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。 -`*a'p-=
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acceptance 承兌 ##,a0s^
account 賬戶 XKj|f`
accountant 會計員 n\Z!ff/
accounting 會計 u^@f&BIG]:
accounting system 會計制度 vYwYQG
accounts payable 應付賬款 ;w{tv($$
accounts receivable 應收賬款 0gW"i&7c
accumulated profits 累積利益 j/323Za+
adjusting entry ?#123;整記錄 vOn`/5-
adjustment ?#123;整 R1adWBD>
administration expense 管理費用 +nrbShV
advances 預付 uw>Ba %5
advertising expense 廣告費 SE@LYeC}dE
agency 代理 kj#?whK6~
agent 代理人 {j.bC@hWw
agreement 契約 [A+
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allotments 分配數 n`? py
allowance 津貼 %<\vGqsM
amalgamation 合併 $O&b``
amortization 攤銷 =MQoC:l
amortized cost 應攤成本 ^cOUQ33
annuities 年金 ^bGNq
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applied cost 已分配成本 dP9qSwTa
applied expense 已分配費用 <Th6r.#?
applied manufacturing expense 己分配製造費用 }
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apportioned charge 攤派費用 /hr7NT{e%v
appreciation 漲價 f%is~e~wc
article of association 公司章程 ePOG}k($/%
assessment 課稅 dN$0OS`s[
assets 資產 'F+C4QAq
attorney fee 律師費 "Gsc;X'id
audit 審計 l5S aT,%
auditor 審計員 ,`'Qi%O
average 平均數 wcrCEX=I>{
average cost 平均成本 ,;EIh}
bad debt 壞賬 +SP{hHa^
balance 餘額 |XaIx#n
balance sheet 資產負債表 zU5v /'h>d
bank account 銀行賬戶 Z)I+
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bank balance 銀行結存 H[6:_**?o
bank charge 銀行手續費 VACQ+
bank deposit 銀行存款 pR*VdC _mY
bank discount 銀行貼現 `l\7+0W
bank draft 銀行匯票 Y+kfBvxyf
bank loan 銀行借款 E-T)*`e
bank overdraft 銀行透支 HZ aV7dOZ8
bankers acceptance 銀行承兌 66g9l9wm(
bankruptcy 破產 td
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bearer 持票人 b)6D_Az7c
beneficiary 受益人 XQY#716)
bequest 遺產 "M<8UE \n
bill 票據 T;Lkaxsn
bill of exchange 匯票 \ ZgE
bill of lading 提單 |UkR'Ma
bills discounted 貼現票據 AFq~QXmr)
bills payable 應付票據 DwM)r7<Ex
bills receivable 應收票據 D>`xzt '.6
board of directors 董事會 "IZa!eUW
bonds 債券 |6.l7u?d
bonus 紅利 'j`
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book value 賬面價值 z 9vInf@M
bookkeeper 簿記員 %v=*Wb\3|
bookkeeping 簿記 VpE*(i$
branch office general ledger 支店往來賬戶 JgxtlYjl
broker 經紀人 _zR+i]9
brought down 接前 X2#2C/6#u
brought forward 接上頁 w;%.2VJ
budget 預算 216 RiSr*
by-product 副產品 W\>fh&!)
by-product sales 副產品銷售 Q)~aiI0
capital 股本
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capital income 資本收益 'F/~o1\.
capital outlay 資本支出 b_$4V3TA
capital stock 股本 G4Q[Th
capital stock certificate 股票 .eS<Dbku<
carried down 移後 YX!{P=Ua
carried forward 移下頁 `fA@hK
cash 現金 4zXFuTr($
cash account 現金賬戶 RFi
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cash in bank 存銀行現金 lS"T4 5
cash on delivery 交貨收款 >Rl"
cash on hand 庫存現金 0CWvYC%e
cash payment 現金支付 NG=@ -eu
cash purchase 現購 cutu DZ
cash sale 現沽 #Vnkvvv
cashier 出?#123;員 DF&(8NoX~
cashiers check 本票 @bi}W`
certificate of deposit 存款單折 ;dkYf24
certificate of indebtedness 借據 3$jT*OyG#
certified check 保付支票 w x ]0p
certified public accountant 會計師 gt\E`HB8E
charges 費用 j5(Z_dm'
charge for remittances 匯水手續費 Q3XpHnufu+
charter 營業執照 034iK[ib"
chartered accountant 會計師 y8d]9s
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chattles 動產 dph{74Dc
check 支票 Giid~e33
che stub 支票存根 R8Wr^s>'
closed account 己結清賬戶 sZ3KT&
closing 結算 46}g7skD
closing entries 結賬紀錄 L 8c0lx}Nn
closing stock 期末存貨 Q1T$k$n
closing the book 結賬 &9.C l;I
columnar journal 多欄日記賬 7!evm;A
combination 聯合 ^+*N%yr
commission 佣金 5us:adm[pD
commodity 商品 ,L|%"K]yM
common stock 普通股 ML}J\7R
company 公司 `jDTzhO~
compensation 賠償 m~w[~flgZ
compound interest 複利 I
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consignee 承銷人 E`kG-Q5Dw
consignment 寄銷 ZFA`s
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consignor 寄銷人
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consolidated balance sheet 合併資產負債表 MH
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consolidated profit and loss account 合併損益表 nyX2|m&
consolidation 合併 dhC$W!N7!
construction cost 營建成本 "x#-s
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construction revenue 營建收入 C0sX gM
contract 合同 Hf%@3X
control account 統制賬戶 mbKZJ{|4s
copyright 版權 ~Sdb_
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corporation 公司 $CRm3#+
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cost 成本 ?3/qz(bM
cost accounting 成本會計 @CNi{. RX
cost of labour 勞工成本 -5)H<dAQZ
cost of production 生產成本 LHyB3V
cost of manufacture 製造成本 Ve8=b0&Y#j
cost of sales 銷貨成本 3>3 Kwc~E
cost price 成本價格 99]R$eT8
credit 貸方 .zr-:L5{
credit note 收款通知單 d.[8c=$
creditor 債權人 'Y?"{HZ
crossed check 橫線支票 d|jNf</`
current account 往來活期賬戶 !({}(
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current asset 流動資產 \|n-
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current liability 流動負債 QpF;:YX^3
current profit and loss 本期損益 )n1_(;
debit 借方 5v[*:0p'
debt 債務 zp6C3RG(
debtor 債務人 0!D4pvlt
deed 契據 i9rN9Mq?O
deferred assets 遞延資產 pXtl
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deferred liabilities 遞延負債 #./fY;:cj
delivery 交貨 4aug{}h("
delivery expense 送貨費 ?)/#+[xa
delivery order 出貨單 n"$jG:AQJ
demand draft 即期匯票 y3vdUauOn
demand note 即期票據 .7O*pJ2(H
demurrage charge 延期費 [m->5H
deposit 存款 -TLlwxc^%
deposit slip 存款單 Dxtp2wu%t
depreciation 折舊 pk>^?MO
direct cost 直接成本 q~rEq%tk
direct labour 直接人工 .7^c@i[
director 董事 e*sfPHt
discount 折扣 [.K1iZyTi
discount on purchase 進貨折扣 ;[(oaK@+n
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