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。 6vL+qOd x
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acceptance 承兌 tY>_+)oi
account 賬戶 |Js?@
accountant 會計員 Ao}J
accounting 會計 '}pe$=
accounting system 會計制度 7~H
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accounts payable 應付賬款 6:$+"@ps
accounts receivable 應收賬款 Of?3|I3 l
accumulated profits 累積利益 G1z0q3< B
adjusting entry ?#123;整記錄 u
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adjustment ?#123;整 "eOFp\vPr
administration expense 管理費用 ?K>=>bS^h
advances 預付 ,2*x4Gycb
advertising expense 廣告費 @Y| %
agency 代理 Dc;zgLLL
agent 代理人 g$a
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agreement 契約 >/eV4ma"
allotments 分配數 )&$p?kF
allowance 津貼 ?$Tp|<tx#
amalgamation 合併 bxFDB^
amortization 攤銷 HgfeSH
amortized cost 應攤成本 uu`G<n
annuities 年金 '3'*VcL(
applied cost 已分配成本 lAZn0EU
applied expense 已分配費用 n+q a/<
applied manufacturing expense 己分配製造費用 _a[)hu8q.
apportioned charge 攤派費用 DwBKqhu
appreciation 漲價 UP?]5x>
article of association 公司章程 W{
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assessment 課稅 VHlo}Ek<#
assets 資產 *B ]5K{N
attorney fee 律師費 %*Aq%,.={
audit 審計 F?EAIL
auditor 審計員 `^#V1kRmH
average 平均數 FXd><#U
average cost 平均成本 aNxq_pRb
bad debt 壞賬 s?-J`k~q
balance 餘額 L,PD4H"8
balance sheet 資產負債表 $EUlh^
bank account 銀行賬戶 n |Is&fy
bank balance 銀行結存 V
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bank charge 銀行手續費 Y-
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bank deposit 銀行存款 %"{jNC?
bank discount 銀行貼現 rJ 7yq|^Z
bank draft 銀行匯票 u?-
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bank loan 銀行借款 HAOl&\)7"_
bank overdraft 銀行透支 10`]&v]T
bankers acceptance 銀行承兌 x+B7r&#:
bankruptcy 破產 '
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bearer 持票人 WK)2/$7@
beneficiary 受益人 b,MzHx=im
bequest 遺產 pipO,n
bill 票據 C_q@ixF{
bill of exchange 匯票 -Uu65m~:{k
bill of lading 提單 Qe,aIh
bills discounted 貼現票據 8IrA{UU
bills payable 應付票據 ,4`=gKn
bills receivable 應收票據 M+ljg&fy
board of directors 董事會 hantGw|
bonds 債券 c^a Dr
bonus 紅利 0ghW};[6
book value 賬面價值 g[ dI%
bookkeeper 簿記員 O>)Fl42IeD
bookkeeping 簿記 WD${f#]N
branch office general ledger 支店往來賬戶 Q
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broker 經紀人 \cKY{(E
brought down 接前 FvTc{"w /
brought forward 接上頁 D<SLv,Y
budget 預算 [Kc"L+H\
by-product 副產品 ,y%4QvG7a
by-product sales 副產品銷售 `eXTVi|0"~
capital 股本 {
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capital income 資本收益 ;5TQH_g
capital outlay 資本支出 `N.^+Mvx-
capital stock 股本 M,V~oc5
capital stock certificate 股票 h:qt?$]J
carried down 移後 9S8>"w^R
carried forward 移下頁 THcK,`lX@
cash 現金 _t'S<jTI
cash account 現金賬戶 h|Z%b_a
cash in bank 存銀行現金 08 $y1;
cash on delivery 交貨收款 Xe:gH.}
cash on hand 庫存現金 $MPh
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cash payment 現金支付 }>T$2"pf
cash purchase 現購 pY T^Ug
cash sale 現沽 g$P <`.
cashier 出?#123;員 YrRD3P.P
cashiers check 本票 :#I7);ol
certificate of deposit 存款單折 0[SJ7k19
certificate of indebtedness 借據 QhqXd
certified check 保付支票 y8k*{1MuO
certified public accountant 會計師 ,KO_h{mI<
charges 費用 F!yr};@^p
charge for remittances 匯水手續費 Q3OGU} F
charter 營業執照 "?r=n@Kv
chartered accountant 會計師 zVL"$ )
chattles 動產 ) }.<lSw
check 支票 gqCDF H
che stub 支票存根 fP:26pK^
closed account 己結清賬戶 CRKuN
closing 結算 .>A`FqV$~+
closing entries 結賬紀錄 k_$9cVA
closing stock 期末存貨 :
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closing the book 結賬 *RpBKm&^7
columnar journal 多欄日記賬 g~#HiBgWq[
combination 聯合 [->uDbt zL
commission 佣金 l{u2W$8
commodity 商品 vsDR@Y}k
common stock 普通股 Q;EQ8pL?"
company 公司 Y%"6
compensation 賠償 E/[<} ./
compound interest 複利 IC[iCrB
consignee 承銷人 'tRaF
consignment 寄銷 wy)I6`v
consignor 寄銷人 \8 ~`NF
consolidated balance sheet 合併資產負債表 |}YeQl
consolidated profit and loss account 合併損益表 D6MktE)'
consolidation 合併
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construction cost 營建成本 sh|@X\EZO
construction revenue 營建收入 iR`
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contract 合同 `_*NFv1_
control account 統制賬戶 `tZ-8f
copyright 版權 W\W|v?r
corporation 公司 V< ]l=JOd
cost 成本 luYa+E0
cost accounting 成本會計 L(Ffa(i
cost of labour 勞工成本 &-s/F`
cost of production 生產成本 R,'`
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cost of manufacture 製造成本 a*fUMhIi
cost of sales 銷貨成本 xbeVqP
cost price 成本價格 e,0y+~
credit 貸方 DQ a0S7I
credit note 收款通知單 K}(0H [P
creditor 債權人 4Em$L]7
crossed check 橫線支票 5*#!w1X
current account 往來活期賬戶 <+%#xi/_
current asset 流動資產 /N'|Vs,X
current liability 流動負債 |x[zzx#
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current profit and loss 本期損益 Gx.iZOOH/
debit 借方 v
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debt 債務 .S{Q }S
debtor 債務人 oK! W<#
deed 契據 ^I4/{,Ev
deferred assets 遞延資產 SW^/\cJ^
deferred liabilities 遞延負債 4kZ9]5#.
delivery 交貨 R>05MhA+
delivery expense 送貨費 [`u3SN/P
delivery order 出貨單 .gPXW=r
demand draft 即期匯票 fCq
demand note 即期票據 Ul41R
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demurrage charge 延期費 b<N962 q$q
deposit 存款 Lh"!Z
deposit slip 存款單 8LH"j(H
depreciation 折舊 q')MKR*
direct cost 直接成本 .%iJin"
direct labour 直接人工 j|N8"8"
director 董事 /61P`1y(J
discount 折扣 tk"+PTGJT
discount on purchase 進貨折扣 rTR4j>Ua~
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