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。 [_0g^(`
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acceptance 承兌 VsmL#@E
account 賬戶 |H A7 C
accountant 會計員 UQ8x#(`ak
accounting 會計 ku{aOV%
accounting system 會計制度 BmM,vllO
accounts payable 應付賬款 Z\L@5.*ydE
accounts receivable 應收賬款 s +GF-kJ*
accumulated profits 累積利益 '
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adjusting entry ?#123;整記錄 #.><A8J
adjustment ?#123;整 "
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administration expense 管理費用 6a@~;!GlI
advances 預付 W"*R#:Q
advertising expense 廣告費 ep?0@5D}]
agency 代理 %C)JmaQ{9
agent 代理人 kmoJ`W} N
agreement 契約 w|HZI,~
allotments 分配數 :9#`|#uh
allowance 津貼 ]M2<I#hF.
amalgamation 合併 !lF^~x
amortization 攤銷 z(WpOD
amortized cost 應攤成本 wgyO%
annuities 年金 4yA`);r62
applied cost 已分配成本 P&GZe/6Y
applied expense 已分配費用 jQb D2x6(
applied manufacturing expense 己分配製造費用 Q#N+5<]J)#
apportioned charge 攤派費用 -1:Z^&e/
appreciation 漲價 2{CSH_"Z7
article of association 公司章程 Wy4^mOv
assessment 課稅 V\ "5<>+O
assets 資產 LC{hoq\
attorney fee 律師費 s
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audit 審計 ]cr;PRyv
auditor 審計員 @>]3xHE6#=
average 平均數 _Pkh`}W:
average cost 平均成本 #H`y1zm
bad debt 壞賬 K5>:WiY
balance 餘額 @9h#o5y q
balance sheet 資產負債表 =M5M;
bank account 銀行賬戶 &[RU.Q!_H
bank balance 銀行結存 nrIL_
bank charge 銀行手續費 <<6w9wNon
bank deposit 銀行存款 50&F#v%YB
bank discount 銀行貼現 ~N9-an
bank draft 銀行匯票 Y+GeT#VHe
bank loan 銀行借款 yxN!*~BvL
bank overdraft 銀行透支 ,7P^]V1
bankers acceptance 銀行承兌 p]&Q`oh
bankruptcy 破產 X t =bc
bearer 持票人 fO^6q1a
beneficiary 受益人 .Qt3!ek
bequest 遺產 r%pFq1/'!
bill 票據 $0}bi:7
bill of exchange 匯票 <&:&qngg
bill of lading 提單 MjB[5:s
bills discounted 貼現票據 j\f$r,4
bills payable 應付票據 # &83;uys
bills receivable 應收票據 Y}uQ`f
board of directors 董事會 >8fH5
bonds 債券 Fz&i
lB
bonus 紅利 V^I/nuy
book value 賬面價值 7[BL 1HI*
bookkeeper 簿記員 }G+A_HF ^
bookkeeping 簿記 FH8mK)
branch office general ledger 支店往來賬戶 j7#GqVS'
broker 經紀人 b:Kw_Q
brought down 接前 1:zu$|%7
brought forward 接上頁 I&8SP$S>J
budget 預算 O/9%"m:i
by-product 副產品 rs Uw(K^
by-product sales 副產品銷售 JjLyV`DJ
capital 股本 $sF#Na4^
capital income 資本收益 'S7@+kJ
capital outlay 資本支出 /}`/i(k
capital stock 股本 o?K|[gNi
capital stock certificate 股票
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carried down 移後 R.IUBw5;/
carried forward 移下頁 v\(m"|4(i
cash 現金 noNF;zT
cash account 現金賬戶 xeM':hD.o
cash in bank 存銀行現金 6BU0hV
cash on delivery 交貨收款 s9kLB.
cash on hand 庫存現金 7.
9s.*
cash payment 現金支付 #A9_A%_.h
cash purchase 現購 QYfAf3te
cash sale 現沽 lzs(i2pA
cashier 出?#123;員 KHecc/,,S
cashiers check 本票 _$\5ZVe
certificate of deposit 存款單折 >xV<nLf/
certificate of indebtedness 借據 nP\V1pgA
certified check 保付支票 ?ZHE8
certified public accountant 會計師 (1AA;)`Kp
charges 費用 .(7C)P{.0
charge for remittances 匯水手續費 9id~NNr7
charter 營業執照 ]9&q'7*L
chartered accountant 會計師 &1E~ \8U
chattles 動產 Uc_`Eh3y
check 支票 M=[q+A
che stub 支票存根 b^,Mw8KsO
closed account 己結清賬戶 BQ9`DYI b
closing 結算 E[3FdX8
closing entries 結賬紀錄 ?3,64[
closing stock 期末存貨 i\Pr3
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closing the book 結賬 iCnUnR{
columnar journal 多欄日記賬 y|;8 :b32
combination 聯合 AqbT{,3yW
commission 佣金 N _~KZQ11^
commodity 商品 OKZam ik~
common stock 普通股 vbA7I<;
company 公司 /
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compensation 賠償 ok3
compound interest 複利 #i +P(xV
consignee 承銷人 co^P7+j
consignment 寄銷 X}j'L&{F@
consignor 寄銷人 }.MoDR3\
consolidated balance sheet 合併資產負債表 O:,2OMB}B`
consolidated profit and loss account 合併損益表 h76NR
consolidation 合併 RZd4(7H=q
construction cost 營建成本 rX!+@>4_L
construction revenue 營建收入 =WmBpUh
contract 合同 !q-:rW?c
control account 統制賬戶 ~*mOt7G
copyright 版權 k>:/D
corporation 公司 p&OJa$N$[
cost 成本 ) _9e@~,
cost accounting 成本會計 c3zT(FgO>N
cost of labour 勞工成本 mI7rx`4H
cost of production 生產成本 Tw`c6^%^y
cost of manufacture 製造成本 )&Kn(l)
cost of sales 銷貨成本 q: Bt]2x
cost price 成本價格 x0u?*5-t
credit 貸方 EtR@sJ<
credit note 收款通知單 yZ;k@t_WRD
creditor 債權人 kJur
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crossed check 橫線支票 uP%axys
current account 往來活期賬戶 m]
0^
current asset 流動資產 Siz!/O!'
current liability 流動負債 A]Q1&qM%
current profit and loss 本期損益 \3Q:K|
debit 借方 'YZI>V*
debt 債務 {+C %D'
debtor 債務人 ^_*jp[!`b$
deed 契據 23}BW_m
deferred assets 遞延資產 28T\@zi
deferred liabilities 遞延負債 BrNG%%n
delivery 交貨 P\22op_te-
delivery expense 送貨費 (#j2P0B
delivery order 出貨單 bmj8WZ
demand draft 即期匯票 r^w\9a_
demand note 即期票據 Z:_m}Ya|
demurrage charge 延期費 T6
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deposit 存款 t$]&,ucW#
deposit slip 存款單 9UeVvH
depreciation 折舊 =2RhPD
direct cost 直接成本 1u"R=D9p,=
direct labour 直接人工 ^8?j~&u$F
director 董事 E8T"{
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discount 折扣 |5oKq'(b
discount on purchase 進貨折扣 ~K5Cr
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