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。 *Nf4bH%MN
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acceptance 承兌 g?A5'o&Yu
account 賬戶 x)#<.DX
accountant 會計員 $-fj rQ
accounting 會計 kJ#[UCqzM
accounting system 會計制度 0'%+X|
accounts payable 應付賬款 $E`iqRB
accounts receivable 應收賬款 DA4edFAuE
accumulated profits 累積利益 s9_`Wrg?
adjusting entry ?#123;整記錄 q0b`HD
adjustment ?#123;整 Ic{'H2~4,
administration expense 管理費用 N1+4bR
advances 預付 8!&ds~?
advertising expense 廣告費 >d27[%
agency 代理 .sJys SA\
agent 代理人 ~E3SC@KL
agreement 契約 1fO2)$Y
allotments 分配數 ^`TKvcgIc
allowance 津貼 D,GPn%Wqi
amalgamation 合併 MgH1d&R
amortization 攤銷 TRySl5jx@
amortized cost 應攤成本 HoIKx_
annuities 年金 i^yH?bH @~
applied cost 已分配成本 vh. Wm?qQ
applied expense 已分配費用 ^T}}4I_Y
applied manufacturing expense 己分配製造費用 qUEd
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apportioned charge 攤派費用 oieQ2>lYh
appreciation 漲價 >p]WCb'PH
article of association 公司章程 mI?* Z%>g
assessment 課稅 J:g<RZZ1
assets 資產 B~V<n&<
attorney fee 律師費 i)@U.-*5m
audit 審計 =q"w2b&
auditor 審計員 ?O<`
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average 平均數 0uVk$\:i
average cost 平均成本 M!&_qj&N,
bad debt 壞賬 ;"d ,~nLn
balance 餘額 XQ0#0<
balance sheet 資產負債表 Qr|N)
bank account 銀行賬戶 fW5"4,
bank balance 銀行結存 &prdlh=UE
bank charge 銀行手續費 L)kb (TH
bank deposit 銀行存款 Vp(D|}P
bank discount 銀行貼現 pIZLGsu[
bank draft 銀行匯票 Nl=m'4@`
bank loan 銀行借款 5T$9'5V7
bank overdraft 銀行透支 l5ZADK4
bankers acceptance 銀行承兌 zqHpT^B?
bankruptcy 破產 q9W~
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bearer 持票人 )Y&MIJ7>@
beneficiary 受益人 B^8
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bequest 遺產 :"OZc7
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bill 票據 mHK@(D7X
bill of exchange 匯票 Aj8l%'h[
bill of lading 提單 J^ +_8
bills discounted 貼現票據 ":UWowJO
bills payable 應付票據 Xk{!' 0
bills receivable 應收票據 ShL1'Z}^{
board of directors 董事會 ?r
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bonds 債券 a'
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bonus 紅利 ~
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book value 賬面價值
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bookkeeper 簿記員 !p]T6_t]Q
bookkeeping 簿記 d'N(w7-Y
branch office general ledger 支店往來賬戶 8N=%X-R%
broker 經紀人 f
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brought down 接前 ]k[Q]:q
brought forward 接上頁 s
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budget 預算 2gQY8h8
by-product 副產品 Nk lz_]
by-product sales 副產品銷售 #d}0}7ue
capital 股本 A|p@\3P*A
capital income 資本收益 Ez06:]Jd
capital outlay 資本支出 +G*"jI8W
capital stock 股本 :3111}>c
capital stock certificate 股票 K)<Wm
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carried down 移後 P1(8U%
carried forward 移下頁 EpRXjz
cash 現金 /M0l
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cash account 現金賬戶 NEqt).
cash in bank 存銀行現金 g8%MOhg
cash on delivery 交貨收款 G*kE~s9R
cash on hand 庫存現金 ^-gfib|VGe
cash payment 現金支付 ,|e} Y
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cash purchase 現購 . o-0aBG
cash sale 現沽 Pk$}%;@v
cashier 出?#123;員 AC9{*K[
cashiers check 本票 mDb-=[W5
certificate of deposit 存款單折 9b?i
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certificate of indebtedness 借據 sx-EA&5-9k
certified check 保付支票 Jy]FrSm^
certified public accountant 會計師 Cr'
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charges 費用 T&o,I
charge for remittances 匯水手續費 0L!er%GM
charter 營業執照 y<O@rD8iA
chartered accountant 會計師 ,]0S4h67
chattles 動產 fm3(70F\
check 支票 *D\0.K,o
che stub 支票存根 ' oBo|
closed account 己結清賬戶 zt7_r`#z
closing 結算 E"Zb
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closing entries 結賬紀錄 LiiK3!^i
closing stock 期末存貨 $-m@KB
closing the book 結賬 w@87]/ 4Rq
columnar journal 多欄日記賬 }BA9Ka#%
combination 聯合 IM@"AD52a
commission 佣金 dVvZu% DFp
commodity 商品 4O$ mR
common stock 普通股 \eEds:Hg
company 公司 )J;ny!^2
compensation 賠償 6,B-:{{e"
compound interest 複利 gdOe)il\
consignee 承銷人 \BLp-B1s
consignment 寄銷 `Ac:f5a
consignor 寄銷人 E|Q{]&$;Z"
consolidated balance sheet 合併資產負債表 ZH\0=l)
consolidated profit and loss account 合併損益表 %_
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consolidation 合併 66/Z\H^d
construction cost 營建成本 |a%B|CX
construction revenue 營建收入 I!61 K
contract 合同 9~=gwP
control account 統制賬戶 Vre=%bGw
copyright 版權 `+oV/:Q3
corporation 公司 5(423"(y
cost 成本 _B}9f
cost accounting 成本會計 Cy`26[E$S
cost of labour 勞工成本 *U
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cost of production 生產成本 _8
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cost of manufacture 製造成本 5
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cost of sales 銷貨成本 >J.Qm0TY(
cost price 成本價格 I=U+G
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credit 貸方 S
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credit note 收款通知單 -<xyC8$^$
creditor 債權人 e"*BHvy F
crossed check 橫線支票 ]Qd{ '}+
current account 往來活期賬戶 ZOp^`c9~
current asset 流動資產 Jms=YLIAA
current liability 流動負債 :]yg
current profit and loss 本期損益 jH(&oV
debit 借方 Og=[4?Kpk
debt 債務 ~eHRlXL'
debtor 債務人 yE}BfU { .
deed 契據 Yhe+u\vGs\
deferred assets 遞延資產 s\_l=v3
deferred liabilities 遞延負債 +yCTH
delivery 交貨 l"kxr96
delivery expense 送貨費 Vz'HM$
delivery order 出貨單 o/WC@!wg K
demand draft 即期匯票 N ,+(>?y
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demand note 即期票據 o_sQQF
demurrage charge 延期費 ZBF1rx?
deposit 存款 m*`cuSU|o
deposit slip 存款單 Ey'J]KVW
depreciation 折舊 -]/7hN*v
direct cost 直接成本 w(Gz({l+
direct labour 直接人工 @^'$r&M
director 董事 \2j|=S6
discount 折扣 V`[P4k+b
discount on purchase 進貨折扣 Nl
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