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*xC}$OOn
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acceptance 承兌 b<>GF-`w
account 賬戶 mIgc)"
accountant 會計員 gR}>q4b
accounting 會計 . > [d:0
accounting system 會計制度 Osncl5PD)
accounts payable 應付賬款 S7]\tw_L)
accounts receivable 應收賬款 lx$]f)%~
accumulated profits 累積利益 1$T;u~vg
adjusting entry ?#123;整記錄 g
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adjustment ?#123;整 f#mBMd
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administration expense 管理費用 %Z9&z mO
advances 預付 X- 2 rC
advertising expense 廣告費 dCv@l7hE
agency 代理 2(M^8Bl
agent 代理人 |^9+c2
agreement 契約 F5la:0fb
allotments 分配數 ap;?[B~Ga
allowance 津貼 TP7'tb
amalgamation 合併 IlQNo 1
amortization 攤銷 DT *'
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amortized cost 應攤成本 U$jw8I'.
annuities 年金 "zFv?ay
applied cost 已分配成本 l3kYfq{";"
applied expense 已分配費用 \ldjWc<S
applied manufacturing expense 己分配製造費用 pa4,W!t
apportioned charge 攤派費用 !lxs1!:
appreciation 漲價 YuufgPE*H
article of association 公司章程 aK>5r^7S
assessment 課稅 XJJdCv^
assets 資產 z\64Qpfm
attorney fee 律師費 n[DQ5l
audit 審計 4Ufx,]
auditor 審計員 }*eiG
average 平均數 l{q$[/J~)
average cost 平均成本 XfY~q~f8
bad debt 壞賬 }?[^q
balance 餘額 0-Z
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balance sheet 資產負債表 }xhat,9
bank account 銀行賬戶 4H
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bank balance 銀行結存 +LBDn"5
bank charge 銀行手續費 2y6@:VxSh
bank deposit 銀行存款 &XG k
bank discount 銀行貼現 DXX(q k)6
bank draft 銀行匯票 Cwo(%Wc
bank loan 銀行借款 WZ}je!82
bank overdraft 銀行透支 "s-e)
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bankers acceptance 銀行承兌 dLA'cQId
bankruptcy 破產 ]MI>"hn
bearer 持票人 Twqkd8[
beneficiary 受益人 ;/tZsE{
bequest 遺產 "V/|RC
bill 票據 F.;G6
bill of exchange 匯票 85;hs
bill of lading 提單 !%w#h0(b
bills discounted 貼現票據 r(UEPGu|~l
bills payable 應付票據 n0nf;E
bills receivable 應收票據 38Rod]\E
board of directors 董事會 \=n0@1Q=>
bonds 債券 }mGOEG|F2
bonus 紅利 >)5=6{x
book value 賬面價值 \Xy]z
bookkeeper 簿記員 {8L)Fw
bookkeeping 簿記 D+$ k
branch office general ledger 支店往來賬戶 &!)F0PN:u
broker 經紀人 "v.]s;g
brought down 接前 *7`N^e
brought forward 接上頁 !: e0cV
budget 預算 !sF! (u7
by-product 副產品 5Gj?'Wov9
by-product sales 副產品銷售 ]J=S\
capital 股本 sU7>q}!
capital income 資本收益 L,@OOBD
capital outlay 資本支出
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capital stock 股本 iz|mJUx
capital stock certificate 股票 &p?Oo^
carried down 移後
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carried forward 移下頁 p(2j7W-/
cash 現金 .3;bUJ1
cash account 現金賬戶 |=OO$z;q|
cash in bank 存銀行現金 mtfyhFk
cash on delivery 交貨收款 [\9WqHs
cash on hand 庫存現金 7ko7)"N
cash payment 現金支付 Q:iW
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cash purchase 現購 Bx(+uNQ
cash sale 現沽 o?G^=0T
cashier 出?#123;員 |pIA9/~Z
cashiers check 本票
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certificate of deposit 存款單折 wu*WA;FnA
certificate of indebtedness 借據 3t(8uG<rL
certified check 保付支票 vFfvvRda4x
certified public accountant 會計師 q.(p.uD
charges 費用 Pn{yk`6E
charge for remittances 匯水手續費 !'14mN#A
charter 營業執照 Fa(
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chartered accountant 會計師 Y^)VHE]
chattles 動產 -t9oL3J
check 支票 D3^[OHi~a
che stub 支票存根 #Id.MLHxA_
closed account 己結清賬戶 FNZB M
closing 結算 CK
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closing entries 結賬紀錄 -`e=u<Y9@
closing stock 期末存貨 fgxsC7P$
closing the book 結賬 '-#6;_ i<
columnar journal 多欄日記賬 ;F&wGe
combination 聯合 %EPqJ(T
commission 佣金 lwH&4K
commodity 商品 UT[9ERS
common stock 普通股 6'C!Au
company 公司 @S~'m;
compensation 賠償 X.0/F6U
compound interest 複利 wAHb5>!
consignee 承銷人 Fqzk/m
consignment 寄銷 #SY8Zv
consignor 寄銷人 AK<ZP?0
consolidated balance sheet 合併資產負債表 4Uz:zB
consolidated profit and loss account 合併損益表 K*J8(/WkD
consolidation 合併 |Y<ca
construction cost 營建成本 ;U<)$
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construction revenue 營建收入 _lQ+J=J$.R
contract 合同 C!w@Naj
control account 統制賬戶 ?
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copyright 版權 K.
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corporation 公司 3w )S=4lB
cost 成本 w8%yX$<
cost accounting 成本會計 f/)3b`$Wu
cost of labour 勞工成本 ;hs:wLVa"
cost of production 生產成本 Fc}wuW
cost of manufacture 製造成本 6,G^iv6H
cost of sales 銷貨成本 dh/:H/k kR
cost price 成本價格 kyJv,!};
credit 貸方 T
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credit note 收款通知單 eEsEW<su
creditor 債權人 kt1f2cj
crossed check 橫線支票 ~E^EF{h
current account 往來活期賬戶 z>j%-3_1
current asset 流動資產 z@y*
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current liability 流動負債 {(wV>Oc>Jw
current profit and loss 本期損益 jn\\,n"6
debit 借方 }sy3Mrb
debt 債務 B^Ql[m&5+
debtor 債務人 [ur/`
deed 契據 -lL*WA`
deferred assets 遞延資產 9+QLcb
deferred liabilities 遞延負債 Cu;X
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delivery 交貨 e;3$7$n Pv
delivery expense 送貨費 |ry;'[
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delivery order 出貨單 ~73"AWlp
demand draft 即期匯票 #Mbt%m
demand note 即期票據 4BEVG&Ks
demurrage charge 延期費 mKpUEJ<a
deposit 存款 d;#9xD'
deposit slip 存款單 =X&h5;x'
depreciation 折舊 XQ(`8Jl&^
direct cost 直接成本 Rl5}W\&
direct labour 直接人工 uy\YJ.WMQ
director 董事 <Mc:Cg8>
discount 折扣 s*9tWSd
discount on purchase 進貨折扣 mA^>Y_:
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