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。 ?<F([
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acceptance 承兌 k5>UAea_
account 賬戶 `}`Q qv
accountant 會計員 FI: H/e5[
accounting 會計 5=*i!c
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accounting system 會計制度 3XB`|\:
accounts payable 應付賬款 auGK2i
accounts receivable 應收賬款
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accumulated profits 累積利益
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adjusting entry ?#123;整記錄 p8XvfM
adjustment ?#123;整 ]i075bO/
administration expense 管理費用 p5qfv>E8)
advances 預付 sCJ|U6Q-
advertising expense 廣告費 Pm#/j;
agency 代理 ]O}e{Q>
agent 代理人 ` Ft-1eE
agreement 契約 #yIHr&'oX
allotments 分配數 hlreeXv
allowance 津貼 _1RvK? ;.{
amalgamation 合併 <o9i;[+H-
amortization 攤銷 2!LDrvPP
amortized cost 應攤成本 KaMg[G
annuities 年金 Z^Um\f
applied cost 已分配成本 D?%[du:V
applied expense 已分配費用 Wgs6}1bg
applied manufacturing expense 己分配製造費用 tBkgn3w
apportioned charge 攤派費用 CT_tJ
appreciation 漲價 Vo^J2[U
article of association 公司章程 x~uDCbL
assessment 課稅 '4 d4i
assets 資產 DZmVm['l
attorney fee 律師費 I*j~5fsS'
audit 審計 ~-NSIV:f
auditor 審計員 wEq&O|Vj
average 平均數 *.eeiSi{
average cost 平均成本 R|}4H*N
bad debt 壞賬 Qu Mv1)n
balance 餘額 l?IeZisX
balance sheet 資產負債表 G
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bank account 銀行賬戶 prt(xr4@
bank balance 銀行結存 z9&j
bank charge 銀行手續費 BPkL3Ev1V
bank deposit 銀行存款
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bank discount 銀行貼現 %CYo,
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bank draft 銀行匯票 !"<rlB,J
bank loan 銀行借款 /2d>nj
bank overdraft 銀行透支 D^>d<LX
bankers acceptance 銀行承兌 $DfK}CT
bankruptcy 破產 FZ%h7Oe
bearer 持票人 L'a+1O1q&i
beneficiary 受益人 '/XP4B\(E
bequest 遺產 Z" H; t\P
bill 票據 &b^_~hB:q
bill of exchange 匯票 E@otV6Wk[@
bill of lading 提單 9W(&g)`
bills discounted 貼現票據 #b&tNZ4!_
bills payable 應付票據 l
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bills receivable 應收票據 ;X]B0KFe7
board of directors 董事會 XPf{R619
bonds 債券 yogL8V-^4
bonus 紅利 m;
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book value 賬面價值 @1xVWSF
bookkeeper 簿記員 <K&A/Ue
bookkeeping 簿記 EKcPJ\7
branch office general ledger 支店往來賬戶 'bLP#TAzf
broker 經紀人 6wu`;>
brought down 接前 -1B. A
brought forward 接上頁 :zo5`[P
budget 預算 *k#"@
by-product 副產品 KwMt@1Z
by-product sales 副產品銷售 Eo^m; p5
capital 股本 a+J>
capital income 資本收益 w^zqYGxG)
capital outlay 資本支出 !%}n9vr!}\
capital stock 股本 ^S;{;c
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capital stock certificate 股票 oB!Y)f6H1
carried down 移後 -3?
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carried forward 移下頁 @i(9
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cash 現金 /N%i6t<xU
cash account 現金賬戶 JW><&hY$"
cash in bank 存銀行現金 wmVb0~[
cash on delivery 交貨收款 <]%6x[
cash on hand 庫存現金 /kyO,g$9
cash payment 現金支付 7neJV
cash purchase 現購 t\QLj&h}E
cash sale 現沽 qHgtd+
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cashier 出?#123;員 X%<qHbKB,
cashiers check 本票 G na%|tUz|
certificate of deposit 存款單折 u/|@iWK:
certificate of indebtedness 借據 ?5ZvvAi
certified check 保付支票 3^&`E}r
certified public accountant 會計師 (||qFu9a
charges 費用 5*A5Y E-
charge for remittances 匯水手續費 ~.G$0IJY
charter 營業執照 z__t8yc3
chartered accountant 會計師 6~ y'
chattles 動產
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check 支票 #6#n4`%ER
che stub 支票存根 Xl2g Hh
closed account 己結清賬戶 h*JN0O<b
closing 結算 x.t&NP^V)
closing entries 結賬紀錄 j3%Wrt
closing stock 期末存貨 j+-`P5
closing the book 結賬 i"
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columnar journal 多欄日記賬 ^J-Xy\X
combination 聯合 [~|k;\2 +
commission 佣金 YR~e_cA:
commodity 商品 [S]q'c)
common stock 普通股 3SbZD
company 公司 9?hF<}1XH}
compensation 賠償 5CcX'*P
compound interest 複利 b
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consignee 承銷人 D}}?{pe
consignment 寄銷 gn/]1NNfR
consignor 寄銷人 ;c]O
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consolidated balance sheet 合併資產負債表 u=s,bt,"5
consolidated profit and loss account 合併損益表 <4;,
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consolidation 合併 '^WR5P<8c
construction cost 營建成本 D
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construction revenue 營建收入 }oG6XI9
contract 合同 8r[TM
control account 統制賬戶 W[`ybGR<
copyright 版權 ,#;`f=aqTG
corporation 公司 '>1M~B
cost 成本 [cEGkz
cost accounting 成本會計 6A5.n?B{
cost of labour 勞工成本 :O@n6%pSL
cost of production 生產成本 TBJ?8W(
cost of manufacture 製造成本 @VOegf+N
cost of sales 銷貨成本 5"3`ss<m
cost price 成本價格 9cN@y<_I
credit 貸方 3j$,L(
credit note 收款通知單 M Tl
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creditor 債權人 Ufi#y<dP
crossed check 橫線支票 *UW 8|\;
current account 往來活期賬戶 *wmkcifF;
current asset 流動資產 0)h.[O8@>
current liability 流動負債 u:(=gj,~x
current profit and loss 本期損益 Ho/tCU|w
debit 借方 =z9,=rR4
debt 債務 x~Z7p)D_<
debtor 債務人 _'V o3b
deed 契據 "N&ix*($
deferred assets 遞延資產 7u^wO<
deferred liabilities 遞延負債
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delivery 交貨 e'G3\h}#
delivery expense 送貨費 5Y`4%*$
delivery order 出貨單 %j1 7QD8
demand draft 即期匯票 ]
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demand note 即期票據 OraT$lV)_
demurrage charge 延期費 buzpmRoN)
deposit 存款 d72
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deposit slip 存款單 RDQ]_wsyKG
depreciation 折舊 "
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direct cost 直接成本 XZ$g~r
direct labour 直接人工 ]!P6Z?
director 董事 5M
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discount 折扣 .uX(-8n ~
discount on purchase 進貨折扣 c; .y
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