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。 pp{Za@j
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acceptance 承兌 xBH`=e<
account 賬戶 \DsP'-t
accountant 會計員 bp G`,[
accounting 會計 KLv`Xg \
accounting system 會計制度 Vy-N3L
accounts payable 應付賬款 T_ifDQX;
accounts receivable 應收賬款
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accumulated profits 累積利益 HMsTm}d
adjusting entry ?#123;整記錄 6.? Ke8iC
adjustment ?#123;整 l$KC\$?%*
administration expense 管理費用 '@1o M1
advances 預付 My'u('Q%
advertising expense 廣告費 .>z)6S_G
agency 代理 i=$##
agent 代理人 FG.MV-G
agreement 契約 KKm&~^c
allotments 分配數 l
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allowance 津貼 mY9^W
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amalgamation 合併 3=w$1.B d
amortization 攤銷 +*"u(7AV
amortized cost 應攤成本 J6Uo+0S
annuities 年金 h$[}lZDg
applied cost 已分配成本 g{K*EL<
applied expense 已分配費用 {qO[93yg)/
applied manufacturing expense 己分配製造費用 _@I<H\^
apportioned charge 攤派費用 + v. I|c
appreciation 漲價 7PG&G5
article of association 公司章程 yRt]
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assessment 課稅 p/jC}[$v
assets 資產 8>" vAEf
attorney fee 律師費 pyA;%vJn
audit 審計 YCvIB'
auditor 審計員 ZMO7o 1"
average 平均數 ! 6yoD
average cost 平均成本 ` #Qlr+X
bad debt 壞賬 5~&9/ALk5
balance 餘額 I}JC ~=`j
balance sheet 資產負債表 -*8 |J;
bank account 銀行賬戶 ?+-uF}
bank balance 銀行結存 _t[RHrs
bank charge 銀行手續費 hl`4_`3y
bank deposit 銀行存款 G gmv(!
bank discount 銀行貼現 k}T#-Gb
bank draft 銀行匯票 wZv"tbAWLV
bank loan 銀行借款 $'D|}=h<Y
bank overdraft 銀行透支 b77Iw%x7
bankers acceptance 銀行承兌 !1
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bankruptcy 破產
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bearer 持票人 }F3}-5!
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beneficiary 受益人 0XV8B
bequest 遺產 _;baZ-
bill 票據 o^P/ -&T
bill of exchange 匯票 S<do.{|p[
bill of lading 提單 =6FA(R|QU
bills discounted 貼現票據 $#R@x.=
bills payable 應付票據 +]I7]
bills receivable 應收票據 ;.$AhjqiP
board of directors 董事會 ph*?y
bonds 債券 F_>OpT
bonus 紅利 N!R>L{H>
book value 賬面價值 )kLTyx2&
bookkeeper 簿記員 O$d z=)
bookkeeping 簿記 MrXmX[1-
branch office general ledger 支店往來賬戶 A")F7F31c
broker 經紀人 JC|j*x(k/
brought down 接前 gaFOm9y.e
brought forward 接上頁 \09m
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budget 預算 S ]_iobWK
by-product 副產品 l":\@rm`
by-product sales 副產品銷售 Ph@hk0dgr/
capital 股本 {4
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capital income 資本收益 ;2Aqztp
capital outlay 資本支出 \F`%vZrKR
capital stock 股本 YN.[KQ(!
capital stock certificate 股票 cJ[gCS
carried down 移後 3d<Z##`{4
carried forward 移下頁 )fPN6x/e
cash 現金 }N@8zB~X
cash account 現金賬戶 pC=kv ve
cash in bank 存銀行現金 05o +VF;z
cash on delivery 交貨收款 %x(||cq
cash on hand 庫存現金 .%~m|t+Rt
cash payment 現金支付 A7U]wW9
cash purchase 現購 +5AWX,9,-
cash sale 現沽 PfF5@W;E;
cashier 出?#123;員 Y.>F fL
cashiers check 本票 "d1~(0=6<m
certificate of deposit 存款單折 ngmHiI W
certificate of indebtedness 借據 Z=c&</9e
certified check 保付支票 c,
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certified public accountant 會計師 VsIDd}~C%
charges 費用 V{qpha4'P
charge for remittances 匯水手續費 /6Bm
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charter 營業執照 4MM /i}
chartered accountant 會計師 L_@P fI
chattles 動產 o8u
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check 支票 5?] Dn k.o
che stub 支票存根 _k'?eZB
closed account 己結清賬戶 x-E@[=
closing 結算 SM?rss.=
closing entries 結賬紀錄 t,D7X1W
closing stock 期末存貨 t3P$UR%
closing the book 結賬 (:|g"8mQm
columnar journal 多欄日記賬 5t=7-
combination 聯合 KE$I!$zO
commission 佣金 OSu/!Iv\
commodity 商品 }BFX7X
common stock 普通股 Bp:PAy
company 公司 eDkJ+5b
compensation 賠償 $I*<gn9
compound interest 複利 h^ o@=%b
consignee 承銷人 J 2H$ALl
consignment 寄銷 Ef)v("'w
consignor 寄銷人 \+iZdZD
consolidated balance sheet 合併資產負債表 wZe>}1t
consolidated profit and loss account 合併損益表 rq(9w*MW:
consolidation 合併
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construction cost 營建成本 3*8m!gq7s
construction revenue 營建收入 lV
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contract 合同 A>9IE(C_
control account 統制賬戶 ^55q~DP}>
copyright 版權 td!YwN*
corporation 公司 }uFV\1
cost 成本 'QOV! D
cost accounting 成本會計 q1Sr#h|
cost of labour 勞工成本 ;{j@ia
cost of production 生產成本 5K#<VU*:
cost of manufacture 製造成本 R+&{lc
cost of sales 銷貨成本 z*ly`-!
cost price 成本價格 yg WwUpY
credit 貸方 zE8qU
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credit note 收款通知單 #Fkn-/nL
creditor 債權人 'hNRIM1
crossed check 橫線支票 r?%,#1|$$
current account 往來活期賬戶 ]^>RBegJBO
current asset 流動資產 Xs Ey8V
current liability 流動負債 P[K42mm
current profit and loss 本期損益 N2uTWT>
debit 借方 -n"7G%$M
debt 債務 ,>3b|-C-
debtor 債務人 |_\q5?S
deed 契據 bbG!Fg=qQ?
deferred assets 遞延資產 pY$DOr-r`
deferred liabilities 遞延負債 iezY+`x4
delivery 交貨 Yu+;vjbK-
delivery expense 送貨費 cv
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delivery order 出貨單 n2N:rP
demand draft 即期匯票 :G4)edwe
demand note 即期票據 W<\*5oB%H
demurrage charge 延期費 &Db'}Y?x]
deposit 存款 \R.Fmeko
deposit slip 存款單 Ae8P'FWB>
depreciation 折舊 _]Y9Eoz
direct cost 直接成本 M?v`C>j
direct labour 直接人工 zbZN
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director 董事 $_+.D`vx`
discount 折扣 K)P].htw
discount on purchase 進貨折扣 .2f0e[J
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