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。 R2NZ{"h
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acceptance 承兌 pH;%ELZ
account 賬戶 y =@N|f!
accountant 會計員 Ri'n
accounting 會計 4-w{BZu
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accounting system 會計制度 lZ0 =;I
accounts payable 應付賬款 9WHddDA
accounts receivable 應收賬款 }H4RR}g
accumulated profits 累積利益 x-c"%Z|
adjusting entry ?#123;整記錄 !>tL6+yj
adjustment ?#123;整 N`i/mP
administration expense 管理費用 nN;u,}e
advances 預付 reVgqYp{{-
advertising expense 廣告費 }]TxlSp!;
agency 代理 Dq xs+
agent 代理人 1YA% -~
agreement 契約 BUFv|z+H
allotments 分配數 hZ3bVi)L\
allowance 津貼 E`q_bn
amalgamation 合併 Rcv9mj]l
amortization 攤銷 $>gFf}#C
amortized cost 應攤成本 DI vHvFss
annuities 年金 Z)!C'c b
applied cost 已分配成本 ^.tg 7%dJ
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 $kgVa^
apportioned charge 攤派費用 /?!u{(h }
appreciation 漲價 C~[,z.FvO
article of association 公司章程 )"LJ
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assessment 課稅
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assets 資產 PH"%kCI:
attorney fee 律師費 )[ ,A_3E
audit 審計 0V]s:S
auditor 審計員 $M#>9QHhc
average 平均數 @o^Ww
average cost 平均成本 Bq>m{
bad debt 壞賬 ]9L
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balance 餘額 +(*DT9s+
balance sheet 資產負債表 a?.=V
bank account 銀行賬戶 Mtv?:q
bank balance 銀行結存 .pq%?&
bank charge 銀行手續費 >p/`;Kq@
bank deposit 銀行存款 Al'3?
bank discount 銀行貼現 M2|is ~
bank draft 銀行匯票 ~
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bank loan 銀行借款
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bank overdraft 銀行透支 X8|EHb<
bankers acceptance 銀行承兌 v:p} B$
bankruptcy 破產 /=h` L,
bearer 持票人 % nIf)/2g
beneficiary 受益人
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bequest 遺產 P4?glh q#
bill 票據 }Lv;!
bill of exchange 匯票 2tLJU Z1
bill of lading 提單 ]9XDS[<2`
bills discounted 貼現票據 }%z
bills payable 應付票據 #%s#c0TX
bills receivable 應收票據 M;NX:mX9
board of directors 董事會
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bonds 債券 HThcn1u~^b
bonus 紅利 yNc2@
book value 賬面價值 3F0 N^)
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bookkeeper 簿記員 mTh]PPo
bookkeeping 簿記 <Qq*p
branch office general ledger 支店往來賬戶 oE~RySX
broker 經紀人 !c-*O<Y
brought down 接前 FqifriLN
brought forward 接上頁 b\ PgVBf9
budget 預算 )i<j XZ:O
by-product 副產品 IAEAhqp
by-product sales 副產品銷售 .l|$dE/E
capital 股本 ]d`VT)~vje
capital income 資本收益 jIF
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capital outlay 資本支出 `kr?j:g
capital stock 股本 h$=2 p5'-
capital stock certificate 股票 i&k7-<
carried down 移後 to\Ni~a&
carried forward 移下頁 .KC++\{HE
cash 現金 ?8 {"x8W;
cash account 現金賬戶 {|\.i
cash in bank 存銀行現金 }i2V.tVB-
cash on delivery 交貨收款 <| &Npd'
cash on hand 庫存現金 {x7,
cash payment 現金支付 Z=
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cash purchase 現購 GF
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cash sale 現沽 >Se,;cB'/]
cashier 出?#123;員 Gc!x|V;T
cashiers check 本票 %bfZn9_m
certificate of deposit 存款單折 >j`qh:^
certificate of indebtedness 借據 \?N2=jsu$
certified check 保付支票 ZB&
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certified public accountant 會計師 e|9A716x
charges 費用 >3_Gw4S*H
charge for remittances 匯水手續費 B?qjkP
charter 營業執照 1.X@;
chartered accountant 會計師 s{" 2L{,$
chattles 動產 z] Ue|%K
check 支票 \;-|-8Q
che stub 支票存根 ty`DJO=Omj
closed account 己結清賬戶 05k0n E
closing 結算 N&pCx&
closing entries 結賬紀錄 ,(4K4pN
closing stock 期末存貨 o]:9')5^
closing the book 結賬 6R5Qy]]E
columnar journal 多欄日記賬 *#Wdc O`-
combination 聯合 ;GhNKPY
commission 佣金 yZ`wfj$Jj
commodity 商品 )ANmIwmC#
common stock 普通股 Q&V;(L62!
company 公司 Q
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compensation 賠償 *:NQ&y*uj
compound interest 複利 ~,~eoW7
consignee 承銷人 rbCAnwA2
consignment 寄銷 Z<4AL\l 98
consignor 寄銷人 9S -9.mvop
consolidated balance sheet 合併資產負債表 -]=@s
consolidated profit and loss account 合併損益表 mQ=#nk$~g
consolidation 合併 B
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construction cost 營建成本 [PM4k0YC 8
construction revenue 營建收入 r4f~z$QK
contract 合同 &I406Z f7y
control account 統制賬戶
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copyright 版權 ##o#eZq:"
corporation 公司 H4JTGt1"
cost 成本 LDg?'y;2
cost accounting 成本會計 h*Pc=/p
cost of labour 勞工成本 ~= -RK$=
cost of production 生產成本 MxGW(p
cost of manufacture 製造成本 ]d%8k}U
cost of sales 銷貨成本 yOg+iFTr
cost price 成本價格 lPJ\-/>$z
credit 貸方 pBPl6%C.X-
credit note 收款通知單 +KEWP\r
creditor 債權人 PzR[KUK
crossed check 橫線支票 -R6)ROGl
current account 往來活期賬戶 O<e{
current asset 流動資產 3Le{\}-$.
current liability 流動負債 orvp*F{7[H
current profit and loss 本期損益 h65-s
debit 借方 t. '!`5G
debt 債務 2T
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debtor 債務人 fg{n(TE"8
deed 契據 *~H Sy8s
deferred assets 遞延資產 i2^>vYCsl
deferred liabilities 遞延負債 V#}kwON
delivery 交貨 (%:c#;#
delivery expense 送貨費 0{[,E.
delivery order 出貨單 lu6
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demand draft 即期匯票 e NafpK
demand note 即期票據 :#~j:C|
demurrage charge 延期費 .-X8J t
deposit 存款 *
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deposit slip 存款單 K}U-w:{
depreciation 折舊 K!]/(V(}
direct cost 直接成本 N{~YJ$!8
direct labour 直接人工 V,?yPi$#E
director 董事 -[DOe?T
discount 折扣 CWP2{
discount on purchase 進貨折扣 wsVV$I[2
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