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。 ~6aCfbu%V
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acceptance 承兌 kL>d"w
account 賬戶 ?kTWpXx"=
accountant 會計員 jjzA .8?(7
accounting 會計 g5Z#xszj+
accounting system 會計制度 1[;;sSp
accounts payable 應付賬款 :7g=b%;
accounts receivable 應收賬款 egk7O4zwP
accumulated profits 累積利益 . ]@=es
adjusting entry ?#123;整記錄 ?F7o!B
adjustment ?#123;整 rJJ[X4$
administration expense 管理費用 amWD-0V
advances 預付 ;sPoUn
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advertising expense 廣告費 mee$"
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agency 代理 HYK!}&
agent 代理人 S'LZk9E
agreement 契約 F_;DN:
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allotments 分配數 ,=QM#l]
allowance 津貼 ObG|o1b
amalgamation 合併 l?8M
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amortization 攤銷 ?GA&f2]a
amortized cost 應攤成本 /)
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annuities 年金 ln!'_\{
applied cost 已分配成本 Oakb
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applied expense 已分配費用 O#a6+W"U
applied manufacturing expense 己分配製造費用 c{+A J8
apportioned charge 攤派費用 q.#[TI ^
appreciation 漲價 MJ`
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article of association 公司章程 U]|agz>
assessment 課稅 SqA
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assets 資產 h#r^teui)
attorney fee 律師費 o Y}]UB>
audit 審計 Ih}1%Jq
auditor 審計員 ?, r~=
average 平均數 .|qK+Hnc
average cost 平均成本 P>ceeoYQuA
bad debt 壞賬 !4"^`ors$
balance 餘額 }n_p$g[Nj/
balance sheet 資產負債表 5yZ TcS z
bank account 銀行賬戶 {c?JuV4q?
bank balance 銀行結存 g*UMG>
bank charge 銀行手續費 $~0Q@
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bank deposit 銀行存款 b2,mCfLsv
bank discount 銀行貼現 N==ZtKj F
bank draft 銀行匯票 :~Q!SL N
bank loan 銀行借款 51C2u)HE
bank overdraft 銀行透支 J5p"7bc
bankers acceptance 銀行承兌 "\W-f
bankruptcy 破產 2&'|Eqk
bearer 持票人 7hW+T7u?
beneficiary 受益人 %@a8P
bequest 遺產 >_dx_<75&
bill 票據 >T2LEW
bill of exchange 匯票 TGXa,A{
bill of lading 提單 xkNyvqcw
bills discounted 貼現票據 :F,O
bills payable 應付票據 3A:q7#m
bills receivable 應收票據 2~[@_
board of directors 董事會 I:bD~Fb3
bonds 債券 S{4z?Ri, '
bonus 紅利 }8|[;Qa`y
book value 賬面價值 E!BPE>
bookkeeper 簿記員 @E( 7V(m/
bookkeeping 簿記 X"gCRn%tn
branch office general ledger 支店往來賬戶 /+*#pDx/zW
broker 經紀人 /-bF$)vN
brought down 接前 4(}J.-B
brought forward 接上頁 YjF|XPv+ l
budget 預算 DFhXx6]
by-product 副產品 S##1GOO
by-product sales 副產品銷售 bNFLO
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capital 股本
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capital income 資本收益 D jk C
capital outlay 資本支出 k#8Ti"0
capital stock 股本 y@2epY?{
capital stock certificate 股票 <FMq>d$\
carried down 移後 c_aZ{S
carried forward 移下頁 t}IkK=f
cash 現金 -<jL~][S
cash account 現金賬戶 7Dnp'*
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cash in bank 存銀行現金 &l$Q^g
cash on delivery 交貨收款 |qZ
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cash on hand 庫存現金 }X
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cash payment 現金支付 +_XmlX A3Z
cash purchase 現購 M(#m0xB
cash sale 現沽 ^7;JC7qmN
cashier 出?#123;員 Qk!;M|
cashiers check 本票 AL$&|=C-$
certificate of deposit 存款單折 yC
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certificate of indebtedness 借據 DG4d"Jy
certified check 保付支票 G}
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certified public accountant 會計師 x^Yl*iq
charges 費用 gaA<}Tp,
charge for remittances 匯水手續費 ^c~)/F/cF
charter 營業執照 &/
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chartered accountant 會計師 ^F?&|clM/
chattles 動產 b:qY gg
check 支票 #r
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che stub 支票存根 hTP:[w)
closed account 己結清賬戶 1n%?@+W
closing 結算 8/)qTUx:
closing entries 結賬紀錄 BCe_@
closing stock 期末存貨 *[=
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closing the book 結賬 qV5DW0.
columnar journal 多欄日記賬 *'ZB*>
combination 聯合 ^(viM?*
commission 佣金 *6xgctk
commodity 商品 nG_6oe*=I
common stock 普通股 V]*b4nX7
company 公司 Sa19q.~%
compensation 賠償 cRX~z
compound interest 複利 R/"x}B1d
consignee 承銷人 Y>jiXl?&
consignment 寄銷 GUsl PnG
consignor 寄銷人 }|%eCVB
consolidated balance sheet 合併資產負債表 4v[~r1!V
consolidated profit and loss account 合併損益表 f|u#2!7
consolidation 合併 s=?g \oR
construction cost 營建成本 drsB
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construction revenue 營建收入 iNwqF0
contract 合同 j~j\\Y
control account 統制賬戶 (E]!Z vE
copyright 版權 nQ|r"|g
corporation 公司 EGl^!.'
cost 成本 ;[RZ0Uy=
cost accounting 成本會計 yV)la@c
cost of labour 勞工成本 /b|0PMX
cost of production 生產成本 y4+;z2'>
cost of manufacture 製造成本 T{wuj[Q#:
cost of sales 銷貨成本 AkOO)0
cost price 成本價格 5B
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credit 貸方 ?f/n0U4w
credit note 收款通知單 p&VU0[LIC0
creditor 債權人 0ZQ' _g|%
crossed check 橫線支票 ktDC/8
current account 往來活期賬戶 OT'[:|x ;
current asset 流動資產 m Z1)wH ,
current liability 流動負債 G\NPV'
current profit and loss 本期損益 jY_T/233d
debit 借方 02BuX]_0g
debt 債務 b,8{ X<
debtor 債務人 #p[',$cC
deed 契據 l7De6A"
deferred assets 遞延資產 vFEQ7qI
deferred liabilities 遞延負債 \c^45<G2qA
delivery 交貨 {}:ToIp
delivery expense 送貨費 %4HRW;IU
delivery order 出貨單 #nh|=X
demand draft 即期匯票 Ytgj|@jsp
demand note 即期票據 [5Lz/ix=
demurrage charge 延期費 ]~Y<o
deposit 存款 7t.!lh5G%
deposit slip 存款單 /PsnD_s]5
depreciation 折舊 ^]
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direct cost 直接成本 ytNO*XoR
direct labour 直接人工 C!7>1I~5
director 董事 =~p>`nV
discount 折扣 | [>UH
discount on purchase 進貨折扣 {&
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