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。 tJ7tZ~Ak
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acceptance 承兌 /Aw@26
account 賬戶 dBM{]@bZ
accountant 會計員 S]}}r)
accounting 會計 <RbsQ^U
accounting system 會計制度 TQ~a5q
accounts payable 應付賬款 ',D%,N}J
accounts receivable 應收賬款 6h)
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accumulated profits 累積利益 }YiFiGf,
adjusting entry ?#123;整記錄 >Cc
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adjustment ?#123;整 D#,A_GA{A
administration expense 管理費用 C!1)3w|
advances 預付 ,1t|QvO
advertising expense 廣告費 i}f" 'KW
agency 代理 Aj/EaIq
agent 代理人 6xr%xk2E
agreement 契約 /,<s9
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allotments 分配數 SgN?[r)
allowance 津貼 ww+,G
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amalgamation 合併 osO\ib_%
amortization 攤銷 ".pQM.T
amortized cost 應攤成本 x*X{*?5@
annuities 年金 6B
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applied cost 已分配成本 ;eW)&qzK
applied expense 已分配費用 z X+i2,
applied manufacturing expense 己分配製造費用 t3v_
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apportioned charge 攤派費用 =RM]/O9
appreciation 漲價 O"X7 DgbC
article of association 公司章程 >~'z%
assessment 課稅 2J)
assets 資產 hoiC
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attorney fee 律師費 DHvZ:)aT}
audit 審計 ?oV|.LM:W
auditor 審計員 J{5p4bkb
average 平均數 W%MS,zkAE
average cost 平均成本 7pyaHe
bad debt 壞賬 tp"eXA0n
balance 餘額 ^FTS'/Q
balance sheet 資產負債表 VTX6_&Hc1g
bank account 銀行賬戶 VHLNJnA
bank balance 銀行結存 m,5?|J=
bank charge 銀行手續費 c
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bank deposit 銀行存款 4T~wnTH0Xg
bank discount 銀行貼現 o>]z~^c
bank draft 銀行匯票 `0+-:sXZ6
bank loan 銀行借款 OeZ"WO
bank overdraft 銀行透支 0hXx31JN N
bankers acceptance 銀行承兌 V1Gnr~GM
bankruptcy 破產 (*T$:/zIS
bearer 持票人 j(>xP*il
beneficiary 受益人 yKz%-6cpSl
bequest 遺產 q}z`Z/`/
bill 票據 [4yw? U
bill of exchange 匯票 /z}b1m+
bill of lading 提單 4`o<e)c3
bills discounted 貼現票據 YB:}Lb
bills payable 應付票據
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bills receivable 應收票據 ZC^NhgX
board of directors 董事會 }YM[aq?6
bonds 債券 HHs!6`R$0c
bonus 紅利 : Hu{MN\
book value 賬面價值 #D ]CuSi
bookkeeper 簿記員 u&o$2
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bookkeeping 簿記 rz%^l1@-
branch office general ledger 支店往來賬戶 Uaj_,qb(
broker 經紀人 m|OB_[9
brought down 接前 j0{Qy;wP )
brought forward 接上頁 e:rbyzf#
budget 預算 5-&"nn2*}1
by-product 副產品 j^hLn>
by-product sales 副產品銷售 v}IhO~`uEq
capital 股本 /cvMp#<]
capital income 資本收益 43O5|8o
capital outlay 資本支出 VZ
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capital stock 股本 qN
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capital stock certificate 股票 #veV {,g
carried down 移後 y(^\]-fE
carried forward 移下頁 H9!q)qlK
cash 現金 $ 1m}lXk
cash account 現金賬戶 NQvI=R-g
cash in bank 存銀行現金 5/CF_v
cash on delivery 交貨收款 O*W<za;
cash on hand 庫存現金 Fw}|c
cash payment 現金支付 _]eyt_
cash purchase 現購 vF[ 4kDHk
cash sale 現沽 dB:c2
cashier 出?#123;員 d..JW{
cashiers check 本票 @*|T(068&
certificate of deposit 存款單折 ,^DP
certificate of indebtedness 借據 1i)3!fH0:
certified check 保付支票 1Lp; LY"_
certified public accountant 會計師 )V_;]9<wt
charges 費用 Imq-5To#
charge for remittances 匯水手續費 1<*U:W
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charter 營業執照 Zp9kxm
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chartered accountant 會計師 U;!J(Us
chattles 動產 TgHUH>k
check 支票 $~
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che stub 支票存根 <~:2~r
closed account 己結清賬戶 E\p"%
closing 結算 8N
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closing entries 結賬紀錄 `82Dm!V
closing stock 期末存貨 j9vK~_?;
closing the book 結賬 kJNwA8 7
columnar journal 多欄日記賬 l@-h.tS
combination 聯合 a(ml#-M
commission 佣金 tvq((2
commodity 商品 :-$8u;!M
common stock 普通股 Z/|=@gpw
company 公司 ^6LnB#C&
compensation 賠償 Ki&a"Fu3
compound interest 複利 @~UQU)-(
consignee 承銷人 JO90TP
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consignment 寄銷 k]`-Y E
consignor 寄銷人 qV/>d',
consolidated balance sheet 合併資產負債表 1i'y0]f
consolidated profit and loss account 合併損益表 #3'M>SaoH
consolidation 合併 *JQ*$$5
construction cost 營建成本 $J&c1
construction revenue 營建收入 Gzg3{fXl
contract 合同 ^Xu4N
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control account 統制賬戶 LhM$!o?W
copyright 版權 mZjpPlJ
corporation 公司 a;M{-G
cost 成本 Q;A\M
cost accounting 成本會計 g2=PZR$
cost of labour 勞工成本 U4yl{?
cost of production 生產成本 Chx+p&!
cost of manufacture 製造成本 2% OAQ(
cost of sales 銷貨成本 9\/oL{
cost price 成本價格 m7u`r(&
credit 貸方 D{[{ &1\)r
credit note 收款通知單 K>b4(^lf
creditor 債權人 jIVD i~Ld
crossed check 橫線支票 a ~W
current account 往來活期賬戶 9 %i\)
current asset 流動資產 3JkdP h
current liability 流動負債 a6 0rJ#GD
current profit and loss 本期損益 aq
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debit 借方 6 . )Xeb"
debt 債務 %\
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debtor 債務人 AQT_s9"0
deed 契據 -5ZmIlL.S
deferred assets 遞延資產 $CX3P)%
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deferred liabilities 遞延負債 t8rFn
delivery 交貨 SW'eTG
delivery expense 送貨費 cC+2%q B
delivery order 出貨單 kfT*G
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demand draft 即期匯票 QCE7VV1Rw
demand note 即期票據 uoe
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demurrage charge 延期費 ,]W|"NUI
deposit 存款 8N?D1;F;
deposit slip 存款單 7]ysvSM
depreciation 折舊 SgehOu
direct cost 直接成本 Q~VM.G
direct labour 直接人工 2Q5 @2jT
director 董事 L$.3,./
discount 折扣 P)J-'2{
discount on purchase 進貨折扣 KAI2[ gs
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