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。 HlkG^:)
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acceptance 承兌 ,@_$acm
account 賬戶 F^m`j6
accountant 會計員 5 W<\J
accounting 會計 Bh9O<|E
accounting system 會計制度 q+MV@8w
accounts payable 應付賬款 PgKA>50a
accounts receivable 應收賬款 h48JpZ"
accumulated profits 累積利益 q/o|uAq
adjusting entry ?#123;整記錄 @$5GxIw<l
adjustment ?#123;整 MI
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administration expense 管理費用 %f{1u5+5
advances 預付 kKFSCl/g
advertising expense 廣告費 hSgfp
agency 代理 RP2MtP"M
agent 代理人 +TzF*Np
agreement 契約 )\:cL GM
allotments 分配數 <&7KcvBn"4
allowance 津貼 y\'t{>U/
amalgamation 合併 \iQD\=o
amortization 攤銷 OHqc,@a;+
amortized cost 應攤成本 %!r>]M <
annuities 年金 wff&ci28
applied cost 已分配成本 idwiM|.iU
applied expense 已分配費用 [<)/
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applied manufacturing expense 己分配製造費用
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apportioned charge 攤派費用 C043
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appreciation 漲價 >K{/ Jx&
article of association 公司章程 {iP^51fy
assessment 課稅 RVFQ!0
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assets 資產 i$)`U]
attorney fee 律師費 P@Wi^svj
audit 審計 x%ZgLvdp,
auditor 審計員 pV#~$e
average 平均數 ckqU2ETpD}
average cost 平均成本 S
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bad debt 壞賬 m6BIQ(l
balance 餘額 (C#9/WO
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balance sheet 資產負債表 |Ire#0Nwx
bank account 銀行賬戶 10v4k<xb
bank balance 銀行結存 6#xP[hlR[
bank charge 銀行手續費 XEF|B--,
bank deposit 銀行存款 t[B\'f!
bank discount 銀行貼現 $oO9N^6yF
bank draft 銀行匯票 r5qp[Ss3F
bank loan 銀行借款 aOq>Ra{T
bank overdraft 銀行透支 *rO#UE2
bankers acceptance 銀行承兌 A
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bankruptcy 破產 nXDU8|"
bearer 持票人 j2T
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beneficiary 受益人 7|6uY
bequest 遺產 1FU(j*~:
bill 票據
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bill of exchange 匯票 LL5n{#)N
bill of lading 提單 4K82%P9a
bills discounted 貼現票據 B\a-Q,Wf
bills payable 應付票據 -LL49P6
bills receivable 應收票據 VnUWUIVJ
board of directors 董事會 \*x]xc/^
bonds 債券 }EmNSs`$r
bonus 紅利 3^l@!Qw
book value 賬面價值
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bookkeeper 簿記員 75~>[JM
bookkeeping 簿記 )s6pOx
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branch office general ledger 支店往來賬戶 !
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broker 經紀人 dxkq*
brought down 接前 7/lXy3B4
brought forward 接上頁 'qS&7
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budget 預算 nwh7DUi
by-product 副產品 ^PIUA'
by-product sales 副產品銷售 {D1"bDZ
capital 股本 umrfA
capital income 資本收益 g$s"x r`:
capital outlay 資本支出 OD!b*Iy|
capital stock 股本 53d8AJ_
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capital stock certificate 股票 C- /<5D
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carried down 移後 Zr,:i
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carried forward 移下頁 w-l:* EV8
cash 現金 7A|n*'[T>
cash account 現金賬戶 1.YDIB||
cash in bank 存銀行現金 \ Tf845
cash on delivery 交貨收款 g+oS
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cash on hand 庫存現金 oJJ2y
cash payment 現金支付 b: UTq
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cash purchase 現購 o5dPE{f
cash sale 現沽 h.@5vhD
cashier 出?#123;員 VSa\X~
cashiers check 本票 /k3v\Jq{
certificate of deposit 存款單折 (K"U# Zn
certificate of indebtedness 借據 mt$0p|B8
certified check 保付支票 ,)3%@MwO
certified public accountant 會計師 T !C39
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charges 費用 ].=&^0cg
charge for remittances 匯水手續費 aMQfg51W:
charter 營業執照 HV@C@wmg
chartered accountant 會計師 BwwOaO@L
chattles 動產 Vo^
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check 支票 F)'kN2
che stub 支票存根 n}(/>?/
closed account 己結清賬戶 m[6
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closing 結算 #?8dInu>
closing entries 結賬紀錄 $eUI.j(HU
closing stock 期末存貨 ssGp:{]v/
closing the book 結賬 oUrNz#U
columnar journal 多欄日記賬 t'Zq>y;yg
combination 聯合 (27bNKr
commission 佣金
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commodity 商品 NO5\|.,Z
common stock 普通股 UfcQFT{()
company 公司 OKs1irt5
compensation 賠償 9?$Qk0jc
compound interest 複利 !5lb+%7
consignee 承銷人 8UiRirw
consignment 寄銷 r w(EI,G
consignor 寄銷人 *@`Sx'5!
consolidated balance sheet 合併資產負債表 53efF
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consolidated profit and loss account 合併損益表 o?zA
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consolidation 合併 [@YeQ{
construction cost 營建成本 7.Df2_)
construction revenue 營建收入 gXZl3
contract 合同 C;]}Ht:~I
control account 統制賬戶 #[$^M:X.
copyright 版權 6
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corporation 公司 .|Unq`ll
cost 成本 m,YBk<Bx
cost accounting 成本會計 KQGdV{VFs
cost of labour 勞工成本 y&;ytNG&<
cost of production 生產成本 ,gAa9
cost of manufacture 製造成本 9yla &XTD
cost of sales 銷貨成本 s6=jHrdvv
cost price 成本價格 `5da
credit 貸方 r6_g/7.-
credit note 收款通知單 |6@s6]%X}
creditor 債權人 M&au
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crossed check 橫線支票 G)~/$EF,_
current account 往來活期賬戶 /G*]3=
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current asset 流動資產 Eod'Esye5
current liability 流動負債 ?r
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current profit and loss 本期損益 o@T-kAEf-.
debit 借方 44@yQ?
debt 債務 Lg6;FbY?
debtor 債務人 cV8Bl="gqe
deed 契據 R^u 1(SF
deferred assets 遞延資產 C8dC_9
deferred liabilities 遞延負債 FFC"rG
delivery 交貨 z)AZ:^!O
delivery expense 送貨費 Q8d-yJs&
delivery order 出貨單 JTg:3<L
demand draft 即期匯票 GnT Cq_\
demand note 即期票據 k5M3g*
demurrage charge 延期費 +UvT;"
deposit 存款
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deposit slip 存款單 :{7gZ+*
depreciation 折舊 jimWLF5Q5"
direct cost 直接成本 {N.JA=
direct labour 直接人工 |azdFf6A:[
director 董事 C[X2]zr
discount 折扣 t[=-4;
discount on purchase 進貨折扣 7bk=D~/nSg
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