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!fy
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acceptance 承兌 P`
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account 賬戶 mKuY=#R P
accountant 會計員 !4+ FN)
accounting 會計 Hd57Iw
accounting system 會計制度 =
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accounts payable 應付賬款 +,T z +!
accounts receivable 應收賬款 @wcrtf~{)&
accumulated profits 累積利益 Nj=0bg"Qg5
adjusting entry ?#123;整記錄
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adjustment ?#123;整 aW_Pv~
administration expense 管理費用 !nL>Ly
advances 預付 BKKW3PT
advertising expense 廣告費 ;e0-FF+
agency 代理 jr/IU=u*v
agent 代理人 eL88lV]I
agreement 契約 y
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allotments 分配數 Q!70D)O$
allowance 津貼 jbWgL$
amalgamation 合併 ~-
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amortization 攤銷 3 L:SJskYR
amortized cost 應攤成本 `Gh J)WA<
annuities 年金 /<1zzeHRSD
applied cost 已分配成本 _o? I=UN2:
applied expense 已分配費用 }U|0F#0$
applied manufacturing expense 己分配製造費用 u4h.\ul8%
apportioned charge 攤派費用 lQ&J2H<w
appreciation 漲價 p# JPLCs
article of association 公司章程 [@Mo3]#\
assessment 課稅 lf#5X)V
assets 資產 Zmm6&OZ%
attorney fee 律師費 X}g"_wN,g>
audit 審計 @cc}[Uw4B
auditor 審計員 ?-JW2 E"uT
average 平均數 F0tcVdv
average cost 平均成本 $kc cM&B
bad debt 壞賬 2=7
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balance 餘額 Rk#p zD
balance sheet 資產負債表 |_ OoD9,M
bank account 銀行賬戶 >dXB)yl
bank balance 銀行結存 p^ ONJL
bank charge 銀行手續費 %xA-j]%?ep
bank deposit 銀行存款 j{YIVX
bank discount 銀行貼現 8ib e#jlg
bank draft 銀行匯票 {01^xn.
bank loan 銀行借款 Oj
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bank overdraft 銀行透支 l ;S_ J^S
bankers acceptance 銀行承兌 |E&|6h1
bankruptcy 破產 N
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bearer 持票人 e!vWGnY
beneficiary 受益人 1d OB|
bequest 遺產 e5(c,,/
bill 票據 Hi^Z`97c
bill of exchange 匯票 duc\/S'
bill of lading 提單 z9w]{Zd_,d
bills discounted 貼現票據 +
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bills payable 應付票據 *onVG5<
bills receivable 應收票據 WO$8j2!~#
board of directors 董事會 a:KL{e[
bonds 債券 0E9 lv"3o
bonus 紅利 @(IA:6GN
book value 賬面價值 5t|$Yt[
bookkeeper 簿記員 3gYtu-1
bookkeeping 簿記 A@Cvx7X
branch office general ledger 支店往來賬戶 EAHdt=8W{
broker 經紀人 -.K'rW
brought down 接前 >:h&5@^j$
brought forward 接上頁 {LT2^gy=
budget 預算 F^&@[k
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by-product 副產品 =3PZGdWD
by-product sales 副產品銷售 *ZIX76y<!A
capital 股本 P MI?PC[;
capital income 資本收益 zXk^ugFy
capital outlay 資本支出 h6?o)Q>N
capital stock 股本 JsEnhE}]
capital stock certificate 股票 w$j6 !z
carried down 移後 SeuDJxqopD
carried forward 移下頁 !Ej?9
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cash 現金 Oj8D+sC{
cash account 現金賬戶 Gn4XVzB`O
cash in bank 存銀行現金 Pm QeO*f+
cash on delivery 交貨收款 {\X$vaF
cash on hand 庫存現金 ZCA= n
cash payment 現金支付 &{q<
cash purchase 現購 2InM(p7j~K
cash sale 現沽 7Rd(,eWE@
cashier 出?#123;員 /T2 v`Li
cashiers check 本票 T8^l}Y
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certificate of deposit 存款單折 [E/. r{S
certificate of indebtedness 借據 $01~G?:]`
certified check 保付支票 X9?0`6Li
certified public accountant 會計師 C3~O6<,Jh
charges 費用 k%iwt]i%
charge for remittances 匯水手續費 /S @iF
charter 營業執照 >h.HW
chartered accountant 會計師 A@-U#UvN
chattles 動產 wUL 5"\
check 支票 CZ>Ujw=&k
che stub 支票存根 .3#Xjhebvu
closed account 己結清賬戶 qpzyl~g:C
closing 結算 olKM0K
closing entries 結賬紀錄 . BX*C
closing stock 期末存貨 ?Ss~!38
closing the book 結賬 bdEIvf7
columnar journal 多欄日記賬 -Ir>pY\!
combination 聯合 5W=Jn?y2
commission 佣金 C=2DxdZG
commodity 商品 Tl#2w=
common stock 普通股 wk'&n^_br
company 公司 U }I#;*F
compensation 賠償 (iIzoEpb8W
compound interest 複利 h92KU
consignee 承銷人 =J]M#6N0
consignment 寄銷 f{uS
consignor 寄銷人 nzF2Waa-
consolidated balance sheet 合併資產負債表 ?}= $zN
consolidated profit and loss account 合併損益表 :B\$7+$v
consolidation 合併 '8FHn~F
construction cost 營建成本 h")7kjM
construction revenue 營建收入 BkY#wJ'
contract 合同 &VcO,7 A|
control account 統制賬戶 [+="I
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copyright 版權 &.PAIe.
corporation 公司 F!w|5,)
cost 成本 rq1zvuUx
cost accounting 成本會計 r%NzKPW'
cost of labour 勞工成本 F`,Hf Cb\
cost of production 生產成本 8k+k\V{
cost of manufacture 製造成本 <9T,J"y
cost of sales 銷貨成本 `u_k?)lK
cost price 成本價格 U* uMMb}$
credit 貸方 Bwu?DK
credit note 收款通知單 Z,"YMUl'
creditor 債權人 j?g#8L;W\w
crossed check 橫線支票 1
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current account 往來活期賬戶 ?.n1t@sG&
current asset 流動資產 0fK#:6
current liability 流動負債 fwh/#V-i
current profit and loss 本期損益 }^P"R[+4u
debit 借方 KC%&or
debt 債務 l3/Cj^o4
debtor 債務人 UMT}2d%
deed 契據 Om_ "X6
deferred assets 遞延資產 (+<66
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deferred liabilities 遞延負債 U??OiKVZ+
delivery 交貨 K@/dQV%Z
delivery expense 送貨費 Lr(JnS
delivery order 出貨單 7!)VOD8Z
demand draft 即期匯票 ~yV?*"Hi
demand note 即期票據 d/awQXKe7
demurrage charge 延期費 . ~a~(|
deposit 存款 ln":j?`
deposit slip 存款單 F+j"bhe
depreciation 折舊 4 /v[.5
direct cost 直接成本 V|*3*W
direct labour 直接人工 ;%cW[*Dw
director 董事 .[s6PzQy
discount 折扣 B__e*d:)!m
discount on purchase 進貨折扣 Q'?VLv|@
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