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。 :Hb`vH3x
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acceptance 承兌
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account 賬戶
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accountant 會計員 i/C%
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accounting 會計 .>r3ZwrE'
accounting system 會計制度 %${$P+a`D
accounts payable 應付賬款 %=*|:v
accounts receivable 應收賬款 8kcMgCO
accumulated profits 累積利益 x'?p?u~[
adjusting entry ?#123;整記錄 PPFt
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adjustment ?#123;整 jPo,mz&^
administration expense 管理費用 %t6-wWM97
advances 預付 N)D+FV29y
advertising expense 廣告費 )l!
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agency 代理 OXpN8Dh5
agent 代理人 y'b*Dk{
agreement 契約 /9gn)q2f(
allotments 分配數 ZDL1H3
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allowance 津貼 ~uq010lMno
amalgamation 合併 6&;GC<].(y
amortization 攤銷 )\D{5j
amortized cost 應攤成本 [aA@V0l
annuities 年金 >r\GB#\5
applied cost 已分配成本 zjow %
applied expense 已分配費用 ;!VxmZ:j[
applied manufacturing expense 己分配製造費用 nhMxw@ Z\
apportioned charge 攤派費用 =Yl ea,S
appreciation 漲價 v,*C>u\3s
article of association 公司章程 a6;[Z
assessment 課稅 !&b|
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assets 資產 $kN=45SR
attorney fee 律師費 1,h:|
audit 審計 "P|n'Mx
auditor 審計員 R{Zd ]HT
average 平均數 'ZI8nMY
average cost 平均成本 ?Be}{Qqlg
bad debt 壞賬 l(87s^_
balance 餘額 XC;Icr)
balance sheet 資產負債表 KIv_
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bank account 銀行賬戶 ![Gn0X?]
bank balance 銀行結存 :Cx|(+T
bank charge 銀行手續費 <FU?^*~
bank deposit 銀行存款 gd7r9yV
bank discount 銀行貼現 %GY'pQz
bank draft 銀行匯票 =+mb@#="m
bank loan 銀行借款 vR!g1gI23
bank overdraft 銀行透支 ilK*Xo
bankers acceptance 銀行承兌 ?_bFe![q
bankruptcy 破產 Nc4;2~XwRp
bearer 持票人 _A!Fp0}`
beneficiary 受益人 6@8t>"}
bequest 遺產 ,m]5j_< }
bill 票據 VZr:yE
bill of exchange 匯票 flC%<V%'-
bill of lading 提單 [PUu9rz#
bills discounted 貼現票據 eBxm
bills payable 應付票據 Mh~}RA"H
bills receivable 應收票據 NZ i3U
board of directors 董事會 .1;UEb|T
bonds 債券 )kI**mI}
bonus 紅利 =z"+)N
book value 賬面價值 ~AYl eM
bookkeeper 簿記員
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bookkeeping 簿記 4P1}XYD-2
branch office general ledger 支店往來賬戶 *@PM,tS;
broker 經紀人 0mUVa=)D
brought down 接前 QM3DB
brought forward 接上頁 [yk-<}#B
budget 預算 :EQ{7Op`
by-product 副產品 -j]k^
by-product sales 副產品銷售 X|Y(* $?D7
capital 股本 ^5Lk}<utw
capital income 資本收益 J+E,Ui ZU
capital outlay 資本支出 #I453
capital stock 股本 wz69Yw7
capital stock certificate 股票 s^eiym P
carried down 移後 M:}u|
carried forward 移下頁 R^/SBrWve
cash 現金 :yD>Tn;1
cash account 現金賬戶 /A-WI x
cash in bank 存銀行現金 xIa7F$R 0
cash on delivery 交貨收款 /qIl)+M
cash on hand 庫存現金 cXqYO|3/M
cash payment 現金支付 {LF4_9 =
cash purchase 現購 io+V4m
cash sale 現沽 ;TWLo_
cashier 出?#123;員 jmkOu5@
cashiers check 本票 *QiQ,~Ep
certificate of deposit 存款單折 Qw'905;(
certificate of indebtedness 借據 ~o%igJ
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certified check 保付支票 zX&SnT1~
certified public accountant 會計師 Q7XOO3<):
charges 費用 thJ~*
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charge for remittances 匯水手續費 ZzupK^5Z
charter 營業執照 jO&*E'pk
chartered accountant 會計師 [DM0'4
chattles 動產 eyyME c!
check 支票 'v V7@@
che stub 支票存根 4_=2|2Wz[
closed account 己結清賬戶 *$vH]>)p
closing 結算 (n*:LS=0
closing entries 結賬紀錄 s||" } l
closing stock 期末存貨 E(PBV
closing the book 結賬 I!S Eb
columnar journal 多欄日記賬 -<6?ISF2
combination 聯合 1Q>nS[
commission 佣金 GcdJf/k
commodity 商品 G7nhUg
common stock 普通股 @GFB{ ;=
company 公司 /!?LBtqy
compensation 賠償 3@gsKtA&H4
compound interest 複利 a^p#M
consignee 承銷人 rR#Ditn^
consignment 寄銷 >SK:b/i
consignor 寄銷人 )?$[iu7 s
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 IQ
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consolidation 合併 VX$WL"A
construction cost 營建成本 '*b]$5*p
construction revenue 營建收入 K@O^\
contract 合同 =+!l8o&o,
control account 統制賬戶 cQK-Euum
copyright 版權 !,m
corporation 公司 :dSda,!z
cost 成本 {?H5Pw>{%h
cost accounting 成本會計 hL&$` Q
cost of labour 勞工成本 X@\W*
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cost of production 生產成本 lhGJ/By- -
cost of manufacture 製造成本 -
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cost of sales 銷貨成本 5.9
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cost price 成本價格 +P2oQ_Fk`9
credit 貸方 {rUg,y{v
credit note 收款通知單 G@k]rwub
creditor 債權人 -r={P_E6
crossed check 橫線支票 y QW7ng7D0
current account 往來活期賬戶 aj1]ZT\
current asset 流動資產 |vI`u[P
current liability 流動負債 nF,F#V8l
current profit and loss 本期損益 %y6(+I#P
debit 借方 N,Eap K
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debt 債務 $^ws#}j
debtor 債務人 K*>%,mP$i
deed 契據 I,{YxY[$7
deferred assets 遞延資產 6c-/D.M
deferred liabilities 遞延負債 ?*fY$93O
delivery 交貨 0<uek
delivery expense 送貨費 8W\yM;'
delivery order 出貨單 5 #K*75>
demand draft 即期匯票 C`[<6>&y
demand note 即期票據 GJeG7xtJKl
demurrage charge 延期費 q>$MqKWM
deposit 存款 . <"XE7
deposit slip 存款單 s?w2^<P
depreciation 折舊 dHc\M|HCC
direct cost 直接成本 tVAi0`DV
direct labour 直接人工 ubcB<=xb
director 董事 V?uT5.B2
discount 折扣 NKu[6J?)
discount on purchase 進貨折扣 MCKN.f%lP
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