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。 w?)v#]<-
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acceptance 承兌 Dj}n!M`2I
account 賬戶 s+&Ts|c#
accountant 會計員 rVgz+'rFD[
accounting 會計 FtXd6)_S
accounting system 會計制度 y|f`sBMM
accounts payable 應付賬款 ,_@C(O
accounts receivable 應收賬款 *{8<4CVv
accumulated profits 累積利益 2`hc0
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adjusting entry ?#123;整記錄 ++d(}^C;
adjustment ?#123;整 "| 0g 1rd
administration expense 管理費用 2\h}6DGx2
advances 預付 sVtxh]
advertising expense 廣告費 -\6nT'P
agency 代理 DFKFsu8s
agent 代理人 ~V&4<=r`
agreement 契約 >Y=HP&A<
allotments 分配數 EN/>f=%
allowance 津貼 $zS0]@Dj
amalgamation 合併 FjF:Eh
amortization 攤銷 >=Hm2daN
amortized cost 應攤成本 c`}-i6
annuities 年金 MF:]J
applied cost 已分配成本 }1E'a>^|
applied expense 已分配費用 7hwl[knyB
applied manufacturing expense 己分配製造費用 |g<1n
apportioned charge 攤派費用 ~nJcHJ1nb4
appreciation 漲價 Se h[".l
article of association 公司章程
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assessment 課稅 VP[-BK[
assets 資產 eQ_dO]Q
attorney fee 律師費 l^aG"")TH.
audit 審計 7zo)t1H1
auditor 審計員 MDn+K#p
average 平均數 CBw/a0Uck
average cost 平均成本 e FDhJ
bad debt 壞賬 RU&,z3LEb
balance 餘額 ;/+VHZP;
balance sheet 資產負債表 w:xLg.Eq6
bank account 銀行賬戶 pwo5Ij,~q
bank balance 銀行結存 k
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bank charge 銀行手續費 ,FR
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bank deposit 銀行存款 *fyC@fI>
bank discount 銀行貼現 }%(e`[?1
bank draft 銀行匯票 (O {5L(
bank loan 銀行借款 0I_A$Z,x
bank overdraft 銀行透支 N!Dc\d=8q]
bankers acceptance 銀行承兌 [<SM*fQ>t
bankruptcy 破產 59K%bz5t
bearer 持票人 Q-([3%
beneficiary 受益人 62lG,y_L
bequest 遺產 _/;k;$gDp
bill 票據 n5CjwLgu\b
bill of exchange 匯票 T \%{zz_(
bill of lading 提單 5sJi- ^
bills discounted 貼現票據 '}\{4Q
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bills payable 應付票據 vzD3_
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bills receivable 應收票據 %-ih$ZY
board of directors 董事會 p;Ezmz
bonds 債券 <SM{yMz
bonus 紅利 3=o^Vv
book value 賬面價值 46
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bookkeeper 簿記員 _22;hnG<iy
bookkeeping 簿記 8BZTHlUB
branch office general ledger 支店往來賬戶 rl-r8?H}
broker 經紀人 $nN`K*%
brought down 接前 DVCO(
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brought forward 接上頁 mXZOkx{
budget 預算 J qWMO!1
by-product 副產品 VB6EM|bphl
by-product sales 副產品銷售 @k+Z?Hp
capital 股本 i!
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capital income 資本收益 A*l
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capital outlay 資本支出 ^]mwL)I}
capital stock 股本 e ='bc7$
capital stock certificate 股票 TAz#e
carried down 移後 c%1<O!c
carried forward 移下頁 jU')8m[
cash 現金 ""`>v`\
cash account 現金賬戶 hgCF!eud
cash in bank 存銀行現金 }'HJV B_
cash on delivery 交貨收款 [@D+kL*>
cash on hand 庫存現金 0Yz
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cash payment 現金支付 WBTdQG
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cash purchase 現購 z9mmZqhK\
cash sale 現沽 pT Yq#9
cashier 出?#123;員 #6g-
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cashiers check 本票 # Sfz^
certificate of deposit 存款單折 n]&/?6}
certificate of indebtedness 借據 4u5^I;4pL
certified check 保付支票 \ZdV|23
certified public accountant 會計師 I#(D.\P
charges 費用 Bkg/A;H
charge for remittances 匯水手續費 4ujw/`:/m
charter 營業執照 c-nBB
chartered accountant 會計師 v5"5UPi-
chattles 動產 }\5^$[p
check 支票 P;jl!o$
che stub 支票存根 )W^Wqa8mG|
closed account 己結清賬戶 3UeG>5R
closing 結算 R03V+t=
closing entries 結賬紀錄 77/&M^0
closing stock 期末存貨 `5}XmSJ?5
closing the book 結賬 i9}n\r0=c
columnar journal 多欄日記賬 $q#|B3N%
combination 聯合 rg
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commission 佣金 dP0!?J Y
commodity 商品 4xLU15C
common stock 普通股 :32
company 公司 Ko% &~C_
compensation 賠償 z,XM|-"#<K
compound interest 複利 hg7`jE&2
consignee 承銷人 $^R[t;
consignment 寄銷 EgIFi{q=0
consignor 寄銷人 k,0RpE
consolidated balance sheet 合併資產負債表 .E:QZH' M
consolidated profit and loss account 合併損益表 @DK,ka(
consolidation 合併 ^T
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construction cost 營建成本 w91gM*A
construction revenue 營建收入 hNXP-s
contract 合同 r.M8#YL
control account 統制賬戶 =]x FHw8A
copyright 版權 !Dp4uE:Pq
corporation 公司 DmAMr=p
cost 成本 HKO00p7
cost accounting 成本會計 8EZ"z
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cost of labour 勞工成本 Qz&I~7aoyV
cost of production 生產成本 +:w9K!31-
cost of manufacture 製造成本 w2y{3O"p=
cost of sales 銷貨成本 cw#p!mOi~
cost price 成本價格
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credit 貸方 P(fTlrb
credit note 收款通知單 3$+|nP:U
creditor 債權人 mJb>)bOl
crossed check 橫線支票 -Zfzl`r
current account 往來活期賬戶 &,Dh*)k
current asset 流動資產 8YFfnk
current liability 流動負債 (_-<3)q4
current profit and loss 本期損益 w C]yE\P1
debit 借方 >69xl^Gd
debt 債務 s9)
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debtor 債務人 %YefTk8cr,
deed 契據 "XMTj <D
deferred assets 遞延資產 X4*{
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deferred liabilities 遞延負債 Oa\!5Pw1
delivery 交貨 ftsr-3!Vm
delivery expense 送貨費 f33'2PYl
delivery order 出貨單 t`03$&Cx7
demand draft 即期匯票 iOm1U_S
demand note 即期票據 \^SL Zhe
demurrage charge 延期費 2S}%r4$n}
deposit 存款 6N\~0d>5m
deposit slip 存款單 0wXfu"E{
depreciation 折舊 i{PRj
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direct cost 直接成本 /ow/)\/}
direct labour 直接人工 NZYtA7
director 董事 My'M~#kO,
discount 折扣 3JEH
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discount on purchase 進貨折扣 w(n&(5FzB<
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