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。 VU+` yQp
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acceptance 承兌 F"2v5F@
account 賬戶 ?>b>LDpx?
accountant 會計員 Q!DH8'|4?L
accounting 會計 s%h|>l[lKT
accounting system 會計制度
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accounts payable 應付賬款 pG?AwB~@n
accounts receivable 應收賬款 @UCI^a~w
accumulated profits 累積利益 "Y(stRa
adjusting entry ?#123;整記錄 Cz=HxU80J
adjustment ?#123;整 zfvMH"1
administration expense 管理費用 C/Vs+aW
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advances 預付 +We_[Re`<
advertising expense 廣告費 Il(p!l<Xz#
agency 代理 _`yd"0Ux
agent 代理人 y<7C!E#b8
agreement 契約 +_Nr a
allotments 分配數 <a/TDW
allowance 津貼 \_?A8F
amalgamation 合併 m0xL'g6F
amortization 攤銷 4]L5%=atn
amortized cost 應攤成本 oej5bAi
annuities 年金 0zrgK;9
applied cost 已分配成本 , 'WhF-
applied expense 已分配費用 VOc_7q_=
applied manufacturing expense 己分配製造費用 {"Xn`@Y
apportioned charge 攤派費用 #+)AIf
appreciation 漲價 >TSPEvWc
article of association 公司章程 N{ L'Q0!
assessment 課稅 !u@XEN>/
assets 資產 @tQu3Rq@
attorney fee 律師費 U5 X\RXy~
audit 審計 E(J@A'cX
auditor 審計員 m80e^
average 平均數 y/}[S@4uB
average cost 平均成本 EfxW^zm)
bad debt 壞賬 Q]j[+
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balance 餘額 B/"TaXVU
balance sheet 資產負債表 :
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bank account 銀行賬戶 Dq=&K,5;
bank balance 銀行結存 !|!k9~v!
bank charge 銀行手續費 5`su^
bank deposit 銀行存款 GM&< ?K1
bank discount 銀行貼現 \G}02h
bank draft 銀行匯票 l=EnK"aU
bank loan 銀行借款 ^L}ICm
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bank overdraft 銀行透支 @.IGOh
bankers acceptance 銀行承兌 MBy0Ky
bankruptcy 破產 ze* =7
bearer 持票人 XO[S(q
beneficiary 受益人 a%\6L
bequest 遺產 m]C|8b7Y
bill 票據 6T-h("t
bill of exchange 匯票 m|K"I3W$
bill of lading 提單 W 7xh
bills discounted 貼現票據 %6A."sePO
bills payable 應付票據 #cHH<09rl
bills receivable 應收票據 ?'RB)M=Og7
board of directors 董事會 JmMB=}
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bonds 債券 'p%aHK{
bonus 紅利 }XmrfegF
book value 賬面價值 e6?iQ0
bookkeeper 簿記員 N, `q1B
bookkeeping 簿記 ie<zc+*rW
branch office general ledger 支店往來賬戶 b2L9%8h
broker 經紀人 P
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brought down 接前 uD'yzR!]+
brought forward 接上頁 }sy^ed
budget 預算 O|Sbe%[*wW
by-product 副產品 }kJfTsFS
by-product sales 副產品銷售 dO?zLc0f
capital 股本 7rIz
capital income 資本收益 o!6~tO=%
capital outlay 資本支出 qV;E%XkkS
capital stock 股本 Lzr&Q(mL
capital stock certificate 股票 EY$Dtb+g8
carried down 移後 '=s{9lxn^
carried forward 移下頁 BZJ\tPSR
cash 現金 _v/w
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cash account 現金賬戶 Ux[2 +Cf
cash in bank 存銀行現金 h#hx(5"6
cash on delivery 交貨收款 "Wz8f
cash on hand 庫存現金 ON(OYXj
cash payment 現金支付 WD/\f$4
cash purchase 現購 [zC1LTXe
cash sale 現沽 XAb%V'
cashier 出?#123;員 >m$jJlAv8
cashiers check 本票 _h6j, )
certificate of deposit 存款單折 `}r)0,Z}3
certificate of indebtedness 借據 D=+md
certified check 保付支票 R"wBDWs
certified public accountant 會計師 /EIQMZuYp
charges 費用 HbI'n,+
charge for remittances 匯水手續費 &9+]{jXF
charter 營業執照 H^Mfj!S
chartered accountant 會計師 &nV/XLpG
chattles 動產 vU,V[1^a
check 支票 ~mF^t7n]
che stub 支票存根 #r|qitL3
closed account 己結清賬戶 bIXudE[8zq
closing 結算 `w6*(t:T
closing entries 結賬紀錄 f]pHJVgFV
closing stock 期末存貨 |D% O`[k+
closing the book 結賬 .B+Bl/
columnar journal 多欄日記賬 k
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combination 聯合 bIWSNNV0F
commission 佣金 !"g2F}n
commodity 商品 QkF
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common stock 普通股 0&~JC>S
company 公司 oW5Ov
compensation 賠償 ?v
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compound interest 複利 5g q
consignee 承銷人 4-C
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consignment 寄銷 }>5R9
consignor 寄銷人 bJ"}-s+Dx
consolidated balance sheet 合併資產負債表 } =p e;l
consolidated profit and loss account 合併損益表 tP:ER
consolidation 合併 /n2qW.qJ>
construction cost 營建成本 bA-/"'Vp9
construction revenue 營建收入 *V`E)maU
contract 合同 @tX8M[.eA
control account 統制賬戶 q)l1tC72
copyright 版權 +=`*`eP:U
corporation 公司 j].=,M<dxE
cost 成本 MpVZ
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cost accounting 成本會計 /;5/7Bvj
cost of labour 勞工成本 ^, &'
cost of production 生產成本 ]@I>OcH
cost of manufacture 製造成本 ,bxGd!&{Q
cost of sales 銷貨成本 `Hx JE"/
cost price 成本價格 "C.cU
credit 貸方 HEk{!Y
credit note 收款通知單 hAV@/oQ
creditor 債權人 S l`F`
crossed check 橫線支票 ~<Z7\yS)
current account 往來活期賬戶 fB)S: f|
current asset 流動資產 KY%LqcC
current liability 流動負債 &R))c|>OT&
current profit and loss 本期損益 IkuE |
debit 借方
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debt 債務 JA$RY
debtor 債務人 ;d.gVR_V
deed 契據 I vX+yU
deferred assets 遞延資產 m@y<wk(
deferred liabilities 遞延負債 FN<Sagj
delivery 交貨 a0jzt!ci
delivery expense 送貨費 =3Ohy,5L
delivery order 出貨單 KTE X]
demand draft 即期匯票 q`|rS6
demand note 即期票據 {pXqw'"1.
demurrage charge 延期費 T<%%f.x[s
deposit 存款 (j-_iOQ]i+
deposit slip 存款單 [;Jq=G8&t
depreciation 折舊 Ie[DTy
direct cost 直接成本 2BO&OX|X
direct labour 直接人工 [a!)w@I:
director 董事 F@b=S0}K
discount 折扣 0}"'A[xE
discount on purchase 進貨折扣 ,FwJ0V
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