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。 sEq_K#n{
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acceptance 承兌 _] veTAV
account 賬戶 1foy.3g-
accountant 會計員 5O<7<OB
accounting 會計 XfmPq'#Z
accounting system 會計制度 B$"CoLC
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accounts payable 應付賬款 j-@3jFu
accounts receivable 應收賬款 Gb.r!W8
accumulated profits 累積利益 s,O:l0
adjusting entry ?#123;整記錄 .zO/8y(@
adjustment ?#123;整 H->J.5~,K
administration expense 管理費用 TyVn5XHl^
advances 預付 ]Sg4>tp
advertising expense 廣告費 <eKF
agency 代理 8.bIP
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agent 代理人 'v iF8?_
agreement 契約 sA=WU(4^
allotments 分配數 {H{u[XR[z
allowance 津貼 5%j
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amalgamation 合併
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amortization 攤銷 p=_K P9
amortized cost 應攤成本 2bwf(
annuities 年金 ?bu-6pkx]
applied cost 已分配成本 &u0JzK
applied expense 已分配費用 ).e_iE[&
applied manufacturing expense 己分配製造費用 X-O/&WRYQ
apportioned charge 攤派費用 Xc-'&"
appreciation 漲價 FjD`bhw-
article of association 公司章程 C;#vW FE
assessment 課稅 [=imF^=3Vb
assets 資產 ^%tmHDNL.
attorney fee 律師費 raRb
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audit 審計 9
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auditor 審計員 "HSAwe`5jU
average 平均數 T7_i:HU%
average cost 平均成本 d[ (
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bad debt 壞賬 r=lhYn
balance 餘額 $
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balance sheet 資產負債表 Y}BT|
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bank account 銀行賬戶 O+hN?/>v
bank balance 銀行結存 5> M6lwS
bank charge 銀行手續費 IF-g %
bank deposit 銀行存款 :=!?W^J
bank discount 銀行貼現 U1!6%x
bank draft 銀行匯票 BMMWP
bank loan 銀行借款 9M{z@H/
bank overdraft 銀行透支 H;5Fs KIF
bankers acceptance 銀行承兌 LRl2@&z<
bankruptcy 破產 R@_i$Df|
bearer 持票人 *CG-F=
beneficiary 受益人 uBp"YX9rx
bequest 遺產 HC4qP9Gs
bill 票據 seO7/h_a
bill of exchange 匯票 S{_i1'
bill of lading 提單 \UZlFE
bills discounted 貼現票據 5lehASBz
bills payable 應付票據 G`3/${ti
bills receivable 應收票據 @*kQZRGK7
board of directors 董事會 H]2cw{2
bonds 債券 &0A^_Z .nA
bonus 紅利 ^ 'W<|
book value 賬面價值 oqeA15k$
bookkeeper 簿記員 X}Heaqn
bookkeeping 簿記 TV#X@jQ
branch office general ledger 支店往來賬戶 {T EF#iF
broker 經紀人 ;#a^M*e
brought down 接前 b7&5>Q/g
brought forward 接上頁 Te&F2`vo
budget 預算 \D
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by-product 副產品 q5<'pi
by-product sales 副產品銷售 GcXh
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capital 股本 )xKZ)SxV
capital income 資本收益 l!z)gto
capital outlay 資本支出 Pyfj[m4+}
capital stock 股本 N,N9K
capital stock certificate 股票 "`;$wA
carried down 移後 ro:B[XE
carried forward 移下頁 S+aXlb
cash 現金 $2lrP]`>j.
cash account 現金賬戶 {*!L[)
cash in bank 存銀行現金 a B(_ZX'L
cash on delivery 交貨收款 l0hcNEj{W
cash on hand 庫存現金 :Y/>] tS4
cash payment 現金支付 Z]U"i 1lA
cash purchase 現購 IpX.ube
cash sale 現沽 n."vCP}O+
cashier 出?#123;員 ,T:Uk*Bj
cashiers check 本票 N
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certificate of deposit 存款單折 F\LAw#IJ
certificate of indebtedness 借據 j
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certified check 保付支票
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certified public accountant 會計師 pGS!Nn;K2
charges 費用 xw[KP [(
charge for remittances 匯水手續費 N$cm;G=]
charter 營業執照 AunX[X9
chartered accountant 會計師 %+BiN)R*x
chattles 動產 :x85:pa
check 支票 !h\>[ O
che stub 支票存根 B{x
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closed account 己結清賬戶 fjD/<`}v
closing 結算 \53(D7+
closing entries 結賬紀錄 Tvdg:[V<
closing stock 期末存貨 W@"s~I6
closing the book 結賬 |a||oyrN
columnar journal 多欄日記賬 ST'eJ5P7!5
combination 聯合 w +pK=R
commission 佣金 j6Msbq[
commodity 商品 k9]M=eO
common stock 普通股 OPi><8x
company 公司 zVeQKN9^Z
compensation 賠償 :
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compound interest 複利 D jzHEqiH
consignee 承銷人 Q&Q$;s3|Y
consignment 寄銷 L$T23*9XY
consignor 寄銷人 .X2fu/}
consolidated balance sheet 合併資產負債表 F6g)2&e{/
consolidated profit and loss account 合併損益表 ^?-SMcUHB
consolidation 合併 O$
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construction cost 營建成本 1W@ C]n4
construction revenue 營建收入 {lNvKm)w
contract 合同 S_ELZO#7
control account 統制賬戶 d'bAM{R>
copyright 版權 2kG(\+\
corporation 公司 yf
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cost 成本 pv
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cost accounting 成本會計 Dm^Bk?#(
cost of labour 勞工成本 jFE1k(2e
cost of production 生產成本 3u&>r-V6Fn
cost of manufacture 製造成本 i\h"N K
cost of sales 銷貨成本 kK62yz,
cost price 成本價格 `B1r+uTP~
credit 貸方 ]x;*Z&
credit note 收款通知單 S9cAw5E(yN
creditor 債權人 ~OdE!!
crossed check 橫線支票 CP5vo-/)-
current account 往來活期賬戶 oR``Jiob|
current asset 流動資產 yX`5x^wVw
current liability 流動負債 2b&&3u8
current profit and loss 本期損益 !PAuMj)P
debit 借方 sN"JVJXi
debt 債務 G6*P]<
debtor 債務人 /Soc,PjZ
deed 契據 L4Nn:9b
deferred assets 遞延資產 bi01]
deferred liabilities 遞延負債 h vC gd^M
delivery 交貨 Q/u2Q;j>
delivery expense 送貨費 `jI$>{oa
delivery order 出貨單 ff{L=uj
demand draft 即期匯票 uT\|
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demand note 即期票據 #0:N$'SZ
demurrage charge 延期費 -gq,^j5,
deposit 存款 ulA||
deposit slip 存款單 ,\%qERk
depreciation 折舊 GC#s;X
direct cost 直接成本 vV( ?A
direct labour 直接人工 xJNV^u
director 董事 zyHHz\{
discount 折扣 @7}]\}SR
discount on purchase 進貨折扣 G(Ky7SZ
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