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。 q4}PM[K?=\
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acceptance 承兌 L]d-hs
account 賬戶 ;QW3CEaUq
accountant 會計員 dxZu2&gi
accounting 會計 Pcu#lWC$
accounting system 會計制度 .k
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accounts payable 應付賬款 ,WJH}(h"D
accounts receivable 應收賬款 x~GQV^(l3
accumulated profits 累積利益 g.'yZvaP
adjusting entry ?#123;整記錄 cx}Q2S
adjustment ?#123;整 |N}P(GF
administration expense 管理費用 ccLq+a|
advances 預付 %^1cyk
advertising expense 廣告費 D\[h:8k
agency 代理 % ]I ZLJ
agent 代理人 ;9~6_@,@o
agreement 契約 U Z|HJ8_
allotments 分配數 &Y
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allowance 津貼 Zs}5Smjl;%
amalgamation 合併 jM$`(Y
amortization 攤銷 L0&RvI#
amortized cost 應攤成本 NzU,va N
annuities 年金 3&6#F"7
applied cost 已分配成本 ~mO62(8m
applied expense 已分配費用 1gmt2>#v%
applied manufacturing expense 己分配製造費用 34wkzu
apportioned charge 攤派費用 i&vaeP25)
appreciation 漲價 lW(px^&IN
article of association 公司章程 2Fz|fW_
assessment 課稅 _R.B[\r@
assets 資產 q^A+<d
attorney fee 律師費 'Hi:
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audit 審計 H|ER
auditor 審計員 `)T~psT
average 平均數 c%[#~;E
average cost 平均成本 9*E7}b,
bad debt 壞賬 Qt,M!i,
balance 餘額 /}Lt,9
balance sheet 資產負債表
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bank account 銀行賬戶 -s|}Rh?Y
bank balance 銀行結存 B*~5)}1op
bank charge 銀行手續費 `;
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bank deposit 銀行存款 /Nr*`l
bank discount 銀行貼現 OvUI@,Ef
bank draft 銀行匯票 ?gPKcjgoH!
bank loan 銀行借款 1fo
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bank overdraft 銀行透支 59zENUYl
bankers acceptance 銀行承兌 sf]s",t~J
bankruptcy 破產 ^{xeij/
bearer 持票人 Pl<;[cB
beneficiary 受益人 m8SA6Y\
bequest 遺產 /;tPNp{!dw
bill 票據 9elga"4:'
bill of exchange 匯票 YKbaf(K)9
bill of lading 提單 !<UJ6
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bills discounted 貼現票據 !^v5-xO?rP
bills payable 應付票據 l#lF
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bills receivable 應收票據 GEEW?8
board of directors 董事會 = <j"M85.
bonds 債券 H-3Eo#b#
bonus 紅利
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book value 賬面價值 iSFuT7;%
bookkeeper 簿記員 t^[8RhD
bookkeeping 簿記 kl"+YF5/
branch office general ledger 支店往來賬戶 RGn!{=
broker 經紀人 3d-%>?-ee
brought down 接前 H*bs31i{
brought forward 接上頁 >@YtDl8R
budget 預算 t=*@yQ
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by-product 副產品 }?&k a$rI
by-product sales 副產品銷售 [!
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capital 股本
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capital income 資本收益 qim
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capital outlay 資本支出 ?-tVSRKQ
capital stock 股本 /
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capital stock certificate 股票 n!')wIk
carried down 移後 e5.h ?
carried forward 移下頁 dJv!Dts')C
cash 現金 #/NS&_Ge0s
cash account 現金賬戶 r?CI)Y;
cash in bank 存銀行現金 h'$QC )P
cash on delivery 交貨收款 0W3
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cash on hand 庫存現金 7HVZZ!>~
cash payment 現金支付 7},)]da>,'
cash purchase 現購 557(EM
cash sale 現沽 YPzU-:3
cashier 出?#123;員 k"g._|G
cashiers check 本票 X*Z8CM_
certificate of deposit 存款單折 >6oOZbUY0
certificate of indebtedness 借據 p-%|P]&
certified check 保付支票 2kv7UU#q2
certified public accountant 會計師 \`, [)`
charges 費用 JT9N!CGZ
charge for remittances 匯水手續費 Y-'78BJk
charter 營業執照 *xE,sj+(
chartered accountant 會計師 e(NL
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chattles 動產 x+]!m/
check 支票 O$kq`'9
che stub 支票存根 be e5
closed account 己結清賬戶 Z4){
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closing 結算 ^m/14 MN|
closing entries 結賬紀錄 =?h~.lo
closing stock 期末存貨 ,*]d~Y
closing the book 結賬 BS&;n
columnar journal 多欄日記賬 'TTUN=y
combination 聯合 En&5)c+js4
commission 佣金 Mc-
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commodity 商品 }n7th
common stock 普通股 m%"uPv\
company 公司 _/S?#
compensation 賠償 # wc \T
compound interest 複利 `:O\dN>ON
consignee 承銷人 Bm\qxQ
consignment 寄銷 =<@\,xN>C
consignor 寄銷人 W5/0`[4
consolidated balance sheet 合併資產負債表 "lNzGi-H
consolidated profit and loss account 合併損益表 (~)%Fo9X"
consolidation 合併 &TG5rUUg
construction cost 營建成本 pG^}Xf2a
construction revenue 營建收入 cECi')
contract 合同 {k5X*W
control account 統制賬戶 kkvtB<<Y
copyright 版權 >xA),^ YT
corporation 公司 q8:{Nk
cost 成本 \<vNVz7.D
cost accounting 成本會計 v(leide
cost of labour 勞工成本 YpUp@/"
cost of production 生產成本 .Hc(y7HV
cost of manufacture 製造成本 aS|wpm)K>8
cost of sales 銷貨成本 FuX
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cost price 成本價格 M
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credit 貸方 24Z]%+b*E
credit note 收款通知單 tn|,O.t
creditor 債權人 4yaxl\2
crossed check 橫線支票 *2}O-e
current account 往來活期賬戶 ec Oy6@UDY
current asset 流動資產 \n9A^v`F/
current liability 流動負債 M+wt__vHf
current profit and loss 本期損益 'SLE;_TD
debit 借方 hJ5z/5aE;
debt 債務 2X-l{n;>
debtor 債務人 Px M!U!t
deed 契據 4$,,Ppn
deferred assets 遞延資產 ~#}Dx
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deferred liabilities 遞延負債 Gjz[1d
delivery 交貨 7%OKH<i\2<
delivery expense 送貨費 *QM~O'WhD
delivery order 出貨單 JNWg|Qt
demand draft 即期匯票 6AN)vs}
demand note 即期票據 ,jy*1Hjd
demurrage charge 延期費 ig 0u^BC
deposit 存款 9umGIQHnil
deposit slip 存款單 +*&cz
depreciation 折舊 i.iio-
direct cost 直接成本 ]%RNA:(F'
direct labour 直接人工 ^IgY d*5
director 董事 ql5x2n
discount 折扣 W[NEe,.>
discount on purchase 進貨折扣 6Ggs JU
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