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。 W> ZL[BQ
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acceptance 承兌 /hC[>t<
account 賬戶 m~upTQz
accountant 會計員 UIpW#t
accounting 會計 :j sa.X
accounting system 會計制度 ]klP.&I/0
accounts payable 應付賬款 QH_0U`3
accounts receivable 應收賬款 R`7v3{
accumulated profits 累積利益 x2 s%qZ#
adjusting entry ?#123;整記錄 XET'XJWF%
adjustment ?#123;整 ah82S)a`}
administration expense 管理費用 O{0TS^
advances 預付 dMcC
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advertising expense 廣告費 s n|q
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agency 代理 41pk )8~pt
agent 代理人 &) '5_#S
agreement 契約 QQQ3U
allotments 分配數 >g ):xi3qK
allowance 津貼 /zB;1%m-
amalgamation 合併 d+
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amortization 攤銷 5kX#qT=
amortized cost 應攤成本 \
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annuities 年金 3'
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applied cost 已分配成本 aWp9K+4R$/
applied expense 已分配費用 .GJl@==~1
applied manufacturing expense 己分配製造費用 2
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apportioned charge 攤派費用 mp^;8??;
appreciation 漲價 fB\+.eN
article of association 公司章程 {l /]+8G^
assessment 課稅 5&
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assets 資產 q>$[<TsE&}
attorney fee 律師費 ]6W;~w%
audit 審計 KNR_upO8
auditor 審計員 =1rq?M eX
average 平均數 -3YsrcJi
average cost 平均成本 ~2R3MF.C
bad debt 壞賬 .JR"|;M}
balance 餘額 S6.N)7y
balance sheet 資產負債表 (-lu#hJ`&r
bank account 銀行賬戶 |!0R"lv'u
bank balance 銀行結存 r#Pkhut
bank charge 銀行手續費 8J&K_JC^
bank deposit 銀行存款 o_2mSD!
bank discount 銀行貼現 ?[[K6v}q{
bank draft 銀行匯票 Ri,8rf0u
bank loan 銀行借款 *`}4]OGv.
bank overdraft 銀行透支 T>"GH M
bankers acceptance 銀行承兌 $gYy3y
bankruptcy 破產 \O]1QM94Y
bearer 持票人 Sa V]6/|
beneficiary 受益人 !PCw-&
bequest 遺產 Z19d Ted33
bill 票據 ^1&xt(G
bill of exchange 匯票 .3(=UQ
bill of lading 提單 bL=32YS
bills discounted 貼現票據 -0KQR{LI
bills payable 應付票據 3@k;"pFa<
bills receivable 應收票據 +6vm4(3?
board of directors 董事會 @IaK:
bonds 債券 3I)!.N[m
bonus 紅利 \wmNeGC2
book value 賬面價值 97H2hYw9l
bookkeeper 簿記員 SE0"25\_G
bookkeeping 簿記 Zi+>#kDV
branch office general ledger 支店往來賬戶 2<$C6J0HM
broker 經紀人 |?c
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brought down 接前 RvL-SI%E
brought forward 接上頁 cJ 5":^O
budget 預算 1goK>=-^
by-product 副產品 'ADaz75`*r
by-product sales 副產品銷售 >x%Z^U
capital 股本 Hv>C#U
capital income 資本收益 ~lx5RTkp
capital outlay 資本支出 {7`eR2#Wq
capital stock 股本 7y",%WYSD
capital stock certificate 股票 'bP-pgc
carried down 移後 uJ S+;H
carried forward 移下頁 >@b70X!J]
cash 現金 ziuhS4k
cash account 現金賬戶 {nH.
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cash in bank 存銀行現金 u7!X#<
cash on delivery 交貨收款 'C6K\E
cash on hand 庫存現金 thk33ss:
cash payment 現金支付 /*Z,i&eC
cash purchase 現購 B\2<r5|QG
cash sale 現沽 mw<LNnT{8
cashier 出?#123;員 A"S{W^iL
cashiers check 本票 W
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certificate of deposit 存款單折 4|f I9.
certificate of indebtedness 借據 E<>Ev_5 >
certified check 保付支票 w{[OtGIi3
certified public accountant 會計師 S#{e@ C
charges 費用 C& 0iWY\a
charge for remittances 匯水手續費 o.5w>l!9K
charter 營業執照 wK@k}d
chartered accountant 會計師 "}PaM
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chattles 動產 Lwgk}!KR
check 支票 BH0@WG7F
che stub 支票存根 7O{c>@\
closed account 己結清賬戶 qw[)$icP
closing 結算 <J=9,tv<
closing entries 結賬紀錄 <`EZ^S L;
closing stock 期末存貨 }E$^!q{
closing the book 結賬 ? 6B
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columnar journal 多欄日記賬 =iy%;>I`
combination 聯合 *]%{ttR~
commission 佣金 lz X0B&:
commodity 商品 yG?,8!/]
common stock 普通股 ]}R\[F (_%
company 公司 XGZ1a/x;s
compensation 賠償 #5)E4"m
compound interest 複利 |yiM7U,i
consignee 承銷人 EBS04]5ul
consignment 寄銷 HK>!%t0S
consignor 寄銷人 \R45#.
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consolidated balance sheet 合併資產負債表 I.I:2Ew+
consolidated profit and loss account 合併損益表 0qSd#jO
consolidation 合併 ~4o2!!^tI
construction cost 營建成本 FbQ"ZTN\;Y
construction revenue 營建收入 P?*$Wf,~n
contract 合同 4w0 &f
control account 統制賬戶 $Jo[&,
copyright 版權 JB(~O
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corporation 公司 BY"<90kBL
cost 成本 qve2?,i8hM
cost accounting 成本會計 ]ERPWW;^
cost of labour 勞工成本 O-6848iCX
cost of production 生產成本 W0eb9g`s
cost of manufacture 製造成本 PgAC3%M6
cost of sales 銷貨成本 <R>qOX8
cost price 成本價格 TFWV(<
credit 貸方 aS?A3h4WM_
credit note 收款通知單 ?!1K@/!
creditor 債權人 T1?fC)
crossed check 橫線支票 jdV E/5
current account 往來活期賬戶 pZz?c/h-
current asset 流動資產 j}Lt"r2F
current liability 流動負債 p= jD "lq
current profit and loss 本期損益 2'tZ9m
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debit 借方 A-r-^S0\
debt 債務 /g2( <
debtor 債務人 oqOv"yLJ:
deed 契據 TYW$=p|
deferred assets 遞延資產 A 1x?_S"a
deferred liabilities 遞延負債 1pogk0h.:
delivery 交貨 )~;= 0O |X
delivery expense 送貨費 Epsc2TuH7
delivery order 出貨單 m&jh7)V
demand draft 即期匯票 s QfP8}U
demand note 即期票據 ^Fgmwa'
demurrage charge 延期費 !vHUe*1a{
deposit 存款 c?5e| dZz
deposit slip 存款單 ~]BxM9
depreciation 折舊 61>@-55k9
direct cost 直接成本 .ICGGC`O
direct labour 直接人工 ;1^_.3
director 董事 F,EcqM'f
discount 折扣 -m)N~>{qS
discount on purchase 進貨折扣 jSp4eq
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