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。 "_WN[jm
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acceptance 承兌 Kip&YB%rk
account 賬戶 f'*-<sSr
accountant 會計員 QOWGQl%!
accounting 會計 ^ij0<*ca9
accounting system 會計制度 *vb"mB
accounts payable 應付賬款 0S{23L4C
accounts receivable 應收賬款 =5|7S&{
accumulated profits 累積利益 }3#\vn0gT
adjusting entry ?#123;整記錄 5$9$R(KU
adjustment ?#123;整 AQ,lLn+
administration expense 管理費用 <],{at` v
advances 預付 rB[
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advertising expense 廣告費 !T0I; j&
agency 代理 .+:iAnf
agent 代理人 :&BPKqKp
agreement 契約 :j&enP5R(q
allotments 分配數 AB3_|Tza~&
allowance 津貼 Z[?n{vD7
amalgamation 合併 H*W>v[>
amortization 攤銷 Ta?J;&<u]/
amortized cost 應攤成本 xC)bW,%
annuities 年金 M$K%e
applied cost 已分配成本 5u$.!l8Nl
applied expense 已分配費用 n>'(d*[e&
applied manufacturing expense 己分配製造費用 7]VR)VA M
apportioned charge 攤派費用 Wiis<^)
appreciation 漲價 EFX2>&mWo8
article of association 公司章程 YmV/[{
assessment 課稅 qAjtvc2
assets 資產 a/J<(sak~X
attorney fee 律師費 [ws
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audit 審計 im>(^{{r&
auditor 審計員 wps/{h,
average 平均數 }_+XN"}C
average cost 平均成本 5 ^{~xOM5
bad debt 壞賬 F-,gj{s
balance 餘額 [mtp
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balance sheet 資產負債表 a#p+.)Wm
bank account 銀行賬戶 u zZ|0
bank balance 銀行結存 X$kLBG[o_
bank charge 銀行手續費 *)K
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bank deposit 銀行存款 `D+zX
bank discount 銀行貼現 Mq>
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bank draft 銀行匯票 @\by`3*Q
bank loan 銀行借款 rL5=8l
bank overdraft 銀行透支 .<m]j;|6
bankers acceptance 銀行承兌 -E7mt`:d
bankruptcy 破產 N3G9o`k
bearer 持票人 _U~R
beneficiary 受益人 L.;b(b
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bequest 遺產 +#IUn
bill 票據 RC_Pj)
bill of exchange 匯票 iK}p#"si
bill of lading 提單 ?mH=3
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bills discounted 貼現票據 Ca |}i+
bills payable 應付票據 Gk
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bills receivable 應收票據 /H'- }C
board of directors 董事會 gPMR,TU
bonds 債券 V
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bonus 紅利 //8W"> u
book value 賬面價值 T}Tv}~!f
bookkeeper 簿記員 h"[B zX
bookkeeping 簿記 >iTmILA
branch office general ledger 支店往來賬戶 -zK>{)Z=q
broker 經紀人 A'EI1_3{
brought down 接前 N'b GL%
brought forward 接上頁 uda++^y:
budget 預算 pm
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by-product 副產品 bm#5bhX\|
by-product sales 副產品銷售 J&6p/'UPZ
capital 股本 >LPb>t5%p
capital income 資本收益 Y}[<KK}_
capital outlay 資本支出 dDS{XR
capital stock 股本 nlv,j&
capital stock certificate 股票 ;+75"=[YT
carried down 移後 YJ~<pH
carried forward 移下頁 R>c>wYt'f
cash 現金 y[McdlH m
cash account 現金賬戶 Gamn,c9
cash in bank 存銀行現金 U5"u
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cash on delivery 交貨收款 {\>4)TA
cash on hand 庫存現金 {C w.?JU
cash payment 現金支付 S257+ K9
cash purchase 現購 MZ38=nJ
cash sale 現沽 bd/A0i?C
cashier 出?#123;員
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cashiers check 本票 i9 aR#
certificate of deposit 存款單折 e=LrgRy+
certificate of indebtedness 借據 SGKAx<U
certified check 保付支票 *<\`"C;
certified public accountant 會計師 WsbVO|C
charges 費用 NVzo)C8kb
charge for remittances 匯水手續費 2P:X_:`~[
charter 營業執照 5 3pW:`
chartered accountant 會計師 v7(7WfqP
chattles 動產 Yo %U{/e
check 支票 rl.K{Uad
che stub 支票存根 K+Him]
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closed account 己結清賬戶
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closing 結算 DT-
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closing entries 結賬紀錄 $z!G%PO1%
closing stock 期末存貨 1V,@uY)s
closing the book 結賬 K qJE?caw
columnar journal 多欄日記賬 hT%fM3|,e
combination 聯合 -UEi
commission 佣金 |-JG _i
commodity 商品 q%,86A>
common stock 普通股 .$~3RjM
company 公司 10Eun }
compensation 賠償 B2r[oT R
compound interest 複利 L\mF[Kd#+T
consignee 承銷人 ^S|qGu,G
consignment 寄銷 <HnJD/g
consignor 寄銷人 Nd(3q]{
consolidated balance sheet 合併資產負債表 !$98U~L
consolidated profit and loss account 合併損益表 ,|c;x1|O
consolidation 合併 A^}#
construction cost 營建成本
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construction revenue 營建收入 o"Xv)#g&
contract 合同 JOuy_n
control account 統制賬戶 2:Yvr_L
copyright 版權 e,Cc.T\o
corporation 公司 :G6CWE
cost 成本 W(s5mX,Kv
cost accounting 成本會計
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cost of labour 勞工成本 p+g=Z<?`
cost of production 生產成本 .?:#<=1
cost of manufacture 製造成本 cQ1[x>OcU
cost of sales 銷貨成本 #;99vw
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cost price 成本價格 t
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credit 貸方 dQ;8,JzIw&
credit note 收款通知單 ;):;H?WS|A
creditor 債權人 5v oL@w>
crossed check 橫線支票 j f4<LmR
current account 往來活期賬戶 HB#!Dv&'
current asset 流動資產 p7AsNqEp
current liability 流動負債 .S:(O+#Gm
current profit and loss 本期損益 {_tq6ja-<
debit 借方
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debt 債務 Ek
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debtor 債務人 NcbW"Qv3
deed 契據 nYyKz
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deferred assets 遞延資產 F
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deferred liabilities 遞延負債 mfj%-)l9
delivery 交貨 /w?zO,!
delivery expense 送貨費 `Cd!
delivery order 出貨單 uj)vh
demand draft 即期匯票 ADF<5#I
demand note 即期票據 '-(Z.e~e
demurrage charge 延期費 Cn=#oE8(A
deposit 存款 L_T+KaQCH
deposit slip 存款單 ){mqo%{SO
depreciation 折舊 7%$3`4i`O
direct cost 直接成本 Vk`Uz1*
direct labour 直接人工 #"oLz"{
director 董事 d_ :f-
discount 折扣 W
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discount on purchase 進貨折扣 =,6X_m
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