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。 Al?
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acceptance 承兌 ~Eg]Auk7
account 賬戶 bse`Xfg
accountant 會計員 ]EHsRd
accounting 會計 s4|tWfZ
accounting system 會計制度 _&]7
accounts payable 應付賬款 :fj>JF\[
accounts receivable 應收賬款 FO/cEu
accumulated profits 累積利益 .F,l>wUNe
adjusting entry ?#123;整記錄 t]SB.ja
adjustment ?#123;整 deAV:c
administration expense 管理費用 *+*W# de.
advances 預付 [2,D] e
advertising expense 廣告費 nFJW\B&(`
agency 代理 ,f^fr&6jb
agent 代理人 :#g.%&
agreement 契約 ou-#+Sdd
allotments 分配數 }<~(9_+
allowance 津貼 <( OHX3~
amalgamation 合併 ry|a_3X(I
amortization 攤銷 CzG[S\{+
amortized cost 應攤成本 /Pextj<
annuities 年金 +IS6l*_y>6
applied cost 已分配成本 /wEl\Kx
applied expense 已分配費用 rG?5z"
applied manufacturing expense 己分配製造費用 K+|XI|1p
apportioned charge 攤派費用 'ge$}L}4
appreciation 漲價 !:xycLdfUp
article of association 公司章程 @2T8H
assessment 課稅 c1E{J<pZ
assets 資產 Y-bTKSn
attorney fee 律師費 7C'@g)@^/
audit 審計 sg=G<50i
auditor 審計員 +c/!R|h=S
average 平均數 FaCW +9B
average cost 平均成本 uD(C jHM>
bad debt 壞賬 )Wle
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balance 餘額 ~IYR&GEaUG
balance sheet 資產負債表 S(CkA\[rz
bank account 銀行賬戶 m!KEK\5M?
bank balance 銀行結存 %T$>E7]!
bank charge 銀行手續費 Z-lhJ<0/Pa
bank deposit 銀行存款 .u\$wJ9Ai
bank discount 銀行貼現 d
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bank draft 銀行匯票 E
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bank loan 銀行借款 WyOav6/*K^
bank overdraft 銀行透支 \ n2MP
bankers acceptance 銀行承兌 ;:Z5Ft m
bankruptcy 破產 ~D@ YLW1z(
bearer 持票人 iDcTO}
beneficiary 受益人 `Njvk
bequest 遺產 C)c*s C5N
bill 票據 x"sbm
bill of exchange 匯票 C[.Xi
bill of lading 提單 9{4oz<U
bills discounted 貼現票據 /RJ]MQ\*O
bills payable 應付票據 g^H,EaPl
bills receivable 應收票據 IuP~Vt{m
board of directors 董事會 A{4,ih"5
bonds 債券
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bonus 紅利 [>mH
book value 賬面價值 >yKz8SV#
bookkeeper 簿記員 OIj.K@Kr
bookkeeping 簿記 md<^x(h"<
branch office general ledger 支店往來賬戶 6O,k! y>
broker 經紀人 TrzAgNt
brought down 接前
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brought forward 接上頁 0^tY|(b3/M
budget 預算 \]4EAKJE
by-product 副產品 tl /i
by-product sales 副產品銷售 C-S>'\|8
capital 股本 F?tWx+N<{
capital income 資本收益 eI"pRH*f
capital outlay 資本支出 9[JUJ,#X'0
capital stock 股本 "f
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capital stock certificate 股票 2~\SUGW-
carried down 移後 "P?O1
carried forward 移下頁 4Cu
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cash 現金 7b08Lo7b
cash account 現金賬戶 baD063P;
cash in bank 存銀行現金 V-7l+C5
cash on delivery 交貨收款 .'A1Eoo0d
cash on hand 庫存現金 ~tWh6-:|{J
cash payment 現金支付 ),vDn}>
cash purchase 現購 l'q%bi=f
cash sale 現沽 s}". po]
cashier 出?#123;員 T8Mqu`$r
cashiers check 本票 $ c-O+~
certificate of deposit 存款單折
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certificate of indebtedness 借據 f
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certified check 保付支票 _ f";zd
certified public accountant 會計師 AB\Ya4O"9
charges 費用 "~r)_Ko
charge for remittances 匯水手續費 MG=8`J-`
charter 營業執照 D|Q7dIZm
chartered accountant 會計師 8#JX#<HEo
chattles 動產 6\I^]\YO
check 支票 }\S'oC\[
che stub 支票存根 {|>Wwa2e
closed account 己結清賬戶
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closing 結算 rxX4Cw]\"y
closing entries 結賬紀錄 O<Q8%Az
closing stock 期末存貨 "P#1=
closing the book 結賬 g/f6N
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columnar journal 多欄日記賬 aOd#f:{y
combination 聯合 +@^);b6
commission 佣金 BVeMV4
commodity 商品 wHs1ge (
common stock 普通股 Q;VuoHj!
company 公司 /;(ji?wN
compensation 賠償 d2Q*1Q@u
compound interest 複利 W9w*=
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consignee 承銷人 Ws|`E`6O
consignment 寄銷 9h6Oq(0b8
consignor 寄銷人 ";=!PL
consolidated balance sheet 合併資產負債表 u#EcR}=]
consolidated profit and loss account 合併損益表 \mh #MMp
consolidation 合併 ;<Z6Y3>I8
construction cost 營建成本 +={K -g7U
construction revenue 營建收入 3%?tUt
contract 合同 R)k\
control account 統制賬戶 {*B0lr`
copyright 版權 tgG*k$8z
corporation 公司 R`c[?U
cost 成本 <skqq+
cost accounting 成本會計 pml33^*<U
cost of labour 勞工成本 9}9VZ r?
cost of production 生產成本 Gqd|F>
cost of manufacture 製造成本 ~x8nC%qPvq
cost of sales 銷貨成本 #PD6LO
cost price 成本價格 ~C%I'z'
credit 貸方 {>1FZsR49t
credit note 收款通知單 YS^!'IyG/B
creditor 債權人 !
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crossed check 橫線支票 ,9bnR;f\
current account 往來活期賬戶 dWQsC|
current asset 流動資產 h*l$!nEN
current liability 流動負債 ?MRY*[$
current profit and loss 本期損益 4{F1GW
debit 借方
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debt 債務 4{kH;~
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debtor 債務人 ]w6Q? %'9
deed 契據 .c-a$39
deferred assets 遞延資產 4Wiy2
deferred liabilities 遞延負債 Zw9;g+9
delivery 交貨 q5R|
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delivery expense 送貨費 rT[qh+KWe
delivery order 出貨單 DO80HS3ZD
demand draft 即期匯票 1]G)41
demand note 即期票據 %nY\"
demurrage charge 延期費 L_!ShE
deposit 存款 HGGq;Nbm
deposit slip 存款單 VGQ~~U7}@
depreciation 折舊 ElQ?|HsQ6p
direct cost 直接成本 p@G7}'|eyA
direct labour 直接人工 NV4g5)D&L
director 董事 %BGg?&
discount 折扣 AChz}N$C
discount on purchase 進貨折扣
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