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。 xh-o}8*n"
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acceptance 承兌 I@\lN&HC
account 賬戶 Ng
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accountant 會計員 {L971W_L
accounting 會計 :]K4KFM
accounting system 會計制度 DDQx
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accounts payable 應付賬款 1y&\5kB
accounts receivable 應收賬款 >dXGee>'M
accumulated profits 累積利益 ]|pe>:gf'
adjusting entry ?#123;整記錄 t|?ez4/{z
adjustment ?#123;整 *][`@@->
administration expense 管理費用 yZ7&b&2nLn
advances 預付 AOZP*\k
advertising expense 廣告費 K`eCDvlH
agency 代理 ^S<Y>Nm]
agent 代理人 u2I*-K
agreement 契約 ZmqKQO
allotments 分配數 ]OhiYU4
allowance 津貼 &A/]pi-\
amalgamation 合併 8LJ8
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amortization 攤銷 *tFHM &a
amortized cost 應攤成本 `cn#B
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annuities 年金
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applied cost 已分配成本 ;<Sd~M4f
applied expense 已分配費用 !.$I["/=
applied manufacturing expense 己分配製造費用 m,28u3@r
apportioned charge 攤派費用 .#!lP/.eQP
appreciation 漲價 ;LfXi 8)
article of association 公司章程 lgAoJ[
assessment 課稅 %QH$ipM
assets 資產 .<?GS{6
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attorney fee 律師費 yF:1( 4
audit 審計 jdP2Pf^^
auditor 審計員 X #dmo/L8
average 平均數 M7\szv\Zc=
average cost 平均成本 234p9A@
bad debt 壞賬 M.D1XX1/
balance 餘額 BR_1MG'{)$
balance sheet 資產負債表 >=lC4Tu
bank account 銀行賬戶 qbr$>xH
bank balance 銀行結存 +QavYqPF
bank charge 銀行手續費 w(Ovr`o?9t
bank deposit 銀行存款 YMyfL8bO
bank discount 銀行貼現 ;O5zUl-`
bank draft 銀行匯票 %Xd[(Q)
bank loan 銀行借款 :VBV&l`
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bank overdraft 銀行透支 `7Q<'oK
bankers acceptance 銀行承兌 %Xg4b6<9
bankruptcy 破產 ssA`I<p #
bearer 持票人 NYUL:Tp
beneficiary 受益人 ;+_:,_
bequest 遺產 5~U/
bill 票據 Kn{4;Xk\
bill of exchange 匯票 /N+dQe
bill of lading 提單 GVr1`l
bills discounted 貼現票據 6wRd<]C
bills payable 應付票據 l4YbK np]
bills receivable 應收票據 2nObl'ec
board of directors 董事會 wu6;.xTLl
bonds 債券 Wb_J(!da
bonus 紅利 M
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book value 賬面價值 *R,5h2;
bookkeeper 簿記員 h*a(_11
bookkeeping 簿記 rKc9b<Ir
branch office general ledger 支店往來賬戶 bj^5yX;2
broker 經紀人 \K{
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brought down 接前 3*bU6$|5FP
brought forward 接上頁 >uB?rGcM
budget 預算 Jr4Ky<G_i
by-product 副產品 {z|)Njhg
by-product sales 副產品銷售 ,Vax&n+J
capital 股本 pF >i-i
capital income 資本收益 gg/-k;@ Rf
capital outlay 資本支出 59L\|OR
capital stock 股本 jd"@t*ZV
capital stock certificate 股票 c#]4awHU
carried down 移後 lFj]4
carried forward 移下頁 S+6.ZZ9c
cash 現金 (E3b\lST
cash account 現金賬戶 zI uJ-8T"
cash in bank 存銀行現金 =%O6:YM
cash on delivery 交貨收款 m7V/zne
cash on hand 庫存現金
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cash payment 現金支付 On?v|10r'
cash purchase 現購 ^
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cash sale 現沽 e>OoyD
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cashier 出?#123;員 .V<+v-h
cashiers check 本票 $wa{~'
certificate of deposit 存款單折 {Mk6T1Bkq
certificate of indebtedness 借據 ]N]!o#q}L
certified check 保付支票 gJ+'W1$/
certified public accountant 會計師 +=h:Vb8
charges 費用 #X$\&,Yn"
charge for remittances 匯水手續費
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charter 營業執照 ?j.,Nw4FC
chartered accountant 會計師 yPp9\[+^j
chattles 動產 d-ko
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check 支票 w
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che stub 支票存根 >R_&
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closed account 己結清賬戶 G_JA-@i%
closing 結算 TX/Xt7#R:
closing entries 結賬紀錄 ej
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closing stock 期末存貨 _f,C[C[e&
closing the book 結賬 T!{w~'=F
columnar journal 多欄日記賬 FV!q!D
combination 聯合 0mVNQxHI
commission 佣金 ="H%6S4'
commodity 商品 wlvgg
common stock 普通股 Ax@$+/Z!
company 公司 gQuw1
compensation 賠償 kD%( _K5
compound interest 複利 l'qg8
consignee 承銷人 gD?l-RT>
consignment 寄銷 .<
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consignor 寄銷人 Q&;9x? e
consolidated balance sheet 合併資產負債表 :cECRm*
consolidated profit and loss account 合併損益表 +sA2WK]
consolidation 合併 q`-N7 ,$T
construction cost 營建成本 eByz-,{P
construction revenue 營建收入 =WATyY:s
contract 合同 ;'K5J9k
control account 統制賬戶 J8(lIk:e
copyright 版權 x,-75
corporation 公司 !.gIHY
cost 成本 ^CX6&d
cost accounting 成本會計 Y.UFbrv
cost of labour 勞工成本 ,4$>,@WW~
cost of production 生產成本 AT3Mlz~7#
cost of manufacture 製造成本 /~?*=}c^m
cost of sales 銷貨成本 )akoa,#%6c
cost price 成本價格 t:Q*gWRh
credit 貸方 4$<JHo
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credit note 收款通知單 fr3d
creditor 債權人 WT=;: j
crossed check 橫線支票 <'*LRd$1
current account 往來活期賬戶
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current asset 流動資產 KpGhQdR#
current liability 流動負債 niyV8
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current profit and loss 本期損益 u#.2w)
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debit 借方 oc`H}Wvn
debt 債務 X"Swi&4
debtor 債務人 (A#^l=su
deed 契據 oPM96
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deferred assets 遞延資產 PZ9I`P!C
deferred liabilities 遞延負債 R 9\*#c
delivery 交貨 Yq
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delivery expense 送貨費 ;_(4Q*Yx
delivery order 出貨單 L4HI0Mx
demand draft 即期匯票 bG#>uE J-
demand note 即期票據 fZF@k5*\
demurrage charge 延期費 &QgR*,5eo
deposit 存款 i/4>2y9/F4
deposit slip 存款單 &8lZNv8;(p
depreciation 折舊 +e``OeXog
direct cost 直接成本 |{ip T SH
direct labour 直接人工 L8B!u9%
director 董事 0(HU}I
discount 折扣 (<9u-HF#
discount on purchase 進貨折扣 ms]sD3z/W+
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