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。 OYe @P
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acceptance 承兌 gPDc6{/C<
account 賬戶 vRm;H|[%
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accountant 會計員 d
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accounting 會計 :[,n`0lH
accounting system 會計制度 `?~pk)<C].
accounts payable 應付賬款
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accounts receivable 應收賬款 s$m
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accumulated profits 累積利益 N'TL &]
adjusting entry ?#123;整記錄 d6wsT\S
adjustment ?#123;整 YrA#NTB_o
administration expense 管理費用 `^RpT]S
advances 預付 )bqO}_B
advertising expense 廣告費 P
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agency 代理 xqIt?v2c
agent 代理人 3.
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agreement 契約 o4tQ9X=}
allotments 分配數 NCBS=L:
allowance 津貼 "(/.3`g
amalgamation 合併 F $B_;G
amortization 攤銷 2}t2k>
amortized cost 應攤成本 |_Z(}%
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annuities 年金 Xn4U!<RT"
applied cost 已分配成本 k/cQJz
applied expense 已分配費用 mI@]{K}Q%
applied manufacturing expense 己分配製造費用 |R DPx6!V
apportioned charge 攤派費用 vTN$SgzfCU
appreciation 漲價 0zetOlFbO
article of association 公司章程 e5C560
assessment 課稅 B_nim[7
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assets 資產 mm'
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attorney fee 律師費 GVe[)R
audit 審計
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auditor 審計員 eA4@)6W P(
average 平均數 YrFB~z.V
average cost 平均成本 &")ON[|b
bad debt 壞賬 k#&d`?X
balance 餘額 Az{Z=:(0
balance sheet 資產負債表 hr(E,TAe
bank account 銀行賬戶 W/L~&.'
bank balance 銀行結存 w>J|416
bank charge 銀行手續費 0DV
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bank deposit 銀行存款 z`y!C3w<
bank discount 銀行貼現 +g>)Bur
bank draft 銀行匯票 cE$7CSR
bank loan 銀行借款 3
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bank overdraft 銀行透支 -xPv]j$
bankers acceptance 銀行承兌 a"4j9cO
bankruptcy 破產 &
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bearer 持票人 :'|%~&J
beneficiary 受益人 N*gnwrP{
bequest 遺產 7='lu;=,
bill 票據 6=0"3%jn
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bill of exchange 匯票 3o5aB1
bill of lading 提單 1
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bills discounted 貼現票據 pa*bqPi
bills payable 應付票據 JmjqA Dex
bills receivable 應收票據 bj=kqO;*O
board of directors 董事會 wsYvbI!
bonds 債券 jhOQ)QE|
bonus 紅利 T%B&HsH
book value 賬面價值 pX `BDYg.
bookkeeper 簿記員 FCgr
bookkeeping 簿記 %\IB_M
branch office general ledger 支店往來賬戶 Qyx%:PE
broker 經紀人 t2uX+1F
brought down 接前 $aDAD4mmm
brought forward 接上頁 D,b'1=
budget 預算 m-Z<zEQ
by-product 副產品 pyJY]"UHVE
by-product sales 副產品銷售 ?S9? ?y/
capital 股本 e:D8.h+&}
capital income 資本收益 la+RK
capital outlay 資本支出 F!(Vg
capital stock 股本 ?Dm={S6
capital stock certificate 股票 jfF
carried down 移後 %38HGjS
carried forward 移下頁 ]-]K4*{
cash 現金 uj;tmK>;
cash account 現金賬戶 $P
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cash in bank 存銀行現金 d5jZ?
cash on delivery 交貨收款 yK9:LXhf
cash on hand 庫存現金 +?
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cash payment 現金支付 /6",#B}%b
cash purchase 現購 [}:;B$,
cash sale 現沽 VZF;
cashier 出?#123;員 |iSd<
cashiers check 本票 |I \&r[J
certificate of deposit 存款單折 m#w1?y)Z@X
certificate of indebtedness 借據 v_^>*Vm*
certified check 保付支票 {02$pO
certified public accountant 會計師 89n\$7Ff9
charges 費用 0+S ;0
charge for remittances 匯水手續費 F/
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charter 營業執照 qHVZsZ
chartered accountant 會計師 orBB5JJ
chattles 動產 :`Kv\w.
check 支票 Pa)'xfQ$Y6
che stub 支票存根 AwnQ5-IR\
closed account 己結清賬戶 F^4mO|
closing 結算 jEh Px
closing entries 結賬紀錄 ak1?MKV.
closing stock 期末存貨 HE!"3S2S&+
closing the book 結賬 ,i RUR8
columnar journal 多欄日記賬 YOOcHo.F
combination 聯合 R`
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commission 佣金 Q rBb!.r
commodity 商品 R?62gH
common stock 普通股
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company 公司 Rp^fY_
compensation 賠償 ^5E:hW[*
compound interest 複利 ~cr##Ff5
consignee 承銷人 (>49SOu;$\
consignment 寄銷 d!57`bVOd
consignor 寄銷人 ^O6eFD U
consolidated balance sheet 合併資產負債表 i8w/a
consolidated profit and loss account 合併損益表 iHa:6
consolidation 合併 )x5t']w`K
construction cost 營建成本 M:M"7>:
construction revenue 營建收入 m+|yk.md
contract 合同 >;Ag7Ex
control account 統制賬戶 E4N/or
copyright 版權 w`YN#G
corporation 公司 o[^nmHrM2
cost 成本 1R.|j_HYy
cost accounting 成本會計 XgI;2Be+&a
cost of labour 勞工成本 ~`97?6*Ra
cost of production 生產成本 ;{lb_du2:
cost of manufacture 製造成本 "LNLM
cost of sales 銷貨成本 8 /vGA=
cost price 成本價格 ;IOM3'5T@
credit 貸方 $sxRRem{?
credit note 收款通知單 N
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creditor 債權人 gWD46+A){
crossed check 橫線支票 -bd'sv
current account 往來活期賬戶 b^:frjaE3
current asset 流動資產 k*4!rWr0r&
current liability 流動負債 m)l'i!Y
current profit and loss 本期損益 mWUkkR(/
debit 借方 NR3h|'eC
debt 債務 70<{tjyc
debtor 債務人 "l 8YD&q
deed 契據 v#|yr<
deferred assets 遞延資產 'pnOHT
deferred liabilities 遞延負債 ;#bDz}|\AN
delivery 交貨 lFtH;h,==v
delivery expense 送貨費 ^ItL_4
delivery order 出貨單 b+`qGJrej
demand draft 即期匯票 7#&e0fw/I
demand note 即期票據 2#(dfEAy
demurrage charge 延期費 s^> >]
deposit 存款 OF} ."a
deposit slip 存款單 _v[gJ(F
depreciation 折舊 Xhs*nt%l
direct cost 直接成本 dsU'UG7
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direct labour 直接人工 z3c7
director 董事 TKp2C5bX
discount 折扣 L1#_
discount on purchase 進貨折扣 704_ehrlE
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