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。 '-=?lyKv
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acceptance 承兌 4NIfQYC.
account 賬戶 |*i-Q @
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accountant 會計員 da@
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accounting 會計 ?%(*bRV -
accounting system 會計制度 /_\4(vvf
accounts payable 應付賬款 Tx_LH"8
accounts receivable 應收賬款 9 pn1d.
accumulated profits 累積利益 O/Vue
adjusting entry ?#123;整記錄 3Daq5(fLP
adjustment ?#123;整 ojri~erJE?
administration expense 管理費用 .anL}OA_q
advances 預付 ,")7uMZaF\
advertising expense 廣告費 -5K/ cK
agency 代理 ^E^: =Q?'_
agent 代理人 z~qQ@u|
agreement 契約 ff0,K#-
allotments 分配數 UuGv= yC^6
allowance 津貼 K9R[
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amalgamation 合併 UpILr\3U
amortization 攤銷 P;34Rd
amortized cost 應攤成本 gK /K Z8
annuities 年金 c
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applied cost 已分配成本 U N/.T
applied expense 已分配費用 aH_&=/-Tz
applied manufacturing expense 己分配製造費用 Dts:$PlCk
apportioned charge 攤派費用 tR3hbL$W
appreciation 漲價
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article of association 公司章程 j*"s~8u4
assessment 課稅 bHCd|4e,2
assets 資產 W3b\LnUa
attorney fee 律師費 H\T
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audit 審計 B}W^s;h
auditor 審計員 l-&f81W
average 平均數 F3q5!1
average cost 平均成本 DW
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bad debt 壞賬 hY!G>d{J
balance 餘額 kcle|B
balance sheet 資產負債表 #!2g
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bank account 銀行賬戶 ee0J;pP2#
bank balance 銀行結存 ]zO]*d=m
bank charge 銀行手續費 ep5aBrN]"
bank deposit 銀行存款 ,Gfnf%H\8>
bank discount 銀行貼現 eMs`t)rQ
bank draft 銀行匯票 bWqGypq4
bank loan 銀行借款 &("?6%GC
bank overdraft 銀行透支 NoMC*",b>
bankers acceptance 銀行承兌 aD4ln]sFxG
bankruptcy 破產 O1z>A
bearer 持票人
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beneficiary 受益人 bnlL-]]9z
bequest 遺產 qcK)J/K"
bill 票據 E^g6,Y:i9
bill of exchange 匯票 , Le_PJY)
bill of lading 提單 PSRGlxdO
bills discounted 貼現票據 +wmfl:\^{H
bills payable 應付票據 _Qv4;a
bills receivable 應收票據 Y !`H_Qo
board of directors 董事會 <,m}TTq
bonds 債券 e"vEh
bonus 紅利 X**wRF
book value 賬面價值 ^C(AMT
bookkeeper 簿記員 VAq:q8(K
bookkeeping 簿記 !n7?w@2a'
branch office general ledger 支店往來賬戶 g$A1*<+
broker 經紀人 vOqT Ld
brought down 接前 HjK|9
brought forward 接上頁 rJAY7/u
budget 預算 +G?3j ,a\
by-product 副產品 <a'j8pw9i
by-product sales 副產品銷售 62W3W1: W
capital 股本 4o%hH
capital income 資本收益 4EOu)#
capital outlay 資本支出 @FQ@*XD
capital stock 股本 ar6Z?v$
capital stock certificate 股票 t<e?f{Q5
carried down 移後 9qw~]W~Nm
carried forward 移下頁 @gZ%>qe
cash 現金 +Y.As
cash account 現金賬戶 Va1|XQ<CL
cash in bank 存銀行現金 "MyYu}AD
cash on delivery 交貨收款 1r;Q5[
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cash on hand 庫存現金 3,pRmdC
cash payment 現金支付 Q[}mH: w
cash purchase 現購 3mx7[Q
cash sale 現沽 Q} /
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cashier 出?#123;員 0hPm,H*Y]
cashiers check 本票 *QrTZ$\C
certificate of deposit 存款單折 l!`m}$
certificate of indebtedness 借據 z8gp<5=
certified check 保付支票 WhkE&7Gk
certified public accountant 會計師 f1Rm9``
charges 費用 u!t'J
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charge for remittances 匯水手續費 W{k}ogI;
charter 營業執照 xEbcF+@
chartered accountant 會計師 \wTWhr0
chattles 動產 r1,RloyZS
check 支票 &ed.%:
che stub 支票存根 oqG
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closed account 己結清賬戶 FQ );el'_V
closing 結算 P,,@&*
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closing entries 結賬紀錄 .rwZ`MP
closing stock 期末存貨 CnJO]0Op3
closing the book 結賬 zV%U4P)Dao
columnar journal 多欄日記賬 vRm;H|[%
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combination 聯合 d
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commission 佣金 :[,n`0lH
commodity 商品 `?~pk)<C].
common stock 普通股
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company 公司 s$m
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compensation 賠償 N'TL &]
compound interest 複利 d6wsT\S
consignee 承銷人 YrA#NTB_o
consignment 寄銷 y+@7k3"
consignor 寄銷人 )bqO}_B
consolidated balance sheet 合併資產負債表 P
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consolidated profit and loss account 合併損益表 xqIt?v2c
consolidation 合併 3.
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construction cost 營建成本 o4tQ9X=}
construction revenue 營建收入 CmM K\R.
contract 合同 )~rN{W<s`H
control account 統制賬戶 Qb/qUUQO;0
copyright 版權 ![ Fb~Egc
corporation 公司 Ow<=K:^
cost 成本
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cost accounting 成本會計 EZao\,t
cost of labour 勞工成本 OSxr@
cost of production 生產成本 {73Z$w1%
cost of manufacture 製造成本 LC/6'4}_
cost of sales 銷貨成本 zuXJf+]
cost price 成本價格 _r&`[@m
credit 貸方 lkOugjI
credit note 收款通知單 RY/9Ku `
creditor 債權人 rD
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crossed check 橫線支票 9>%ti&_-jt
current account 往來活期賬戶 mZ'`XAS ~;
current asset 流動資產 o[0Cv*
current liability 流動負債 Q%
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current profit and loss 本期損益 an
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debit 借方 ?(4=:o
debt 債務 /{^Qup
debtor 債務人 p8frSrcU
deed 契據 BH0].-)[y!
deferred assets 遞延資產 DhYQ>Gv8U
deferred liabilities 遞延負債 UOi8>;k`
delivery 交貨 V'^Hn?1^
delivery expense 送貨費 m onqaSF
delivery order 出貨單 QVsOB$
demand draft 即期匯票 )u`q41!
demand note 即期票據 k9xfv@v}
demurrage charge 延期費 txw:m*(%
deposit 存款 ".Luc7
deposit slip 存款單 3
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depreciation 折舊 { owK~
direct cost 直接成本 O'*KNJX
direct labour 直接人工 =a$7OV.
director 董事 2c
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discount 折扣 y}Oc^Fc
discount on purchase 進貨折扣 Cj#$WZga%
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