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。 ~gt@P
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acceptance 承兌 GC'O[q+
account 賬戶 F
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accountant 會計員 |y!A&d=xYn
accounting 會計 5!9zI+S|=`
accounting system 會計制度 a8Wwq?@
accounts payable 應付賬款 c&Q$L }
accounts receivable 應收賬款
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accumulated profits 累積利益 ,hmL/K0"(5
adjusting entry ?#123;整記錄 c:.eGH_f
adjustment ?#123;整 L}NSR
administration expense 管理費用 93
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advances 預付 7K:PdF>/
advertising expense 廣告費 ybUaTD@?}b
agency 代理 >
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agent 代理人 FVBYo%Ap
agreement 契約 NGW xN8P6
allotments 分配數 (7*}-Uy[C
allowance 津貼 /Ci<xmP
amalgamation 合併 <a+Z;>
amortization 攤銷 Y<8
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amortized cost 應攤成本 3;Fhg!ZO
annuities 年金 ~Cjn7
applied cost 已分配成本 TS5Q1+hWHV
applied expense 已分配費用 T6k0>[3xf
applied manufacturing expense 己分配製造費用 T[A69O]v
apportioned charge 攤派費用 F6dP,(
appreciation 漲價 ?z
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article of association 公司章程 Z%\,w(o[h
assessment 課稅 A5w6]: f2
assets 資產 ,Y48[_ymm
attorney fee 律師費 Y
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audit 審計 )dSi/
auditor 審計員 1-QS~)+
average 平均數 igAtRX%Qx
average cost 平均成本 ;*&-C9b
bad debt 壞賬 po7q mLq
balance 餘額 OZ!^ak
balance sheet 資產負債表 8dyg1F
bank account 銀行賬戶 )\^-2[;
bank balance 銀行結存 pb=h/8R
bank charge 銀行手續費 -Y;3I00(
bank deposit 銀行存款
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bank discount 銀行貼現 `y* }lg T
bank draft 銀行匯票 I++. ee
bank loan 銀行借款 wec)Ctj+
bank overdraft 銀行透支 &
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bankers acceptance 銀行承兌 ^G-@06 /!
bankruptcy 破產 C"enpc_C/
bearer 持票人 }:#P)8/v>%
beneficiary 受益人 >-{Hyx
bequest 遺產 nt.y
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bill 票據 RCLeA=/N@0
bill of exchange 匯票 'A[dCc8O
bill of lading 提單 N)>ID(}F1
bills discounted 貼現票據 <b<j
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bills payable 應付票據 RzusN
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bills receivable 應收票據 2dgd~
board of directors 董事會 4nz 35BLr
bonds 債券 @ur+;IK$
bonus 紅利 6\S~P/PkE
book value 賬面價值 &Y eA:i?
bookkeeper 簿記員 W+1^4::+
bookkeeping 簿記 r!{Up7uL
branch office general ledger 支店往來賬戶 s(roJbJ_;
broker 經紀人 HE_8(Ms;8
brought down 接前 kz7(Z
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brought forward 接上頁 :P=(k2
budget 預算 -s'-eQF J
by-product 副產品 @AuO`I@p=
by-product sales 副產品銷售 Q)z8PQl O
capital 股本 S>;
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capital income 資本收益 {cw /!B
capital outlay 資本支出 ymcLFRu
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capital stock 股本 F1Bq$*'N$w
capital stock certificate 股票 ,3 u}x,
carried down 移後 {2"zVt#h
carried forward 移下頁 Jqi%|,/] N
cash 現金 fLAw12;^
cash account 現金賬戶 HiJE}V;Vq
cash in bank 存銀行現金 )sQ*Rd@t[8
cash on delivery 交貨收款 *G9V'9
cash on hand 庫存現金 _8agtQ:<
cash payment 現金支付 b*Q&CL
cash purchase 現購 mU9kVx1+
cash sale 現沽 ]:/Q]n^
cashier 出?#123;員 *siFj
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cashiers check 本票 ;mKb]
certificate of deposit 存款單折 dN[\xVcj
certificate of indebtedness 借據 QnX(V[
certified check 保付支票 % +\."eC
certified public accountant 會計師 %BB%pC
charges 費用 1hNq8*|
charge for remittances 匯水手續費 n>U5R_T
charter 營業執照 U_c *6CK
chartered accountant 會計師 H~z`]5CN
chattles 動產 ,izO{@We2{
check 支票 &~U ] ~;@
che stub 支票存根 G'aDb/
closed account 己結清賬戶 P J[`|
closing 結算 Z>#
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closing entries 結賬紀錄 hqkz^!rp
closing stock 期末存貨 m/EFHS49
closing the book 結賬 l0i^uMS
columnar journal 多欄日記賬 @>H75
combination 聯合 F`]2O:[
commission 佣金 t}/( b/VD
commodity 商品 q?/a~a
common stock 普通股 @bP)406p
company 公司 Jma1N;d
compensation 賠償 5bpEYW+
compound interest 複利 CF5`-wj/#
consignee 承銷人 6<(.4a?
consignment 寄銷 :tv,]05t
consignor 寄銷人 hpL;bM'
consolidated balance sheet 合併資產負債表 sZF6h=67D
consolidated profit and loss account 合併損益表 3=]sLn0L
consolidation 合併 x{WD;$J
construction cost 營建成本 L5:$U>H(
construction revenue 營建收入 ZbAcO/
contract 合同 cDH^\
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control account 統制賬戶 T 0
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copyright 版權 mUF,@>o
corporation 公司 *,WU?tl&
cost 成本 _n>,!vH
cost accounting 成本會計
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cost of labour 勞工成本 xe&i^+i
cost of production 生產成本 m$T-s|SY
cost of manufacture 製造成本 l"]}Ts#
cost of sales 銷貨成本 vn"{I&L+w0
cost price 成本價格 )U{Qj5W+F
credit 貸方 ]+:^W^bs:
credit note 收款通知單 "o}
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creditor 債權人 N7R!C)!IL
crossed check 橫線支票 )~ h}
current account 往來活期賬戶 -Wi` G
current asset 流動資產 xAMW-eF?d
current liability 流動負債 t" Z6[XG
current profit and loss 本期損益 C/6V9;U
debit 借方 j^rIH#V
debt 債務 ,^f+^^
debtor 債務人 w%BL
deed 契據 $,Yd>%Y
deferred assets 遞延資產 I,@6J(9
deferred liabilities 遞延負債 dT1H
delivery 交貨 ><HE;
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delivery expense 送貨費 AoL2@C.C%D
delivery order 出貨單 ?zHPJLv|Y
demand draft 即期匯票 ]^K4i)\
demand note 即期票據 _8UDT^?8,
demurrage charge 延期費 =D
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deposit 存款 Lrq.Ab#
deposit slip 存款單 2Ny"O.0h
depreciation 折舊 Px`!A EFd[
direct cost 直接成本 "y/?WQ>,3
direct labour 直接人工 FZE"7ec>m
director 董事 GD_hhDyD
discount 折扣 gi
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discount on purchase 進貨折扣 Z lzjVU/E
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