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。 } d /5_X
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acceptance 承兌
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account 賬戶 b _fI1f|
accountant 會計員 .xT8@]
accounting 會計 e{edI{g
accounting system 會計制度 ?3!"js
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accounts payable 應付賬款 Wjt1NfS&
accounts receivable 應收賬款 T>(nc" (
accumulated profits 累積利益 2M
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adjusting entry ?#123;整記錄 DpIv <m]
adjustment ?#123;整 _8C0z=hz
administration expense 管理費用 tE0DST/
advances 預付 !j8h$+:K
advertising expense 廣告費 PMk
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agency 代理 -bHQy:
agent 代理人 JGPLVw
agreement 契約 Gx?p,Fj
allotments 分配數 7<[p1C*B
allowance 津貼 7s_#X
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amalgamation 合併 >:M3!6H_~{
amortization 攤銷 -;_`>OU{
amortized cost 應攤成本 2=X 2M
annuities 年金
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applied cost 已分配成本 .$+]N[-=
applied expense 已分配費用 E
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applied manufacturing expense 己分配製造費用 vS-k0g;
apportioned charge 攤派費用 d%?+q0j
appreciation 漲價 o.t$hv|
article of association 公司章程 p<>%9180!F
assessment 課稅 )/H=m7}1h
assets 資產 Hlq
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attorney fee 律師費 IM&2SSmYNH
audit 審計 7N "$~UfC
auditor 審計員 5EDN 9?a
average 平均數 >ir'v5
average cost 平均成本 #%k!`?^fbK
bad debt 壞賬 "bAkS}(hB(
balance 餘額 I|lz;i}$
balance sheet 資產負債表 5Qhu5~,K
bank account 銀行賬戶 c6sGjZdR
bank balance 銀行結存 vCT5do"C&
bank charge 銀行手續費
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bank deposit 銀行存款 y0qrl4S)v
bank discount 銀行貼現 h5WS<P
bank draft 銀行匯票 eRQ}`DjTk
bank loan 銀行借款 ?)x>GB(9ZN
bank overdraft 銀行透支 6>v`6
bankers acceptance 銀行承兌 kM5N#|!
bankruptcy 破產 9^h\vR|]S
bearer 持票人 D/jB.
beneficiary 受益人 yiGq?WA7
bequest 遺產 98h,VuKVaB
bill 票據 `m?%{ \
bill of exchange 匯票 w#eD5y~'oo
bill of lading 提單 $$~x: iN
bills discounted 貼現票據 zu&5[XL
bills payable 應付票據 \]}|m<R
bills receivable 應收票據 -}0S%|#m
board of directors 董事會 (&0%![j&
bonds 債券 a'f"Zdh%w
bonus 紅利 7PO3{I
book value 賬面價值 5R}Qp<D[^
bookkeeper 簿記員 AEx
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bookkeeping 簿記 #}L75
branch office general ledger 支店往來賬戶 yC !`6$
broker 經紀人 [Hz_x(t26
brought down 接前 Q[_{:DJA
brought forward 接上頁 Xn-GSW3{
budget 預算 C{!L +]/
by-product 副產品 Zpg/T K
by-product sales 副產品銷售 Ql
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capital 股本 b'Qia'a%
capital income 資本收益 \bqIe}
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capital outlay 資本支出 e> ~g!S}G
capital stock 股本
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capital stock certificate 股票 .MkHB0
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carried down 移後 9{|JmgO!
carried forward 移下頁 GqumH/;
cash 現金 ?|'+5$
cash account 現金賬戶 IY6DZP
cash in bank 存銀行現金 5=tvB,Ux4
cash on delivery 交貨收款 3^
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cash on hand 庫存現金 $Z6g/bD`E
cash payment 現金支付 }r$&"wYM
cash purchase 現購 YO7Y1
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cash sale 現沽 >_P7 k5Y^
cashier 出?#123;員
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cashiers check 本票 fyPpzA0
certificate of deposit 存款單折 /^^t>L
certificate of indebtedness 借據 J#vIzQ
certified check 保付支票 ^%|,G:r
certified public accountant 會計師 SLp &_S@4
charges 費用 Y-\hV6v6
charge for remittances 匯水手續費 ,#[0As29u
charter 營業執照 n 1MZHa,
chartered accountant 會計師 JP`$A
chattles 動產 rF:C(
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check 支票 B
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che stub 支票存根 B*7Y5_N
closed account 己結清賬戶 O=UXe]D
closing 結算 :;W[@DeO[
closing entries 結賬紀錄 Hs/
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closing stock 期末存貨 q`z/ S>
closing the book 結賬 i2KN^"v?N
columnar journal 多欄日記賬 CsHHJgx
combination 聯合 u~n*P``{
commission 佣金 KBJw7rra
commodity 商品 IvGQ7
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common stock 普通股 G n"]<8yl~
company 公司 q/U(j
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compensation 賠償 ST$~l7p
compound interest 複利 \J[m4tw^
consignee 承銷人 H'k $<S
consignment 寄銷 sC
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consignor 寄銷人 |f), dC
consolidated balance sheet 合併資產負債表 .[&0FHnJ5
consolidated profit and loss account 合併損益表 l?pF?(
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consolidation 合併 aX`"V/
construction cost 營建成本 i
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construction revenue 營建收入 m ;-FP 2~
contract 合同 gY\X?
control account 統制賬戶 {$D[l
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copyright 版權 ' i5 VU4?K
corporation 公司 ;6S,|rC]
cost 成本 a (AKVk\
cost accounting 成本會計 :5Vk+s]8
cost of labour 勞工成本 K~'!JP8@
cost of production 生產成本 &
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cost of manufacture 製造成本 Aq'yr,
cost of sales 銷貨成本 wZ6D\I
cost price 成本價格 ~C[p}MED
credit 貸方 )!6JSMS
credit note 收款通知單 "fK`F/
creditor 債權人 {gh41G;n
crossed check 橫線支票 ZrY#B8
current account 往來活期賬戶 kQ~2mU
current asset 流動資產 ^X-3YhJ4U
current liability 流動負債 <vMna< /d
current profit and loss 本期損益 Qn=3b:S-
debit 借方 DfYOGs]@
debt 債務 LXYpP-E
debtor 債務人 c%1k'
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deed 契據 U\aP
deferred assets 遞延資產 q#LB 2M
deferred liabilities 遞延負債 MKVz'-`u
delivery 交貨 9R_2>BDn
delivery expense 送貨費 cUW>`F(S
delivery order 出貨單 tUX4#{)q(j
demand draft 即期匯票 l{b<rUh5W
demand note 即期票據 8vQGpIa,
demurrage charge 延期費 X3
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deposit 存款 Q{%2Npvq
deposit slip 存款單 )Z6bMAb0'N
depreciation 折舊 GX2aV6}
direct cost 直接成本 m$N`Xj
direct labour 直接人工 WM y97*L<
director 董事 u.v
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discount 折扣 |-Rg].
discount on purchase 進貨折扣 3V=(P.A Tm
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