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。 0#G@F5; <
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acceptance 承兌 Vb @lK~
account 賬戶 J#'8]p3E
accountant 會計員 d6+$[4w
accounting 會計 n 9>**&5L
accounting system 會計制度 OH
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accounts payable 應付賬款 ikd1KF+I
accounts receivable 應收賬款 eIDrN%3
accumulated profits 累積利益 m{gw:69h
adjusting entry ?#123;整記錄 Wa5B
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adjustment ?#123;整 79*f <Gr
administration expense 管理費用 T?g%I
advances 預付 Te6cw+6
advertising expense 廣告費 XN^l*Q?3n
agency 代理
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agent 代理人 +$YHdgZ.
agreement 契約 BHu%x|d
allotments 分配數 ('~}$%C
allowance 津貼 nl-y0xD9c
amalgamation 合併 y3 "+4e
amortization 攤銷 v]GQb
amortized cost 應攤成本 5O%?J-Hp
annuities 年金 :Ahw{z`H#
applied cost 已分配成本 oh0*b h
applied expense 已分配費用 'NNfzh
applied manufacturing expense 己分配製造費用 L9$`zc
apportioned charge 攤派費用 ["_+~*
appreciation 漲價 ?CD[jX}!
article of association 公司章程 *B)J(^M!q
assessment 課稅 s'^sT=b
assets 資產 ,p>@:C/M
attorney fee 律師費 JKz]fgOd$
audit 審計 %Ze]6TP/><
auditor 審計員 tfCK^{
average 平均數 :w<Ga8\tZ
average cost 平均成本 vlq L
bad debt 壞賬 $(]E$ek
balance 餘額 sj 3[ny;b
balance sheet 資產負債表 F.{$HJ
bank account 銀行賬戶 2b/Cs#-
bank balance 銀行結存 h e[2,
bank charge 銀行手續費 kQ`p\}7_
bank deposit 銀行存款 - i#Kpf
bank discount 銀行貼現 yNhRh>l
bank draft 銀行匯票 QuIZpP=
bank loan 銀行借款 #O lPnP 2
bank overdraft 銀行透支 &Nw[J5-"k
bankers acceptance 銀行承兌 X7rsO^}W
bankruptcy 破產 I8/tD|3
bearer 持票人 4(dgunP
beneficiary 受益人 Bm5\*Xd1(
bequest 遺產 \4KV9wm
bill 票據 W1&"dT@
bill of exchange 匯票 %i.Prckrb
bill of lading 提單 +1]A$|qyW
bills discounted 貼現票據 X4<Y5?&0
bills payable 應付票據 FR']Rj
bills receivable 應收票據 bao"iv~z
board of directors 董事會 DLN zH
bonds 債券 7]_zWx,r
bonus 紅利 P]O=K
book value 賬面價值 8+ ]'2{
bookkeeper 簿記員 @R Jr
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bookkeeping 簿記 CK#i 6!~r
branch office general ledger 支店往來賬戶 <1#hX(Q
broker 經紀人 )O2IEwPd.
brought down 接前 :=*V i`
brought forward 接上頁 @*roW{
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budget 預算 J$U_/b.mk
by-product 副產品 q8!]x-5$6j
by-product sales 副產品銷售 *c>B-Fo/D
capital 股本 nkzH}F=<
capital income 資本收益 ~RH)iI
capital outlay 資本支出 ";;!c. !^
capital stock 股本 (((|vI3 <
capital stock certificate 股票 a 2[
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carried down 移後 &smZ;yb|'h
carried forward 移下頁 <Uc
cash 現金 ?G<ISiABQC
cash account 現金賬戶 k=cDPu -
cash in bank 存銀行現金 -Iis/X
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cash on delivery 交貨收款 g;Zy3
cash on hand 庫存現金 z8XWp[K
cash payment 現金支付 "|Kag|(qB
cash purchase 現購 <I#M^}`
cash sale 現沽 +4Fw13ADE
cashier 出?#123;員 dUUg}/
cashiers check 本票 os7x
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certificate of deposit 存款單折 hV+=hX<h
certificate of indebtedness 借據 r@}8TE*|P
certified check 保付支票 A+j!VM
certified public accountant 會計師 eL<jA9cJ9
charges 費用 !b=W>5h
charge for remittances 匯水手續費 0cDP:EzR;
charter 營業執照 vOLa.%X]h
chartered accountant 會計師 yzMGZi`ut
chattles 動產 @j"6f|d
check 支票 H@u5&
che stub 支票存根 rP}[>
closed account 己結清賬戶 _u'y7-
closing 結算 pSI8"GwQ
closing entries 結賬紀錄 -$X4RS
closing stock 期末存貨 ` Z/ MQ
closing the book 結賬 $}'(%\7"
columnar journal 多欄日記賬 -w>ss&
combination 聯合 Rt:^'Qi$!
commission 佣金 LlS~J K
commodity 商品 1Vx5tOq
common stock 普通股 >q0%yh-
company 公司 !Qf*d;wxn(
compensation 賠償 CxNxb)c &
compound interest 複利 w0+X;aId
consignee 承銷人 J .VZD
consignment 寄銷 $7ix(WL<%
consignor 寄銷人 Yg,;l-1
consolidated balance sheet 合併資產負債表 ^ g|VZN
consolidated profit and loss account 合併損益表 G%,
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consolidation 合併 B^]PKjLNZ
construction cost 營建成本 4 R(m$!E!
construction revenue 營建收入 |2%|=
contract 合同 Nd+1r|e'
control account 統制賬戶 s2GF*{
copyright 版權 !%D';wQ,/
corporation 公司 x(xi%?G
cost 成本 ,p OGT71
cost accounting 成本會計 kN78j
cost of labour 勞工成本 Ibu9AwPm
cost of production 生產成本 {ya.
cost of manufacture 製造成本 fm`V 2'Rm
cost of sales 銷貨成本 #9Jr?K43
cost price 成本價格 4 ob W>
credit 貸方 :e nR8MS
credit note 收款通知單 ?Pp*BB,*y
creditor 債權人 8e3eQ
crossed check 橫線支票 aidQ,(PDj
current account 往來活期賬戶 1DhC,)+D}q
current asset 流動資產 "M!m-]
current liability 流動負債 >;'0ymG.`
current profit and loss 本期損益 HZZZ [km
debit 借方 eU@Mv5&6
debt 債務 ""XAUxo
debtor 債務人 )5LT!14
deed 契據 >*VvV/UU
deferred assets 遞延資產 w$AR
deferred liabilities 遞延負債 CoNaGb
delivery 交貨 1:<(Q2X%
delivery expense 送貨費 DyCzRkH
delivery order 出貨單 ,z>-_HOnw
demand draft 即期匯票 )\ceanS
demand note 即期票據 |bnYHP$!
demurrage charge 延期費 'QxJU$
deposit 存款 9#@s(s
deposit slip 存款單 L!zdrCM
depreciation 折舊 R:YVmqd
direct cost 直接成本 \20}/&
direct labour 直接人工 5cinI^x)f
director 董事 Xd5s8C/}
discount 折扣 LUId<We
discount on purchase 進貨折扣 !cYID \}S,
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