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。 N)$yBzN
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acceptance 承兌 R<1[hH9"o
account 賬戶 Lmyw[s\U
accountant 會計員 C6,W7M[c
accounting 會計 T<ekDhlr
accounting system 會計制度 +'?axv
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accounts payable 應付賬款 N~M-|^L
accounts receivable 應收賬款 $qhVow5~
accumulated profits 累積利益 MbC&u:@ "v
adjusting entry ?#123;整記錄 L
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adjustment ?#123;整 j'FBt8P'
administration expense 管理費用 ekuRGG
advances 預付 -ID!kZx
advertising expense 廣告費 3)qtz_,H/g
agency 代理 ,vUMy&AV
agent 代理人 %g%#=a;]q
agreement 契約 ehls:)F
allotments 分配數 1)=sbFtS
allowance 津貼 `]g}M,
amalgamation 合併 Hk;) l3oB
amortization 攤銷 JxLD}$I
amortized cost 應攤成本 .;9I:YB$
annuities 年金 WqRg/
applied cost 已分配成本 q P>Gre
applied expense 已分配費用 1:lhZFZ
applied manufacturing expense 己分配製造費用 >=U n=Q%
apportioned charge 攤派費用 }))JzrqAe
appreciation 漲價 LP:C9Ol\
article of association 公司章程 {\f`s^;8{
assessment 課稅 DvvjIYB~
assets 資產 q9c:,k
attorney fee 律師費 |JH1?n
audit 審計 ws$!-t4<(
auditor 審計員 Flzl,3rW4
average 平均數 w`Js"_\
average cost 平均成本 DcQsdeuQ
bad debt 壞賬 /S+gh;2OC
balance 餘額 O
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balance sheet 資產負債表 `l95I7
bank account 銀行賬戶 efF>kcIC
bank balance 銀行結存 ByPzA\;e
bank charge 銀行手續費 ryp@<}A]!d
bank deposit 銀行存款 E`SFr
bank discount 銀行貼現 j*jO809%^
bank draft 銀行匯票 pV^hZ.
bank loan 銀行借款 YkLEK|d
bank overdraft 銀行透支 htGk:
bankers acceptance 銀行承兌 CCZ]`*wJ
bankruptcy 破產 ZKa.MBde
bearer 持票人 D0=H&Z[
beneficiary 受益人 n
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bequest 遺產 3M{/9rR[
bill 票據 k;pTOj
bill of exchange 匯票 29E9ZjSK
bill of lading 提單 OQON~&~
bills discounted 貼現票據 v='h
bills payable 應付票據 |PED8K:rU
bills receivable 應收票據 RHGs
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board of directors 董事會 %vO b"K$X
bonds 債券 2*K _RMr~
bonus 紅利 EV 8}C=
book value 賬面價值
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bookkeeper 簿記員 )Aky:kM$
bookkeeping 簿記 \{ G1d"n
branch office general ledger 支店往來賬戶
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broker 經紀人 "7pd(p *C
brought down 接前 'i|z>si[*
brought forward 接上頁 Py[Z9KLX
budget 預算 it~>)_7*P
by-product 副產品 6 ztM(2[
by-product sales 副產品銷售 tF<|Eja*
capital 股本 b_]14 v
capital income 資本收益 xhIC["z5
capital outlay 資本支出 -$4#eG%3
capital stock 股本 do9@6[{Sv
capital stock certificate 股票 W|@/<K$V
carried down 移後 b:nHcxDU<
carried forward 移下頁 37@_"
cash 現金 qmcLG*^,
cash account 現金賬戶 ]kuMzTH
cash in bank 存銀行現金 F~dq7AS
cash on delivery 交貨收款 mzz77i
cash on hand 庫存現金 KF|<A@V
cash payment 現金支付 c"3 a,&
cash purchase 現購 H|H!VPof]
cash sale 現沽 k4+F
cashier 出?#123;員 6Uk[_)1
cashiers check 本票 UJ_E&7,L
certificate of deposit 存款單折 vb-L "S?kC
certificate of indebtedness 借據 E+AE
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certified check 保付支票 zhI} p.
certified public accountant 會計師 )IGE2k|
charges 費用 42?X)n>
charge for remittances 匯水手續費 2 fX-J
charter 營業執照 88
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chartered accountant 會計師 = !'gV:M
chattles 動產 2bS)|#v<_t
check 支票 \w
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che stub 支票存根 fMn7E8.
closed account 己結清賬戶 *BYSfcX6
closing 結算 EAcJ>
closing entries 結賬紀錄 *K6 V$_{S
closing stock 期末存貨 zlmb_akJ
closing the book 結賬 N?H;fK4v
columnar journal 多欄日記賬 h5G>FPM-=
combination 聯合 0sq1SHI{
commission 佣金 iq
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commodity 商品 ~l%Dcp
common stock 普通股 &>Q_
company 公司 N0h"EV[
compensation 賠償 Z<Rz}8s
compound interest 複利 lM C4j
consignee 承銷人 twqjaFA>
consignment 寄銷 +d6/*}ht
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 `Y-uNJ'.N
consolidated profit and loss account 合併損益表 $WvI%r
consolidation 合併 }> k9]Y
construction cost 營建成本 0s:MEX6w|
construction revenue 營建收入 '2a }1?
contract 合同 HHD4#XcU
control account 統制賬戶 W?!(/`J]
copyright 版權 |<\LB
corporation 公司 g6$X {
cost 成本 qtTys gv
cost accounting 成本會計 |QJ!5nb
cost of labour 勞工成本 Y'-BKZv!
cost of production 生產成本 ehI*cf({
cost of manufacture 製造成本 -<a~kVv
cost of sales 銷貨成本 o|Obl@CSBD
cost price 成本價格 2"C'Au
credit 貸方 M ]W'>g)G
credit note 收款通知單 0ANqEQX
creditor 債權人 q[Hxy
crossed check 橫線支票 )+Wx!c,mb
current account 往來活期賬戶 g.X?wyg5
current asset 流動資產 LpJ\OI*v
current liability 流動負債 D Y($
current profit and loss 本期損益 L4'@f
debit 借方 V<
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debt 債務 T{bM/?g
debtor 債務人 9j:t}H
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deed 契據 ErJ
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deferred assets 遞延資產 _wKFT>
deferred liabilities 遞延負債 0]{h,W3]@[
delivery 交貨 7am .
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delivery expense 送貨費 M~;mamTP
delivery order 出貨單 zWgNDYT~
demand draft 即期匯票 ~" B0P>7
demand note 即期票據 1b
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demurrage charge 延期費 w"bQxS~$y
deposit 存款 q
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deposit slip 存款單 KP[ax2!x
depreciation 折舊 ~qLbyzHaB
direct cost 直接成本 Ttb@98
direct labour 直接人工 :#"gQ^YNp
director 董事 CTbdY,=B
discount 折扣 j
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discount on purchase 進貨折扣 RS#)uC5/%
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