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。 q
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acceptance 承兌 ?z)y%`}
account 賬戶 Ckl7rpY+
accountant 會計員 RvyBg:Aj5
accounting 會計 \p>]G[g
accounting system 會計制度 ?l\gh1{C
accounts payable 應付賬款 a`EGx{q(
accounts receivable 應收賬款 AhbT/
accumulated profits 累積利益 qrkRD*a
adjusting entry ?#123;整記錄 bMqu5G_q
adjustment ?#123;整 xY\*L:TwW
administration expense 管理費用 zJG x5JC
advances 預付 &J6o$i
advertising expense 廣告費 5O;a/q8"
agency 代理 BDRYip[Sa
agent 代理人 \pewbu5^
agreement 契約 A]tf>H#1
allotments 分配數 s{"`=dKT
allowance 津貼 )MD*)O
amalgamation 合併 7U{b+=,wK
amortization 攤銷 lry&)G=5
amortized cost 應攤成本 4P O%
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annuities 年金 N1s$3Ul
applied cost 已分配成本 :]u}xDv3
applied expense 已分配費用 RKoP6LGw
applied manufacturing expense 己分配製造費用 (2O} B.6
apportioned charge 攤派費用 2vh!pez_
appreciation 漲價 8aZey_Hw;+
article of association 公司章程 "x:)$@
assessment 課稅 @R'g@+{I
assets 資產 }GoOE=rhY
attorney fee 律師費 D)O6|DiO
audit 審計 T4H oSei
auditor 審計員 PBAz`y2
average 平均數 ld!6|~0U
average cost 平均成本 ~/|unV
bad debt 壞賬 `G ;Lz^
balance 餘額 shDt&_n
balance sheet 資產負債表 9p[W :)P4d
bank account 銀行賬戶 m m J)m
bank balance 銀行結存 <PfPh~
bank charge 銀行手續費 nIT ^'
bank deposit 銀行存款 9s\i(/RxW
bank discount 銀行貼現 9?}rpA`P
bank draft 銀行匯票 CQ8o9A/
bank loan 銀行借款 vYMbson}
bank overdraft 銀行透支 XftJ= *
bankers acceptance 銀行承兌 M|Dwk3#
bankruptcy 破產 3'sWlhf;
bearer 持票人 /K1
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beneficiary 受益人 a_pCjG89
bequest 遺產 St3(1mApl
bill 票據 3f:1D=f
bill of exchange 匯票 <_sT]?N#
bill of lading 提單 :i,c<k
bills discounted 貼現票據 4M0v1`k
bills payable 應付票據 OuBMVn
bills receivable 應收票據 Yyo9{4v+p{
board of directors 董事會 ]:E! i^C`Z
bonds 債券 {Jw<<<G
bonus 紅利 d'AviW>
book value 賬面價值 }*}`)rj,
bookkeeper 簿記員 Y%CL@G60
bookkeeping 簿記 dWB8
branch office general ledger 支店往來賬戶 :LIKp;
broker 經紀人 L
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brought down 接前 E!}-qbH^
brought forward 接上頁 VI|DMx
budget 預算 IjB*myN.
by-product 副產品 hml\^I8Q>F
by-product sales 副產品銷售 |{/O)3
capital 股本 ~g4rGz
capital income 資本收益 @'<j!CqQ
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capital outlay 資本支出 ,5<`+w#a
capital stock 股本 Eps\iykB
capital stock certificate 股票 bF Y)o Z
carried down 移後 5k%N<e``
carried forward 移下頁 H`6Jq?\
cash 現金 *Xtc`XH
cash account 現金賬戶 3R=3\;
cash in bank 存銀行現金
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cash on delivery 交貨收款 X_s G6Q@
cash on hand 庫存現金 GaK_9Eg-2
cash payment 現金支付 #g`cih=QL
cash purchase 現購 }PIGj} F/
cash sale 現沽 dpGQ0EzH^
cashier 出?#123;員 A6x_!
cashiers check 本票 G}dOx}kT
certificate of deposit 存款單折 L%s4snE
certificate of indebtedness 借據 Znl>*e/|
certified check 保付支票 SE}RP3dF!
certified public accountant 會計師 !K^kKP*l
charges 費用 ;AL@<,8
charge for remittances 匯水手續費 CTbhwY(/
charter 營業執照 N1
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chartered accountant 會計師 hq8/`u
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chattles 動產 Q0"F> %Cn
check 支票 #<i><EG
che stub 支票存根 .Qi1I
closed account 己結清賬戶 a9EI7pnq
closing 結算 'ZZWH
closing entries 結賬紀錄 #&2N,M!Q
closing stock 期末存貨 <#x%A0
closing the book 結賬 >yT@?!/Q>'
columnar journal 多欄日記賬 6$vh qg}f
combination 聯合 *sIG&
commission 佣金 GwpBDMk
commodity 商品 >
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common stock 普通股 >A(?P n{|a
company 公司 wR<QeH'V
compensation 賠償 O<d?'{
compound interest 複利 ZR q}g:
consignee 承銷人 bb:|1D
consignment 寄銷 X$h~d8@r
consignor 寄銷人 pQMpkAX
consolidated balance sheet 合併資產負債表 F']%q 0
consolidated profit and loss account 合併損益表 cLko
consolidation 合併 k-DB~-L
construction cost 營建成本 GoVPo'
construction revenue 營建收入 09;'z
contract 合同 j!_^5d#d
control account 統制賬戶 yb.|7U?/x
copyright 版權 E0B2>V
corporation 公司 t?H;iBrpxd
cost 成本 RJsG]`
cost accounting 成本會計 K8 4c
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cost of labour 勞工成本 6M vRR
cost of production 生產成本 *rFbehf H
cost of manufacture 製造成本 L\?g/l+k
cost of sales 銷貨成本 b%jG?HSu
cost price 成本價格 Cv(N5mA2
credit 貸方 jc~*#\N
credit note 收款通知單 GKx,6E#JM
creditor 債權人 [W\atmd"
crossed check 橫線支票 "KE38`NL
current account 往來活期賬戶 gsm^
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current asset 流動資產 svRaU7<UDN
current liability 流動負債 ,u^0V"hJ
current profit and loss 本期損益 12'(MAP
debit 借方 B5r_+?=2e
debt 債務 7^TXlWn^G
debtor 債務人 2bxMIr
deed 契據 A;`U{7IST
deferred assets 遞延資產 Zy3&Zt
deferred liabilities 遞延負債 x[~OVG0M*
delivery 交貨 GfPz^F=ie.
delivery expense 送貨費 ^JVP2L>o*
delivery order 出貨單 ;Hp' x_xQ
demand draft 即期匯票 &j@J<*k
demand note 即期票據 KXfW&d(Pk
demurrage charge 延期費 .EZ
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deposit 存款 zXU{p\;)\
deposit slip 存款單 6$<o^Ha*R
depreciation 折舊 )j|y.[
direct cost 直接成本 /lQ0`^yB
direct labour 直接人工 +Qvgpx >
director 董事 mKn357:
discount 折扣 C|@k+^S
discount on purchase 進貨折扣 5@A=,
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