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。 Ir#]p9:x
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acceptance 承兌 )V d^#p
account 賬戶 a`I
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accountant 會計員 Ym% XCl
accounting 會計 SMonJ;Y
accounting system 會計制度 !y+uQ_IS@
accounts payable 應付賬款 u:.w/k%+
accounts receivable 應收賬款 /*P) C'_M
accumulated profits 累積利益 Np7+g`nG
adjusting entry ?#123;整記錄 ^p)#;$6b
adjustment ?#123;整 SP.k]@P
administration expense 管理費用 S#kYPe
advances 預付 galzk $D
advertising expense 廣告費 K
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agency 代理 qA0PGo
agent 代理人 .J<t]
agreement 契約 &+ "<ia(
allotments 分配數 bMn)lrsX
allowance 津貼 Me79:+d
amalgamation 合併 >dx/k)~~-L
amortization 攤銷 gFqF&t
amortized cost 應攤成本 /% g+|C
annuities 年金 JR8|!Of@B
applied cost 已分配成本 ]"}BqS0
applied expense 已分配費用 !0dQfj^_
applied manufacturing expense 己分配製造費用 d~ +(g!
apportioned charge 攤派費用 djH&)&q!
appreciation 漲價 v*[UG^+)
article of association 公司章程 =p^$>o
assessment 課稅
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assets 資產 4sRM"w;
attorney fee 律師費 ,Qx]_gZ`
audit 審計 s_ t/
auditor 審計員 Q3Pu<j}Y
average 平均數 ,OWk[0/
average cost 平均成本 `;Ho<26
bad debt 壞賬 /poGhB1k
balance 餘額 KLvAe>#,
balance sheet 資產負債表 A
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bank account 銀行賬戶 )9^)t
bank balance 銀行結存 ( <YBvpt4>
bank charge 銀行手續費 /78]u^SW
bank deposit 銀行存款 nfbR"E
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bank discount 銀行貼現 d(|q&b:
bank draft 銀行匯票 E*O($tS
bank loan 銀行借款 }4p)UX>aWT
bank overdraft 銀行透支 <o/!M6^:
bankers acceptance 銀行承兌 u?"="-^
bankruptcy 破產 $TfB72
bearer 持票人 rRg,{:;A
beneficiary 受益人 - w*fS,O
bequest 遺產 Ly&+m+Gwu
bill 票據 kV+^1@"
bill of exchange 匯票 }%p:Xv@X!
bill of lading 提單 =B9-}]DDO
bills discounted 貼現票據 T[ZmD{6l
bills payable 應付票據 ]o8]b7-
bills receivable 應收票據 O`c+y
board of directors 董事會 u Jqv@GFv
bonds 債券 y92R}e\M
bonus 紅利 R|n
book value 賬面價值 "aOs#4N
bookkeeper 簿記員 (B>/LsTu
bookkeeping 簿記 iI{L>
branch office general ledger 支店往來賬戶 /kY9z~l
broker 經紀人 l3sF/zkH
brought down 接前 !{g<RS(c
brought forward 接上頁 Ww,\s5Uw
budget 預算 /QY F|%7!
by-product 副產品 '|DW#l\n
by-product sales 副產品銷售 d
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capital 股本 &cL1
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capital income 資本收益 ux<|8S
capital outlay 資本支出 g3z/yj
capital stock 股本 J-hJqR*;K
capital stock certificate 股票 B W<Dmn
carried down 移後 cc|W1,q
carried forward 移下頁 A#.
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cash 現金 1Z)Et,
cash account 現金賬戶 #73pryXV
cash in bank 存銀行現金 d.FU))lmD
cash on delivery 交貨收款 rW)h?, b
cash on hand 庫存現金 P9/ (f$ =
cash payment 現金支付 m<h%BDSzr{
cash purchase 現購 SLKplLO
cash sale 現沽 kJJT`Ba&/
cashier 出?#123;員 BM<q;;pO
cashiers check 本票 zY*9M3(X
certificate of deposit 存款單折 V4+|D2
certificate of indebtedness 借據
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certified check 保付支票 6nZ]y&$G-k
certified public accountant 會計師 {Sf[<I
charges 費用 HU'Mi8xxy
charge for remittances 匯水手續費 f' ?/P~[
charter 營業執照 {V6&((E8
chartered accountant 會計師 {Rkd;`Q`!
chattles 動產 /K#k_k
check 支票 )A\
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che stub 支票存根 4.!1odKp
closed account 己結清賬戶 eX+36VG\
closing 結算 fzIs^(:fl
closing entries 結賬紀錄 0~bUW V
closing stock 期末存貨 krUtOVI
closing the book 結賬 <y@vv
columnar journal 多欄日記賬 M7TLQqaF
combination 聯合
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commission 佣金 4j#y?^s
commodity 商品 X`.##S KC
common stock 普通股 Cz0FA]-g
company 公司 suY47DCX)
compensation 賠償 k,:W]KD
compound interest 複利 4j={ 9e<
consignee 承銷人 AELj"=RA
consignment 寄銷 dH y9
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consignor 寄銷人 4>d4g\Z0L
consolidated balance sheet 合併資產負債表 geme_
consolidated profit and loss account 合併損益表 P_(8+)ud-
consolidation 合併 {DRk{>K,
construction cost 營建成本 Xs~'M/>
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construction revenue 營建收入 :W.H#@'(
contract 合同 -G(me"Cu
control account 統制賬戶 O] @E8<?^
copyright 版權 J$#T_4
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corporation 公司 }u_D{ bz
cost 成本 ANhqS
cost accounting 成本會計 ON,[!pc
cost of labour 勞工成本 'Aq^ z%|
cost of production 生產成本 d4| )=
cost of manufacture 製造成本 IL*B@E8
cost of sales 銷貨成本 NiZfaC6V
cost price 成本價格 ;z'&$#pA
credit 貸方 D0Dz@25-
credit note 收款通知單 39v Bsc
creditor 債權人 7hHID>,o9%
crossed check 橫線支票 w?ugZYwX*
current account 往來活期賬戶 ]l,D,d81
current asset 流動資產 N3%#JdzZ$
current liability 流動負債 M& Z
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current profit and loss 本期損益 Va8
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debit 借方 Nx 42k|8
debt 債務 t<45[~[
debtor 債務人 0~U#DTx0
deed 契據 &;DCN
deferred assets 遞延資產 ;/Hr ZhOE
deferred liabilities 遞延負債 t\M6 d6
delivery 交貨 Nf| 0O\+%y
delivery expense 送貨費 0z>IYw|UB
delivery order 出貨單 L]=]/>jQ6
demand draft 即期匯票 L1SX2F8
demand note 即期票據 _}F&^
demurrage charge 延期費 % !@E)%d0
deposit 存款 evyjHc Cx
deposit slip 存款單 RdX+:!lD
depreciation 折舊 A[l
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direct cost 直接成本 Cff6EE
direct labour 直接人工 #:?:gY<
director 董事 Qsbyy>o)
discount 折扣 Zz0er|9]Q
discount on purchase 進貨折扣 z qA>eDx
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