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。 !Ikt '5/
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acceptance 承兌 ;{KV /<3
account 賬戶 W7 #9jo
accountant 會計員 N-e @j4WU
accounting 會計 "gDb1h)8
accounting system 會計制度 ]zWon~
accounts payable 應付賬款 C<m{*C-`a
accounts receivable 應收賬款 V{:A3C41
accumulated profits 累積利益 }x07^4$j
adjusting entry ?#123;整記錄 K*X_FJ
adjustment ?#123;整 c
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administration expense 管理費用 IVAmV!.z
advances 預付 ]Ccg`AR{
advertising expense 廣告費 LC'{p
agency 代理 MMx9(`t*.
agent 代理人 >8qQK r\"
agreement 契約 O
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allotments 分配數 z<##
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allowance 津貼 id2j7|$,
amalgamation 合併 3%%o?8ES
amortization 攤銷 J
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amortized cost 應攤成本 ]]oI#*c
annuities 年金 f]\CD<g3|E
applied cost 已分配成本 6{^E{go
applied expense 已分配費用 *fn*h[pV&
applied manufacturing expense 己分配製造費用 |4uWh
apportioned charge 攤派費用 vJ-q*qM1
appreciation 漲價 ucG@?@JENm
article of association 公司章程 HLV2~5Txc
assessment 課稅 T<55a6NoK
assets 資產 L_wk~z
attorney fee 律師費 G"Sd@%W(
audit 審計 {ZI)nQ{
auditor 審計員 >VN5`Zlw\C
average 平均數 D0%Ug>
average cost 平均成本 'gPzm|f|t@
bad debt 壞賬 K0}pi+=
balance 餘額 ?6fnpGX@a
balance sheet 資產負債表 ,Qe?8En[
bank account 銀行賬戶 to=y#$_
bank balance 銀行結存 enSXP~9w
bank charge 銀行手續費 A8oo@z68n>
bank deposit 銀行存款 + EGD.S{
bank discount 銀行貼現 L.jh
bank draft 銀行匯票 /o
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bank loan 銀行借款 R}4So1
bank overdraft 銀行透支 ,u`YT%&L
bankers acceptance 銀行承兌 %sX$nmi3
bankruptcy 破產 dVi!Q@y+
bearer 持票人 "6us#T
beneficiary 受益人 I~Zh@d%
bequest 遺產 .7.b:Dn0
bill 票據 &'
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bill of exchange 匯票 |>tKq;/
bill of lading 提單 vfE6Ggz
bills discounted 貼現票據 c%'RR?Tl
bills payable 應付票據 CJJzCVj
bills receivable 應收票據 z2QP)150
board of directors 董事會 znaUB v_
bonds 債券 .tz
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bonus 紅利 qx4I_%
book value 賬面價值 H=Y{rq @
bookkeeper 簿記員 1M
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bookkeeping 簿記 obNqsyc77R
branch office general ledger 支店往來賬戶 j{9D{
broker 經紀人 INi]R^-
brought down 接前 \V*xWS
brought forward 接上頁 !WpBfd>v.I
budget 預算 6T#+V37
by-product 副產品 h?8]C#6^
by-product sales 副產品銷售 Y[K*57fs
capital 股本 C@L$~iG
capital income 資本收益 t`,`6@d
capital outlay 資本支出 7U2J xE
capital stock 股本 ZfgJ.<<
capital stock certificate 股票 'zGo?
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carried down 移後 6Qy@UfB
carried forward 移下頁 "huFA|
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cash 現金 M
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cash account 現金賬戶 lo,$-bJ,<,
cash in bank 存銀行現金 ^]a #7/]o
cash on delivery 交貨收款 8'4S8DM
cash on hand 庫存現金 jhg;%+KB
cash payment 現金支付 86mp=6@
cash purchase 現購 Dqe^E%mc
cash sale 現沽 nY`RRC
cashier 出?#123;員 5yiK+-iTs
cashiers check 本票 *UmI]E{g3(
certificate of deposit 存款單折 1PP $XJtyD
certificate of indebtedness 借據 )_i
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certified check 保付支票 HAJ 7m!P
certified public accountant 會計師 /O^RF }
charges 費用 2g>SHS@1>
charge for remittances 匯水手續費 qycI(5S,
charter 營業執照 Hqn#yInA7~
chartered accountant 會計師 3
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chattles 動產 LM-J !44
check 支票 +[tE ^`-F
che stub 支票存根 [.S#rGYk
closed account 己結清賬戶 -OA?BEQ=I
closing 結算 \u>"s
closing entries 結賬紀錄 x>* Drm 7
closing stock 期末存貨 y1bbILWej
closing the book 結賬 }woo%N P
columnar journal 多欄日記賬 j"|=C$Kn/
combination 聯合 f'aVV!
commission 佣金 KFvQ
commodity 商品 - qy6Un+
common stock 普通股 g47-db"5
company 公司 0 rXx RQ
compensation 賠償 e*;c(3>(
compound interest 複利 Qe}`~a9P
consignee 承銷人 (v}>tb*#`
consignment 寄銷 r.>].~}4
consignor 寄銷人 '=G|Sq^aO
consolidated balance sheet 合併資產負債表 7qg{v9|,
consolidated profit and loss account 合併損益表 lobGj8uxq
consolidation 合併 pk3<|
construction cost 營建成本 JNa"8
construction revenue 營建收入 qLT>Mz)$%
contract 合同 Yl#Rib
control account 統制賬戶 k'IYA#T6
copyright 版權 S<WdZ=8sA
corporation 公司 0DmMG
cost 成本 ~YRDyQ:%T
cost accounting 成本會計 OQ>x5?um
cost of labour 勞工成本 #&m0WI1
cost of production 生產成本 -sjd&)~S[
cost of manufacture 製造成本 ])
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cost of sales 銷貨成本 ;r>snJ=M
cost price 成本價格 hDcEGU_
credit 貸方 4)"n
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credit note 收款通知單 "E8zh|m o
creditor 債權人 k-HCeZ
crossed check 橫線支票 &b?LP]
current account 往來活期賬戶 Ju3*lk/j-
current asset 流動資產 I{lT> go
current liability 流動負債 DV\`Wv
current profit and loss 本期損益 I-
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debit 借方 k7>|q"0C
debt 債務 +S R+x/?z
debtor 債務人 FcRW;e8-
deed 契據 f"9q^
deferred assets 遞延資產 \z$p%4`E@
deferred liabilities 遞延負債 %ix)8+Eb
delivery 交貨 mN>h5G>a
delivery expense 送貨費 )Lwc
delivery order 出貨單 rfgI$eu
demand draft 即期匯票 8}FzZ?DRy
demand note 即期票據 DWID$w
demurrage charge 延期費 gOr%!QaF
deposit 存款 IZ=Mlu
deposit slip 存款單 i2sN3it
depreciation 折舊 n%k!vJ)]
direct cost 直接成本 Xy@7y[s]
direct labour 直接人工 9$Xu,y
director 董事 <HJl2p N
discount 折扣 7G\\{
discount on purchase 進貨折扣 tX@_fYb
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