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。 %g1:yx
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acceptance 承兌 oh
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account 賬戶 = s^KZV
accountant 會計員 qT7E"|.$
accounting 會計 Qxr&zT7f
accounting system 會計制度 ^EY^.?Mg
accounts payable 應付賬款 >|Ps23J#
accounts receivable 應收賬款 wPdp!h7B~N
accumulated profits 累積利益 0IO#h{t
adjusting entry ?#123;整記錄 n\Y{?x
adjustment ?#123;整 ;LSdY}*%0
administration expense 管理費用 C\#E1\d
advances 預付 (`<X9w,
advertising expense 廣告費 8D7=]
agency 代理 xV@/z5Tq
agent 代理人 Sxo9y0K8-
agreement 契約 faH113nc
allotments 分配數 OE_;i}58
allowance 津貼 RS'!>9I
amalgamation 合併 iv@ey-,<
amortization 攤銷 M{M>$pt
amortized cost 應攤成本 ^UTQcm
annuities 年金 zQvp<IUq
applied cost 已分配成本 91Bl{
applied expense 已分配費用 t:|knZq
applied manufacturing expense 己分配製造費用 N0TEVDsk
apportioned charge 攤派費用 Qxb5Y)/jn
appreciation 漲價 [AgS@^"sf5
article of association 公司章程 \0.
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assessment 課稅 0G@sj7)]
assets 資產 x
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attorney fee 律師費 :rr;9nMR[
audit 審計 "\0&1C(G
auditor 審計員 B"sQ\gb%Q
average 平均數 p1
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average cost 平均成本 ,.Xqb~
bad debt 壞賬 &,~0*&r0
balance 餘額 (`%$Aa9
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balance sheet 資產負債表 6XU1w
bank account 銀行賬戶 q=Cc2|Ve
bank balance 銀行結存 m^hi}Am1
bank charge 銀行手續費 ;#c=0*.
bank deposit 銀行存款 N0`v;4gF$]
bank discount 銀行貼現 )y8 u+5^
bank draft 銀行匯票 Npu#.)G
bank loan 銀行借款 6, =oTmFP
bank overdraft 銀行透支 .C$4jR.KC
bankers acceptance 銀行承兌 #bk[Zj&
bankruptcy 破產 !@2L g
bearer 持票人 gzdR|IBa
beneficiary 受益人 dG5p`N%
bequest 遺產 u!wR
bill 票據 mWhQds6
bill of exchange 匯票 rmVF88/;
bill of lading 提單 q0* e1QL
bills discounted 貼現票據 dS9L( &
bills payable 應付票據 )8ub1,C
bills receivable 應收票據 )<Cf,R
board of directors 董事會 =2-!ay:
bonds 債券 +v$,/~$tI
bonus 紅利 >;|~
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book value 賬面價值 {{'GR"D
bookkeeper 簿記員 ZV :cgv
bookkeeping 簿記 p%MH**A
branch office general ledger 支店往來賬戶 GJ1ap^k
broker 經紀人 6[cC1a3r:
brought down 接前 Zp:(U3%
brought forward 接上頁 II=(>G9v
budget 預算 ?;{d
by-product 副產品 T&@xgj|!)
by-product sales 副產品銷售 P'wn$WE[n\
capital 股本 Yfro^}f
capital income 資本收益 CJ'pZ]\G
capital outlay 資本支出 ?f}lYQzM
capital stock 股本 Q[5j5vry
capital stock certificate 股票 Rwu
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carried down 移後 *CsRO
carried forward 移下頁 ,_ zivUU
cash 現金 ]I
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cash account 現金賬戶 Atdr|2
cash in bank 存銀行現金 HfQZRDH
cash on delivery 交貨收款 d46PAA{'
cash on hand 庫存現金 bf#@YkE
cash payment 現金支付 *RPd U.
cash purchase 現購 tXlo27J
cash sale 現沽 >j&+mii
cashier 出?#123;員 EMe3Xb
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cashiers check 本票 Nd5G-eYI
certificate of deposit 存款單折 /iz{NulOz*
certificate of indebtedness 借據 gG^A6Ol%D
certified check 保付支票 pi/Jto25z
certified public accountant 會計師 -o\o{?t,
charges 費用 16;r+.FB'
charge for remittances 匯水手續費 (4;m*'
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charter 營業執照 +>v3&[lGv
chartered accountant 會計師 A"yiXc-N~\
chattles 動產 5"5tY
check 支票 O/Q7{
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che stub 支票存根 701mf1
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closed account 己結清賬戶 Z>9uVBE02
closing 結算 QJeL&mf
closing entries 結賬紀錄 x%J4A+kU
closing stock 期末存貨 H>zX8qP+
closing the book 結賬 ](^$5Am
columnar journal 多欄日記賬 )sONfn
combination 聯合 :>y?B!=
commission 佣金 7EI5w37
commodity 商品 &?(<6v7
common stock 普通股 -'
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company 公司 5X4 #T&.
compensation 賠償 H<Ne\zAv
compound interest 複利 !]^,!7x,8j
consignee 承銷人 Ct
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consignment 寄銷 -^R6U~
consignor 寄銷人 8Uv2
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consolidated balance sheet 合併資產負債表 .dbZ;`s
consolidated profit and loss account 合併損益表 D'Fj"&LK
consolidation 合併 t> ~
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construction cost 營建成本 5ov F$qn
construction revenue 營建收入 }jfOs(Q]
contract 合同 pm)kocG
control account 統制賬戶 "UNWbsn6Qr
copyright 版權 <`PW4zSI
corporation 公司 Lo<-;;vQ
cost 成本 `f|Gw5R
cost accounting 成本會計 e1Ne{zg~
cost of labour 勞工成本 :!'!V>#g
cost of production 生產成本 4lVvs(W?
cost of manufacture 製造成本 K@RE-K6{
cost of sales 銷貨成本 Qru
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cost price 成本價格 vO?\u`vY
credit 貸方 zp4aiMn1F
credit note 收款通知單 aa-{,X
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creditor 債權人 <~d3L4h*<
crossed check 橫線支票 yA+NRWWj
current account 往來活期賬戶 Ba8
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current asset 流動資產 vzXf
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current liability 流動負債 >'/KOK"
current profit and loss 本期損益 6I<^wS9j_
debit 借方 qcmf*Yl:v
debt 債務 x>ZnQ6x~m]
debtor 債務人 hOOkf mOM
deed 契據 4\#b@1]}
deferred assets 遞延資產 _l ,_NV&T
deferred liabilities 遞延負債 uV|%idC
delivery 交貨 f4mQDRlD
delivery expense 送貨費 ;2&ym)`
delivery order 出貨單 VZhHO
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demand draft 即期匯票 QEC4!$L^
demand note 即期票據 ;Xr|['\'
demurrage charge 延期費 s7 789pR
deposit 存款 ]ChGi[B~9
deposit slip 存款單 ji&%'h
depreciation 折舊 u/ Gk>F
direct cost 直接成本 "p"M9P'
direct labour 直接人工 @
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director 董事 ii)DOq#2
discount 折扣 3g{T+c*
discount on purchase 進貨折扣
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