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。 3U0`,c\ao*
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acceptance 承兌 1]p ZrBh"E
account 賬戶 aJ>65RJ^=
accountant 會計員 sr{a(4*\
accounting 會計 /#)/;
accounting system 會計制度 y2^Y/)
accounts payable 應付賬款 @"^0%/2-
accounts receivable 應收賬款 o6uJyCO
accumulated profits 累積利益 B\o Mn
adjusting entry ?#123;整記錄 T:=lz:}I
adjustment ?#123;整 M
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administration expense 管理費用 ,Pdf,2
advances 預付 C@'h<[v`1v
advertising expense 廣告費 XMxSQ B1
agency 代理 sG92XJ
agent 代理人 )% ~OH
agreement 契約 U`2e{>'4t
allotments 分配數 xwq+j "
allowance 津貼 <4HDZ{"M
amalgamation 合併 v]B3m
amortization 攤銷 f,kZ\Ia'r
amortized cost 應攤成本 vzim<;i
annuities 年金 ,Y/ g2
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applied cost 已分配成本 (pv+c,
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 ~?K ~L~f5
apportioned charge 攤派費用 ,[P{HrHx
appreciation 漲價 V3^&oe%
article of association 公司章程 JzQ )jdvp
assessment 課稅 YoBDvV":@
assets 資產 hEKf6#
attorney fee 律師費 u>2
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audit 審計 nU7>uU
auditor 審計員 Ab{ K<:l
average 平均數 1;Ou7T
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average cost 平均成本 n>BkTaI
bad debt 壞賬 H9YW
balance 餘額 leTf&W
balance sheet 資產負債表 1H6<[iHW
bank account 銀行賬戶 _V7s#_p
bank balance 銀行結存 pKpUXfQu
bank charge 銀行手續費 1_PoqD!q
bank deposit 銀行存款 DtXrWS/
bank discount 銀行貼現 ;$.J3!
bank draft 銀行匯票
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bank loan 銀行借款 UQ?XqgUM
bank overdraft 銀行透支 )u[emv$
bankers acceptance 銀行承兌 "_-Po^u=r
bankruptcy 破產 D1zBsi94D
bearer 持票人 J}v}~Cv
beneficiary 受益人 RtTJ5@V(
bequest 遺產 jB%lB1Q|
bill 票據 ,JAx
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bill of exchange 匯票 "s0)rqf<
bill of lading 提單 TaKLzd2
bills discounted 貼現票據 ,,%i;
bills payable 應付票據 Br1&8L-|%
bills receivable 應收票據 v+46QK|I&
board of directors 董事會 g
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bonds 債券 hI]Hp3S
bonus 紅利 IzikDc10
book value 賬面價值 g{OwuAC_
bookkeeper 簿記員 l;R%= P?'F
bookkeeping 簿記 w$zu~/qV2
branch office general ledger 支店往來賬戶 [ 9 {*94M
broker 經紀人 oHd FMD@
brought down 接前 \^L`7cBL
brought forward 接上頁 SUCMb8
budget 預算 JTO~9>$ B
by-product 副產品 ORe(]I`Z
by-product sales 副產品銷售 8i>ZY
capital 股本 m0ER@BXRn
capital income 資本收益 #5cEV'm;
capital outlay 資本支出 $HHs ^tW
capital stock 股本
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capital stock certificate 股票 {.?ZHy\Rk
carried down 移後 { C=NUK%?
carried forward 移下頁 Q sZx)
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cash 現金 n0r+A^]
cash account 現金賬戶 5D\f8L
cash in bank 存銀行現金 4|buk]9
cash on delivery 交貨收款 adCU61t
cash on hand 庫存現金 -+(jq>t
cash payment 現金支付
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cash purchase 現購 dgR
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cash sale 現沽 27
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cashier 出?#123;員 U`R5'Tf;
cashiers check 本票 1O/+8yw
certificate of deposit 存款單折 _4"mAPt
certificate of indebtedness 借據 8ja$g,
certified check 保付支票 b LlKe50
certified public accountant 會計師 0h#lJS*
charges 費用 ^o^H3m
charge for remittances 匯水手續費 iHeN9 cl
charter 營業執照 -I*^-+>H
chartered accountant 會計師 d"}k
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chattles 動產 )Xk0VDNp$/
check 支票 e-:yb^
che stub 支票存根 #pP[xE"Y
closed account 己結清賬戶 7mI:|G
closing 結算 /Y9>8XSc
closing entries 結賬紀錄 F_w
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closing stock 期末存貨 ?I6fye7
closing the book 結賬 X
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columnar journal 多欄日記賬 /1"(cQ%?
combination 聯合 S>h;K`
commission 佣金 f!\lg
commodity 商品 }YB*]<]
common stock 普通股 XC4X-j3
company 公司 ykl
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compensation 賠償 AqWUwK9T
compound interest 複利 -}nxJH )
consignee 承銷人 ^8 z R
consignment 寄銷 }Mst jm
consignor 寄銷人 v25R_""~
consolidated balance sheet 合併資產負債表 3,p]/Z_
consolidated profit and loss account 合併損益表 61SlVec*o8
consolidation 合併 Z>QF#."m
construction cost 營建成本 !TAlBkj
construction revenue 營建收入 zz+$=(T:M
contract 合同 XG}C+;4Aw
control account 統制賬戶 ;XF:\<+
copyright 版權 v=0(~<7B
corporation 公司 6N!Q:x^4(T
cost 成本 h]Wr [v
cost accounting 成本會計 bSiYHRH.e
cost of labour 勞工成本 Bzkoo J
cost of production 生產成本 4]yOF_8h
cost of manufacture 製造成本 J2::'Hw*s
cost of sales 銷貨成本
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cost price 成本價格 lpQSup
credit 貸方 "3Uv]F
credit note 收款通知單 Mmxlp.l
creditor 債權人 Gr7=:+0n|P
crossed check 橫線支票 tz5e"+Tz
current account 往來活期賬戶 W}m)cn3@
current asset 流動資產 c9HrMgW
current liability 流動負債 UYk/v]ZA
current profit and loss 本期損益 h}*/Ge]aM
debit 借方 MLoYnR^
debt 債務 Y'1S`.
debtor 債務人 XlV0* }S
deed 契據 y+X2Pl
deferred assets 遞延資產 24E}<N,g
deferred liabilities 遞延負債 y`\@N"Cf
delivery 交貨 ~k!j+>yT
delivery expense 送貨費 `);AW(Q
delivery order 出貨單 s"0Y3x3
demand draft 即期匯票 +b.g$CRr
demand note 即期票據 NL!u<6y
demurrage charge 延期費 o^^rJk
deposit 存款 43|XSyS
deposit slip 存款單 isQ[ Gc!8
depreciation 折舊 u])b,9&En
direct cost 直接成本 :e_V7t)o
direct labour 直接人工 _kj wFq
director 董事 N9jH\0nG
discount 折扣 \P j
discount on purchase 進貨折扣 7({]x*o*%
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