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。 ]$z~;\ T
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acceptance 承兌 X=DJOepH'
account 賬戶 onjTuZ^h
accountant 會計員 EqOB
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accounting 會計 Vbwbc5m}
accounting system 會計制度 AD8~
accounts payable 應付賬款 +oyc9PoXF
accounts receivable 應收賬款 NoPM!.RU{
accumulated profits 累積利益 c*3ilMP\4
adjusting entry ?#123;整記錄 js>6Du
adjustment ?#123;整 /WM
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administration expense 管理費用 ]qXfgc
advances 預付 1XSqgr"3
advertising expense 廣告費 n%ld*EgY
agency 代理 =P5SFMPN
agent 代理人 -8EdTc@
agreement 契約 p<jHUG4?'
allotments 分配數 E P<U:F
allowance 津貼 Sm-nb*ZyC
amalgamation 合併 | o+vpy
amortization 攤銷 OnG!5b
amortized cost 應攤成本 ~>C!l k
annuities 年金 M14pg0Q
applied cost 已分配成本 <,LeFy\zW
applied expense 已分配費用 SBYRN##n_
applied manufacturing expense 己分配製造費用 ;aD_^XY
apportioned charge 攤派費用 s cn!,
appreciation 漲價 P{);$e+b~
article of association 公司章程 |R+=Yk&u
assessment 課稅 3lKIEPf6r
assets 資產 0ai4%=d-
attorney fee 律師費 E
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audit 審計 D-[0^
auditor 審計員 xE + Go
average 平均數
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average cost 平均成本 dso\+s
bad debt 壞賬 FCI38?`%
balance 餘額 C@KYg/nYw
balance sheet 資產負債表 IPJs$PtKok
bank account 銀行賬戶 >q]r)~8F^
bank balance 銀行結存 P~?u2,.E[
bank charge 銀行手續費 u_mm*o~)g
bank deposit 銀行存款 8^M5u>=t;
bank discount 銀行貼現 60hf)er
bank draft 銀行匯票 _msDf2e9
bank loan 銀行借款 >0512_J+
bank overdraft 銀行透支 2Y$==j
bankers acceptance 銀行承兌 Ju:=-5r"'
bankruptcy 破產 LxMOs Nv
bearer 持票人 N["(ZSS
beneficiary 受益人 q/]tJ{FI
bequest 遺產 [J:vS
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bill 票據 +L_.XToq-
bill of exchange 匯票 <KJ18/
bill of lading 提單 );=
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bills discounted 貼現票據 F*Qw%
bills payable 應付票據 S>**hMU%
bills receivable 應收票據 uV;Z
board of directors 董事會 ujwI4oj"
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bonds 債券 6C)OO"Bc
bonus 紅利 %d*}:295
book value 賬面價值 {\ .2h
bookkeeper 簿記員 's*UU:R
bookkeeping 簿記 @89mj{
branch office general ledger 支店往來賬戶 D:){T>
broker 經紀人 slw^BK3t
brought down 接前 X2o5Hc)l<
brought forward 接上頁 {x-g?HB
budget 預算 bXt A4O
by-product 副產品 ,$CZ(GQ
by-product sales 副產品銷售 aHb,4 wY
capital 股本 Ws(BouJ
capital income 資本收益 Ot v{#bB$
capital outlay 資本支出 u,&Z5S
capital stock 股本 KX*e2 /0
capital stock certificate 股票 D4`7,JC}<
carried down 移後 d[ {=/~0
carried forward 移下頁 L V9\
cash 現金 n cihc$V<
cash account 現金賬戶 r}XD{F}"
cash in bank 存銀行現金 Oi7:J>
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cash on delivery 交貨收款 ;m;wSp
cash on hand 庫存現金 a)
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cash payment 現金支付 ab
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cash purchase 現購 F[~qg
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cash sale 現沽 <$ '#@jW
cashier 出?#123;員 &4DvZq=
cashiers check 本票 k9Yr&8B
certificate of deposit 存款單折 u*H2kn[DU
certificate of indebtedness 借據 oq;}q
certified check 保付支票
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certified public accountant 會計師 /GCSC8T
charges 費用 Be-gGJG
charge for remittances 匯水手續費 qB"y'UW8
charter 營業執照 (A"oMnjWd
chartered accountant 會計師 :Rq@ %rL
chattles 動產 -7\RO%U
check 支票 W*VQ"CW{^]
che stub 支票存根 DfqXw^BKD
closed account 己結清賬戶 SkN^ytKE
closing 結算 a!wPBJJ
closing entries 結賬紀錄 '?Hy"5gUA
closing stock 期末存貨 ?jb7Oq#[
closing the book 結賬 -@AGQ+e
columnar journal 多欄日記賬 drF
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combination 聯合 JCE364$$"
commission 佣金 T*'5-WV|3t
commodity 商品 4yjAi@ /2
common stock 普通股 {jr>Z"/q
company 公司 7!Fu.Ps
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compensation 賠償 69rVW~Z
compound interest 複利 j^:\a\-1
consignee 承銷人 `/Z8mFs Y
consignment 寄銷 vE
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consignor 寄銷人 Y$Fbi2A4
consolidated balance sheet 合併資產負債表 \5X34'7
consolidated profit and loss account 合併損益表 I]TL#ywF
consolidation 合併 'gQm%:qU3r
construction cost 營建成本 Jg: Uv6eN+
construction revenue 營建收入 e@@kTny(
contract 合同 ~H?RHYP~
control account 統制賬戶 A@&+!sO
copyright 版權 `s@1'IG;R_
corporation 公司 A
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cost 成本 ^oaG.)3
cost accounting 成本會計 <g,xc)[
cost of labour 勞工成本 4dl?US[-
cost of production 生產成本 &zUo", }9
cost of manufacture 製造成本 ;`@DQvVZ:
cost of sales 銷貨成本 >}_c<`:
cost price 成本價格 FL0[V,
credit 貸方 L"#Tas\5
credit note 收款通知單 )FE'#\
creditor 債權人 |+ @
crossed check 橫線支票 _MnMT9
current account 往來活期賬戶 |
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current asset 流動資產 hoeOdWIpf
current liability 流動負債 : 8(~{<R
current profit and loss 本期損益 nhQ.U>&-M
debit 借方 k&@JF@_TI
debt 債務 C+O`3wPZp
debtor 債務人 >q4nQ/eP
deed 契據 67Ge}6*2pd
deferred assets 遞延資產 Zb8i[1 P
deferred liabilities 遞延負債 r=8]Ub[
delivery 交貨 @v@'8E Q
delivery expense 送貨費 $ 'HiNP
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delivery order 出貨單 G;wv.|\
demand draft 即期匯票 ]';!r20
demand note 即期票據 Q
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demurrage charge 延期費 c[J
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deposit 存款
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deposit slip 存款單 UV@<55)K
depreciation 折舊 v"y
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direct cost 直接成本 Y~gpi L3u
direct labour 直接人工 =ww8,z4X
director 董事 H~@aT7
discount 折扣 "fS9Nx3
discount on purchase 進貨折扣 CM8WI~
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