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。 OEkx}.w
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acceptance 承兌 FZEK-]h.
account 賬戶 9J$8=UuxWG
accountant 會計員 Jhyb{i8RR
accounting 會計 Y\qiYra
accounting system 會計制度 {c3u!}mW
accounts payable 應付賬款 :jFKTG
accounts receivable 應收賬款 5G\CT&cQR
accumulated profits 累積利益 L-LN+6r(#
adjusting entry ?#123;整記錄 B~0L'8WzW
adjustment ?#123;整 .o2]ndT/J
administration expense 管理費用 `xhiG9mz~
advances 預付
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advertising expense 廣告費 4[ S0~O{r
agency 代理 b
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agent 代理人 ;gh#8JkI
agreement 契約 _PPW9US{
allotments 分配數 Ef1R?<
allowance 津貼 u7e g:0Y
amalgamation 合併 A-GRuC
amortization 攤銷 }^Unx W
amortized cost 應攤成本 cdDMV%V
annuities 年金 btfjmR<
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applied cost 已分配成本 JYbE(&l%de
applied expense 已分配費用 V0gk8wD
applied manufacturing expense 己分配製造費用 ',MiD=_
apportioned charge 攤派費用 G n_AXN
appreciation 漲價 sI
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article of association 公司章程 Vs1j9P|G
assessment 課稅 +G !N@O
assets 資產 Y}bJN%M
attorney fee 律師費 r3@Q(Rb
audit 審計 93Yo}6>
auditor 審計員 UH<nc;.B
average 平均數 T41&;?-
average cost 平均成本 U#O6l-xe]
bad debt 壞賬 rpgr5>
balance 餘額 b"ypS7
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balance sheet 資產負債表 ~=Y<B/
bank account 銀行賬戶 KUdpOMYX
bank balance 銀行結存 >@yHa'*9S
bank charge 銀行手續費 VWlOMqL995
bank deposit 銀行存款 !9!kb
bank discount 銀行貼現 !OJ@
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bank draft 銀行匯票 -$(,&qyk
bank loan 銀行借款 %"Y7 b2pPa
bank overdraft 銀行透支 ?I` BbT}
bankers acceptance 銀行承兌 v5|X=
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bankruptcy 破產 ,KlTitJl\+
bearer 持票人 .EC/[fM
beneficiary 受益人 fq){?hk~O
bequest 遺產 D!.
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bill 票據 41<.e`{
bill of exchange 匯票 =?`5n|A*
bill of lading 提單 o0~+%&
bills discounted 貼現票據 =a`l1zn8=
bills payable 應付票據 ^|6%~jkD5
bills receivable 應收票據 wX6VapFboI
board of directors 董事會 3z[yKua\
bonds 債券 ~RVx~hh
bonus 紅利 2&E1)
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book value 賬面價值 &(fB+VNrOH
bookkeeper 簿記員 G
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bookkeeping 簿記 wSp1ChS k
branch office general ledger 支店往來賬戶 zh$[UdY6
broker 經紀人 R>"E Xq
brought down 接前 p~h=]o'i
brought forward 接上頁 (lhbH]I
budget 預算 DRD%pm(
by-product 副產品 fW Vd[zuD4
by-product sales 副產品銷售 5Qp5JMK
capital 股本 Eb`U^*A
capital income 資本收益 30Nya$$A=
capital outlay 資本支出 Q)}sX6TB
capital stock 股本 G 3P3
capital stock certificate 股票 =6t)-53
carried down 移後 /xjHzva^ w
carried forward 移下頁 [R j=k)aBm
cash 現金 br"p D
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cash account 現金賬戶 XF1x*zc
cash in bank 存銀行現金 ;m}lmq,
cash on delivery 交貨收款 93%U;0w[Nw
cash on hand 庫存現金 s>
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cash payment 現金支付 .J3lo:
cash purchase 現購 OGNjn9av
cash sale 現沽 ZD1UMB0$4
cashier 出?#123;員 WKZ9i2hcdf
cashiers check 本票 3OV
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certificate of deposit 存款單折 -OZRSjmY
certificate of indebtedness 借據 z3b8
certified check 保付支票 b1>%%#
certified public accountant 會計師 0-EhDGa]r
charges 費用 ]*pALT6
charge for remittances 匯水手續費 ?Zu=UVb
charter 營業執照 4YkH;!M>ji
chartered accountant 會計師 @R >4b
chattles 動產 F]3iL^v
check 支票 A'qJke=
che stub 支票存根 /Cr0jWu
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closed account 己結清賬戶 b/oJ[Vf
closing 結算 pi? q<p%
closing entries 結賬紀錄 OWCd$c_(
closing stock 期末存貨 >`8r 52
closing the book 結賬 :{C#<g`
columnar journal 多欄日記賬 7Xv.C&jzd
combination 聯合 *&>1A A
commission 佣金 G*e/Ft.wf8
commodity 商品 q@P5c
common stock 普通股 XU.ZYYZ=
company 公司 H$Fz{[[u
compensation 賠償 >t u3m2
compound interest 複利 Mw7 ~:O`
consignee 承銷人 xfqgK D>
consignment 寄銷 $lci{D32,
consignor 寄銷人 ?<,9X06dP
consolidated balance sheet 合併資產負債表 08vA;6zt
consolidated profit and loss account 合併損益表 fR!'i):u
consolidation 合併 Os9xZ
construction cost 營建成本 ="3Hc=1?R
construction revenue 營建收入 InMeD[*^
contract 合同 2(LS<HqP[
control account 統制賬戶 ]i\D*,FfU
copyright 版權 O'U0Y8HN
corporation 公司 q~.\NKc
cost 成本 :*#AJV)
cost accounting 成本會計 #b []-L!
cost of labour 勞工成本 [zIX&fPk$
cost of production 生產成本 R3wK@D
cost of manufacture 製造成本 /<s'@!W
cost of sales 銷貨成本 ~!j1</$_
cost price 成本價格 {FraM,w:
credit 貸方 sN 1x|pkN
credit note 收款通知單 BqK|4-Pf
creditor 債權人 or\
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crossed check 橫線支票 ^]^Y~$u
current account 往來活期賬戶 Jg3}U j2By
current asset 流動資產 Nqp%Z7G
current liability 流動負債 }m/aigA[1
current profit and loss 本期損益 S #%
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debit 借方 $@+\_f'bU>
debt 債務 pq+Gsu1^
debtor 債務人 &CF74AN#
deed 契據 Ps7( 4%
deferred assets 遞延資產 ^%|{>Mz;
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deferred liabilities 遞延負債 8(q4D K\5u
delivery 交貨 %FLz}QW*
delivery expense 送貨費 eI; %/6#
delivery order 出貨單 ]3xnq<
demand draft 即期匯票 8 wQV^G
demand note 即期票據 +Vt@~Z
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demurrage charge 延期費 `Z>4}<~+
deposit 存款 R*/%+
deposit slip 存款單 A!H6$-W|p
depreciation 折舊 Sm;&2"
direct cost 直接成本 YN9ug3O+
direct labour 直接人工 %#2[3N{
director 董事 "T?%4^:g
discount 折扣 }3j/%oN.(
discount on purchase 進貨折扣 / _-?NZ
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