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。 Z`|> tbOfZ
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acceptance 承兌 6<#Slw[
account 賬戶 f]hBPkZ6
accountant 會計員 `Y0fst<,
accounting 會計 p1C_`f N,
accounting system 會計制度 n&(3
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accounts payable 應付賬款 r!CA2iK`
accounts receivable 應收賬款 1xq3RD
accumulated profits 累積利益 pz.Y=V\t
adjusting entry ?#123;整記錄 w' .'Yu6
adjustment ?#123;整 u6]gQP">I
administration expense 管理費用 N!]PIWnC
advances 預付 MK<
advertising expense 廣告費 uwmoM>I W^
agency 代理 X #&(~1O
agent 代理人 !,I7 ?O
agreement 契約 ^*HVP*
allotments 分配數 | h
allowance 津貼 7?+5%7-
amalgamation 合併 O}e|P~W
amortization 攤銷 kx:c*3q.k
amortized cost 應攤成本 C3]\$
annuities 年金 9zmD6G!}t
applied cost 已分配成本 6Wf*>G
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applied expense 已分配費用 cAYa=}~<
applied manufacturing expense 己分配製造費用 MiRibH
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apportioned charge 攤派費用 4F}g(
appreciation 漲價 M?QQr~a
article of association 公司章程 zuK/(qZ
assessment 課稅 h<+PP]l=
assets 資產 0~Um^q*'3
attorney fee 律師費 `\Uc4lRS
audit 審計 U+(Z#b(Q
auditor 審計員 Q@PJ)f
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average 平均數 SJso'6 g
average cost 平均成本 cdd
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bad debt 壞賬 Pn~pej5'K
balance 餘額 nh _DEPMq
balance sheet 資產負債表 xC=
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bank account 銀行賬戶 r)) $XM
bank balance 銀行結存 A@9U;8k
bank charge 銀行手續費 EGp~Vo-
bank deposit 銀行存款 yg]suU<z]
bank discount 銀行貼現 Oz"@yL}
bank draft 銀行匯票 9O(i+fM
bank loan 銀行借款 eD>-`'7<
bank overdraft 銀行透支 ykErt%k<n
bankers acceptance 銀行承兌 K0d
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bankruptcy 破產 Y\ #.EVz
bearer 持票人 ]#vvlM>/
beneficiary 受益人 x@{G(W:W
bequest 遺產 *+_fP |cv
bill 票據 <Tj"GVZAEO
bill of exchange 匯票 s!8J.hD'I
bill of lading 提單 (mD-FR@#
bills discounted 貼現票據 .WN;TjEg!
bills payable 應付票據 L8,H9T#e
bills receivable 應收票據 X67C;H+
board of directors 董事會 jKY Aid{-
bonds 債券 -D.BJ(
bonus 紅利 YR^Ee8 _H
book value 賬面價值 [TiTff&LV
bookkeeper 簿記員 "1gk-
bookkeeping 簿記 =)"NE>
branch office general ledger 支店往來賬戶 rahHJp.Ws
broker 經紀人 ,kGw;8X
brought down 接前 @p9e:[
brought forward 接上頁 (%ri#
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budget 預算 ~:P8g<w
by-product 副產品 2n-Tpay0
by-product sales 副產品銷售 ;-Y]X(z>
capital 股本 r|
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capital income 資本收益 G#9o?
capital outlay 資本支出 'O\d<F.c$2
capital stock 股本 Z9;nC zHm
capital stock certificate 股票 u8{@PlS
carried down 移後 nN_94
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carried forward 移下頁 ims=-1,
cash 現金 ne!j%9Ar
cash account 現金賬戶 [9YlLL@
cash in bank 存銀行現金 .,d$%lN
cash on delivery 交貨收款 SoXX}<~E4
cash on hand 庫存現金 `JY>v io
cash payment 現金支付 !}Woo$#ND
cash purchase 現購 vV:MS O'r
cash sale 現沽 rw=UK`
cashier 出?#123;員 u~naVX\3b
cashiers check 本票 ulz\x2[Pf
certificate of deposit 存款單折 $BR=IYby
certificate of indebtedness 借據 _.Z&<.lJ
certified check 保付支票
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certified public accountant 會計師 Z;"4$@|qE
charges 費用 N%n1>!X)!
charge for remittances 匯水手續費 IgHs&=
charter 營業執照 e GqvnNv
chartered accountant 會計師 NbQMWU~7
chattles 動產 m_r@t*
check 支票 Up!ZCZ$RC
che stub 支票存根 j]ln
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closed account 己結清賬戶 N18diP[C
closing 結算 2RSHBo
closing entries 結賬紀錄 0T{c:m~QXe
closing stock 期末存貨 98b9%Z'2f
closing the book 結賬 OH!$5FEc
columnar journal 多欄日記賬 xi1N?
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combination 聯合 %Zv(gI`A
commission 佣金 sBuq
commodity 商品 5u
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common stock 普通股 yG4LQE
company 公司 l6}b{e
compensation 賠償 jV|$?
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compound interest 複利 JQbMw>Y
consignee 承銷人 wk@(CKQzI,
consignment 寄銷 "[".3V
consignor 寄銷人 xj00eL
consolidated balance sheet 合併資產負債表 {Y@-*pL]
consolidated profit and loss account 合併損益表 :)+@qxTy
consolidation 合併 wE8a4.
construction cost 營建成本 2XecP'+m
construction revenue 營建收入 z7.C\l
contract 合同 >m_p\$_
control account 統制賬戶 `
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copyright 版權 u=v%7c2Mx}
corporation 公司 [ilv/V<
cost 成本 thZ@BrO#
cost accounting 成本會計 yOn2}Z
cost of labour 勞工成本 utm+\/
cost of production 生產成本 .^N#|hp^
cost of manufacture 製造成本 C$..w80/1
cost of sales 銷貨成本 bh;b`
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cost price 成本價格 n%MYX'0
credit 貸方 1A/c/iC
credit note 收款通知單 2t`9_zqLw
creditor 債權人 ixJ20A7
crossed check 橫線支票 \Zz= 4
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current account 往來活期賬戶 [;V1y`/K1
current asset 流動資產 <
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current liability 流動負債 sWZtbW;)
current profit and loss 本期損益 zQ6
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debit 借方 =Q=&Ucf_
debt 債務 ,C'w(af@}
debtor 債務人 , C@hTOT
deed 契據 @IyH(J],h
deferred assets 遞延資產 UN
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deferred liabilities 遞延負債 e=F( Zf+1^
delivery 交貨 @|
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delivery expense 送貨費 ^s(X VVA
delivery order 出貨單 M;TfD
demand draft 即期匯票 84oW
demand note 即期票據 f{ 4G
demurrage charge 延期費 zs]/Y2
deposit 存款 w<F;&';@h
deposit slip 存款單 !wR{Y[Yu
depreciation 折舊 ga1gd
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direct cost 直接成本 {@K2WB
direct labour 直接人工 <11Tqb
director 董事 fe9& V2Uu
discount 折扣 [TfV2j* e
discount on purchase 進貨折扣 `Py=
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