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。 s
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acceptance 承兌 A+Uil\%
account 賬戶 _+Tq&,_:o
accountant 會計員 KglL@V7
accounting 會計 mHCp^g4Q
accounting system 會計制度 (nd
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accounts payable 應付賬款 N3/
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accounts receivable 應收賬款 XG_h\NIL
accumulated profits 累積利益 Y' K+O
adjusting entry ?#123;整記錄 N
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adjustment ?#123;整 B-'
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administration expense 管理費用 C1w~z4Qp
advances 預付 C>l{_J)n
advertising expense 廣告費 Mn$w_Z
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agency 代理 PF=BXY1<UL
agent 代理人 '"u>;Bq
agreement 契約 l
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allotments 分配數 U`YPzZp_
allowance 津貼 \"r84@<
amalgamation 合併 mL\_C9k,
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amortization 攤銷 2?vjj:P+h
amortized cost 應攤成本 2stBW5v3
annuities 年金 8{DZew /
applied cost 已分配成本 `zf,$67>1
applied expense 已分配費用 2cv!85
applied manufacturing expense 己分配製造費用 Tx+!D'>
apportioned charge 攤派費用 `N<6)MX3>g
appreciation 漲價 Y]>!uwn
article of association 公司章程 >4I,9TO
assessment 課稅 2AYV9egZ
assets 資產 3JhT
attorney fee 律師費 bogw /)1
audit 審計 A'A5.\UN
auditor 審計員 ,q9nHZG^
average 平均數 {jyI7r#X
average cost 平均成本 $y%X#:eLJ
bad debt 壞賬 TpnJm%9`)t
balance 餘額 z=\y)'b
balance sheet 資產負債表 n*(9:y=l1
bank account 銀行賬戶 R#"LP7\
bank balance 銀行結存 0}LBnV
bank charge 銀行手續費 y$i^C: N
bank deposit 銀行存款 7Iz%Jty
bank discount 銀行貼現 #k
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bank draft 銀行匯票 ^a>3U l{
bank loan 銀行借款 ~7CQw^"R@
bank overdraft 銀行透支 +#* F"k(
bankers acceptance 銀行承兌 `.oWmBey\
bankruptcy 破產 Tt;h?
bearer 持票人 g+(Cs
beneficiary 受益人 +\Hh|Uz5
bequest 遺產
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bill 票據 ]o!rK<
bill of exchange 匯票 XK*55W&og
bill of lading 提單 hk5[ N=
bills discounted 貼現票據 ,)&ansN
bills payable 應付票據 8>R 75dw
bills receivable 應收票據 F!k3/z
board of directors 董事會 :Xe,=M(l~
bonds 債券 9F~e^v]zp
bonus 紅利 Bqcih$`BVU
book value 賬面價值 ;`")3~M3*
bookkeeper 簿記員 cWp5' e]A
bookkeeping 簿記 #'5C*RO
branch office general ledger 支店往來賬戶 !O*'mX
broker 經紀人 9\dpJ\
brought down 接前 VL =
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brought forward 接上頁 d#tqa`@~
budget 預算 Xmmb^2I
by-product 副產品 _DDknQP
by-product sales 副產品銷售 %w$\v"^_Y
capital 股本 Etj0k}
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capital income 資本收益 O c,E\~
capital outlay 資本支出 ~nP~6Q'wSH
capital stock 股本 cVV @MC
capital stock certificate 股票 kT@m*Etr{
carried down 移後 6%-RKQi
carried forward 移下頁 Kl\g{>{Uz
cash 現金 mp'Z.4
cash account 現金賬戶 *\-$.w)k
cash in bank 存銀行現金 mRurGaR
cash on delivery 交貨收款 i]cD{hv
cash on hand 庫存現金 ^y,Ex;6o
cash payment 現金支付 $yn7XonS
cash purchase 現購 9 HiH6f^5
cash sale 現沽 $q$G
cashier 出?#123;員 @sr~&YhA
cashiers check 本票 21T#NYfew
certificate of deposit 存款單折 i?3~Gog
certificate of indebtedness 借據
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certified check 保付支票 t6,bA1*5y
certified public accountant 會計師 |#b]e|aP
charges 費用 ro n-v"!
charge for remittances 匯水手續費 **G5fS.^W
charter 營業執照 gh?3 [q6
chartered accountant 會計師 \PzJ66DL!
chattles 動產 w=QlQ\
check 支票 /g`!Zn8a
che stub 支票存根 mf W}^mu
closed account 己結清賬戶 R9&3QRW|
closing 結算 ZLGglT'EW>
closing entries 結賬紀錄 De-hHY{>
closing stock 期末存貨 3|0wD:Dy
closing the book 結賬 )ep1`n-
columnar journal 多欄日記賬 <G_71J`MLC
combination 聯合 |Wg!>g!
commission 佣金 n1Wo<$#
commodity 商品 Bjp4:;Bb
common stock 普通股 M*-]<!))7
company 公司 1RgERj
compensation 賠償 D#k ~lEPub
compound interest 複利 rJM/.;Ag
consignee 承銷人 Wt M1nnJp
consignment 寄銷 KaIkO8Dq0
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 *'n L[]
consolidated profit and loss account 合併損益表
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consolidation 合併 AX] cM)w
construction cost 營建成本 *}'3|e4w}
construction revenue 營建收入 4c]=kb GW
contract 合同 #z5
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control account 統制賬戶 s/0bX
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copyright 版權 ;L@p|]fu
corporation 公司 m##_U9O
cost 成本 u*m|o8
cost accounting 成本會計 "!9FJ Y
cost of labour 勞工成本 m7|S'{+!
cost of production 生產成本 `uof\D<']
cost of manufacture 製造成本 vNQ|tmn
cost of sales 銷貨成本 ]p@q.P
cost price 成本價格 s}<i[hY>
credit 貸方 2w;Cw~<=d
credit note 收款通知單 FmhT^
creditor 債權人 vhGX&
crossed check 橫線支票 XE$;Z'Qhjm
current account 往來活期賬戶 lyzM?lK-
current asset 流動資產 :I2spBx
current liability 流動負債 +[`
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current profit and loss 本期損益 Rr0]~2R
debit 借方 1l
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debt 債務 ~[Z(6yX
debtor 債務人 n+1`y8dy
deed 契據 v@,`(\Ca'
deferred assets 遞延資產 2t;3_C
deferred liabilities 遞延負債 #
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delivery 交貨 N *,[(q
delivery expense 送貨費 2Mu3]2>
delivery order 出貨單 zXW;W$7V4
demand draft 即期匯票 pD]2.O
demand note 即期票據 juA}7
demurrage charge 延期費 TPA*z9n+B
deposit 存款 o0_H(j?
deposit slip 存款單 G6bvV*TRi
depreciation 折舊 i8!err._
direct cost 直接成本 Ie}7#>S
direct labour 直接人工 qGi\*sc>x
director 董事 lXRB"z
discount 折扣 a5/r|BiBK
discount on purchase 進貨折扣 $+ORq3
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