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。 }x4,a6^
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acceptance 承兌 :bMCmY
account 賬戶 #=R) s0j"
accountant 會計員 LH..8nfl
accounting 會計 TEOV>Tt
accounting system 會計制度 MP, l*wVd
accounts payable 應付賬款 ^\ &:'$f+8
accounts receivable 應收賬款 yv4ki5u`
accumulated profits 累積利益 ?}%Gr,tj2
adjusting entry ?#123;整記錄 |E-0
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adjustment ?#123;整 Kg&{
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administration expense 管理費用 qOz,iR?}
advances 預付 &9\z!r6mc
advertising expense 廣告費
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agency 代理 sChMIbq!Av
agent 代理人 >L/Rf8j &
agreement 契約 d
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allotments 分配數 phSF.WC
allowance 津貼 Ay<'Z6`
amalgamation 合併 70&v`"
amortization 攤銷 vOsd>3"
amortized cost 應攤成本 IXt2R~b
annuities 年金 rKq/=Avv
applied cost 已分配成本 %*P59%
applied expense 已分配費用 j~V@0z.
applied manufacturing expense 己分配製造費用 YKLh$
apportioned charge 攤派費用 qVC_K/w
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appreciation 漲價 0m
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article of association 公司章程 "!XeK| Wi
assessment 課稅 _Jj/"?
assets 資產 1d!7GrD F
attorney fee 律師費 BQ[1,\>
audit 審計 ~\/>b}^uf'
auditor 審計員 ?RvXO'm l
average 平均數 |x["fWK
average cost 平均成本 @
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bad debt 壞賬 exV6&bdu
balance 餘額 {6)fZpd)@
balance sheet 資產負債表 )eGGA6G
bank account 銀行賬戶 ^4]#Ri=U
bank balance 銀行結存 :SG9ygq'
bank charge 銀行手續費 l.1)%q&@^
bank deposit 銀行存款 &'Qz
bank discount 銀行貼現 ;OmmXygl
bank draft 銀行匯票 (w]w
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bank loan 銀行借款 :w(J=0Lt
bank overdraft 銀行透支 @B
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bankers acceptance 銀行承兌 -2|D(
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bankruptcy 破產 lO8.Q"mxo
bearer 持票人 ];6c/#2x
beneficiary 受益人 !`\W8JT+
bequest 遺產 7CUu:6%
bill 票據 @8Drhx
bill of exchange 匯票 (}O)pqZ>
bill of lading 提單 Km]N scq1
bills discounted 貼現票據 -'JTVfm.
bills payable 應付票據 tu77Sb
bills receivable 應收票據 Nv*x^y]
board of directors 董事會 u1`8f]qt
bonds 債券 x+|Fw d
bonus 紅利 MjE.pb
book value 賬面價值 COFs?L.`
bookkeeper 簿記員 p*!@z|F>U
bookkeeping 簿記 %9[GP7?
branch office general ledger 支店往來賬戶 0{v?
broker 經紀人 FR0zK=\
brought down 接前 y4,2Xs9,
brought forward 接上頁 ,Ng3!2&$e
budget 預算 a\vf{2
by-product 副產品 J><O
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by-product sales 副產品銷售 @i
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capital 股本 BQSA;;n]
capital income 資本收益 84b;G4K
capital outlay 資本支出 zJI/j
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capital stock 股本 jp8=>mk
capital stock certificate 股票 BArsj
carried down 移後 )
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carried forward 移下頁 KU-z;}9s
cash 現金 Y@KZ:0<
cash account 現金賬戶 zA&0H
cash in bank 存銀行現金 tA#X@HIE
cash on delivery 交貨收款 s7I*=}{g0.
cash on hand 庫存現金 ^K@r!)We
cash payment 現金支付 =t@m:
cash purchase 現購 WeuV+}\b
cash sale 現沽 *IGxa
cashier 出?#123;員 FtM7+>Do.
cashiers check 本票 @EfCNOy
certificate of deposit 存款單折 P.qD,$-
certificate of indebtedness 借據 {,IWjt &>
certified check 保付支票 }K~JM1(26
certified public accountant 會計師 :m8ED[9b
charges 費用 KrMIJA4>
charge for remittances 匯水手續費 m80+b8b
charter 營業執照 FPaj
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chartered accountant 會計師 rctn0*MP
chattles 動產 =e$
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check 支票 n ^n'lgUT
che stub 支票存根 ;T#t)oV
closed account 己結清賬戶 r{\cm
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closing 結算 P7egT
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closing entries 結賬紀錄 [7
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closing stock 期末存貨 &M>S$+I
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closing the book 結賬 kUP[&/Lc
columnar journal 多欄日記賬 pC8(>gV<h
combination 聯合 W:(:hT6`j9
commission 佣金 bcM#KA
commodity 商品 FVY,CeA.
common stock 普通股 *!Am6\+
company 公司 [ R~+p#l+Q
compensation 賠償 x ?^c:`.
compound interest 複利 V.y+u7<3}
consignee 承銷人 T:)>Tcv}:
consignment 寄銷 d.2b7q09
consignor 寄銷人 r0\bi6;s/
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 'Dat.@j
consolidation 合併 > 7;JZuVo
construction cost 營建成本 /@3+zpaw X
construction revenue 營建收入 &51/Pm2O
contract 合同 7e8hnTzl8<
control account 統制賬戶 ykM#EyN
copyright 版權 S
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corporation 公司 m9L+|r
cost 成本 Ne^#5 T
cost accounting 成本會計 +D
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cost of labour 勞工成本 J
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cost of production 生產成本 *r-Bt1
cost of manufacture 製造成本 o8s&n3mY}y
cost of sales 銷貨成本 uFok'3!g7%
cost price 成本價格 XX6&%7(
credit 貸方 s|,]Nb=z/
credit note 收款通知單 N.64aL|1
creditor 債權人 kk~{2
crossed check 橫線支票 ;euWpE;E\#
current account 往來活期賬戶 +Og O<P
current asset 流動資產 Ce:R
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current liability 流動負債 @W.`'b-
current profit and loss 本期損益 Qb(CH
debit 借方 qb" !
debt 債務 4k#B5^iJ
debtor 債務人 [")0{LSA=
deed 契據 I?fE=2}9
deferred assets 遞延資產 Ce0I8B2y
deferred liabilities 遞延負債 2sU"p5 j
delivery 交貨 ko5\*!|:lj
delivery expense 送貨費 \6lXsu;I.X
delivery order 出貨單 vaQ,l6z
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demand draft 即期匯票 Q1jyetk~I
demand note 即期票據 5vpf;
demurrage charge 延期費 v,M2|x\r}
deposit 存款 }2\"(_
deposit slip 存款單 <5X@r#Lz
depreciation 折舊 <;XJ::d
direct cost 直接成本 TWs|lhC7!
direct labour 直接人工 "|Pl(HX
director 董事 *jJ62-o
discount 折扣 Wt`D
discount on purchase 進貨折扣 ScTqnY$v
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