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。 p8>%Mflf
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acceptance 承兌 #uvJH8)D
account 賬戶
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accountant 會計員 iD_TP
accounting 會計 ?Myh7
accounting system 會計制度 pM$ @m]
accounts payable 應付賬款 YMzBAf
accounts receivable 應收賬款 %v=!'?VT
accumulated profits 累積利益 78Y@OL_$
adjusting entry ?#123;整記錄 gY5l.&
adjustment ?#123;整 /6tcSg)
administration expense 管理費用 S!dHNA:iU
advances 預付 Lo`
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advertising expense 廣告費 zG%
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agency 代理 gA:TL{X0
agent 代理人 h7W}OF_=y
agreement 契約 G}Z4g
allotments 分配數 z^`]7
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allowance 津貼 W<'<'z5
amalgamation 合併 &?<AwtNN
amortization 攤銷 :YvbU Y
amortized cost 應攤成本 ;93KG4a
annuities 年金 >4)g4~'n!
applied cost 已分配成本 $Z6D:"
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applied expense 已分配費用 dr]
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applied manufacturing expense 己分配製造費用 j$PI,`
apportioned charge 攤派費用 u
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appreciation 漲價 +VOb
article of association 公司章程 UKs$W`
assessment 課稅 mK\a
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assets 資產 .E<Dz
attorney fee 律師費 Uf2:gLrF
audit 審計 xZ ;bMxZ
auditor 審計員 n2'|.y}Um:
average 平均數 h6QWH
average cost 平均成本 &oN/_7y
bad debt 壞賬 42@a(#z(U
balance 餘額 DrS?=C@
balance sheet 資產負債表 otq,R6 ^
bank account 銀行賬戶 yYX :huw
bank balance 銀行結存 wRbw
bank charge 銀行手續費 Gpu_=9vzv
bank deposit 銀行存款 *.8:'F
bank discount 銀行貼現 OmNn,PCl8
bank draft 銀行匯票 pt})JMm
bank loan 銀行借款 chLeq
bank overdraft 銀行透支 q$ >_WF#||
bankers acceptance 銀行承兌 cjT[P"5$
bankruptcy 破產 # #>a&,
bearer 持票人 [=~!w_
beneficiary 受益人 <!!nI%NC
bequest 遺產 Iw
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bill 票據 <.$,`m,
bill of exchange 匯票 3^ ~Zj95M
bill of lading 提單 j+0.=#{??
bills discounted 貼現票據 G"Pj6QUva
bills payable 應付票據 )E~mJln
bills receivable 應收票據 ZR
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board of directors 董事會 04\Ta
bonds 債券 8p,>y(o
bonus 紅利 P#
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book value 賬面價值 =ZMF ]|
bookkeeper 簿記員 |_I[1%&`N
bookkeeping 簿記 ,\>g
branch office general ledger 支店往來賬戶 1.dX)^\
broker 經紀人 ,v_B)a_E
brought down 接前 iiN?\OO^~
brought forward 接上頁 ^ 0eO\wc?O
budget 預算 f?m5pax|
by-product 副產品 Nh:4ys!P
by-product sales 副產品銷售 i-"<[*ePd
capital 股本 JP%RTGu
capital income 資本收益 ?o>6S
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capital outlay 資本支出 @Yarz1
capital stock 股本 JU2P%3
capital stock certificate 股票 PL!tk^;6-
carried down 移後 40+fGRyOL
carried forward 移下頁 /J.0s0@
cash 現金 w(#:PsMo<
cash account 現金賬戶 E6Q91Wz9f
cash in bank 存銀行現金 w= B
cash on delivery 交貨收款 tnJ`D4
cash on hand 庫存現金 2;}xN! 8
cash payment 現金支付 e
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cash purchase 現購 n4R]+&*
cash sale 現沽 ULck
cashier 出?#123;員 l3\9S#3-^
cashiers check 本票 8_Jj+
certificate of deposit 存款單折 BArJ"t*/z
certificate of indebtedness 借據 <L%HG
certified check 保付支票 P;>!wU~
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certified public accountant 會計師 &gJW6<
charges 費用
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charge for remittances 匯水手續費 xpz`))w
charter 營業執照 _rG-#BKW8L
chartered accountant 會計師 P 4H*jy@?
chattles 動產 sgD@}":m
check 支票 $'y1Po'2
che stub 支票存根 4a1BGNI%SW
closed account 己結清賬戶 eoC<a"bJ>
closing 結算 \Qp}|n1JY
closing entries 結賬紀錄 03] r*\
closing stock 期末存貨 g\qX7nIH?
closing the book 結賬 XWc|[>iO
columnar journal 多欄日記賬 R rxRa[{Z
combination 聯合 &'NQ)Dn
commission 佣金 @X|ok*v`
commodity 商品 vg5E/+4gp%
common stock 普通股 z3ZuC{
company 公司 EI<"DB
compensation 賠償 Vj29L?3
compound interest 複利 83B\+]{hD
consignee 承銷人 D8a)( wm
consignment 寄銷 0:HC;J
consignor 寄銷人 s^obJl3
consolidated balance sheet 合併資產負債表 }@3$)L%n_u
consolidated profit and loss account 合併損益表 <%he
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consolidation 合併 ~xP
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construction cost 營建成本 ,,XS;X?
construction revenue 營建收入 +7`u9j.
contract 合同 = SA
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control account 統制賬戶 RLv&,$$0
copyright 版權 uAC hu]
corporation 公司 BzN/6VEw
cost 成本 ,I("x2
cost accounting 成本會計 {6ajsy5=
cost of labour 勞工成本 T3 =)
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cost of production 生產成本 ;.L!%$0i#
cost of manufacture 製造成本 NT'Ie]|
cost of sales 銷貨成本 hcj{%^p
cost price 成本價格 pVdhj^n
credit 貸方 fQ^h{n
credit note 收款通知單 -v;iMEZ)
creditor 債權人 :u,2"]
crossed check 橫線支票 ><MGZ?-N
current account 往來活期賬戶 oC5gME"2
current asset 流動資產 t!NrB X
current liability 流動負債 <Wp`[S]r
current profit and loss 本期損益 #d3[uF]OmW
debit 借方 )kFme=
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debt 債務 mI2|0RWI)l
debtor 債務人 *sIi$1vHu
deed 契據 g8C+1G8
deferred assets 遞延資產 (M4]#5
deferred liabilities 遞延負債 JiG8jB7%}
delivery 交貨 bDxPgb7
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delivery expense 送貨費 D86K$IT
delivery order 出貨單 ]%b0[7[
demand draft 即期匯票 lv*Wnn@k
demand note 即期票據 @oUf}rMiDa
demurrage charge 延期費 /^nP_ID
deposit 存款 0%v ixR52
deposit slip 存款單 ZKVp[A
depreciation 折舊 {9y9Kr|(P:
direct cost 直接成本 |j\eBCnH3
direct labour 直接人工 =f/avGX
director 董事 5;r({J
discount 折扣 ZS07_6.~
discount on purchase 進貨折扣 F0DPS:c
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