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。 O sIvW'$\
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acceptance 承兌
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account 賬戶 w=
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accountant 會計員 ^O5PcV 3Eg
accounting 會計 ECOzquvM
accounting system 會計制度 ]gb?3a}A
accounts payable 應付賬款 B?XqH_=0L
accounts receivable 應收賬款 ][Cg8
accumulated profits 累積利益 or
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adjusting entry ?#123;整記錄 dqL)q 3
adjustment ?#123;整 c+TCC%AJQI
administration expense 管理費用 H+5N+AKb@
advances 預付 0o!Egq_
advertising expense 廣告費 2K(zYv54
agency 代理 /;1h-Rc>
agent 代理人 sr$JFMTO11
agreement 契約 ^paM{'J\\)
allotments 分配數 cr
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allowance 津貼 fH
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amalgamation 合併 a/
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amortization 攤銷 wtro
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amortized cost 應攤成本 oGZ%w4T
annuities 年金 h1N{;SWQ
applied cost 已分配成本 LT '2446
applied expense 已分配費用 G
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applied manufacturing expense 己分配製造費用 ]OA8H[U-eA
apportioned charge 攤派費用 7NfA)$
appreciation 漲價 tsTCZ);(
article of association 公司章程 U{.y X7
assessment 課稅 RC]-9gd3Q
assets 資產 <bOi }
attorney fee 律師費 zC\L-i>G
audit 審計 m:{IVvN_
auditor 審計員 1O;q|p'9
average 平均數 OM7EmMa;
average cost 平均成本 h.h\)>DM@
bad debt 壞賬 Zut"P3d=J
balance 餘額 ~Wj.
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balance sheet 資產負債表 4] I7t
bank account 銀行賬戶 0W>,RR)
bank balance 銀行結存 t2q{;d~.
bank charge 銀行手續費 h}jE=T5Hc
bank deposit 銀行存款 w+3-j
bank discount 銀行貼現 0h~7"qUF@
bank draft 銀行匯票 PzD
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bank loan 銀行借款 io(Rb\#"
bank overdraft 銀行透支 gflu!C6
bankers acceptance 銀行承兌 3N 5b3F
bankruptcy 破產 N(^
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bearer 持票人 s8 0$
beneficiary 受益人 q*4=sf,>
bequest 遺產 pbePxOG
bill 票據 ?Q%X,!~\:
bill of exchange 匯票 }0~4Z
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bill of lading 提單 leJ\
bills discounted 貼現票據 S+&Bf ~~D
bills payable 應付票據 z#elwL6
bills receivable 應收票據 |.Y}2>{
board of directors 董事會 w0L+Sj db
bonds 債券 ]728x["(19
bonus 紅利 E#m|Sq
book value 賬面價值 #)N}F/Od^
bookkeeper 簿記員 f+Ht
bookkeeping 簿記 K_sHZ
branch office general ledger 支店往來賬戶 'l*p!=
broker 經紀人 z8\z`#g!
brought down 接前 jou741
brought forward 接上頁 fTg^~XmJ
budget 預算 (7_}UT@w-
by-product 副產品 ev;R; 0<
by-product sales 副產品銷售 YE5B^sQ1
capital 股本 y)e8pPDG
capital income 資本收益 '6zD
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capital outlay 資本支出 Zw<\^1
capital stock 股本 @is !VzE
capital stock certificate 股票 R9`37(c9+
carried down 移後 -'mTSJ.}
carried forward 移下頁 Doj>Irj?7
cash 現金 j
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cash account 現金賬戶 Y(3X5v?[
cash in bank 存銀行現金 0<C]9[l
cash on delivery 交貨收款 zLda+
cash on hand 庫存現金 FH}2wO~ _
cash payment 現金支付 hYS}PE
cash purchase 現購 )UgLs|G~
cash sale 現沽 <UC_QPA\
cashier 出?#123;員 &3_.k
cashiers check 本票 \=NS@_t,
certificate of deposit 存款單折 \DC0`
certificate of indebtedness 借據 Ri mz~}+
certified check 保付支票 [Y_CRxa\u
certified public accountant 會計師 6./3w&D;
charges 費用 Qaeg3f3F3
charge for remittances 匯水手續費 7lH3)9G;
charter 營業執照 ]d]rV
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chartered accountant 會計師 'Wz`P#/
chattles 動產 LW '3m5
check 支票 nqMXE82
che stub 支票存根 1r LK1X
closed account 己結清賬戶 kzuI<DW
closing 結算 %!r@l7<
closing entries 結賬紀錄 GLE/ 1
closing stock 期末存貨 z+(V2?xcvt
closing the book 結賬 P/XCaj3a[
columnar journal 多欄日記賬 dFVx*{6
combination 聯合 X&14;lu%p
commission 佣金 'NYW`,
commodity 商品 ]w;!x7bU(
common stock 普通股 f\U(7)2
company 公司 <*F!A' w2o
compensation 賠償 3yw`%$d5
compound interest 複利 2Mo oqJp
consignee 承銷人 [ q
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consignment 寄銷 xg8$ <Ut
consignor 寄銷人 mx3p/p
consolidated balance sheet 合併資產負債表 64R~ $km
consolidated profit and loss account 合併損益表 3F ]30
consolidation 合併 )j/b`V6
construction cost 營建成本 mo()l8
construction revenue 營建收入 rctGa ,l
contract 合同 ;5PBZ<w
control account 統制賬戶 RR9G$}WS(
copyright 版權
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corporation 公司 0wnC"2GUX
cost 成本 G~nQR
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cost accounting 成本會計 *P0sl( &
cost of labour 勞工成本 UrJrvx
cost of production 生產成本 *mtS\J
cost of manufacture 製造成本 *)u%KYGr
cost of sales 銷貨成本 cfhiZ~."T
cost price 成本價格 &\>. j|
credit 貸方 ~lH_d[
credit note 收款通知單 }2+*E}g
creditor 債權人 e61e|hoX\
crossed check 橫線支票 /|#" ;QsPN
current account 往來活期賬戶 ki=]#]rg
current asset 流動資產 LzGSN
current liability 流動負債 gO%oA} !i
current profit and loss 本期損益 TKs l.|
debit 借方 $;VY`n
debt 債務 |$+
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debtor 債務人 n>k 1D
deed 契據 i!u
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deferred assets 遞延資產 >1
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deferred liabilities 遞延負債 /k^!hI"4c
delivery 交貨 h"ZR`?h
delivery expense 送貨費 Mp,aQ0bNS
delivery order 出貨單 =+ALh-
demand draft 即期匯票 26B+qXEt
demand note 即期票據 !5*
demurrage charge 延期費 S\<nCkE^
deposit 存款 A(6n- zL
deposit slip 存款單 ~.&PQE$DF
depreciation 折舊 JS2
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direct cost 直接成本 &<
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direct labour 直接人工 4D=^24f`0
director 董事 WlW7b.2.
discount 折扣 BBDt^$
discount on purchase 進貨折扣 !cNw8"SIU
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