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。 M~p=#V1D
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acceptance 承兌 r0{]5JZt/
account 賬戶 Pin/qp&Fa8
accountant 會計員 (u9Zk~)F
accounting 會計 a_{6Qdl
accounting system 會計制度 4.'JLArw
accounts payable 應付賬款 aq kix"J
accounts receivable 應收賬款 S=PJhAF
accumulated profits 累積利益 6c &Y
adjusting entry ?#123;整記錄
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adjustment ?#123;整 02pplDFsM
administration expense 管理費用 L/fRF"V
advances 預付 SX_4=^
advertising expense 廣告費 %t[K36,p
agency 代理 c&m9)r~zP
agent 代理人 oCuV9dA.
agreement 契約 L
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allotments 分配數 !M^\f
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allowance 津貼 Ia7D F'
amalgamation 合併 GO~k '
amortization 攤銷 Q1T@oxV
amortized cost 應攤成本 ]7vf#1i<
annuities 年金 $:;%bjSI
applied cost 已分配成本 Ow)R|/e/
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 "-0;#&!
apportioned charge 攤派費用 x5F@ad9
appreciation 漲價 Y&GuDLUF
article of association 公司章程 ~!]m6 /
assessment 課稅 'HB~Dbq`V
assets 資產 ^Plc}W7h
attorney fee 律師費 &
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audit 審計 KTv4< c]
auditor 審計員 [b;Uz|o
average 平均數 8W,*eke?
average cost 平均成本 ,]q%/yxi
bad debt 壞賬 k{-`]qiK
balance 餘額 _-TOeP8#94
balance sheet 資產負債表 _lT0Hu
bank account 銀行賬戶 q~h:<,5
bank balance 銀行結存 =fWdk\Wv
bank charge 銀行手續費 YxyG\J\|,
bank deposit 銀行存款 +nQ!4
bank discount 銀行貼現 (Oq Hfv
bank draft 銀行匯票 Bc[6*Y,%T
bank loan 銀行借款 OoM_q/oI
bank overdraft 銀行透支 }#
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bankers acceptance 銀行承兌 5#!ogKQ(i
bankruptcy 破產 '=#5(O%pp
bearer 持票人 H+`*Y<F@
beneficiary 受益人 @woC8X
bequest 遺產 L|J~9FM
bill 票據 2-s 7cXs
bill of exchange 匯票 (I~\,[
bill of lading 提單 9U'[88
bills discounted 貼現票據 !tBeuemN%
bills payable 應付票據 rKp1%S1
bills receivable 應收票據 ]1}h8/
board of directors 董事會 blp=Hk
bonds 債券 N&x:K+Zm.
bonus 紅利 vgo{]:Aj{
book value 賬面價值 <jFSj=cIL
bookkeeper 簿記員 ETm]o
bookkeeping 簿記 zX~}]?|9
branch office general ledger 支店往來賬戶 kwF] TO
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broker 經紀人 :~33U)?{T
brought down 接前 m}pL`:e!
brought forward 接上頁 }4vjKSV
budget 預算 x.\XUJ4x
by-product 副產品 )E~_rDTl
by-product sales 副產品銷售 {MxnIg7'
capital 股本 i@6wO?Tv
capital income 資本收益 @'gl~J7
capital outlay 資本支出 MWhwMj!:m
capital stock 股本 $',3Pv
capital stock certificate 股票 !-RwB@\
carried down 移後 v:A:37#I
carried forward 移下頁 n1?}
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cash 現金 W>:kq_g
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cash account 現金賬戶 M')bHB(~v
cash in bank 存銀行現金 lR}%)3_k
cash on delivery 交貨收款 G4m4k
cash on hand 庫存現金 Y}/c
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cash payment 現金支付 |z+9km7,
cash purchase 現購
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cash sale 現沽 m>YWxa
cashier 出?#123;員 N5KEa]k1nw
cashiers check 本票 9gR.RwR X
certificate of deposit 存款單折 y;:]F|%<
certificate of indebtedness 借據 C$K+=jT
certified check 保付支票 !;+U_j'Pg
certified public accountant 會計師 }9=2g`2Q
charges 費用 7V'Le2T'
charge for remittances 匯水手續費 o\60n
charter 營業執照 }!=U
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chartered accountant 會計師 3SFg#
chattles 動產 L~
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check 支票 5&
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che stub 支票存根 4Cd#sQ
closed account 己結清賬戶 yLB~P7K
closing 結算 \gd6Yx^[
closing entries 結賬紀錄 Gh=<0WaF=
closing stock 期末存貨 (Com,
closing the book 結賬 ENyAF%6
columnar journal 多欄日記賬 [-]A^?yBM
combination 聯合 y7La_FPrl
commission 佣金 UM`nq;>
commodity 商品 1vsu[n
common stock 普通股 6e/7'TYwT
company 公司 9t}J|09i
compensation 賠償 |K)p]i+
compound interest 複利 u?Z
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consignee 承銷人 m
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consignment 寄銷 Ge0Lb+<G
consignor 寄銷人 /sV?JV[t
consolidated balance sheet 合併資產負債表 U3N(cFXn
consolidated profit and loss account 合併損益表 |i u2&p >
consolidation 合併 c"qPTjY
construction cost 營建成本 cyHU\!Z*Zq
construction revenue 營建收入 U$%|0@`~
contract 合同 (M8hy4Ex
control account 統制賬戶 Mlwdha0
copyright 版權 3t*# !^$
corporation 公司 (FG^UA#'
cost 成本 Vq U|kv
cost accounting 成本會計 7dHIW!OA
cost of labour 勞工成本 D>Ua#<52q
cost of production 生產成本 "4RQ`.SR
cost of manufacture 製造成本 ]/[0O+B?
cost of sales 銷貨成本 i3d y
cost price 成本價格 #EFMgQO
credit 貸方 MISE C[/
credit note 收款通知單 !h*B (,
creditor 債權人 EP(Eq
crossed check 橫線支票 u6pIdt
current account 往來活期賬戶 *V -ds8AQ
current asset 流動資產 L W?&a3e
current liability 流動負債 /L$NE$D} "
current profit and loss 本期損益 Pfk{ =y
debit 借方 )\"I*Jwir
debt 債務 VW
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debtor 債務人 xRB7lV*
deed 契據 fRFYJFc n
deferred assets 遞延資產 q}e]*]dJZ
deferred liabilities 遞延負債 9ClF<5?M
delivery 交貨 U&s(1~e\
delivery expense 送貨費 I^@.Awt
delivery order 出貨單 uD[^K1Ag]^
demand draft 即期匯票 l<Lz{)OR
demand note 即期票據 5Fh8*8u6hL
demurrage charge 延期費 fSr`>UpxC
deposit 存款 9j2\y=<&
deposit slip 存款單 u
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depreciation 折舊 pKnIQa[c
direct cost 直接成本 5c)<'EP
direct labour 直接人工 g*28L[Q~
director 董事 egbb1+tY
discount 折扣 {RH*8?7
discount on purchase 進貨折扣 'cYQ?;
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