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。 o`}(1$a>
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acceptance 承兌 w@&
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account 賬戶 h^=9R6im
accountant 會計員 &VfMv'%x
accounting 會計 /eNDv(g)M
accounting system 會計制度 $7'KcG
accounts payable 應付賬款 GP;UuQz
accounts receivable 應收賬款 Xwt}WSdF`k
accumulated profits 累積利益 fVx_]5jM
adjusting entry ?#123;整記錄 `CF.-Vl3J#
adjustment ?#123;整 LP:F'Q:<
administration expense 管理費用 m. "T3K
advances 預付 RLr^6+v)U
advertising expense 廣告費 _&|<(m&."
agency 代理 N(=\S:
agent 代理人 I2
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agreement 契約 U.p"JSH
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allotments 分配數 fs6% M]u
allowance 津貼 -VO* P
amalgamation 合併 |tqYRWn0
amortization 攤銷 (H-}z`sy/@
amortized cost 應攤成本 ,ou&WI yC
annuities 年金 ~Op~~
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applied cost 已分配成本 (YKkJ
applied expense 已分配費用 HA0Rv#p
applied manufacturing expense 己分配製造費用 J1gLT $
apportioned charge 攤派費用 z`KP
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appreciation 漲價 6P U]I+
article of association 公司章程 0>)F+QC
assessment 課稅 )2mvW1M=7;
assets 資產 J{h?=vK
attorney fee 律師費 ~5sH`w~vQ
audit 審計 +[Zcz4\9
auditor 審計員 N@G~+GCxL
average 平均數 8KyF0r?
average cost 平均成本 Z2^B.r#
bad debt 壞賬 ^U[yk'!Y
balance 餘額 !@wG22iC4d
balance sheet 資產負債表 lz88//@gZ
bank account 銀行賬戶 DfV'1s4y
bank balance 銀行結存 B96"|v$
bank charge 銀行手續費 p{S#>JTr
bank deposit 銀行存款 -G@:
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bank discount 銀行貼現 )9'Zb`n
bank draft 銀行匯票 To@77.'
bank loan 銀行借款 ~ w,hJ `
bank overdraft 銀行透支 P[<EFjE
bankers acceptance 銀行承兌 z((9vi W
bankruptcy 破產 v!77dj 6I
bearer 持票人 +L\bg|;
beneficiary 受益人 .BjnV%l7Id
bequest 遺產 fZF.eRP'
bill 票據 AAPfU_:
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bill of exchange 匯票 1./iF>*A
bill of lading 提單 >a$b4
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bills discounted 貼現票據 lJ/{.uK
bills payable 應付票據 `;H3['~$
bills receivable 應收票據 cNvh2JI
board of directors 董事會 sm96Ye{O{
bonds 債券 C3GI?|b
bonus 紅利 e=Teq~K
book value 賬面價值 6 Z7J<0
bookkeeper 簿記員 Z&Ao;=Gp1
bookkeeping 簿記 ruK,Z,3Q
branch office general ledger 支店往來賬戶 VaLl$w
broker 經紀人 FErKr)
brought down 接前 5B,HJax
brought forward 接上頁 RuuXDuu:VL
budget 預算 F|{F'UXj|
by-product 副產品 kV:C=MLI
by-product sales 副產品銷售 0f3C;u-q-
capital 股本 A.@Af+
capital income 資本收益 <N}*|z7=b
capital outlay 資本支出 d 0CFMy6
capital stock 股本 fS?fNtD6<
capital stock certificate 股票 :MbD=sX
carried down 移後 bf&k:.
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carried forward 移下頁 h(Ccm44
cash 現金 ("-`Y'"K
cash account 現金賬戶 KM jnY2
cash in bank 存銀行現金 tF=Y3W+L
cash on delivery 交貨收款 %eDJ]\*^X
cash on hand 庫存現金 ;OD+6@Sr
cash payment 現金支付 9a;8^?Ld%S
cash purchase 現購 dpI9DzA;
cash sale 現沽 KuohUH+
cashier 出?#123;員 Oxq} dX7S
cashiers check 本票 gP 6`q
certificate of deposit 存款單折 R4P$zB_<2
certificate of indebtedness 借據 kFsq23Ne
certified check 保付支票 `UH
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certified public accountant 會計師 Z4aK
charges 費用 "}'Sk(
charge for remittances 匯水手續費 q26%Z)'nf
charter 營業執照 96.Vm*/7
chartered accountant 會計師 .vJt&@NO
chattles 動產 %zA$+eT
check 支票 KXTx{R
che stub 支票存根 JU\wvP5j
closed account 己結清賬戶 2W]y9)<c
closing 結算 D"RxI)"HP
closing entries 結賬紀錄 %*`yd.L0W
closing stock 期末存貨 0&k!=gj:>Z
closing the book 結賬 '-k~qQk)6
columnar journal 多欄日記賬 k9iXVYQ.;r
combination 聯合 0nOp'Ky\k
commission 佣金 I}{Xv#@o
commodity 商品 4hh=z>$|l)
common stock 普通股 b/g"ws_
company 公司 | *J-9
compensation 賠償 mbm|~UwD
compound interest 複利 #m<<]L(o8W
consignee 承銷人 +HxL>\
consignment 寄銷 v'zj<|2
consignor 寄銷人 A7X-),D
consolidated balance sheet 合併資產負債表 B{+ Ra
consolidated profit and loss account 合併損益表 =-GHs$u%f
consolidation 合併 fW'U7&O
construction cost 營建成本 [6Nw)r(a(
construction revenue 營建收入 5{uK;Vxse
contract 合同 N>J"^ GX
control account 統制賬戶 >4lT0~V/
copyright 版權 U%,N"]`
corporation 公司 r=3knCEWK
cost 成本 `!$I6KxT
cost accounting 成本會計 %:
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cost of labour 勞工成本 ;uazQyo6
cost of production 生產成本 %Kq`8
cost of manufacture 製造成本 (~<9\ZJs
cost of sales 銷貨成本 ]{<`W5b/
cost price 成本價格 Sn lKPd
credit 貸方 A/4HR]
credit note 收款通知單 c#6g[TE@
creditor 債權人 k)a-odNrb
crossed check 橫線支票 {,aI0bw;
current account 往來活期賬戶 T]fu[yRVvg
current asset 流動資產 CrIt h/Z
current liability 流動負債 rHWlv\+Nn
current profit and loss 本期損益 xXktMlI
debit 借方 URFp3 qE
debt 債務 W l+[{#
debtor 債務人 "x*5g*k
deed 契據
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deferred assets 遞延資產 9(/ ;Wutj"
deferred liabilities 遞延負債 1E*No1
delivery 交貨 iJ rF$Xw
delivery expense 送貨費 @!:~gQ
delivery order 出貨單 >_4Ck{^d#
demand draft 即期匯票 }(r%'(.6
demand note 即期票據 URodvyD
demurrage charge 延期費 -K_p?
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deposit 存款 hF!t{ Lf3
deposit slip 存款單 TFWx(}1
depreciation 折舊 8SGFzb! h
direct cost 直接成本 xjOj1Hv
direct labour 直接人工 Z/wKUK;
director 董事 ho7L@NR
discount 折扣 >*PZ&"}M
discount on purchase 進貨折扣 YYz,sR'%|}
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