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。 a0\UL"z#+
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acceptance 承兌 Hc|U@G
account 賬戶 [rU8
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accountant 會計員 n^#LB*q
accounting 會計 faX#KRpfd
accounting system 會計制度 ]5/U}Um
accounts payable 應付賬款 8 GN{*Hg
accounts receivable 應收賬款 YU(*kC8
accumulated profits 累積利益 ^/vWK\-
adjusting entry ?#123;整記錄 =]"|x7'!
adjustment ?#123;整 Dj"=kL0
administration expense 管理費用 : PkZ(WZ9
advances 預付 3>v0W@C
advertising expense 廣告費 $t'I*k^N
agency 代理 I=a$1%BzEX
agent 代理人 3
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agreement 契約 I3Xh[% -!
allotments 分配數 'U$VOq?!
allowance 津貼 hATy3*4
amalgamation 合併 4+,Z'J%\[7
amortization 攤銷 Ct+%
amortized cost 應攤成本 >+8I =S
annuities 年金 P@`"MNS
applied cost 已分配成本 5T#D5Z<m
applied expense 已分配費用 mXj Ljgc}
applied manufacturing expense 己分配製造費用 d<nB=r!*
apportioned charge 攤派費用 1G.gPx[
appreciation 漲價 tta0sJ8i
article of association 公司章程 S'p`ECfVMA
assessment 課稅 ~')t1Ays
assets 資產 e/jM+%
attorney fee 律師費 vK`h;
audit 審計 )m;qv'=!
auditor 審計員 Fxx2vTV4ag
average 平均數 :=v{inN
average cost 平均成本 ?Zp!AV
bad debt 壞賬 UyKG$6F?3
balance 餘額 Nj&%xe>].
balance sheet 資產負債表 [qMdOY%jx
bank account 銀行賬戶 N2s%p6RMPD
bank balance 銀行結存 bKZ#>%|:o
bank charge 銀行手續費 Q9tE^d+%
bank deposit 銀行存款 ^T6!z^g1h
bank discount 銀行貼現 WVK-dBU
bank draft 銀行匯票 8;&S9'ci
bank loan 銀行借款 l0xFt
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bank overdraft 銀行透支 Go7hDmu
bankers acceptance 銀行承兌 +J8/,d
bankruptcy 破產 q*TKs#3
bearer 持票人 UDtbfc7bk
beneficiary 受益人 _x1[$A,GuB
bequest 遺產 q'@Ei4
bill 票據 ~U6YN_
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bill of exchange 匯票 v/.h%6n?
bill of lading 提單 ?$4R <
bills discounted 貼現票據 .|`=mx
bills payable 應付票據 y]f^`2L!8>
bills receivable 應收票據 2BA9T nxC
board of directors 董事會 7qK0!fk5
bonds 債券 G2{ M#H
bonus 紅利 AeCG2!8^0
book value 賬面價值 15o
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bookkeeper 簿記員 `G0rF\[
bookkeeping 簿記 Cf=q_\0|W
branch office general ledger 支店往來賬戶 Ss! 3{VW
broker 經紀人 #_\MD,(
brought down 接前 G_N-}J>EP
brought forward 接上頁 ]O=S2Q
budget 預算 =C>`}%XT}
by-product 副產品 ]N <]
by-product sales 副產品銷售 |$?Ux,(6
capital 股本 VSpt&19
capital income 資本收益 3]OP9!\6
capital outlay 資本支出 `pd
capital stock 股本 39aCwhh7v
capital stock certificate 股票 SA+%c)j29
carried down 移後 nf.:5I.
carried forward 移下頁 [aZ v?Z
cash 現金 mQ60@_"Y=,
cash account 現金賬戶 Fxth>O`$
cash in bank 存銀行現金 0mD;.1:
cash on delivery 交貨收款 K[>@'P}y
cash on hand 庫存現金 x D=qU
cash payment 現金支付 V*7Z,nA
cash purchase 現購 /\a]S:V-j
cash sale 現沽 Zjic"E1
cashier 出?#123;員 ngY+Ym
cashiers check 本票 m9<%v0r
certificate of deposit 存款單折 ;.Oh88|k
certificate of indebtedness 借據 Tb0;Mbr
certified check 保付支票 :&0yf;>v
certified public accountant 會計師 ncJFB,4
charges 費用 }#W`<,*rL.
charge for remittances 匯水手續費 v;bP8)mI
charter 營業執照 cv*Q]F1%
chartered accountant 會計師 j*La,iF
chattles 動產
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check 支票 <.=#EV^i
che stub 支票存根 Ce5w0&VlS
closed account 己結清賬戶 5hH6G
closing 結算 <K#'3&*$s
closing entries 結賬紀錄 gAr`hXO
closing stock 期末存貨 yg+IkQDf4U
closing the book 結賬 :ONuWNY
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columnar journal 多欄日記賬 cR=94i=t
combination 聯合 ]oas
commission 佣金 ,v}?{pc
commodity 商品 0ve`
common stock 普通股 !V]MLA`
company 公司 yXTK(<'
compensation 賠償 S\3AW,c]w
compound interest 複利 ,bVS.A'o
consignee 承銷人 q1TW?\pjb:
consignment 寄銷 2l)9Lz=;L
consignor 寄銷人 ;N$ 0)2w
consolidated balance sheet 合併資產負債表 A`x
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consolidated profit and loss account 合併損益表 5@UC c
consolidation 合併 5rfH;`
construction cost 營建成本 .A*VLF*m
construction revenue 營建收入 NlF0\+h
contract 合同 6@?aVM~
control account 統制賬戶 RrO0uadmn
copyright 版權 '6o`^u>
corporation 公司 {C/L5cZ]J
cost 成本 aVQSN
cost accounting 成本會計 9QH9gdiw
cost of labour 勞工成本 bCA2ik
cost of production 生產成本 J+71FP`ZH
cost of manufacture 製造成本 ]|,q|c
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cost of sales 銷貨成本 *,W!FxJ
cost price 成本價格 8R\>FNk;
credit 貸方 tM^;
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credit note 收款通知單 1tc]rC4h
creditor 債權人 )+n,5W
crossed check 橫線支票 qY$*#*Q
current account 往來活期賬戶 N p|'7D
current asset 流動資產 jD '
current liability 流動負債 MegE--h
current profit and loss 本期損益 WxVn&c\
debit 借方 (# 6<k
debt 債務 cBLR#Yu;O5
debtor 債務人 @K$VV^wp
deed 契據 4d^
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deferred assets 遞延資產 ^)f{q)to
deferred liabilities 遞延負債 &Y54QE".
delivery 交貨 D!bKm[T
delivery expense 送貨費 yn/?=
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delivery order 出貨單 GOy=p3mQ
demand draft 即期匯票 .D8~)ZWN
demand note 即期票據 I 1 b
demurrage charge 延期費 `z|=~
deposit 存款 bZNIxkc[Dh
deposit slip 存款單 `Yx-~y5X
depreciation 折舊 qQfqlD<
direct cost 直接成本 kmm
direct labour 直接人工 iNod</+"K
director 董事 nu&_gF,{
discount 折扣 c
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discount on purchase 進貨折扣 {$EH@
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