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。 Y!$z7K
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acceptance 承兌 CoXL;\
account 賬戶 XQ;dew+
accountant 會計員 Jo+C!kc
accounting 會計 4aKy]zPo
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accounting system 會計制度 =@XR$Uud6
accounts payable 應付賬款 e91d~
accounts receivable 應收賬款 Lb 4!N`l
accumulated profits 累積利益 ]%hI-
adjusting entry ?#123;整記錄 nDw
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adjustment ?#123;整 bA,D]
administration expense 管理費用 7Apbi}")
advances 預付 0EU4irMa
advertising expense 廣告費 4jro4B`
agency 代理 /2cOZ1G;
agent 代理人 M'7x:Uw;
agreement 契約 ^-Ji]5~
allotments 分配數 Xrn~]P7
allowance 津貼 S@($c'
amalgamation 合併 dL)5~V8s
amortization 攤銷 k]5L\]>y
amortized cost 應攤成本 \Da$bJ
annuities 年金 %&(\dt&R1h
applied cost 已分配成本 "ZW*O{
applied expense 已分配費用 S-|$sV^cG
applied manufacturing expense 己分配製造費用 =@l5He.]&
apportioned charge 攤派費用 x%&V!L
appreciation 漲價 -v@^6bQVp
article of association 公司章程 ohk =7d.'
assessment 課稅 R.;59s
assets 資產 )6WU&0>AU8
attorney fee 律師費 a9Rh
audit 審計 YO+d+5
auditor 審計員 >UH=]$0N
average 平均數 (6'Hzl^ Kp
average cost 平均成本 1+iiiVbMH
bad debt 壞賬 TA7w:<
balance 餘額 s:P-F0q!&
balance sheet 資產負債表 2eYkWHi
bank account 銀行賬戶 k{62UaL.
bank balance 銀行結存 *A`^ C
bank charge 銀行手續費 e~dU "
bank deposit 銀行存款 6}2Lt[>O
bank discount 銀行貼現 Mla,"~4D5
bank draft 銀行匯票 %SXqJW^:
bank loan 銀行借款 IYN`q'%|
bank overdraft 銀行透支 >=Veu; A
bankers acceptance 銀行承兌 r$zXb9a|<
bankruptcy 破產 ]A[~2]
bearer 持票人 0@;E8^pa
beneficiary 受益人 c7_b^7h1
bequest 遺產 J(60eTwQ
bill 票據 dtm@G|Ij
bill of exchange 匯票 *L_wRhhk
bill of lading 提單 >TgO|mq
bills discounted 貼現票據 E)bP}:4V
bills payable 應付票據 \
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bills receivable 應收票據 HtlXbzN%)
board of directors 董事會 L^}kwu#
bonds 債券 YQJ_t@0C
bonus 紅利 =6:Iv"<
book value 賬面價值 V,}cDT>
bookkeeper 簿記員 S
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bookkeeping 簿記 UPsh Y
branch office general ledger 支店往來賬戶 6 ?cV1:jh
broker 經紀人 k9
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brought down 接前 wqsnyP/m
brought forward 接上頁 k
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budget 預算 7 m%|TwJN
by-product 副產品 h/ic-iH(>
by-product sales 副產品銷售 N]~q@x;<)3
capital 股本 N !:&$z-
capital income 資本收益 URwFN OM2
capital outlay 資本支出 1Low[i
capital stock 股本 WqAP'x 1
capital stock certificate 股票 )erPp@
carried down 移後 XUWza=BR"
carried forward 移下頁 (RF6K6~
cash 現金 #PGExN3e
cash account 現金賬戶 4 2~;/4
cash in bank 存銀行現金 k<y$[xV
cash on delivery 交貨收款 fO+;%B
cash on hand 庫存現金 BScysoeD
cash payment 現金支付 <e"2<qVi
cash purchase 現購 P`0aU3pl
cash sale 現沽 v,s]:9f`\>
cashier 出?#123;員 %pdfGM9g
cashiers check 本票
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certificate of deposit 存款單折 (fl2?d5+C
certificate of indebtedness 借據 );C !:?
certified check 保付支票 #~Q0s)Ze
certified public accountant 會計師 5m/r,d^H
charges 費用 iJAW| dw}
charge for remittances 匯水手續費 I]h+24_S
charter 營業執照 J_tJj8
chartered accountant 會計師 %PQC9{hUy$
chattles 動產 2ZnTT
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check 支票 v^pE=f*/
che stub 支票存根 F!U+IztZ
closed account 己結清賬戶 k0,~wn\#h
closing 結算 LY"/ Q
closing entries 結賬紀錄 0&Qn7L
closing stock 期末存貨 8d]=
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closing the book 結賬 6Rso}hF}}
columnar journal 多欄日記賬 <[*s%9)'9
combination 聯合 F4@h}T5)
commission 佣金 dM)fr
commodity 商品 +`ZcYLg)#
common stock 普通股 yRAb
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company 公司 TE/2}XG)
compensation 賠償 6w5 4+n
compound interest 複利 5s0H4 ?S
consignee 承銷人 jtA
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consignment 寄銷 =,sMOJc>
consignor 寄銷人 'tOo0Zgc
consolidated balance sheet 合併資產負債表 5(,WN
consolidated profit and loss account 合併損益表 }[1I_)
consolidation 合併 a/_ `1
construction cost 營建成本 \K?3LtJ
construction revenue 營建收入 *l|CrUa
contract 合同 +Q{jV^IT9
control account 統制賬戶 [scPs,5Y
copyright 版權 3)=$BSC%
corporation 公司 b2z~C{l
cost 成本
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cost accounting 成本會計
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cost of labour 勞工成本 +* &!u=%G
cost of production 生產成本 f
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cost of manufacture 製造成本 B}:[~R'
cost of sales 銷貨成本 K,J:i^2
cost price 成本價格 Ek84yme#
credit 貸方 QjPcfR\
credit note 收款通知單 =oSv=xY
creditor 債權人
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crossed check 橫線支票 M6?* \9E
current account 往來活期賬戶 " #JRw
current asset 流動資產 w+Ag!O}.L
current liability 流動負債 h:l\kr|9
current profit and loss 本期損益 l("_JI
debit 借方 &a O3N
debt 債務 =3sBWDB[
debtor 債務人 C8i}
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deed 契據 zK33.HY
deferred assets 遞延資產 CfAX,f"ZP
deferred liabilities 遞延負債 8K{
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delivery 交貨 a(bgPkPP
delivery expense 送貨費 @>JO &,od
delivery order 出貨單 =6/0=a[
demand draft 即期匯票 IGVNX2
demand note 即期票據 55fV\3F|R
demurrage charge 延期費 *V>Iv/(
deposit 存款 o XA*K.X<
deposit slip 存款單 5`0tG;
depreciation 折舊 'AHI;Z~Gk
direct cost 直接成本 dqnxhN+&
direct labour 直接人工 +
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director 董事 S.BM/M
discount 折扣 nKch_Jb
discount on purchase 進貨折扣 T0v;8Ee
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