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。
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acceptance 承兌 *IWWD\U
account 賬戶 a9g~(#?a
accountant 會計員 <N,:w`
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accounting 會計 >.&E-1[
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accounting system 會計制度 SGK
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accounts payable 應付賬款 W}'l8z]
accounts receivable 應收賬款 sr-tZ^d5S?
accumulated profits 累積利益 #&K? N
adjusting entry ?#123;整記錄 {wvBs87
adjustment ?#123;整 JiFB<Q\
administration expense 管理費用 j] J-#J
advances 預付 _t?#
advertising expense 廣告費 <ZjT4><
agency 代理 vE&K!k`
agent 代理人 @Io@1[k j
agreement 契約 kc/"
allotments 分配數 7\[)5j
allowance 津貼 r -$VPW
amalgamation 合併 z^u*e
amortization 攤銷 U88gJ[$
amortized cost 應攤成本 rVZl v3
annuities 年金 N^4CA@'{
applied cost 已分配成本 KpC!C9
applied expense 已分配費用 !p!^[/9"c
applied manufacturing expense 己分配製造費用 {JQCfs
apportioned charge 攤派費用 ^X ~S}MX
appreciation 漲價 `APeS=<
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article of association 公司章程 uSUog+i
assessment 課稅 mjKu\7
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assets 資產 Q%x-BZb~
attorney fee 律師費 </!GU*
audit 審計 m{f+!
auditor 審計員 #@L5yy2
average 平均數 )
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average cost 平均成本 =HjC.h
bad debt 壞賬 ){*9$486
balance 餘額 3v~[kVhoG
balance sheet 資產負債表 xM=?ES
bank account 銀行賬戶 ,0f^>3&n>e
bank balance 銀行結存 +<bvh<]Od
bank charge 銀行手續費 N"s"^}M\
bank deposit 銀行存款 g[N3jt@
bank discount 銀行貼現 )zkr[;j~`
bank draft 銀行匯票 eh}|Wd7J
bank loan 銀行借款 -+[~eqRB
bank overdraft 銀行透支 ||Vx:(d7D&
bankers acceptance 銀行承兌 *#83U?
bankruptcy 破產 ;:/C.%d
bearer 持票人 -?w3j9kk>
beneficiary 受益人 `6<Qb=
bequest 遺產 @H}{?-XyA
bill 票據 p-*{x
bill of exchange 匯票 \+"Jg/)ij
bill of lading 提單 BmaY&?
bills discounted 貼現票據 PZj}]d `
bills payable 應付票據 +xQj-r)-
bills receivable 應收票據 `4wy
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board of directors 董事會 f9t+x+ Z
bonds 債券 2 SU
bonus 紅利 Zt}b}Bz
book value 賬面價值 J;ycAF ~
bookkeeper 簿記員 %4})_h?j
bookkeeping 簿記 {4*5Z[
branch office general ledger 支店往來賬戶 F~/~_9RJ
broker 經紀人 mR~S$6cc
brought down 接前 >M^:x-mib
brought forward 接上頁 h-fm)1S_
budget 預算 9{0%M
by-product 副產品 N'0nt]&a
by-product sales 副產品銷售 N{<5)L~Y
capital 股本 qB+OxyT&
capital income 資本收益 #<G:&
capital outlay 資本支出 xl Q]"sm1
capital stock 股本 EqOhz II^
capital stock certificate 股票 <pM6fI6BD
carried down 移後 m~4ik1wq
carried forward 移下頁 iLN O}EUL
cash 現金 y5 X FJj
cash account 現金賬戶 ?;A\>sP
cash in bank 存銀行現金 +0%Y.O/{
cash on delivery 交貨收款 n`!6EaD
cash on hand 庫存現金 2InM(p7j~K
cash payment 現金支付 7Rd(,eWE@
cash purchase 現購 /T2 v`Li
cash sale 現沽 T8^l}Y
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cashier 出?#123;員 ^
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cashiers check 本票 QcX&q%*0
certificate of deposit 存款單折 JW"`i
certificate of indebtedness 借據 C3~O6<,Jh
certified check 保付支票 k%iwt]i%
certified public accountant 會計師 ?xuWha@:
charges 費用 ,;Uf>8~
charge for remittances 匯水手續費 GC_c.|'6[
charter 營業執照 Pa"Kk9!o36
chartered accountant 會計師 g?*D)WU
chattles 動產 At!@Rc
check 支票 A\v53AT
che stub 支票存根 0Qy L}y2
closed account 己結清賬戶 OGO\u#
closing 結算 ?Ss~!38
closing entries 結賬紀錄 bdEIvf7
closing stock 期末存貨 uMRzUK`QK
closing the book 結賬 RL
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columnar journal 多欄日記賬 NC iBn>=:
combination 聯合 G-,0mo
commission 佣金 bfYVA2=Z
commodity 商品 U }I#;*F
common stock 普通股 (iIzoEpb8W
company 公司 h92KU
compensation 賠償 =J]M#6N0
compound interest 複利 8"p
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consignee 承銷人 /SyAjZ
consignment 寄銷 jv6>7@<G
consignor 寄銷人 Z~[eG"6zI
consolidated balance sheet 合併資產負債表 ?$y/b}8
consolidated profit and loss account 合併損益表 \7%wJIeyx
consolidation 合併 ab#z&jg!
construction cost 營建成本 K /%5\h
construction revenue 營建收入 [.w `r>kZI
contract 合同 c= ?Tu
control account 統制賬戶 KTwP.!<v
copyright 版權 oFT1d
corporation 公司 M#Q"h5l
cost 成本 yo%Nz"
cost accounting 成本會計 [
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cost of labour 勞工成本 {,
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cost of production 生產成本 aOQT-C[
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cost of manufacture 製造成本 1&vR7z]*
cost of sales 銷貨成本 IkxoW:L
cost price 成本價格 FlY"OU*
credit 貸方 cl |}0Q5
credit note 收款通知單 ):A.A,skf
creditor 債權人 \j &&o
crossed check 橫線支票 (:h&c6'S)b
current account 往來活期賬戶 R<%{I)
current asset 流動資產 2|U6dLZ!
current liability 流動負債 _>r(T4}]
current profit and loss 本期損益 t:xTmK&vt
debit 借方 UMT}2d%
debt 債務 Om_ "X6
debtor 債務人 lR mV
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deed 契據 lHHx D
deferred assets 遞延資產 C5jt(!pi
deferred liabilities 遞延負債
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delivery 交貨 7!)VOD8Z
delivery expense 送貨費 ~yV?*"Hi
delivery order 出貨單 Wg<o%6`
demand draft 即期匯票 . ~a~(|
demand note 即期票據 ln":j?`
demurrage charge 延期費 F+j"bhe
deposit 存款 4 /v[.5
deposit slip 存款單 V|*3*W
depreciation 折舊 5 PP^w~n
direct cost 直接成本 06v'!M
direct labour 直接人工 8dJ+Ei~M
director 董事 fhNJB
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discount 折扣 ;7QG]JX
discount on purchase 進貨折扣 fzAkUv
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