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。 o#CNr5/
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acceptance 承兌 \vsfY
account 賬戶 bt"*@NJ$
accountant 會計員 6ID@ 0
accounting 會計 w_PnEJa9
accounting system 會計制度 0;KjP?5
accounts payable 應付賬款 5@6F8:x}V
accounts receivable 應收賬款 c#Y/?F2p
accumulated profits 累積利益 _I+QInD ;)
adjusting entry ?#123;整記錄 ZDMS:w.'T
adjustment ?#123;整
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administration expense 管理費用 m?0caLw<
advances 預付 Gu-6~^Km9
advertising expense 廣告費 s$s~p
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agency 代理 \$$DM"+:;H
agent 代理人 7M7sq-n5z
agreement 契約 7a\at)q/y
allotments 分配數 c<fl6o)
allowance 津貼 XOsuRI?
amalgamation 合併 B 'SLyf
amortization 攤銷 i_Ol vuy~
amortized cost 應攤成本 "
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annuities 年金 gwO
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applied cost 已分配成本 Wa.y7S0(@
applied expense 已分配費用 %OE
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applied manufacturing expense 己分配製造費用 K+|G9
apportioned charge 攤派費用 9(eTCe-~6
appreciation 漲價 (.^KuXd
article of association 公司章程 ~+
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assessment 課稅
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assets 資產 'A2^K5`3
attorney fee 律師費 rU/8R'S
audit 審計 3e,"B
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auditor 審計員 *QH~z2:[
average 平均數 =e*S h0dK
average cost 平均成本 %1h%#/
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bad debt 壞賬 7!F<Uf,V3
balance 餘額 #|-i*2@oR
balance sheet 資產負債表 mH6\8I
bank account 銀行賬戶 S3Dmc\f
bank balance 銀行結存 eU(cn8/}
bank charge 銀行手續費 VRE[vM'
bank deposit 銀行存款 r|av|7R
bank discount 銀行貼現 y8%QS*
bank draft 銀行匯票 l\tg.O~
bank loan 銀行借款 iewwL7
bank overdraft 銀行透支 $/J4?Wik
bankers acceptance 銀行承兌 -RI&uFqOI
bankruptcy 破產 Be;l!]i
bearer 持票人 ++\s0A(e
beneficiary 受益人 C:r3z50
bequest 遺產 F,}7rhY(U^
bill 票據 s'B$/qCkR
bill of exchange 匯票 5D+rR<pD}"
bill of lading 提單 /`s{!t#Y
bills discounted 貼現票據 ,,8'29yEq
bills payable 應付票據 <5O:jd
bills receivable 應收票據 &[b(Lx|i
board of directors 董事會 7x=-1wbi
bonds 債券 TdeHs{|
bonus 紅利 Q3<ctd\]Y
book value 賬面價值 f1AO<>I;
bookkeeper 簿記員 yRy^'E~
bookkeeping 簿記 q"0_Px9P
branch office general ledger 支店往來賬戶 IE:;`e:\D
broker 經紀人 Ve\.7s
brought down 接前 Y>2oU`ly,
brought forward 接上頁 T&ib]LmR
budget 預算 O[+\` 63F=
by-product 副產品 wd*V,ZN7
by-product sales 副產品銷售 w&eq
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capital 股本 +8}8b_bgH
capital income 資本收益 {W'{A
capital outlay 資本支出 ~Dbu;cqR@
capital stock 股本 9]gV#uF
capital stock certificate 股票 &ox5eX(
carried down 移後 $C
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carried forward 移下頁 +WE<S)z<
cash 現金 ^!6T,7B B
cash account 現金賬戶 af_bG;
cash in bank 存銀行現金 [{PmU~RMYf
cash on delivery 交貨收款 x-T7
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cash on hand 庫存現金 awgS5We|
cash payment 現金支付 2m,t<Y;
cash purchase 現購 LG
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cash sale 現沽 ~.Er
cashier 出?#123;員 PNpH)'C|
cashiers check 本票 Yb348kRF
certificate of deposit 存款單折 u}-)ywX
certificate of indebtedness 借據 chur(@Af
certified check 保付支票 xJ^pqb
certified public accountant 會計師 V^kl_!@
charges 費用 Tffdm
charge for remittances 匯水手續費 vMYEP_lhK,
charter 營業執照 Na.)!h_Kn'
chartered accountant 會計師 QV8;c^EZ
chattles 動產 COL_c<\
check 支票 ^.~
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che stub 支票存根 e@ DVf
closed account 己結清賬戶 }g"K\x:Z
closing 結算 es1'z.U J
closing entries 結賬紀錄 ^.>XDUO F
closing stock 期末存貨 D
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closing the book 結賬 VrKFpFd
columnar journal 多欄日記賬 o(YF`;OhvS
combination 聯合 V4. }wz_Y
commission 佣金 =k2"1f~e
commodity 商品 Y#fiJ
common stock 普通股
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company 公司 J:2Su1"ODh
compensation 賠償 .KxE>lJbqM
compound interest 複利 'p4b8:X
consignee 承銷人 UpqDGd7M
consignment 寄銷 "yPKdwP
consignor 寄銷人 B:tGD@
consolidated balance sheet 合併資產負債表 MJ~)CiKgN
consolidated profit and loss account 合併損益表 ,CjJO -
consolidation 合併 !gG\jC~n
construction cost 營建成本 Eq'oy~.oV
construction revenue 營建收入 )q'~<QxI\
contract 合同 -0:B2B
control account 統制賬戶 Clzz!v
copyright 版權 $:<G=
corporation 公司 R,ddH[3
cost 成本 .E0*lem'hE
cost accounting 成本會計 ai~JY[
cost of labour 勞工成本 :]-? l4(%
cost of production 生產成本 Mta;6<
cost of manufacture 製造成本 C6wlRvWn
cost of sales 銷貨成本 -cnlj
cost price 成本價格 gb@ |\n
credit 貸方 me/ae{
credit note 收款通知單 (?pn2- Ip
creditor 債權人 o)IcAqN$H
crossed check 橫線支票 AZadNuL/
current account 往來活期賬戶 Abf=b<bu
current asset 流動資產 LdY aJh~h
current liability 流動負債 /pDI
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current profit and loss 本期損益 IXmO1*o@
debit 借方 Is !DiB
debt 債務 s\i
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debtor 債務人 g@7j<UY
deed 契據 N0G-/
deferred assets 遞延資產 2\=cv
deferred liabilities 遞延負債 }V
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delivery 交貨 Y&_1U/}h
delivery expense 送貨費 hy|X(m
delivery order 出貨單 2F#R;B#2
demand draft 即期匯票 r.;(Kx/M
demand note 即期票據 @X6|[r&Z
demurrage charge 延期費 Kq`"}&0b\
deposit 存款 $[P>nRhW
deposit slip 存款單 zwKm;;v8
depreciation 折舊 yD!V;?EnK
direct cost 直接成本 CQ
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direct labour 直接人工 ^NTOZ0x~#
director 董事 a4M`Bk;mb
discount 折扣 DeTZl+qm1E
discount on purchase 進貨折扣 U%na^Wu
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