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。 #POVu|Y;h
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acceptance 承兌 vU(uu:U9
account 賬戶 |-+ IF,j
accountant 會計員 >`{B
accounting 會計 GQ-fEIi{
accounting system 會計制度 E]@$,)nC
accounts payable 應付賬款 ?F=^&
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accounts receivable 應收賬款 k{Ad(S4J&
accumulated profits 累積利益 zvEofK
adjusting entry ?#123;整記錄 +wPXDN#R
adjustment ?#123;整 n VNz5B
administration expense 管理費用 NQ&\t[R[
advances 預付 E!Ljq 3iT`
advertising expense 廣告費 A [c1E[
agency 代理 YmwUl>
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agent 代理人 =5l20
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agreement 契約 M_BG:P5
allotments 分配數 ),!1B%
allowance 津貼 8GN_3pT
amalgamation 合併 e #!YdXSx
amortization 攤銷 =%=lq0GF0
amortized cost 應攤成本 C
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annuities 年金 F9}j iCom
applied cost 已分配成本 `AcUxnO
applied expense 已分配費用 > a?K![R
applied manufacturing expense 己分配製造費用 <@448,9&
apportioned charge 攤派費用 ,h<xL-
appreciation 漲價 Q# Yba
article of association 公司章程 ?zP/i(1y
assessment 課稅 B=d
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assets 資產 Tf*DFyr
attorney fee 律師費 fFe{oR
audit 審計 z?3t^UPW
auditor 審計員 L^E#"f
average 平均數 3bN]2\
average cost 平均成本 % S vfY {
bad debt 壞賬 T9'd?nw9
balance 餘額 wJAJ
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balance sheet 資產負債表 {9
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bank account 銀行賬戶 Mil+> X0
bank balance 銀行結存 o'?[6B>oj
bank charge 銀行手續費 G(;
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bank deposit 銀行存款 v?
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bank discount 銀行貼現 <
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bank draft 銀行匯票 FL|\D
bank loan 銀行借款 `k;MGs)&
bank overdraft 銀行透支 ]. E/s(p
bankers acceptance 銀行承兌 Hy~+|hLvh
bankruptcy 破產 &l8eljg
bearer 持票人 u
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beneficiary 受益人 2 ":W^P
bequest 遺產 uB1>.Pvxb
bill 票據 V] 0T P#
bill of exchange 匯票 pf8M0,AY
bill of lading 提單 Jk=_8Xvr`
bills discounted 貼現票據 ^:cc3wt'3[
bills payable 應付票據 2{}8_G
bills receivable 應收票據 =pk5'hBAi
board of directors 董事會 +5i~}Q!
bonds 債券 FQh8(^(
bonus 紅利 AW<"3 !@
book value 賬面價值 /$'|`jKsB
bookkeeper 簿記員 SNOML7pd
bookkeeping 簿記 }.k*4Vw#Wt
branch office general ledger 支店往來賬戶 ;.U<Lr^9#
broker 經紀人 UP .4# 1I
brought down 接前 V'^E'[Dd{
brought forward 接上頁 M/a40uK
budget 預算 YAP,#a
by-product 副產品 = 9!|%j
by-product sales 副產品銷售 HT%'dZ1
capital 股本 +R2+?v6
capital income 資本收益 +4g H=6
capital outlay 資本支出 @#QaaR;4
capital stock 股本 5HC5
capital stock certificate 股票 s+<`iH9Hm
carried down 移後 M .oH,Kd6
carried forward 移下頁 q@&6&cd
cash 現金 PpLuN12H
cash account 現金賬戶 OPuty/^!Gw
cash in bank 存銀行現金 BVzMgn
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cash on delivery 交貨收款 N8KH.P+
cash on hand 庫存現金 j"r7M|Z+V
cash payment 現金支付 /T<))@$
cash purchase 現購 ,<s
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cash sale 現沽 6o)RsxN eu
cashier 出?#123;員 ,(3oAj\
cashiers check 本票 %?X6TAtH
certificate of deposit 存款單折 M(U<H;Csk
certificate of indebtedness 借據 @j<Q2z^
certified check 保付支票 6]|-%
certified public accountant 會計師 EC/=JlL`5
charges 費用 0dW*].Gi:
charge for remittances 匯水手續費 -q30tO.
charter 營業執照 -2B3 xIZJ
chartered accountant 會計師 Y[0mTL4IO
chattles 動產 e'A1%g)
check 支票 ^AF~k#R
che stub 支票存根 <nU8.?\?~
closed account 己結清賬戶 \7PC2IsT3
closing 結算 B:96E&
closing entries 結賬紀錄 3gv@JGt7`
closing stock 期末存貨 q.kDx_
closing the book 結賬 L/?jtF:o
columnar journal 多欄日記賬 {X10,
combination 聯合 1hY%ZsjC
commission 佣金 0at['zw
commodity 商品 * hmoi
common stock 普通股 N4l}5(e
company 公司 W3gHzT?{
compensation 賠償 /'a\$G"%6
compound interest 複利 dUL*~%2I
consignee 承銷人 Vg(FF"
consignment 寄銷 l5nm.i<M
consignor 寄銷人 K5Hz
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consolidated balance sheet 合併資產負債表 \h/)un5
consolidated profit and loss account 合併損益表 z|8zNt Ug
consolidation 合併 }g&
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construction cost 營建成本
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construction revenue 營建收入 op($+Q
contract 合同 /@64xrvIl=
control account 統制賬戶 M5:j)oW
copyright 版權 UPy 4ST
corporation 公司 mu2|%$C;$
cost 成本 3BSZz%va
cost accounting 成本會計 n_(f"Uv
cost of labour 勞工成本 L[^.pO
cost of production 生產成本 D*/fY=gK
cost of manufacture 製造成本 Z*n4$?%W
cost of sales 銷貨成本 >Cam6LJ
cost price 成本價格 Dy*K;e-+
credit 貸方 t?H
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credit note 收款通知單 D?FmlDTr[
creditor 債權人 5+2qx)FZ
crossed check 橫線支票 |AXV4{j_i
current account 往來活期賬戶 {:#c1d2@8
current asset 流動資產 i|rC Ga0}
current liability 流動負債 #^tnRfS"
current profit and loss 本期損益 nRyx2\Py+
debit 借方 ;xL8W
debt 債務 L}7 TM:%
debtor 債務人 }`aT=_ B
deed 契據 .u'MMe>^
deferred assets 遞延資產 U
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deferred liabilities 遞延負債 e8M0Lz#}
delivery 交貨 a ?\:,5=
delivery expense 送貨費 x*p'm[Tdtm
delivery order 出貨單 {e1sq^>|
demand draft 即期匯票 7m %[$X`
demand note 即期票據 xiV!\Z}
demurrage charge 延期費 ++eT
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deposit 存款 m/
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deposit slip 存款單 6n|][! f
depreciation 折舊 .7M.bpmqE
direct cost 直接成本 dsOt(yNo
direct labour 直接人工 %)Z,?DzZ
director 董事 >S8
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discount 折扣 f\r"7j
discount on purchase 進貨折扣 <m0=bm{j
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