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。 7$&3(#!N
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acceptance 承兌 T
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account 賬戶 Eax^1 |6
accountant 會計員 {2Jn#&Z29
accounting 會計 -$js5Gx1
accounting system 會計制度 g-Y2U}&
accounts payable 應付賬款 1JI\e6]I
accounts receivable 應收賬款 ~@wM[}ThP$
accumulated profits 累積利益 DlWnz-
adjusting entry ?#123;整記錄 }+fMYgw
adjustment ?#123;整 8~>5k
administration expense 管理費用 5_MqpCL
advances 預付 b=Y:`&o=[
advertising expense 廣告費 r-];@
agency 代理 :"4Pr/}rT
agent 代理人 8(EK17rE`
agreement 契約 Mr3;B+S
allotments 分配數 =
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allowance 津貼 D<
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amalgamation 合併 L-T3{I,3
amortization 攤銷 vxRy7:G"
amortized cost 應攤成本 Uz`K#Bz
annuities 年金 9$u'2TV
applied cost 已分配成本 Z`=[hu
applied expense 已分配費用 cJnAwIs_e`
applied manufacturing expense 己分配製造費用 e)WpqaI
apportioned charge 攤派費用 "#a_--"k9
appreciation 漲價 5D32d1A
article of association 公司章程 ` 5.PPI\h2
assessment 課稅 !u0qF!/W
assets 資產 "|6
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attorney fee 律師費 8RfFP\ AP
audit 審計 T7!"gJ
auditor 審計員 f;u<r? >Z
average 平均數 .1[[Y}
average cost 平均成本 v~2$9x!9
bad debt 壞賬 .9< i
balance 餘額 +x3T^G
balance sheet 資產負債表 0?tn.<'B8T
bank account 銀行賬戶 J4Ix\r_
bank balance 銀行結存 1,tM
bank charge 銀行手續費 5gPcsn"D
bank deposit 銀行存款 &3Q!'pJJ
bank discount 銀行貼現
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bank draft 銀行匯票 YMidSfi
bank loan 銀行借款 =-r[ s%t&
bank overdraft 銀行透支 o<hT/ P
bankers acceptance 銀行承兌 r
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bankruptcy 破產 /a?*Ap5"
bearer 持票人 *<PQp
beneficiary 受益人 Jv|uI1V
bequest 遺產 i,{'}B
bill 票據 +$hqwNh@Z@
bill of exchange 匯票 d Q5_=(9
bill of lading 提單 rHir>
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bills discounted 貼現票據 ]ZQ3|ZJ?<
bills payable 應付票據 b>B.3E\Pc
bills receivable 應收票據 SA| AS<
board of directors 董事會 W3XVr&
bonds 債券 GvL)SVv?
bonus 紅利 \BV$p2m5-
book value 賬面價值 FJ|6R( T_
bookkeeper 簿記員 z"b}V01F#
bookkeeping 簿記 Hqel1J
branch office general ledger 支店往來賬戶 ^r u1QDT
broker 經紀人 u*
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brought down 接前 .o(XnY)cgJ
brought forward 接上頁 '.sS"QdN
budget 預算 G d".zsn
by-product 副產品 [7Yfv
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by-product sales 副產品銷售 _%M5
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capital 股本 d+1q[,-
capital income 資本收益 X*'tJN$
capital outlay 資本支出 om`x"x&6
capital stock 股本 I.[2-~yf
capital stock certificate 股票 U;Iqz1S
carried down 移後 +bG^SH2ke
carried forward 移下頁 /kl41gx
cash 現金 /AJ#ngXz
cash account 現金賬戶 woctnT%"Q/
cash in bank 存銀行現金 a@ E+/9
cash on delivery 交貨收款 2VrO8q(
cash on hand 庫存現金 ?R
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cash payment 現金支付 R6^U9fDG
cash purchase 現購 ZfPWH'P
cash sale 現沽 d-=RS]j;j
cashier 出?#123;員 tgy= .o]
cashiers check 本票 bbDl?m&bq
certificate of deposit 存款單折 *o}LI6_u
certificate of indebtedness 借據 uQwKnD?F+e
certified check 保付支票 5BSh`r
certified public accountant 會計師 Zc_%hQf2A
charges 費用 '[E|3K5d
charge for remittances 匯水手續費 7oPLO(0L
charter 營業執照 K3uNR w
chartered accountant 會計師 P}] xz Vy
chattles 動產 1:7 uS.
check 支票 3ErW3Ac Ou
che stub 支票存根 .AIlv^:|U
closed account 己結清賬戶 ,_STt)
closing 結算 'W!N1W@
closing entries 結賬紀錄 9~
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closing stock 期末存貨 0y>]68D
closing the book 結賬 OLThi[Yn
columnar journal 多欄日記賬 q
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combination 聯合 &+@~;p5F
commission 佣金 ]bjXbbHd
commodity 商品 *Nv!Kuk
common stock 普通股 Q}pnb3J>T
company 公司 l98.Hb7
compensation 賠償 >/*wlY!E
compound interest 複利 NQ7j{dJ?
consignee 承銷人 aR3R,6ec
consignment 寄銷 zh5$$*\
consignor 寄銷人 85>WK+=
consolidated balance sheet 合併資產負債表 bPaE;?m
consolidated profit and loss account 合併損益表 v9<7= D&x
consolidation 合併 >EVlMt27'
construction cost 營建成本 :6~DOvY
construction revenue 營建收入 WD wW`
contract 合同 gmU_# J%~
control account 統制賬戶 + 9vd(c
copyright 版權 ttazY#
corporation 公司 !ke_?+8sY
cost 成本 tVSURYA8
cost accounting 成本會計 @x9DV{j)V
cost of labour 勞工成本 N|Cx";,|FZ
cost of production 生產成本 m!{}Y]FZn
cost of manufacture 製造成本 ls5s}X
cost of sales 銷貨成本 AJ0
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cost price 成本價格 ?\_N*NEtK
credit 貸方 OYcf+p"<\
credit note 收款通知單 tc go
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creditor 債權人 I6bekOvP
crossed check 橫線支票 %Pr
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current account 往來活期賬戶 6XVr-ef
current asset 流動資產 1!u}~E_
current liability 流動負債 r"yA=d'c
current profit and loss 本期損益 I\NiA>c
debit 借方 RR2Q
debt 債務 J.
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debtor 債務人 P3
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deed 契據 'b#`)w@/=
deferred assets 遞延資產 O>zPWVwa
deferred liabilities 遞延負債 l?>sLKo9
delivery 交貨 $"P9I-\m
delivery expense 送貨費 ,@+7(W
delivery order 出貨單 8"!Z^_y)
demand draft 即期匯票 $=>(7 =l_
demand note 即期票據 /:]`TlAb,
demurrage charge 延期費 %bM^/7
deposit 存款 3t
deposit slip 存款單 j@4
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depreciation 折舊 DqgYc[UGA
direct cost 直接成本 `;[j`v8O
direct labour 直接人工 y`"~zq0D
director 董事 T [mo
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discount 折扣 IR*g>q
discount on purchase 進貨折扣 ^i3~i?\,P
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