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。 iG^o@*}a
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acceptance 承兌 *shE-w;C
account 賬戶 xp.~i*!`
accountant 會計員 fczId"
accounting 會計 \ym3YwP4/:
accounting system 會計制度 IZoS2^:yw
accounts payable 應付賬款 HM/2/
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accounts receivable 應收賬款 |>Qj]
accumulated profits 累積利益 pqmtN*zV
adjusting entry ?#123;整記錄 JmjqA Dex
adjustment ?#123;整 ]nY,%XE
administration expense 管理費用 }4b
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advances 預付 \]
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advertising expense 廣告費 tN&4t
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agency 代理 f.-b.nNf
agent 代理人 Bf1,(^3XH
agreement 契約 Btp 9v<"
allotments 分配數 bz <f u
allowance 津貼 y@Z@ eK3
amalgamation 合併 -|YG**i/
amortization 攤銷 Zn0e#n
amortized cost 應攤成本 | vL0}e
annuities 年金 NitsUg@<
applied cost 已分配成本
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applied expense 已分配費用 wc`UcGO
applied manufacturing expense 己分配製造費用 xkV
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apportioned charge 攤派費用 WdI9))J2S
appreciation 漲價 _FR_6*C)5
article of association 公司章程 R~
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assessment 課稅 W;!OxOWZJ
assets 資產 N@6+DHt
attorney fee 律師費 cNOtfn6?F
audit 審計 ;+jz=9Q-
auditor 審計員 Mtq\xF,/+
average 平均數 *oZ]k`-!8
average cost 平均成本 !Lkk1zo
bad debt 壞賬 }@6ws/5
balance 餘額 [ @
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balance sheet 資產負債表 89hV{^
bank account 銀行賬戶 AUjZYp
bank balance 銀行結存 ;+C2P@M
bank charge 銀行手續費 )S"!)\4 b
bank deposit 銀行存款 t$~CLq5ad
bank discount 銀行貼現 *Cf5D6=Q
bank draft 銀行匯票 |z1er"zR)
bank loan 銀行借款 ;GQCq@)-
bank overdraft 銀行透支 b$FK}D5
bankers acceptance 銀行承兌 !y_4.&C{
bankruptcy 破產 [>--U)/
bearer 持票人 BPO)<bx_
beneficiary 受益人 O?,Grn%'.
bequest 遺產 +;,65j+n
bill 票據 8_$[SV$q
bill of exchange 匯票 t^Z-0jH
bill of lading 提單 tBUn
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bills discounted 貼現票據 'aV])(Wm>
bills payable 應付票據 wH]5VltUT1
bills receivable 應收票據 A; _Zw[
board of directors 董事會 Ln
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bonds 債券 Q rBb!.r
bonus 紅利 R?62gH
book value 賬面價值
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bookkeeper 簿記員 Rp^fY_
bookkeeping 簿記 hufpk y[&8
branch office general ledger 支店往來賬戶 ~dXiyU,y2
broker 經紀人 iy!SqC
brought down 接前 s#cb wDT
brought forward 接上頁 Yw(O}U 5e
budget 預算 ibP IT!5c
by-product 副產品 /aV;EkyO,
by-product sales 副產品銷售 VEsIhjQ
capital 股本 L`3;9rO
capital income 資本收益 CH9Psr78
capital outlay 資本支出 Tfq7<<0$N
capital stock 股本 MoZ8A6e?B
capital stock certificate 股票 v_|k:l
carried down 移後 y:',)f }
carried forward 移下頁 h-.xx4D
cash 現金 =0t<:-?.-
cash account 現金賬戶 z!s1$5:" 0
cash in bank 存銀行現金
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cash on delivery 交貨收款 -
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cash on hand 庫存現金 [_HY6gr
cash payment 現金支付 H|)F-aL[
cash purchase 現購 L}=DC =E
cash sale 現沽 O\J{4EB@.
cashier 出?#123;員 F,8 ?du]
cashiers check 本票 eC{St0
certificate of deposit 存款單折 YMn*i<m
certificate of indebtedness 借據 kk>z,A4
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certified check 保付支票 EvYe1Y-
certified public accountant 會計師 v?Zo5uVoq
charges 費用 &K*Kr=9N
charge for remittances 匯水手續費 1'B& e)
charter 營業執照 XjXz#0nR
chartered accountant 會計師 7!F -.kG
chattles 動產 J
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check 支票 =28ZSo^
che stub 支票存根 _I?oR.ON33
closed account 己結清賬戶 +mPVI
closing 結算 XEBeoOX/
closing entries 結賬紀錄 G\
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closing stock 期末存貨 ~_SRcM{
closing the book 結賬 ]T<tkvcI
columnar journal 多欄日記賬
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combination 聯合 }U'VVPh_
commission 佣金 ~KQiNkA\|l
commodity 商品 yUjkRT&h
common stock 普通股 D"msD"
company 公司 dsU'UG7
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compensation 賠償 I@oSRB
compound interest 複利 R=2"5Hy=
consignee 承銷人 !bIE%cq
consignment 寄銷 s:K'I7_#@
consignor 寄銷人 :b0|v`FU
consolidated balance sheet 合併資產負債表 a>Wr2gPko
consolidated profit and loss account 合併損益表 J#gG*(
consolidation 合併 =w!2R QB
construction cost 營建成本 ~ o=kW2Y
construction revenue 營建收入 R`J
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contract 合同 G0A\"2U
control account 統制賬戶 Wn{MY=5Y
copyright 版權 Vx{
corporation 公司 R=<%!
cost 成本 LGK&&srJs
cost accounting 成本會計 ||L^yI~_d
cost of labour 勞工成本 hSz_e
cost of production 生產成本 u9m ~1\R*
cost of manufacture 製造成本 .}5qi;CA
cost of sales 銷貨成本 D*>#]0X
cost price 成本價格 ;t M
credit 貸方 y=0)vi{]
credit note 收款通知單 T`bUBrK6g`
creditor 債權人 vb|
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crossed check 橫線支票 ^T*!~K8A
current account 往來活期賬戶 Vr@tSc&
current asset 流動資產 LzxO=+=9!q
current liability 流動負債 \ Q^grX
current profit and loss 本期損益 GYg
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debit 借方 ,^7]F"5
debt 債務 5 B t~tt
debtor 債務人 jgiS/oW
deed 契據 +eO>> ~Z
deferred assets 遞延資產 O^PN{u
deferred liabilities 遞延負債 S['cX ~
delivery 交貨 &=f?:UZ%
delivery expense 送貨費 -u7NBtgUh
delivery order 出貨單 {V pk o
demand draft 即期匯票 ^f57qc3nF
demand note 即期票據 `v-O 4Pk
demurrage charge 延期費 L?Ys(a"k
deposit 存款 -&Q+x,.%
deposit slip 存款單 N/'8W9#6
depreciation 折舊 +f%"O?
direct cost 直接成本 ^ir)z@P?V
direct labour 直接人工 sH>`eqY
director 董事 KnKf8c
discount 折扣 1]9w9!j
discount on purchase 進貨折扣 9|3sNFGX
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