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。 +9b{Y^^~T
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acceptance 承兌 |NZi2Bu
account 賬戶 UJI2L-;Ul
accountant 會計員 dgkS5Q$/
accounting 會計 :S0!
accounting system 會計制度 ^[xcfTN
accounts payable 應付賬款 Z)`)9]*
accounts receivable 應收賬款 pY"WW0p"C
accumulated profits 累積利益 '6dVe2V
adjusting entry ?#123;整記錄 u]IbTJ'
adjustment ?#123;整 <b zzbR[F
administration expense 管理費用 R VatGa0
advances 預付 1l$Ei,9
advertising expense 廣告費 fZo#:"{/K
agency 代理 P"_/P8
agent 代理人 mQ:{>`
agreement 契約 (?r,pAc:
allotments 分配數 (SBhU:^h
allowance 津貼 VV$t*9w
amalgamation 合併 GEWjQ;g
amortization 攤銷 ^z{szy?Fg
amortized cost 應攤成本 t>\sP
annuities 年金 %lHHTZ{+
applied cost 已分配成本 }L_YpG7
applied expense 已分配費用 e?]5q
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applied manufacturing expense 己分配製造費用 7&ED>Bk
apportioned charge 攤派費用 4b2d
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appreciation 漲價 N y'\Q"Y]
article of association 公司章程 vV}w>A
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assessment 課稅 }<04\t?
assets 資產 ]
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attorney fee 律師費 y@3p5o9lv-
audit 審計 AoS7B:T;!
auditor 審計員 f jx`|MJ
average 平均數 U
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average cost 平均成本 arYq$~U
bad debt 壞賬 7)lEZJK&T
balance 餘額 ,;`f* #
balance sheet 資產負債表 &zEQbHK6
bank account 銀行賬戶 w>%@Ug["
bank balance 銀行結存 dkC[SG`
bank charge 銀行手續費 yq%5h[M
bank deposit 銀行存款 MET9rT
bank discount 銀行貼現 U] LDi8
bank draft 銀行匯票 Nc:s+ o
bank loan 銀行借款 F` U~(>u'
bank overdraft 銀行透支 :o
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bankers acceptance 銀行承兌 X;I9\Cp]!
bankruptcy 破產 3_
bearer 持票人 )E}v~GW.+
beneficiary 受益人 G4)~p!TSQ
bequest 遺產 %k!CjW3
bill 票據 n=
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bill of exchange 匯票 3
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bill of lading 提單 <u64)8'
bills discounted 貼現票據 :$WO"HfMSn
bills payable 應付票據 |[*Bn3E:
bills receivable 應收票據 y}?|+/ dN
board of directors 董事會 }Pcm'o_wT
bonds 債券 /WuYg
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bonus 紅利 r]3-}:vU
book value 賬面價值 bKQho31a'
bookkeeper 簿記員 b:dN )m
bookkeeping 簿記 p#@ #$u-
branch office general ledger 支店往來賬戶 -> cL)
broker 經紀人 y{ur'**l
brought down 接前 R_!.vGhkN
brought forward 接上頁 :"%/u9<A
budget 預算 -YA,Stc-
by-product 副產品 =XP[3~
by-product sales 副產品銷售 \Vyys[MMY8
capital 股本 b
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capital income 資本收益 lzEynMO+
capital outlay 資本支出 {&51@UX
capital stock 股本 Un6R)MVT
capital stock certificate 股票 Su#0F0
carried down 移後 WK{`_c
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carried forward 移下頁 XNz+a|cF
cash 現金 M+/G>U
cash account 現金賬戶 b($hp%+yJ
cash in bank 存銀行現金 Lljn\5!r<
cash on delivery 交貨收款 ] ,|,/~
cash on hand 庫存現金 jZXa
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cash payment 現金支付 G@8)3 @
cash purchase 現購 "=h1gql'
cash sale 現沽 ">H*InF
cashier 出?#123;員 ?
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cashiers check 本票 ~7]V^tG
certificate of deposit 存款單折 jI-a+LnEm
certificate of indebtedness 借據 a|ufm^F
certified check 保付支票 Ln+l'&_nb
certified public accountant 會計師 c!6D{(sfh
charges 費用 I
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charge for remittances 匯水手續費 &uq.k{<p\
charter 營業執照 %8'8XDq^8
chartered accountant 會計師 - x
chattles 動產 }%wd1`l7
check 支票 -&Rv=q>
che stub 支票存根 mQ[$U
closed account 己結清賬戶 FQZ*i\G>>
closing 結算 \nl(tU#j
closing entries 結賬紀錄 a'J0}j!
closing stock 期末存貨 pjeNBSu6
closing the book 結賬 q}{E![ZTu
columnar journal 多欄日記賬 IskL$Y ^
combination 聯合 :j\7</uu
commission 佣金 #AD_EN9
commodity 商品 =*\s`ox`
common stock 普通股 eM7@!CdA9q
company 公司 u?^V4 +V
compensation 賠償 Z\!,f.>g
compound interest 複利 u$nzpw0=H
consignee 承銷人 y=3 dGOFB
consignment 寄銷 PgBEe
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consignor 寄銷人 I7ao2aS
consolidated balance sheet 合併資產負債表 ]J7qsMw
consolidated profit and loss account 合併損益表 !cW rB9
consolidation 合併 y{<e4{
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construction cost 營建成本 {[y6qQm
construction revenue 營建收入 &[E\2 E
contract 合同 O
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control account 統制賬戶 jv)+qmqo!
copyright 版權 ]2AOW}=
corporation 公司 %>|FJ
cost 成本 ;_}pIO
cost accounting 成本會計 ]S2rqKB
cost of labour 勞工成本 Ot=>~(u0
cost of production 生產成本 8v$q+Wic
cost of manufacture 製造成本 wh:;G`6S
cost of sales 銷貨成本 \/
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cost price 成本價格 At7!Pas#@g
credit 貸方 rOJ>lPs
credit note 收款通知單 Y>x
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creditor 債權人 qt8Y3:=8l
crossed check 橫線支票 g6M>S1oOO
current account 往來活期賬戶 QkrQM&Im
current asset 流動資產 )_#V>cvNG
current liability 流動負債 +B? qx
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current profit and loss 本期損益 +=tdgw/
debit 借方 ~f<']zXv
debt 債務 UHl3/m7g
debtor 債務人 ]kj^T?&n.
deed 契據 pc`P;Eui
deferred assets 遞延資產 *D]:{#C*
deferred liabilities 遞延負債 LjZlKB5C
delivery 交貨 osp~)icun
delivery expense 送貨費 fNNl1Vls
delivery order 出貨單 SmXoNiM"y
demand draft 即期匯票 Y\
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demand note 即期票據 u8f\)m
demurrage charge 延期費 mxlh\'b
deposit 存款 g/GI'8EMj
deposit slip 存款單 =*UK!y?n
depreciation 折舊 Mh%{cLM
direct cost 直接成本 2?,Jn&i5
direct labour 直接人工 -P]O t>%S
director 董事 >X~B1D,SV7
discount 折扣 )5|9EXh
discount on purchase 進貨折扣 v93b8/1
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