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。 _5oTNL2
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acceptance 承兌 L$ZjMJ
account 賬戶 DJP6Z
accountant 會計員 Av X1*
accounting 會計 7=G2sOC
accounting system 會計制度 S*h52li
accounts payable 應付賬款 V>@[\N[
accounts receivable 應收賬款 `zd,^.i5~
accumulated profits 累積利益 3<0b_b
adjusting entry ?#123;整記錄 JzyCeM =
adjustment ?#123;整 kB7v
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administration expense 管理費用 D31X {dJ
advances 預付 -9Q(3$}
advertising expense 廣告費 X8Z?G,[H
agency 代理 Y"Cf84E
agent 代理人 %pC<T*f
agreement 契約 !FEc:qH
allotments 分配數 ]z'&oz
allowance 津貼 9^gYy&+>6]
amalgamation 合併 o3J#hQrl
amortization 攤銷 twT/uBQ4a
amortized cost 應攤成本 ?w3RqF@}
annuities 年金 XlmX3RU
applied cost 已分配成本 &5CRXf
applied expense 已分配費用 rTPgHK]?l
applied manufacturing expense 己分配製造費用 7CIN!vrC|1
apportioned charge 攤派費用 TOwd+]B
appreciation 漲價 Ayz*2N`%
article of association 公司章程 _y@28t
assessment 課稅 c4JV~VS+
assets 資產 fr17|#L+s
attorney fee 律師費 y Zafq"o
audit 審計 r$7.
auditor 審計員 ClG%zE&i
average 平均數 GO"`{|o
average cost 平均成本 inP2y ?j
bad debt 壞賬 agIqca;
balance 餘額 N5Js.j>z
balance sheet 資產負債表 ~Y 6'sM|
bank account 銀行賬戶 KX
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bank balance 銀行結存 'jev1u[
bank charge 銀行手續費 /cjz=r1U>
bank deposit 銀行存款 Nx}nOm
bank discount 銀行貼現 ["-rDyP
bank draft 銀行匯票 OO:S2-]Y>e
bank loan 銀行借款 4TtC~#D:
bank overdraft 銀行透支 ; pnF%co9
bankers acceptance 銀行承兌 IH|zNg{\Y
bankruptcy 破產 {u'szO}k
bearer 持票人 [xS7ae
beneficiary 受益人 l:HQ@FX
bequest 遺產 Jo? LPR
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bill 票據 *?)MJ@
bill of exchange 匯票 RS5<] dy
bill of lading 提單 I
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bills discounted 貼現票據 n,N->t$i
bills payable 應付票據 E`HoJhB
bills receivable 應收票據 ;6tra_
board of directors 董事會 m#"_x{oa
bonds 債券 MZgaQU g
bonus 紅利 ,K5K?C$k
book value 賬面價值 |t,sK aL
bookkeeper 簿記員 u
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bookkeeping 簿記 Lg:1zC
branch office general ledger 支店往來賬戶 ~9 >H(c
broker 經紀人 AHf 9H?
brought down 接前
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brought forward 接上頁 G% F#I
budget 預算 Yuv(4a<M%
by-product 副產品 JrP`u4f_
by-product sales 副產品銷售 a>4/2
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capital 股本 ~q>jXi
capital income 資本收益 vNO&0
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capital outlay 資本支出 TWP@\ BQ
capital stock 股本 UZdnsG7
capital stock certificate 股票 aDS:82GMQ
carried down 移後
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carried forward 移下頁 fu7x,b0p
cash 現金 c`E>7Hjr-
cash account 現金賬戶 5'!fi]Z
cash in bank 存銀行現金 &3vm
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cash on delivery 交貨收款 9z,sn#-t
cash on hand 庫存現金 oj 8r*
cash payment 現金支付 \XDiw~0
cash purchase 現購
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cash sale 現沽 E|=x+M1sH
cashier 出?#123;員 g=:o 'W$@
cashiers check 本票 SSe;&Jk2d
certificate of deposit 存款單折 V&zeC/xSq
certificate of indebtedness 借據 8mX!mYO3c
certified check 保付支票 ko%mZ0Y
certified public accountant 會計師 [^"}jbn/
charges 費用 [* xdILj
charge for remittances 匯水手續費 ,xwiJfG;
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charter 營業執照 _Sj
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chartered accountant 會計師 g[cnaS|?
chattles 動產 3M#x)cW
check 支票 Q Xd`P4a
che stub 支票存根 W ?x~"-*
closed account 己結清賬戶 6 (rm%c
closing 結算 a1,)1y~
closing entries 結賬紀錄 P@y)K!{Nk
closing stock 期末存貨 :3F[!y3b
closing the book 結賬 h;=~%2Y
columnar journal 多欄日記賬 ]&D dy&V
combination 聯合 y&\4Wr9m
commission 佣金 f]*;O+8$LN
commodity 商品 d=1\= d/K
common stock 普通股 kEh9J>|M
company 公司 [I;C6p
compensation 賠償 'a(y]QG
compound interest 複利 =CzGI|pb
consignee 承銷人 |=5zI6pT
consignment 寄銷 VEV?$R7;
consignor 寄銷人 `.@udfog^0
consolidated balance sheet 合併資產負債表 yp~z-aRa
consolidated profit and loss account 合併損益表 7 [e-3
consolidation 合併 =Ti!9_~
construction cost 營建成本 2)BO@]n
construction revenue 營建收入 B4 bB`r
contract 合同 @5d^ C
control account 統制賬戶 >{AE@@PB^
copyright 版權 UD
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corporation 公司 `yR/M"u6T
cost 成本 ;X}2S!7Ko
cost accounting 成本會計 vhZXgp0X
cost of labour 勞工成本 nscnG5'{+
cost of production 生產成本 =t N}4
cost of manufacture 製造成本 [C!*7h
cost of sales 銷貨成本 <ppdy,j:
cost price 成本價格 [l=@b4Og
credit 貸方 iKq_s5|sW
credit note 收款通知單 5$i(f8*
creditor 債權人 C
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crossed check 橫線支票 -|x7<$Hw
current account 往來活期賬戶 cO:lpsKYQ
current asset 流動資產 g Cp`J(2v:
current liability 流動負債 1PVZGZxAgv
current profit and loss 本期損益 @Ez>?#z
debit 借方 x,: k/]
debt 債務 Cuylozj$&
debtor 債務人 k8G4CFg}wP
deed 契據 5H'Iul<Os
deferred assets 遞延資產 *BxU5)O
deferred liabilities 遞延負債 vdXi'<
delivery 交貨 FOD'&Yb&
delivery expense 送貨費 B<~AUf*y
delivery order 出貨單 .joC ZKO
demand draft 即期匯票 )P?0YC
demand note 即期票據 HFB>0<$
demurrage charge 延期費 MoxWnJy}
deposit 存款 _)@G,E33f@
deposit slip 存款單 &%v*%{|j
depreciation 折舊 YdV.+v(30
direct cost 直接成本 I!b"Rv=Nf-
direct labour 直接人工 e O~p"d-|
director 董事 <e&v[
discount 折扣 zEjl@Kf
discount on purchase 進貨折扣 shGUG;
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