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。 L?+|%[
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acceptance 承兌 v6\2mc.
account 賬戶 dRa<,@1"
accountant 會計員 oJT@'{;*z
accounting 會計 )`7+o9&
accounting system 會計制度 KBe {
accounts payable 應付賬款 eE%yo3
accounts receivable 應收賬款 y03a\K5[KQ
accumulated profits 累積利益 4>C=:w
adjusting entry ?#123;整記錄 =Gz>ZWF
adjustment ?#123;整 SVh4)}.x
administration expense 管理費用 3uG5b8?
advances 預付 *+4iBpyiB
advertising expense 廣告費 c[lo
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agency 代理 KocXSh U
agent 代理人 )#~fS28j
agreement 契約 d}cJ5!d
allotments 分配數 gGml
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allowance 津貼 jdf)bO(9#
amalgamation 合併 $ _Bu,;
amortization 攤銷 e*6` dz@
amortized cost 應攤成本 xH#a|iT?(
annuities 年金 kGV`Q
applied cost 已分配成本 +STzG/9#
applied expense 已分配費用 +/86w59
applied manufacturing expense 己分配製造費用 _hL4@C
apportioned charge 攤派費用 fZ:rz;tM
appreciation 漲價 %P,^}h7
article of association 公司章程 igj@{FN
assessment 課稅 6_K#,_oZ
assets 資產 0a6z"K}
attorney fee 律師費 C,v
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audit 審計 59BHGvaF
auditor 審計員 n12c075
average 平均數 "gajBY
average cost 平均成本 |Umfq:W`y_
bad debt 壞賬 6 Ok=q:;
balance 餘額 I jztj
balance sheet 資產負債表 [mzF)/[_2
bank account 銀行賬戶 LEnP"o9ZW
bank balance 銀行結存 xWe1F2nY
bank charge 銀行手續費 `4$Qv'X*
bank deposit 銀行存款 -U;LiO;N
bank discount 銀行貼現 <O)X89dFM
bank draft 銀行匯票 1\{U<Oli
bank loan 銀行借款 R6Z}/ m
bank overdraft 銀行透支 D4 ]B>
bankers acceptance 銀行承兌 JK]tcP
bankruptcy 破產 3=|2Gs?ut
bearer 持票人 2$W,R/CLh
beneficiary 受益人 yxWMatZ2
bequest 遺產 l%U_iqL&
bill 票據 gIM'bA<~
bill of exchange 匯票 't?7.#,6O
bill of lading 提單 !Fg4Au
bills discounted 貼現票據 c1A G3Nb
bills payable 應付票據
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bills receivable 應收票據 6 %k
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board of directors 董事會 4|41^B5Y
bonds 債券 AD%D ,l
bonus 紅利 RHl=$Hm.%
book value 賬面價值 (yAvDyJOn
bookkeeper 簿記員 ig_<kj;Vd
bookkeeping 簿記 c[RLYu
branch office general ledger 支店往來賬戶 KPd C9H
broker 經紀人 u#@{%kPW
brought down 接前 -YjgS/g
brought forward 接上頁 ck_fEF
budget 預算 !a&SB*%^I3
by-product 副產品 O:=|b]t
by-product sales 副產品銷售 |}p}`Mb)a
capital 股本 ZIL|
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capital income 資本收益 }Wche/g`
capital outlay 資本支出 dGD^op,6g
capital stock 股本 46P6Bwobh
capital stock certificate 股票 ]F*a PV
carried down 移後 Ao,!z
carried forward 移下頁 -0VA!3l
cash 現金 5H :~6z
cash account 現金賬戶 V>j hGf
cash in bank 存銀行現金 2
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cash on delivery 交貨收款 =6:L +V
cash on hand 庫存現金 }B9
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cash payment 現金支付 "$IXZ
cash purchase 現購 waWKpk1Wo
cash sale 現沽 *zVLy^L_8
cashier 出?#123;員 vuo'"^ =p0
cashiers check 本票 1S(\2{Ylo
certificate of deposit 存款單折 <k\H`P
certificate of indebtedness 借據 Jg|cvu-+
certified check 保付支票 %X"m/4c8}
certified public accountant 會計師 H&=n:'k^
charges 費用 \aVY>1`
charge for remittances 匯水手續費
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charter 營業執照 euj8p:+X
chartered accountant 會計師 24jtJC,7
chattles 動產 }\u% )uZ
check 支票 ey\m)6A$
che stub 支票存根
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closed account 己結清賬戶 Gkv~e?Kc~^
closing 結算 pPyvR;NJ
closing entries 結賬紀錄 b WbXh$
closing stock 期末存貨 LZc$:<J<6
closing the book 結賬 w &|R5Q
columnar journal 多欄日記賬 mo;)0Vq2l
combination 聯合 FJf~vAQ
commission 佣金 =%3b@}%HqS
commodity 商品 y5/'!L)g
common stock 普通股 jkF+g$B
company 公司 EY)Gi`lK
compensation 賠償 \/*Nf?;
compound interest 複利 *m$PH"
consignee 承銷人 UIf
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consignment 寄銷 J}(6>iuQY?
consignor 寄銷人 @1qdd~B}
consolidated balance sheet 合併資產負債表 Ki/'Ic1
consolidated profit and loss account 合併損益表 )W`SC mr]
consolidation 合併 1@%B?
construction cost 營建成本 i>Fvmw
construction revenue 營建收入 v0Ai!#
contract 合同 $Eio$TI
control account 統制賬戶 p"[O#*p
copyright 版權 ms}f>f=
corporation 公司 [Y$5zeA
cost 成本 7}?k^x,1
cost accounting 成本會計 ;NH~9# t:
cost of labour 勞工成本 h@~:(:zU$
cost of production 生產成本 o#xgrMB
cost of manufacture 製造成本 L\ }Pzxn
cost of sales 銷貨成本
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cost price 成本價格 pd4cg?K
credit 貸方 &:c:9w
credit note 收款通知單 wqlcLIJPR
creditor 債權人 WHUT/:?f
crossed check 橫線支票 J ;
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current account 往來活期賬戶 dU]i-NF
current asset 流動資產 aqs%m (
current liability 流動負債 iW|s|1mh3
current profit and loss 本期損益 r
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debit 借方 EJZ@p7*Oj
debt 債務 WY+(]Wkao
debtor 債務人 z wL3,!t
deed 契據 \Z)#lF|^
deferred assets 遞延資產 T&r +G!2
deferred liabilities 遞延負債 _+twqi
delivery 交貨 z,{e]MB)M
delivery expense 送貨費 _i3i HR?
delivery order 出貨單 E-~mOYea
demand draft 即期匯票 J3B6X 8P'
demand note 即期票據 J=UZ){c>:.
demurrage charge 延期費 Ue(r}*
deposit 存款 D@8jGcz62
deposit slip 存款單 YP[
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depreciation 折舊 ],8;eq%W)
direct cost 直接成本 c 9rVgLqn!
direct labour 直接人工 -uWKY6
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director 董事 F`!TV(,bY
discount 折扣 U~a
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discount on purchase 進貨折扣 [tUv*jw %
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