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_\D?
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acceptance 承兌 v {)8QF]
account 賬戶 -Eoq#ULvR
accountant 會計員 WWT1_&0
accounting 會計 K9ek
accounting system 會計制度 !,R=6b$E5
accounts payable 應付賬款 +*wr=9>
accounts receivable 應收賬款 i5SDy(?r
accumulated profits 累積利益 wH+|
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adjusting entry ?#123;整記錄 77-G*PI*I
adjustment ?#123;整 p3V?n[/}
administration expense 管理費用 Sl'{rol'
advances 預付 /rHlFl|Wy
advertising expense 廣告費 O bc>f|l]
agency 代理 US\h,J\Ju
agent 代理人 TQth"Cv2:
agreement 契約 vbfQy2q
allotments 分配數
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allowance 津貼 B_*Ayk
amalgamation 合併 *W2o$_Hs
amortization 攤銷 %DM0Z8P$B-
amortized cost 應攤成本 >4J(\'}m|
annuities 年金 85lcd4&~
applied cost 已分配成本 F>eo.|'
applied expense 已分配費用 #I\" 'n5M
applied manufacturing expense 己分配製造費用 KbMan~Pb6
apportioned charge 攤派費用 AWd,qldv
appreciation 漲價 vsJDVJ +=
article of association 公司章程 Zgo%Jo
assessment 課稅 'V\V=yc1
assets 資產 AWi+xo|
attorney fee 律師費 HSVl$66
audit 審計 }ld^zyL
auditor 審計員 6Ad=#MM
average 平均數 hD{
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average cost 平均成本 Pbt7T
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bad debt 壞賬 ;9LOeH?
balance 餘額 ""
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balance sheet 資產負債表 M 0$E_*
bank account 銀行賬戶 U$;UW3-
bank balance 銀行結存 ,&L}
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bank charge 銀行手續費 {nw.bKq7
bank deposit 銀行存款 r1 b"ta
bank discount 銀行貼現 FIUQQQ\3
bank draft 銀行匯票 sG\K$GP!
bank loan 銀行借款 KDb`g}1Q
bank overdraft 銀行透支 ';v1AX}5q
bankers acceptance 銀行承兌 _fSBb<
bankruptcy 破產 j4u
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bearer 持票人 uW2 q\
beneficiary 受益人 )S;3WnQ)
bequest 遺產 MBAj.J
bill 票據 r AE5.Q!u
bill of exchange 匯票 5vJxhBm/
bill of lading 提單 F x^X(!)~]
bills discounted 貼現票據 M6GiohI_"P
bills payable 應付票據 wB&5q!{!
bills receivable 應收票據 UuC-R)
board of directors 董事會 #\_8y`{x
bonds 債券 8H|ac[hXK2
bonus 紅利 0T^0)c
book value 賬面價值 xsiJI1/68
bookkeeper 簿記員 UZ#oaD8H6
bookkeeping 簿記 ,RW`9+gx
branch office general ledger 支店往來賬戶 =3!o_
broker 經紀人 =T\=,B
brought down 接前 7D1$cmtH
brought forward 接上頁 D c;k)z=
budget 預算 XUnw*3tPJ
by-product 副產品 (L yK o
by-product sales 副產品銷售 v\_\bT1
capital 股本 IUNr<w<
capital income 資本收益 "YWZ&_n**
capital outlay 資本支出 _3< P(w{
capital stock 股本 $/|vbe,
capital stock certificate 股票 bwj{5-FU
carried down 移後 BMdZd5!p&
carried forward 移下頁 aO S,%J^?
cash 現金 zWH)\>X59
cash account 現金賬戶 BC\W`K
cash in bank 存銀行現金 1vxQ`) a
cash on delivery 交貨收款 j=Izwt>
cash on hand 庫存現金 `'&mO9,<-
cash payment 現金支付 v1Q78P
cash purchase 現購 EB*C;ms
cash sale 現沽 lRNm
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cashier 出?#123;員 paLPC&G
cashiers check 本票 53gLz_
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certificate of deposit 存款單折 F-oe49p5e
certificate of indebtedness 借據 DR,7rT{$
certified check 保付支票 *ra>Kl0
certified public accountant 會計師 g7a446QR\K
charges 費用 Q J-|zS.W
charge for remittances 匯水手續費 IvlfX`("
charter 營業執照 V)l:fUm2
chartered accountant 會計師 j--byk6PB
chattles 動產 SOn)'!g
check 支票 0{vH .b
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che stub 支票存根 :~#)Xa0I
closed account 己結清賬戶 w52py7
closing 結算 G]
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closing entries 結賬紀錄 "j8)l4}
closing stock 期末存貨 aKWxL e
closing the book 結賬 <
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columnar journal 多欄日記賬 {L~dER
combination 聯合 EmR82^_:
commission 佣金 y j#
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commodity 商品 k54\H.
common stock 普通股 <U1T_fiBoc
company 公司 U$~6V%e
compensation 賠償 GBT|1c'i
compound interest 複利 +ima$a0Zyt
consignee 承銷人 3T0~k--
consignment 寄銷 s
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consignor 寄銷人 go
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consolidated balance sheet 合併資產負債表 ft1#f@b.
consolidated profit and loss account 合併損益表 6/5,n0
consolidation 合併 nc\`y,>l8
construction cost 營建成本 I`H&b&
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construction revenue 營建收入 y_}vVHT,
contract 合同 >}%#s`3W1_
control account 統制賬戶 A[ncwJ
copyright 版權 W/hzo*o'g
corporation 公司 VsA J2g9L
cost 成本 ybw\^t
cost accounting 成本會計 7 QNx*8 p
cost of labour 勞工成本 K) fKL
cost of production 生產成本 7C0xKF
cost of manufacture 製造成本 !'p
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cost of sales 銷貨成本 t!*[nfR
cost price 成本價格 I;%1xdPt
credit 貸方 mL2J
credit note 收款通知單 rDhQ3iCqo
creditor 債權人 z!O;s
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crossed check 橫線支票 pu]U_Ll@
current account 往來活期賬戶 /51$o\4S
current asset 流動資產 E+qLj|IU
current liability 流動負債 6PYt>r&TO
current profit and loss 本期損益 Z4Dx:m-
debit 借方 7@%qm|i>w
debt 債務 n qO*z<
debtor 債務人 c
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deed 契據 ]v
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deferred assets 遞延資產 ;!A8A4~nu
deferred liabilities 遞延負債 I`X!M!dB)
delivery 交貨 vj%"x/TP
delivery expense 送貨費 wbAwmOiZ
delivery order 出貨單 `G1"&q,i
demand draft 即期匯票 ?'+]d;UO&
demand note 即期票據 ">CRFee0
demurrage charge 延期費 oI/_WY[t
deposit 存款 <O0tg[ub
deposit slip 存款單 } &+]UGv
depreciation 折舊 -Pp{aFe
direct cost 直接成本 5z,q~CU
direct labour 直接人工 VsL,t\67
director 董事 %%}l[W
discount 折扣 #p>&|I
discount on purchase 進貨折扣 t
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