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。 #bLeK
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acceptance 承兌 2myHn/%C
account 賬戶 enJE#4Z5&s
accountant 會計員 |+i?FYA\
accounting 會計 )zVD!eG_9
accounting system 會計制度 ~A=Z/46*Z
accounts payable 應付賬款 P/FO, S-V
accounts receivable 應收賬款 e[8p /hId
accumulated profits 累積利益 6*2z^P9FRj
adjusting entry ?#123;整記錄 r0\cgCn
adjustment ?#123;整 8aD4wc
administration expense 管理費用 &wZ:$lK#o
advances 預付 0$l
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advertising expense 廣告費 52#@.Qa
agency 代理 yeNC-U<
agent 代理人 aKC3T-
agreement 契約 asI
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allotments 分配數 iwfv t^
allowance 津貼 %8+'L4
amalgamation 合併 Re
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amortization 攤銷 8ESBui3;
amortized cost 應攤成本 S<LHNZu|^A
annuities 年金 c;bp[Y3R
applied cost 已分配成本 |nj%G<
applied expense 已分配費用 /Et:',D
applied manufacturing expense 己分配製造費用 rf8`|9h"7
apportioned charge 攤派費用 _>*$%R
appreciation 漲價 )vk$]<$
article of association 公司章程 RxkcQL/Le
assessment 課稅 '5eW"HGU]`
assets 資產 {j
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attorney fee 律師費 R28h%KN
audit 審計 ([ xYOxcp5
auditor 審計員 O.*, e
average 平均數 hC8'6h
average cost 平均成本 7@rrAs-"Z
bad debt 壞賬 OY6lt.t
balance 餘額 pFD L5
balance sheet 資產負債表 Z%MP:@z
bank account 銀行賬戶 z@biX
bank balance 銀行結存 o$YL\ <qp
bank charge 銀行手續費 O- &>Dc
bank deposit 銀行存款 O&irgc!
bank discount 銀行貼現 g(MeCoCc
bank draft 銀行匯票 *A O/$K@Ma
bank loan 銀行借款 jO$3>q
bank overdraft 銀行透支 ?E2/
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bankers acceptance 銀行承兌 6546"sU
bankruptcy 破產 (6fh[eK86
bearer 持票人 ?
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beneficiary 受益人 )}7rM6hv
bequest 遺產 BfIGw
bill 票據 K9gfS V>]
bill of exchange 匯票 SUfl`\O
bill of lading 提單 q?{wRBVVB
bills discounted 貼現票據 H{`S/>)[
bills payable 應付票據 }0|,*BkI
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bills receivable 應收票據 pl V]hu27K
board of directors 董事會 _w=si?q
bonds 債券 Z@ *^4Ve
bonus 紅利 *^Wx=#w$V
book value 賬面價值 ED @9,W0
bookkeeper 簿記員 $AUC#<*C
bookkeeping 簿記 ~k4S~!(U0
branch office general ledger 支店往來賬戶 d?*=<w!A
broker 經紀人 zN {'@B
brought down 接前 5R/!e`(m
brought forward 接上頁 *<zfe.
budget 預算 zVYX#- nv
by-product 副產品 8AVM(d@
by-product sales 副產品銷售 ; 7[5%xM
capital 股本 4E}/{1
capital income 資本收益 Lt.a@\J'_
capital outlay 資本支出 vz*QzVk1
capital stock 股本 [F/>pL5U$
capital stock certificate 股票 )&<BQIv9/
carried down 移後 JVFn=Mw
carried forward 移下頁 m49
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cash 現金 P|_>M SO1'
cash account 現金賬戶 dmW0SK
cash in bank 存銀行現金 A$Mmnu%
cash on delivery 交貨收款 I8)x0)Lx
cash on hand 庫存現金 U|={LU
cash payment 現金支付
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cash purchase 現購 ^i2W=A'P
cash sale 現沽 =U!M,zw4
cashier 出?#123;員 mTT1,|
cashiers check 本票 ?k]^?7GN
certificate of deposit 存款單折 5\V>Sj(
certificate of indebtedness 借據 n:,At]ky
certified check 保付支票 x-,+skZs
certified public accountant 會計師 +
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charges 費用 hMh8)S
charge for remittances 匯水手續費 r1yz ?Y_P
charter 營業執照 BYFvf(>
chartered accountant 會計師 <<W
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chattles 動產 >fJY
check 支票 F$7>q'#
che stub 支票存根 SZW`|ajH
closed account 己結清賬戶 ,&rlt+wE
closing 結算 (;;%B =
closing entries 結賬紀錄 j]#qq]c
closing stock 期末存貨 '.r_6X$7Jt
closing the book 結賬
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columnar journal 多欄日記賬 4!64S5(7t
combination 聯合 `+[Ct08
commission 佣金 X]d;x/2
commodity 商品 1%68Pnqk
common stock 普通股 :3J,t//c
company 公司 lk]q\yO_%
compensation 賠償 X?&(i
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compound interest 複利 d
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consignee 承銷人 iqm]sC`
consignment 寄銷 ^pruQp1X
consignor 寄銷人 |*ss`W7F,2
consolidated balance sheet 合併資產負債表 1t
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consolidated profit and loss account 合併損益表 ul$k xc=N
consolidation 合併 UKV0xl
construction cost 營建成本 ]-h;gN
construction revenue 營建收入 #m=TK7*v
contract 合同 CT,P Q
control account 統制賬戶 Y S/
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copyright 版權 (Ild>_Tdb`
corporation 公司 2wLnRP`*
cost 成本 f1s3pr??
cost accounting 成本會計 U:"X *
cost of labour 勞工成本 OGW,[k=2{
cost of production 生產成本 DSjEoWj
cost of manufacture 製造成本 4&%0%
cost of sales 銷貨成本 OSreS5bg
cost price 成本價格 ZOJ<^t}
credit 貸方 (7Su{
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credit note 收款通知單 E/[>#%@i
creditor 債權人 O(x1Ja,&
crossed check 橫線支票 c\A
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current account 往來活期賬戶 *-uA\
current asset 流動資產 czNi)4x
current liability 流動負債 LCBP9Rftvd
current profit and loss 本期損益 lTb4quf8I
debit 借方 a',6WugIP
debt 債務 {txW>rZX
debtor 債務人 4JQd/;
deed 契據 y5/frJ
deferred assets 遞延資產 8Of.n7{
deferred liabilities 遞延負債 )
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delivery 交貨 M3
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delivery expense 送貨費 KU$:p^0l;*
delivery order 出貨單 >b\{y}[
demand draft 即期匯票 NM
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demand note 即期票據 u@&e{w~0
demurrage charge 延期費 +4L]Z;k
deposit 存款 U{1%ldOJ%
deposit slip 存款單 hTfq>jIB_
depreciation 折舊 5@QJ+@j|
direct cost 直接成本 DVJuX~'|!
direct labour 直接人工 g[G+s4Nv
director 董事 df\ ^uyD;
discount 折扣 l4Au{%j\
discount on purchase 進貨折扣 74_':,u;]~
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