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。 \wJ2>Q
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acceptance 承兌 5Kadh2nz
account 賬戶 ,A$#gLyk<
accountant 會計員 #9(0.!v
accounting 會計 :4Gc'bR
accounting system 會計制度 W2$MH: j
accounts payable 應付賬款 65% WjO
accounts receivable 應收賬款 cEdf&*_-'I
accumulated profits 累積利益 u<g0oEs)
adjusting entry ?#123;整記錄 }?\8%hK"a7
adjustment ?#123;整 .S5%Qa [uW
administration expense 管理費用 {^5LolCCH
advances 預付 /?ZO-]q
advertising expense 廣告費 KQf=t0Z=Ce
agency 代理 ;+Dq3NE
agent 代理人 KT4h3D`,
agreement 契約 Bf21u9
allotments 分配數 65HP9`5Tm
allowance 津貼 Q.U
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amalgamation 合併 f:\)oIW9Kk
amortization 攤銷 EbfE/_I
amortized cost 應攤成本 5 O't-'
annuities 年金 (&B`vgmb
applied cost 已分配成本 'bd|Oww1u
applied expense 已分配費用 l.@v@T(/
applied manufacturing expense 己分配製造費用 $_ Bo
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apportioned charge 攤派費用 &'V1p4'
appreciation 漲價 ?W3l
article of association 公司章程 o]@Mg5(8Q
assessment 課稅 |3bCq(ZR\P
assets 資產 hZ[(Ik]*Zd
attorney fee 律師費 Z!& u_
audit 審計 up@I,9C/
auditor 審計員 Irc(5rD7
average 平均數 2Y7u M;8
average cost 平均成本 {vhP'!a6W
bad debt 壞賬 1_jd1UT
balance 餘額 ^pysoaZCT_
balance sheet 資產負債表 R PB%6z$
bank account 銀行賬戶 hr/H vB
bank balance 銀行結存 joRrsxFU
bank charge 銀行手續費 \) FFV-k5
bank deposit 銀行存款 T2dv!}7p
bank discount 銀行貼現 W>o>Y$H
bank draft 銀行匯票 ${F4x "x
bank loan 銀行借款 <k'%rz
bank overdraft 銀行透支 Z1y=L$t8
bankers acceptance 銀行承兌 /Xm4%~b_gj
bankruptcy 破產 E*Z # fa
bearer 持票人 Yo*.? Mq'
beneficiary 受益人 Xl %ax!/
bequest 遺產 CX}==0od
bill 票據 ,\RZ+kC>~
bill of exchange 匯票 ]zATdfa
bill of lading 提單 \Q!I;
bills discounted 貼現票據 YAsE,M+
bills payable 應付票據 +B&,$ceyaJ
bills receivable 應收票據 s L=}d[
board of directors 董事會 A-&XgOL
bonds 債券 5hvg]w95;
bonus 紅利 | zy
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book value 賬面價值 rizWaw5E!8
bookkeeper 簿記員 3JFX~"rV9I
bookkeeping 簿記 >X_5o^s2s
branch office general ledger 支店往來賬戶 XQPlhpcv
broker 經紀人 <}Hs@`jS
brought down 接前 NZL$#bRB
brought forward 接上頁 ,<t)aZL,A;
budget 預算 @~CXnc0
by-product 副產品 V^%P}RFMc
by-product sales 副產品銷售 !zQbF&>
capital 股本 fZgEJsr
capital income 資本收益 KL\hV .6
capital outlay 資本支出 v+vM:At4
capital stock 股本 ?0x=ascP
capital stock certificate 股票 w(oi6kg
carried down 移後 Yv/T6z@
carried forward 移下頁 ~zYk,;m
cash 現金 8)ykXx
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cash account 現金賬戶 =k
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cash in bank 存銀行現金 #GuN.`__n,
cash on delivery 交貨收款 z(n Ba]^[F
cash on hand 庫存現金 ]S 3l' "
cash payment 現金支付 O8k+R@
cash purchase 現購 a797'{j#PI
cash sale 現沽 y#{v\h
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cashier 出?#123;員 Q
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cashiers check 本票 NHQi_U
certificate of deposit 存款單折 |"
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certificate of indebtedness 借據 LaX<2]Tx:
certified check 保付支票 )dfwYS*[n
certified public accountant 會計師 &&ZX<wOM
charges 費用 ~0Z.,p_
charge for remittances 匯水手續費 ugzrG0=lx
charter 營業執照 }u]7 x:lh
chartered accountant 會計師 WXQ+`OH7
chattles 動產 6E{(_i
check 支票 9UCA&n
che stub 支票存根 1<;VD0XX
closed account 己結清賬戶 7d^ ~.F
closing 結算 I+/fX0-Lib
closing entries 結賬紀錄 $'n?V=4
closing stock 期末存貨 dK41NLGQ
closing the book 結賬 l
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columnar journal 多欄日記賬 ^#!\VGnL
combination 聯合 :n,x?bM
commission 佣金 DJb9] ,=a
commodity 商品 )fl+3!tq
common stock 普通股
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company 公司 s+E:
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compensation 賠償 xEg@Y"NQ
compound interest 複利 8GeJ%^0o}
consignee 承銷人 8RT<?I^5
consignment 寄銷 \U>|^$4 #5
consignor 寄銷人 i`w)dS
consolidated balance sheet 合併資產負債表 #$;}-*
consolidated profit and loss account 合併損益表 P~;1adi3
consolidation 合併 iu.Jp92
construction cost 營建成本 phR:=Ox|1
construction revenue 營建收入 "(mF5BE-E
contract 合同 1<Vke$
control account 統制賬戶 XXA.wPD-
copyright 版權 *!9=?
corporation 公司 [r1dgwh8
cost 成本 yN/g;bQ
cost accounting 成本會計 p
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cost of labour 勞工成本 +
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cost of production 生產成本 FXul
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cost of manufacture 製造成本 !JtM`x/yR
cost of sales 銷貨成本
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cost price 成本價格 tgj5l#P
credit 貸方 7Vuf4Z
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credit note 收款通知單 Sd/7#
creditor 債權人 v]#[bqB.b
crossed check 橫線支票 ZK h4:D
current account 往來活期賬戶 OAaLCpRp
current asset 流動資產 *M.,Yoj
current liability 流動負債 /!%?I#K{Wq
current profit and loss 本期損益 Wm4C(y@
debit 借方 cRE6/qrXGg
debt 債務 3WM*4
debtor 債務人 V -_MwII-
deed 契據 R$`%<Y3)
deferred assets 遞延資產 \,#;gS"
deferred liabilities 遞延負債 k t
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delivery 交貨 @1D3E =
delivery expense 送貨費 _WZ{ i,
delivery order 出貨單 vSR5F9
demand draft 即期匯票 {Ve3EYYm
demand note 即期票據 =@c;%x
demurrage charge 延期費 4X!4S6JfB
deposit 存款 51-'*Y
deposit slip 存款單 7K1_$vd
depreciation 折舊 v\E6N2.S
direct cost 直接成本 4"UH~A;^
direct labour 直接人工 ]WK~`-3C^
director 董事 CF:L#r
discount 折扣 $)$_}^.k
discount on purchase 進貨折扣 4 !m'9
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