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。 ~9]tt\jN*Y
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acceptance 承兌 >'Nrvy%&0
account 賬戶 a&ZH
accountant 會計員 xgJ2W_
accounting 會計 [m!\ZK
accounting system 會計制度 V
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accounts payable 應付賬款 SL:o.g(>4
accounts receivable 應收賬款 m+DkO{8F
accumulated profits 累積利益 X>F/0/
adjusting entry ?#123;整記錄 ;wDcYs
adjustment ?#123;整 (q*T.
administration expense 管理費用 ?mRU9VY
advances 預付 )y.J2_lI8
advertising expense 廣告費 {Ca#{LeLk
agency 代理 K*;=^PY
agent 代理人 S! ,.#e (Y
agreement 契約 "v jFL9
allotments 分配數 sh}=#eb
allowance 津貼 RIl%p~
amalgamation 合併 HnioB=fc
amortization 攤銷 |??uVA)\X
amortized cost 應攤成本 l$d 4g?Z
annuities 年金 l[Ng8[R
applied cost 已分配成本 8Z/P<u
applied expense 已分配費用 dB_\0?jJ-
applied manufacturing expense 己分配製造費用 1>57rx"l
apportioned charge 攤派費用 <J {VTk ~
appreciation 漲價 8*4X%a=O
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article of association 公司章程 O,9KhX
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assessment 課稅 GRO[&;d`
assets 資產 v2JC{XqrI
attorney fee 律師費 ;2)@NH
audit 審計 K!HSQ,AC
auditor 審計員 +Medu?K
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average 平均數 G+^HZ4jg
average cost 平均成本 %dO'kU /-
bad debt 壞賬 &cayhL/%
balance 餘額 (Pc:A!}
balance sheet 資產負債表 *'PG@S
bank account 銀行賬戶 bNY_V;7Kw`
bank balance 銀行結存 mm\J]Cc`
bank charge 銀行手續費 lkFv5^%
bank deposit 銀行存款 #Cvjv;
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bank discount 銀行貼現 (tx6U.O
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bank draft 銀行匯票 M<~z=B#
bank loan 銀行借款 &`pd&U{S*
bank overdraft 銀行透支 @\z2FJ79w
bankers acceptance 銀行承兌 W84JB3p
bankruptcy 破產 HWFo9as""v
bearer 持票人 V8`t7[r
beneficiary 受益人 /u*((AJ?Qv
bequest 遺產 5R/k -h^`
bill 票據 (6
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bill of exchange 匯票 I
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bill of lading 提單 aJOhji<b#L
bills discounted 貼現票據 9'\18_w
bills payable 應付票據 4mQ:i7~
bills receivable 應收票據 `kVy1WiY
board of directors 董事會 V
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bonds 債券 536H*HdN
bonus 紅利 j2=jD G
book value 賬面價值 B;2os ^*
bookkeeper 簿記員
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bookkeeping 簿記 ;6U=fBp7<
branch office general ledger 支店往來賬戶 ujmO'blO
broker 經紀人 LylB3BM
brought down 接前 2u *o/L+
brought forward 接上頁 %m t|Dl
budget 預算 D7olu29
by-product 副產品 [- a2<E
by-product sales 副產品銷售 Zh6bUxr
capital 股本 Tc T%[h!
capital income 資本收益 5|9,S
capital outlay 資本支出 (@pE
capital stock 股本 >ys>Q)
capital stock certificate 股票 SQ1.jcWW[
carried down 移後 O0i_h<T
carried forward 移下頁 )d2 <;c
cash 現金 4T{+R{_Y1
cash account 現金賬戶 #78p#E
cash in bank 存銀行現金 K;sH0*
cash on delivery 交貨收款 &Op, ?\
cash on hand 庫存現金 V&eti2&zO
cash payment 現金支付 z\sy~DM
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cash purchase 現購 O1ofN#u
cash sale 現沽 FL,jlE_
cashier 出?#123;員 0gL]^_+7
cashiers check 本票 \=kH7 !
certificate of deposit 存款單折 #Ne<=ayS
certificate of indebtedness 借據 VL?ubt<
certified check 保付支票 J3Qv|w[3Y
certified public accountant 會計師 UwvGw5)q
charges 費用 X2}\i5{
charge for remittances 匯水手續費 (Ub=sC
charter 營業執照 S1E=E5
chartered accountant 會計師 %FDi7Rx
chattles 動產 rh5R kiF~
check 支票 =!*e; L
che stub 支票存根 |h\e(_G\
closed account 己結清賬戶 /!=uM.
closing 結算 GLp2
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closing entries 結賬紀錄 ryB^$Kh,,
closing stock 期末存貨 iKnH6}`?U
closing the book 結賬 ] QGYEjW
columnar journal 多欄日記賬 c*-8h{}
combination 聯合 3
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commission 佣金 ms{:=L2$$
commodity 商品 ' Ph
common stock 普通股 [ >O4hifq
company 公司 #g#vDR!
compensation 賠償 y<W?hE[
compound interest 複利 X,C&nqVFm8
consignee 承銷人 o]t6u .L
consignment 寄銷 Kfa7}f_
consignor 寄銷人 cv=nG
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consolidated balance sheet 合併資產負債表 e6z;;C@'G
consolidated profit and loss account 合併損益表 ZR.1SA0x?O
consolidation 合併 +FfT)8@W
construction cost 營建成本 )@09Y_9r
construction revenue 營建收入 {>H#/I8si
contract 合同 / *RDy!m
control account 統制賬戶 jV]'/X<
copyright 版權 UCj4%y6t
corporation 公司 W$B&asO
cost 成本 Q&]
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cost accounting 成本會計 1L]7*NJe
cost of labour 勞工成本 bW(+Aw=O
cost of production 生產成本 es]\xw
cost of manufacture 製造成本 veFl0ILd
cost of sales 銷貨成本 rlT[tOVAY
cost price 成本價格 u/Fa+S
credit 貸方 ~=h]r/b< U
credit note 收款通知單 3$ cDC8
creditor 債權人 9yH95uaDF
crossed check 橫線支票 J]UlCg
current account 往來活期賬戶 k_/hgO
current asset 流動資產 '(mJ*Eb
current liability 流動負債 blNE$X+0|
current profit and loss 本期損益 +-&N<U
debit 借方 c9-$td&
debt 債務 ]wh8m1
debtor 債務人
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deed 契據 ^.
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deferred assets 遞延資產 i>HipD,TD
deferred liabilities 遞延負債 vo)pT
delivery 交貨 z~Ph=1O>p
delivery expense 送貨費 {Z 3t0F
delivery order 出貨單 F`SOF
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demand draft 即期匯票 F,
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demand note 即期票據 8J{I6nPF
demurrage charge 延期費 *Dtwr
deposit 存款 vCyvy^s-I
deposit slip 存款單 TU&6\]yF_
depreciation 折舊 #t:]a<3Y2
direct cost 直接成本 Pk9s~}X
direct labour 直接人工 sP$bp Z}
director 董事 }d
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discount 折扣 :*gYzk8
discount on purchase 進貨折扣 k@JDG]R<{
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