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。 11Kbj`sRZ
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acceptance 承兌
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account 賬戶 *Vk%"rwaG
accountant 會計員 WB S~e
accounting 會計 1( V>8}zn
accounting system 會計制度 TV$Pl[m
accounts payable 應付賬款 8nOMyNpy~M
accounts receivable 應收賬款 $+` YP
accumulated profits 累積利益 &h=O;?dO
adjusting entry ?#123;整記錄 #*^vd{fl
adjustment ?#123;整 +dWx?$n
administration expense 管理費用 hQ!sl O
advances 預付
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advertising expense 廣告費 qTK\'trgx]
agency 代理 !;'.mMO&%
agent 代理人 -!E ))|A
agreement 契約 G([8Q8B4+
allotments 分配數 {3=\x
allowance 津貼 6< x0e;>
amalgamation 合併 b2;+a(
amortization 攤銷 \VL[,z=q.
amortized cost 應攤成本 2ye^mJ17
annuities 年金 T(@y#09
applied cost 已分配成本 ZKKz?reM'
applied expense 已分配費用 %JBFG.+
applied manufacturing expense 己分配製造費用 7_r$zEP6
apportioned charge 攤派費用 et|P5%G
appreciation 漲價 ` aTkIo:ms
article of association 公司章程 ]^,<Ez
assessment 課稅 H\ A!oB,sw
assets 資產 /s.O3x._'
attorney fee 律師費 1(C3;qlVD
audit 審計 rK%<2i
auditor 審計員 a/!!Y@7
average 平均數 g0
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average cost 平均成本 (fON\)l
bad debt 壞賬 ]PVPt,c
balance 餘額 x2B~1edf
balance sheet 資產負債表 6
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bank account 銀行賬戶 uSSnr#i^j
bank balance 銀行結存 ~@ZdO+n?
bank charge 銀行手續費 f(.@]eu
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bank deposit 銀行存款 %1ofu,%
bank discount 銀行貼現 nOxCni~T
bank draft 銀行匯票 S -j<O&h~C
bank loan 銀行借款 w[w{~`([",
bank overdraft 銀行透支 `_Bvaej?,
bankers acceptance 銀行承兌 3ThCY`
bankruptcy 破產 9tmYrhb$
bearer 持票人 |ubDudzp
beneficiary 受益人 "@!z+x[8
bequest 遺產 2 g"_*[
bill 票據 Z&W|O>QTl
bill of exchange 匯票 IWeQMwg
bill of lading 提單 ;+]9KIa_Pq
bills discounted 貼現票據 7sECbbJT
bills payable 應付票據 fII;t-(x
bills receivable 應收票據 E@\e37e
board of directors 董事會 WjZJQK
bonds 債券 Vm.&JVb
bonus 紅利 +}c
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book value 賬面價值 }49X
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bookkeeper 簿記員 `<ITLT
bookkeeping 簿記 0T 2h3,
branch office general ledger 支店往來賬戶 q;3,}emg
broker 經紀人 grEmp9Q
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brought down 接前 X
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brought forward 接上頁 ?(GMe>
budget 預算 g|*2O}<
by-product 副產品 REnd#
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by-product sales 副產品銷售 `Z]Tp1U
capital 股本 03?TT,
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capital income 資本收益 Q\G8R^9j p
capital outlay 資本支出 BQVpp,]
capital stock 股本 >E^?<}E~.
capital stock certificate 股票 vlCjh! x
carried down 移後 n k]tq3.[
carried forward 移下頁 \3dMA_5
cash 現金 |D)NPN&
cash account 現金賬戶 7"F
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cash in bank 存銀行現金 V^aX^ ;
cash on delivery 交貨收款 hGi"=Oud2
cash on hand 庫存現金 ay6G1\
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cash payment 現金支付 jI@0jxF
cash purchase 現購 cSCO7L2E18
cash sale 現沽 TkhbnO g6
cashier 出?#123;員 ]c{Zh?0
cashiers check 本票 *leQd^47
certificate of deposit 存款單折 ey<u
certificate of indebtedness 借據
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certified check 保付支票 :$d3}TjsA+
certified public accountant 會計師 ";B.^pBv@;
charges 費用 [0CoQ5:d?&
charge for remittances 匯水手續費 log{jF
charter 營業執照 N'R^S98x
chartered accountant 會計師 kXS_:f;M
chattles 動產 b?7?iV4
check 支票 \{J gjd
che stub 支票存根 vC~];!^
closed account 己結清賬戶
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closing 結算 [dFxW6n
closing entries 結賬紀錄 "|RP_v2
closing stock 期末存貨 g#~ jF
closing the book 結賬 k: PO"<-U
columnar journal 多欄日記賬 !o~% F5|t
combination 聯合 /3:R{9S%
commission 佣金 Gxv@ a
commodity 商品 #6'oor X
common stock 普通股 &'V_80vA
company 公司 ju8tNL,J
compensation 賠償 STu!v5XY}-
compound interest 複利 2D`@$)KL
consignee 承銷人 BZE
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consignment 寄銷 Woa5Ov!n0
consignor 寄銷人 {U(-cdU{e`
consolidated balance sheet 合併資產負債表 9Q-/Yh
consolidated profit and loss account 合併損益表 T[>h
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consolidation 合併 Fh& `v0
construction cost 營建成本 h8>7si
construction revenue 營建收入 ntkTrei
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contract 合同 K"Vv=
control account 統制賬戶 Z_F:H@-&
copyright 版權 bO1J#bcZ
corporation 公司 Z `O.JE
cost 成本 `,H\j?
cost accounting 成本會計 CyO2Z
cost of labour 勞工成本 '{XDhK
cost of production 生產成本 mk_cub@
cost of manufacture 製造成本 X;flA*6V
cost of sales 銷貨成本 >x@]wsj
cost price 成本價格 sR,]eo<p&
credit 貸方 ,e( |,u
credit note 收款通知單 Lx,"jA/
creditor 債權人 hXM8`iFW5
crossed check 橫線支票 K"VphKvR
current account 往來活期賬戶 +`9
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current asset 流動資產 l_
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current liability 流動負債 m9ts&b+TE
current profit and loss 本期損益 ,kuJWaUC@
debit 借方 /A}3kTp
debt 債務 }
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debtor 債務人 kt%9PGw
deed 契據 "o#"u[W,
deferred assets 遞延資產 }$#e&&)n
deferred liabilities 遞延負債 [VIdw92
delivery 交貨 5+rYk|*D+k
delivery expense 送貨費 WGKN>nV
delivery order 出貨單 (G<"nnjK
demand draft 即期匯票 im9
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demand note 即期票據 iN+Dmq5
demurrage charge 延期費 QKc3Q5)@j
deposit 存款 mfFC@~|g
deposit slip 存款單 :Gqyj_|<
depreciation 折舊 *CA|}l
direct cost 直接成本 xr?=gY3E;
direct labour 直接人工 " jn@S
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director 董事 yw"FI!M
discount 折扣 1QtT*{zm$F
discount on purchase 進貨折扣 >Mj :'
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