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。 &rD8ng+$
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acceptance 承兌 SQn.`0HT
account 賬戶 _*%K!%}l=
accountant 會計員 la w$LL
accounting 會計 c s*E9
accounting system 會計制度 G.~Q2O#T
accounts payable 應付賬款 czpu^BT;;T
accounts receivable 應收賬款 <FBBR2
accumulated profits 累積利益 p9u*l
adjusting entry ?#123;整記錄 8Q$WwiS
adjustment ?#123;整 3nc\6v%
administration expense 管理費用 KV|D]}
advances 預付 #$-?[c$>
advertising expense 廣告費 D&2NO/
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agency 代理 ;-@
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agent 代理人 T 4p}5ew'
agreement 契約 Z|Rc54Ct
allotments 分配數 zGyRzxFN
allowance 津貼 8IQ}%|lN
amalgamation 合併 :{iH(ae;
amortization 攤銷 0F%8d@Y2
amortized cost 應攤成本 )UF'y{K}
annuities 年金 ZvT,HJ0?
applied cost 已分配成本 %<a3[TQd`\
applied expense 已分配費用 yq[/9Pci A
applied manufacturing expense 己分配製造費用 .'_}:~
apportioned charge 攤派費用 }u3|w0~c)
appreciation 漲價 rf4f'cUa
article of association 公司章程 Nr `R3(X
assessment 課稅 `'<$N<!
assets 資產 [~
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attorney fee 律師費 1G5 AL2
audit 審計 k?&GL!?
auditor 審計員 La9}JvQoX
average 平均數 0RMW>v/7kL
average cost 平均成本 wn! =G~nB
bad debt 壞賬 e1h7~ j
balance 餘額 d4 \
balance sheet 資產負債表 }EkL[H!
bank account 銀行賬戶 eS@j? Y0y
bank balance 銀行結存 hx9t{Zi
bank charge 銀行手續費 !37I2*+4
bank deposit 銀行存款 1uj~/M
bank discount 銀行貼現 vr4r,[B6y
bank draft 銀行匯票 [>54?4{|.
bank loan 銀行借款 7:pc%Ksq
bank overdraft 銀行透支 |e2s\?nB0S
bankers acceptance 銀行承兌 u%z'.#r; a
bankruptcy 破產 'Gc{cNbXIA
bearer 持票人 SF+L-R<e
beneficiary 受益人 ?Ce=h+l
bequest 遺產 "IzAvKPM
bill 票據 ~ E6e~
bill of exchange 匯票 \|QB;7u
bill of lading 提單 l+P!I{n
bills discounted 貼現票據 >wmHCOL:
bills payable 應付票據 xcWR#z{z
bills receivable 應收票據 i56Rdb
board of directors 董事會 :2S?|7U4
bonds 債券 nng|m
bonus 紅利 ]goJ- &
book value 賬面價值 V.*M;T\i
bookkeeper 簿記員
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bookkeeping 簿記 [.xY>\e
branch office general ledger 支店往來賬戶 Vlz\n
broker 經紀人 99ZWB
brought down 接前 n8; p]{
brought forward 接上頁 TY %zw6 #p
budget 預算 "J+L]IC?AD
by-product 副產品 57{T
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by-product sales 副產品銷售 I]W7FZ=o
capital 股本 !;*flr`/
capital income 資本收益 TBPu&+3
capital outlay 資本支出 |"9&F
capital stock 股本 bHRn}K+<}c
capital stock certificate 股票 6}N`YOJ.
carried down 移後 E7\K{]
carried forward 移下頁 Mi|13[p{
cash 現金 gdTW
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cash account 現金賬戶 V;MmPNP|
cash in bank 存銀行現金 $zCCeRP
cash on delivery 交貨收款 %M1l[\N
cash on hand 庫存現金 81y<Uz 6
cash payment 現金支付 pu/5#[MC)^
cash purchase 現購 rD <T
cash sale 現沽 ,.ivdg(/
cashier 出?#123;員 i4i9EvWp
cashiers check 本票 ;-~E!_$
certificate of deposit 存款單折 K1J |\!o
certificate of indebtedness 借據 5|~g2Zz{;
certified check 保付支票 fT Pm
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certified public accountant 會計師 ,}'8.
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charges 費用 P
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charge for remittances 匯水手續費 Izu____
charter 營業執照 1O0. CC,p
chartered accountant 會計師 v.8kGF
chattles 動產 2! ,ndLA
check 支票 co8R-AB
che stub 支票存根 aQL0Sj:,
closed account 己結清賬戶 tDL.+6/
closing 結算 Mo N/?VA
closing entries 結賬紀錄 2#5Q~
closing stock 期末存貨 ._tEDY/1m
closing the book 結賬 02[m{a-
columnar journal 多欄日記賬 ,yNuz@^
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combination 聯合 "t^RZ45
commission 佣金 q>'#; QA
commodity 商品 4_VgJ9@
common stock 普通股 Q3hf =&$
company 公司 <B|b'XVH2
compensation 賠償 l#v52
compound interest 複利 vd#)+
consignee 承銷人 8Pd
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consignment 寄銷 .
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consignor 寄銷人 HN`qMGW^
consolidated balance sheet 合併資產負債表 R- >~MLeK]
consolidated profit and loss account 合併損益表 B<BS^waU
consolidation 合併 Ng;?hT w
construction cost 營建成本 \='LR!_
construction revenue 營建收入 ]'%
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contract 合同 g,iW^M
control account 統制賬戶 S+.>{0!S"
copyright 版權 "aKlvK:77
corporation 公司 QlB9m2XB
cost 成本 nU{Qi;0
cost accounting 成本會計 >ryA:T
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cost of labour 勞工成本 [g}#R#Y
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cost of production 生產成本 #]1jvB
cost of manufacture 製造成本 36co'a4,
cost of sales 銷貨成本 .9ZK@xM&?
cost price 成本價格 ]XlBV-@b
credit 貸方 Zl9
credit note 收款通知單 A40
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creditor 債權人 >G!=lLyR
crossed check 橫線支票 0sw;h.VY
current account 往來活期賬戶 :F6dXW
current asset 流動資產 |H5GWZ
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current liability 流動負債 V /\Y(Mx
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current profit and loss 本期損益 & .1-6
debit 借方 Q}\\0ajS)
debt 債務 Q;>Yk_(S
debtor 債務人 T.z ef
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deed 契據 Ppl :_O
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deferred assets 遞延資產 w2b(,w
deferred liabilities 遞延負債 _(m455HZ
delivery 交貨 $'>iNMtK{p
delivery expense 送貨費 9 9:.j=
delivery order 出貨單 r<(UN@T}
demand draft 即期匯票 cyd&bxPgj+
demand note 即期票據 ddl]!
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demurrage charge 延期費 qF(i1#
deposit 存款 =pmG.>Si
deposit slip 存款單 !.# g
depreciation 折舊 E|-5=!]fX
direct cost 直接成本 sF :pwI5^
direct labour 直接人工 `x?_yogPM
director 董事 I_Lm[
discount 折扣 &m36h`tM
discount on purchase 進貨折扣 ,if~%'9j
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