出?#123;員 zfDfy!\2_
cashiers check 本票 ABoB=0.l
certificate of deposit 存款單折 GTbV5{Ss
certificate of indebtedness 借據 =g6~2p=H
certified check 保付支票 V(K;Gc
certified public accountant 會計師 }#.OJub
charges 費用 p/0dtnXa(
charge for remittances 匯水手續費 |a])o
charter 營業執照 <
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chartered accountant 會計師 Zt41f PQ
chattles 動產 ,^
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check 支票 m==DBh
che stub 支票存根
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closed account 己結清賬戶 vt"bB
closing 結算 z{BgAI,
closing entries 結賬紀錄 8[@Y`j8
closing stock 期末存貨 |#t^D.j
closing the book 結賬 a'HHUii=
columnar journal 多欄日記賬 PfYeV/M|
combination 聯合 hyPS 6Y'1
commission 佣金 Vq#0MY)2gS
commodity 商品 ;XNC+mPK
common stock 普通股 jp_)NC/~g
company 公司 yo_zc<
compensation 賠償
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compound interest 複利 ShtV2}s|
consignee 承銷人 9:%')M&Q
consignment 寄銷 6E^m*la%
consignor 寄銷人 j-
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consolidated balance sheet 合併資產負債表 qldm"Ul
consolidated profit and loss account 合併損益表 !j #8zN
consolidation 合併 MsIaMW _
construction cost 營建成本 SsMs#C8u%
construction revenue 營建收入 $p
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contract 合同 J7WNgl%
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control account 統制賬戶 .+8#&Uy
copyright 版權 3`3my=
corporation 公司 W4qT]m
cost 成本 8:I-?z;S
cost accounting 成本會計 LD WYFOGQ
cost of labour 勞工成本 FN26f*/
cost of production 生產成本 Sh5m+>7K
cost of manufacture 製造成本 Mf5*Wjz.Mc
cost of sales 銷貨成本 v8\_6}*I
cost price 成本價格 | LZ+_
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