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。 %<x!mE x
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acceptance 承兌 ~\AF\n%
account 賬戶 ":vEWp+g
accountant 會計員 .izq}q*P
accounting 會計 gnjhy1o
accounting system 會計制度 ;g? |y(xv
accounts payable 應付賬款 NPrLM5
accounts receivable 應收賬款 ]ly" K!1,
accumulated profits 累積利益 [61*/=gWe
adjusting entry ?#123;整記錄 S1I.l">P
adjustment ?#123;整 hxK;f
administration expense 管理費用 yW(|au
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advances 預付 KX]!yA
advertising expense 廣告費 ]d-.Mw,'
agency 代理 M;,$
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agent 代理人 =#,`k<v%I
agreement 契約 )Z:D}r8[
allotments 分配數 =u ?aP}zc
allowance 津貼 )-emSV0zE
amalgamation 合併 rv(?%h`
amortization 攤銷 9$Z0mz k
amortized cost 應攤成本 Qj;{Z*l%+
annuities 年金 tV`=o$`
applied cost 已分配成本
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applied expense 已分配費用 [5& nH@og
applied manufacturing expense 己分配製造費用 i/%lB
apportioned charge 攤派費用 &=BzsBh
appreciation 漲價 WA"~6U*
article of association 公司章程 w$6Z}M1d
assessment 課稅 )?UoF&c/
assets 資產 DegbjqZ#
attorney fee 律師費 gW
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audit 審計 Y55u-9|N
auditor 審計員 z__?k Y
average 平均數 m|B=
average cost 平均成本 (=Cb)/s0
bad debt 壞賬 Lr D@QBT
balance 餘額 t+iHsCG)>
balance sheet 資產負債表 1QG q;
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bank account 銀行賬戶 >e>3:~&2
bank balance 銀行結存 twq~.:<o
bank charge 銀行手續費 MCmb/.&wu
bank deposit 銀行存款 xF8n=Lc
bank discount 銀行貼現 H{vKk
bank draft 銀行匯票 $VvgzjrH
bank loan 銀行借款 o~IAZU39
bank overdraft 銀行透支 rBNVI;JZW
bankers acceptance 銀行承兌 v62_VT2v
bankruptcy 破產 hj9TiH/+
bearer 持票人 @%R4V[Lo.
beneficiary 受益人 `a4&_`E,p
bequest 遺產 dHXe2rTE;&
bill 票據 >ep<W<b
bill of exchange 匯票 :xPo*#[Z(A
bill of lading 提單 *uhQP47B
bills discounted 貼現票據 L^
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bills payable 應付票據 B/1j4/MS
bills receivable 應收票據 hr
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board of directors 董事會 %- 540V{q
bonds 債券 p)yP_P
bonus 紅利 gmRc4o
book value 賬面價值 QDg5B6>$
bookkeeper 簿記員 LJGpa )(
bookkeeping 簿記 *9EwZwE_K
branch office general ledger 支店往來賬戶 Ig`q[o
broker 經紀人 II=`=H{
brought down 接前 q()o
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brought forward 接上頁 M?eP1v:<+G
budget 預算 qY#*LqV
by-product 副產品 B>^6tdz
by-product sales 副產品銷售 #T_!-;(Z
capital 股本 *#mmk1`
capital income 資本收益 AygdAg'\
capital outlay 資本支出 t<p#u=jOa
capital stock 股本 G<$
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capital stock certificate 股票 6DHK&<=D8
carried down 移後
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carried forward 移下頁 Y,)(Q
cash 現金 )t|
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cash account 現金賬戶 <eG| `
cash in bank 存銀行現金 szsVk#p
cash on delivery 交貨收款 .n]"vpWm[
cash on hand 庫存現金 [<RhaZz
cash payment 現金支付 i-O
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cash purchase 現購 73cb1kfPd
cash sale 現沽 @*YF!LdU{M
cashier 出?#123;員 )[Tm[o?Y.
cashiers check 本票 "/Qz?1>l+
certificate of deposit 存款單折 )}@D\(/@
certificate of indebtedness 借據 )j36Y =r3
certified check 保付支票 '@t$3
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certified public accountant 會計師 kw#X,hP
charges 費用 dw"Es;^
charge for remittances 匯水手續費 _`udd)Y2
charter 營業執照 6!m#;8 4
chartered accountant 會計師 2LtDS?)@
chattles 動產 c4tw)O-X
check 支票 ]->"4,}
che stub 支票存根 *4U_MM#rX
closed account 己結清賬戶 w.?4}'DK
closing 結算 ,>a!CnK=
closing entries 結賬紀錄 6<];}M_{
closing stock 期末存貨 'Cc~|gOgD
closing the book 結賬 0~qc,-)3
columnar journal 多欄日記賬 |H?t+Dyn)q
combination 聯合 J\@6YU[A
commission 佣金 yJ $6vmQ
commodity 商品 9&Jf4lC94
common stock 普通股 "JB4Uaa
company 公司 oP`l)`
compensation 賠償 Dp([r
compound interest 複利 GmH DG-
consignee 承銷人 Z3S+")^
consignment 寄銷 BDI|z/~&
consignor 寄銷人 u<ed O+
consolidated balance sheet 合併資產負債表 V"YeF:I
consolidated profit and loss account 合併損益表 PILpWhjL$9
consolidation 合併
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construction cost 營建成本 .4+Rac
construction revenue 營建收入 FH,]'
contract 合同 k[r^@|
control account 統制賬戶 >(Y CZ
copyright 版權 FiUQ2w4
corporation 公司 9J3fiA_
cost 成本 {18hzhs
cost accounting 成本會計 Bh3F4k2bg7
cost of labour 勞工成本 S<0
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cost of production 生產成本 <fUo@]Lv
cost of manufacture 製造成本 i0=U6S:#
cost of sales 銷貨成本 dCd~
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cost price 成本價格 <mn[-
credit 貸方 7}kJp%-
credit note 收款通知單 |MwV4^
creditor 債權人 u} ot-!}Q
crossed check 橫線支票 xi5"?*&Sb
current account 往來活期賬戶 bk0>f
current asset 流動資產 lFzVd
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current liability 流動負債 h:aa^a~yi
current profit and loss 本期損益 ok:uTeJI
debit 借方 4IeCb?
debt 債務 9;@p2t*v
debtor 債務人 xo[o^go
deed 契據 `Lr], >aG
deferred assets 遞延資產 yvd)pH<a2
deferred liabilities 遞延負債 47q>
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delivery 交貨 *] ihc u
delivery expense 送貨費 &hYgu3O
delivery order 出貨單 K<>kT4
demand draft 即期匯票 5XK
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demand note 即期票據 4aXIRu%#7
demurrage charge 延期費 . &^p@A~
deposit 存款 }+@9[Q
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deposit slip 存款單 `c
depreciation 折舊 b>-DX
direct cost 直接成本 =QqH`.3
direct labour 直接人工 yK*vn]}
director 董事 /qLO/Mim
discount 折扣 2R/|/>T v
discount on purchase 進貨折扣 luoQ#1F?sl
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