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。 "~,3gNTzV
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acceptance 承兌 >0AVs6&;v
account 賬戶 W&s@2y?rF
accountant 會計員 pRc<U^Z.h
accounting 會計 J5#shs[M:
accounting system 會計制度 \2OjIEQQ
accounts payable 應付賬款 %|o2d&i
accounts receivable 應收賬款 caD| *.b
accumulated profits 累積利益 ~ \o
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adjusting entry ?#123;整記錄 5-B % 08T
adjustment ?#123;整 j1i<.,0g
administration expense 管理費用 ;-"'sEu}
advances 預付 H6V!W\:s
advertising expense 廣告費 l}&&f8n
agency 代理 ^b&U0k$R
agent 代理人 \Pt_5.bTs[
agreement 契約 VI(2/**
allotments 分配數
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allowance 津貼 |S.;']t+
amalgamation 合併 TYu(;~
amortization 攤銷 7T/hmVi_
amortized cost 應攤成本 Z_WJgH2c
annuities 年金 W_FN*Er
applied cost 已分配成本 D"ecwx{%;C
applied expense 已分配費用 ?>T (
applied manufacturing expense 己分配製造費用 bSm*/Q
apportioned charge 攤派費用 i7|sVz=
appreciation 漲價 *$*V#,V-
article of association 公司章程 Y<)9TU:D!
assessment 課稅 "jA?s9
assets 資產 bU
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attorney fee 律師費 IRY/0v
audit 審計 9`|~-b
auditor 審計員 gK",D^6T*Y
average 平均數 2|:x_rcj
average cost 平均成本 @3WI7q4
bad debt 壞賬 ;Sw%t(@
balance 餘額 ^hyp}WN
balance sheet 資產負債表 CMviR<.
bank account 銀行賬戶 hw)#TEt
bank balance 銀行結存 N*6lyF
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bank charge 銀行手續費 4Tn97G
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bank deposit 銀行存款 $Y=xu2u)
bank discount 銀行貼現 Ek,$XH
bank draft 銀行匯票 P{[@t_
bank loan 銀行借款 [l:}#5\]4
bank overdraft 銀行透支 9 6j*F,{
bankers acceptance 銀行承兌 M 0Vs9K=
bankruptcy 破產 rw%1>]os
bearer 持票人 %P HYJc
beneficiary 受益人 =DLVWz/<
bequest 遺產 Q'R*a(pm
bill 票據 -;W`0k^
bill of exchange 匯票 ;T\'|[bY
bill of lading 提單 0;n}{
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bills discounted 貼現票據 c^W \0
bills payable 應付票據 #:M <<gk
bills receivable 應收票據 gkMyo`
board of directors 董事會 A#x_>fV
bonds 債券 /A"UV\H`f
bonus 紅利 k:*(..!0z
book value 賬面價值 rlP?Uh
bookkeeper 簿記員 65>}Q.p
bookkeeping 簿記 fiZq C?(
branch office general ledger 支店往來賬戶 'l&bg 8K9
broker 經紀人 "C'T>^qw*
brought down 接前 'FN+BvD
brought forward 接上頁 jQ&82X%m
budget 預算 3Ued>
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by-product 副產品 +A%"_7L}
by-product sales 副產品銷售 aZB$%#'vR
capital 股本 C)qy
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capital income 資本收益 -E,p[Sp
capital outlay 資本支出 R~! md
capital stock 股本 ]mdO3P
capital stock certificate 股票 Jx3fS2
carried down 移後 ql2O%B.6?
carried forward 移下頁 5rUDRFO6
cash 現金 :WHbwu,L$
cash account 現金賬戶 $4u8"n e)
cash in bank 存銀行現金 #{x4s?
cash on delivery 交貨收款 84jA)
cash on hand 庫存現金 ,l7',@6Y
cash payment 現金支付 -EIfuh
cash purchase 現購 8}>s{u;W
cash sale 現沽 L6n<h
cashier 出?#123;員 c!Wj^
cashiers check 本票 !bQqzny$R
certificate of deposit 存款單折 1ILAUtf)
certificate of indebtedness 借據 .g52p+Z#
certified check 保付支票 cd:VFjT
certified public accountant 會計師 e%EE|
charges 費用 tA {?-5
charge for remittances 匯水手續費 M TOZ:b
charter 營業執照 Dh.pH1ZY3n
chartered accountant 會計師 +~f5dJyk`
chattles 動產 141XnAb)I
check 支票 gSt'<v
che stub 支票存根 \z[L=
closed account 己結清賬戶 Yu_`
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closing 結算 <0!)}O
closing entries 結賬紀錄 m 7/b.B}
closing stock 期末存貨 ZDTp/5=?K/
closing the book 結賬 H&h"!+t(#
columnar journal 多欄日記賬 8c5%~}kG
combination 聯合 %W,V~kb
commission 佣金 ?
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commodity 商品 dO|n[/qL0
common stock 普通股 n2;Vrs,<1&
company 公司 BZ}_
compensation 賠償 !B:wzb_
compound interest 複利 tq&CJvJ4
consignee 承銷人 Zg/
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consignment 寄銷 E0aJ~A(Hv
consignor 寄銷人 qJYEsI2M
consolidated balance sheet 合併資產負債表 5%;=(Oig
consolidated profit and loss account 合併損益表 $Eh:m&hq
consolidation 合併 ;b;Bl:%?
construction cost 營建成本 Lu9`(+
construction revenue 營建收入 8Q\ T,C
contract 合同 vCsJnKqK
control account 統制賬戶 hhcO
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copyright 版權 |P(8T'
corporation 公司 )bR`uV9<
cost 成本 `&5_~4T7
cost accounting 成本會計 C[Nh>V7=
cost of labour 勞工成本 {RHa1wc
cost of production 生產成本 Ys+NIV#Q
cost of manufacture 製造成本 NkY7Hg0
cost of sales 銷貨成本 }E&48$0h
cost price 成本價格 ]=?.LMjnH
credit 貸方 5[|ZceY
credit note 收款通知單 $
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creditor 債權人 *(CV OY~
crossed check 橫線支票 +5qY*$dn
current account 往來活期賬戶 (;cvLop
current asset 流動資產 f/UIpswrZ'
current liability 流動負債 ) $=!e%{
current profit and loss 本期損益 dj5@9X
debit 借方 5"2pU{xmK
debt 債務 9/$Cq
debtor 債務人 Tjj-8cg
deed 契據 yL"UBe}v
deferred assets 遞延資產 <(W:Q3?s
deferred liabilities 遞延負債 eh}I?:(a?
delivery 交貨 ~__rI-/_
delivery expense 送貨費 2"8qtG`Et
delivery order 出貨單 )kvrQ6
demand draft 即期匯票 RLR\*dL1
demand note 即期票據 ,^@z;xF
demurrage charge 延期費
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deposit 存款 ]3I@5 }5%
deposit slip 存款單 Fb<fQIa
depreciation 折舊 z(Q 5?+P
direct cost 直接成本 8<PQ31
direct labour 直接人工 *:8,w?Nt
director 董事 IyoitIbLl
discount 折扣 Z:.*fs5
discount on purchase 進貨折扣 QW=
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