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。 \9&YV;Ct
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acceptance 承兌 Enq6K1@%G
account 賬戶 l4R<`b\Jt
accountant 會計員 |H3?ox*
accounting 會計 d;@E~~o?B]
accounting system 會計制度 #n6FQ$l8m
accounts payable 應付賬款 RPa?Nv?e
accounts receivable 應收賬款
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accumulated profits 累積利益 f(@"[-[
adjusting entry ?#123;整記錄 7]<F>97
adjustment ?#123;整 #dx
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administration expense 管理費用 *!wO:<-
advances 預付 '<*CD_2t-
advertising expense 廣告費 -Z[R S{#+T
agency 代理 %
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agent 代理人 3Vb=6-|
agreement 契約 RE(=! 8lGR
allotments 分配數 B.C H9M
allowance 津貼 ,?7xb]h
amalgamation 合併 ba1$kU
amortization 攤銷 *Bb|N--jI
amortized cost 應攤成本 U{U:8==
annuities 年金 mE3SiR "
applied cost 已分配成本 R
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applied expense 已分配費用 B6Wq/fl/
applied manufacturing expense 己分配製造費用 KV)Hywl`
apportioned charge 攤派費用 5kRwSOG%'
appreciation 漲價 S
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article of association 公司章程 ]ft~OqLg!
assessment 課稅 R9|2&pfm(M
assets 資產 xqi*N13
attorney fee 律師費 /w}B07.
audit 審計 !?us[f=g%
auditor 審計員 o\=i0HR9
average 平均數 J;Z>fAE7
average cost 平均成本 |R
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bad debt 壞賬 mV!
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balance 餘額 +cE tm
balance sheet 資產負債表 h.}t${1ZC
bank account 銀行賬戶 ="'P=Xh!8
bank balance 銀行結存 >TY5
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bank charge 銀行手續費 &ttv4BC^r
bank deposit 銀行存款 6iV"Tl{z-
bank discount 銀行貼現 ?( dYW7S
bank draft 銀行匯票 wn A%Nh7
bank loan 銀行借款 7KSGG1ts
bank overdraft 銀行透支 kS\.
bankers acceptance 銀行承兌 +{=_|3(
bankruptcy 破產 6yl;o_6:
bearer 持票人 skC|io-Zv
beneficiary 受益人 #ejw@bd
bequest 遺產 >`rNT|rg
bill 票據 C^\
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bill of exchange 匯票 !
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bill of lading 提單 9Qs"X7
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bills discounted 貼現票據 vxilQp
bills payable 應付票據 ,GXfy9x7U
bills receivable 應收票據 /qz "I-a
board of directors 董事會 ]ZryY
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bonds 債券 ,Dii?P
bonus 紅利 afP&+ 5t@O
book value 賬面價值 k1$2a8ja
bookkeeper 簿記員 "<jEI /
bookkeeping 簿記 r~D~7MNl
branch office general ledger 支店往來賬戶 kvgs $
broker 經紀人 pJ*#aH[ySP
brought down 接前 :?:j$
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brought forward 接上頁 QSs$
budget 預算 ]Re~V{uh
by-product 副產品 eE riv@v
by-product sales 副產品銷售 YaJ{"'}
capital 股本 ";S*[d.2tA
capital income 資本收益 h@m n
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capital outlay 資本支出 P
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capital stock 股本 Uh|__DUkh
capital stock certificate 股票 3!oQmG_T
carried down 移後 >eG&gc@$1$
carried forward 移下頁
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cash 現金 L..X)-D2n
cash account 現金賬戶 7U[L\1zS
cash in bank 存銀行現金 h3d\MYO)B
cash on delivery 交貨收款 }jY[| >z
cash on hand 庫存現金
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cash payment 現金支付 <
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cash purchase 現購 _9-D3_P[3
cash sale 現沽 % 6hw
cashier 出?#123;員 ]-5jgz"
cashiers check 本票 0iZ9a/v
certificate of deposit 存款單折 yDkDtO`K
certificate of indebtedness 借據 , w'$T)
certified check 保付支票 ;Y|~!%2~
certified public accountant 會計師 u g:G9vjQ
charges 費用 t-4R7`A<
charge for remittances 匯水手續費 `)C`_g3Ew
charter 營業執照 {|J2clL
chartered accountant 會計師 `w=H'"Zv
chattles 動產 wAOVH].
check 支票 ?5YmE(v7
che stub 支票存根 -^jLU
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closed account 己結清賬戶 FqUt uN
closing 結算 eZod}~J8
closing entries 結賬紀錄 Gxa.<E^k
closing stock 期末存貨 |^k1hX2?W
closing the book 結賬 n
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columnar journal 多欄日記賬 7fTg97eF
combination 聯合 ~B*\k^t`
commission 佣金 //u76nQ
commodity 商品 PLD'Q,R
common stock 普通股 o`8+#+@f7
company 公司 =O'%)Y&
compensation 賠償 i`nw"8
compound interest 複利 r=H\4%P4
consignee 承銷人 rUpAiZfz >
consignment 寄銷 8!%"/*P$
consignor 寄銷人 j% USu+&
consolidated balance sheet 合併資產負債表 Cz);mOb%M%
consolidated profit and loss account 合併損益表 #M^Yh?~%w
consolidation 合併 i[\u-TF
construction cost 營建成本 7C?mD75j
construction revenue 營建收入 a={qA4N
contract 合同 "X(=
control account 統制賬戶 e, 0I~:
copyright 版權 V1 #aDfiW
corporation 公司 V\`="
cost 成本 |wb(rua
cost accounting 成本會計 YB3=ij!K
cost of labour 勞工成本 M@X#[w:
cost of production 生產成本 G{Enh<V
cost of manufacture 製造成本 UG'U
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cost of sales 銷貨成本 H'\ EA(v+
cost price 成本價格 ftH%, /,
credit 貸方 {BCjVmY
credit note 收款通知單 z slEUTj)
creditor 債權人 wBHDof
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crossed check 橫線支票 wVJ
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current account 往來活期賬戶 J'c9577$
current asset 流動資產 L.:QI<n
current liability 流動負債 ^`MDP`M;
current profit and loss 本期損益 (4f9wrK
debit 借方 71&+dC
debt 債務 (<JDD]J
debtor 債務人 3X,{9+(F
deed 契據 D=sc41]
deferred assets 遞延資產 _";pk _
deferred liabilities 遞延負債 []3}(8yxGb
delivery 交貨 hsO.521g
delivery expense 送貨費 Hf{%N'4
delivery order 出貨單 &p4<@k\L
demand draft 即期匯票 Tn-]0hWkP
demand note 即期票據 T`ZJ=gv
demurrage charge 延期費 sLqvDH?V
deposit 存款
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deposit slip 存款單 p}7&x[fTLk
depreciation 折舊
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direct cost 直接成本 V(uRKu
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direct labour 直接人工 10IPq#Jj
director 董事 pDq_nx9
discount 折扣 HYmUxheN2
discount on purchase 進貨折扣 j:KQIwc
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