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 2V+[:>F
account 賬戶 <sGioMr
accountant 會計員 &j{IG`Trl
accounting 會計 Qej<(:J5
accounting system 會計制度 OW> >6zM
accounts payable 應付賬款 {`L,F
accounts receivable 應收賬款 6XVJ/qZ
accumulated profits 累積利益 N *n?hN
adjusting entry ?#123;整記錄 z5[Qh<M
adjustment ?#123;整 FEA/}*2F
administration expense 管理費用 z
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advances 預付 6XeqK*r*
advertising expense 廣告費 R ta_\Aj!
agency 代理 #M[Cq= 2
agent 代理人 N9f;X{
agreement 契約 Y:'c<k
allotments 分配數 &gm/@_
allowance 津貼 "r{
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amalgamation 合併 =OA7$z[
amortization 攤銷 rf&nTDaWI
amortized cost 應攤成本 jin
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annuities 年金 ]b&qC
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applied cost 已分配成本 GlXzH1wZ
applied expense 已分配費用 FC8=
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applied manufacturing expense 己分配製造費用 ."v&?o
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apportioned charge 攤派費用 :OY7y`hRG
appreciation 漲價 &\r_g!Mh
article of association 公司章程 QV%eTA
assessment 課稅 KH1/B_.\V
assets 資產 LGVGr
attorney fee 律師費 jCt[I5"+z
audit 審計 FEg&EYI
auditor 審計員 UC9w T
average 平均數 *
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average cost 平均成本 'P-FeN^
bad debt 壞賬 HmEU;UbO-
balance 餘額 ?DJ,YY9P
balance sheet 資產負債表 LZ~$=<
bank account 銀行賬戶 <.6$zcW
bank balance 銀行結存
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bank charge 銀行手續費 4T#Z[B[
bank deposit 銀行存款 RFm9dHI27
bank discount 銀行貼現 `\S~;O
bank draft 銀行匯票 F(:]lM|
bank loan 銀行借款 RD p(Ci
bank overdraft 銀行透支 q|ZQsFZ
bankers acceptance 銀行承兌 DcLx[C
bankruptcy 破產 Ucok&)7-
bearer 持票人 )8Sm}aC
beneficiary 受益人 [k6 5i
bequest 遺產 o
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bill 票據 )kNyl@m
bill of exchange 匯票 [ 5kaF"
bill of lading 提單 !.k
bills discounted 貼現票據 axi%5:I
bills payable 應付票據 #9Dixsl*Q
bills receivable 應收票據 w-MnJ(r
board of directors 董事會 uBC*7Mkm
bonds 債券 1Q$Z'E}SK@
bonus 紅利 f_Q_qckB%x
book value 賬面價值 ^?tF'l`
bookkeeper 簿記員 kQm\;[R
bookkeeping 簿記 pfvNVu
branch office general ledger 支店往來賬戶 ;HaG-c</
broker 經紀人 iP JZ%
brought down 接前 L$FLQyDR
brought forward 接上頁 nZM|8
budget 預算 SQbnn"
by-product 副產品 `ja**re
by-product sales 副產品銷售 kST
capital 股本 /z+}xRS
capital income 資本收益 )f0t
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capital outlay 資本支出 QJ
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capital stock 股本 Fu (I<o+T-
capital stock certificate 股票 m:~s6c6H
carried down 移後 R3$eq
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carried forward 移下頁 {N$G|bm]u<
cash 現金 wLC|mB
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cash account 現金賬戶 hQgi--Msw'
cash in bank 存銀行現金 ;wz
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cash on delivery 交貨收款 g=:C/>g
cash on hand 庫存現金 I
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cash payment 現金支付 NLC}XL
cash purchase 現購 vf(\?Js,
cash sale 現沽 _D(F[p|
cashier 出?#123;員 w]\O3'0Js
cashiers check 本票 A
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certificate of deposit 存款單折 E-irB/0
certificate of indebtedness 借據 \^3\_T&6
certified check 保付支票 9oY%v7
certified public accountant 會計師 *Ta*0Fr=9|
charges 費用 }45&s9m=
charge for remittances 匯水手續費 cQUmcK/,
charter 營業執照 lG;sDR|)(
chartered accountant 會計師 8\t~*@"
chattles 動產 D{/GjFO
check 支票 d7tH~9GX8
che stub 支票存根 |k+Y >I&
closed account 己結清賬戶 y_8 8I:O
closing 結算 I"9S
closing entries 結賬紀錄 / '}O-h
closing stock 期末存貨
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closing the book 結賬 z&d&Ky
columnar journal 多欄日記賬 dd>stp
combination 聯合 x5 3aGi|
commission 佣金 Vo"\nj
commodity 商品 KaHjL&!
common stock 普通股 WrL&$dEJ?M
company 公司 #Gs] u
compensation 賠償 B}YB%P_CWs
compound interest 複利 >t
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consignee 承銷人 <D
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consignment 寄銷 j#0@%d
consignor 寄銷人 Jpws1~
consolidated balance sheet 合併資產負債表 {v56k8uZ
consolidated profit and loss account 合併損益表 TgVvp0F;
consolidation 合併 O%y.
construction cost 營建成本 a4L8MgF&$-
construction revenue 營建收入 N'!a{rF
contract 合同 3j(GcR9
control account 統制賬戶 o6ec\v!l-
copyright 版權 Ylll4w62N
corporation 公司 sUcx;<|BC
cost 成本 uJm9h(xq
cost accounting 成本會計 vVmoV0kGt
cost of labour 勞工成本 O!kBp(?]
cost of production 生產成本 Qhsh{muw(
cost of manufacture 製造成本 a&p|>,WS
cost of sales 銷貨成本 z'JtH^^Z
cost price 成本價格 Uo<d]4p
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credit 貸方 [&y{z-D>
credit note 收款通知單 try'%0}>
creditor 債權人 'q8T*|/
crossed check 橫線支票 !&Vp5]c
current account 往來活期賬戶 U`D/~KJ{Y
current asset 流動資產 I8)x0)Lx
current liability 流動負債 S.aSNH<
current profit and loss 本期損益 3VbMW, _&"
debit 借方 tpO%)*
debt 債務 \IbGNV`q
debtor 債務人 Ua)ARi %
deed 契據 aRdzXq#x
deferred assets 遞延資產 fa;\4#
deferred liabilities 遞延負債 [*Nuw_l
delivery 交貨 Q-_&5/G
delivery expense 送貨費 iVLfAN @
delivery order 出貨單 r*fZS$e
demand draft 即期匯票 F?? })YX
demand note 即期票據 /mX/
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demurrage charge 延期費 &xo,49`!
deposit 存款 (PE x<r1
deposit slip 存款單 9o"k
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depreciation 折舊 d:.S]OI0
direct cost 直接成本 7,ysixY
direct labour 直接人工 z;JyHC)
director 董事 5fMVjd
discount 折扣 Va"Q1 *"
discount on purchase 進貨折扣 Stq&^S\x69
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