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。 tNg}:a|J
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acceptance 承兌 _Z z"`
account 賬戶 Ic/D!J{Y
accountant 會計員 ;W,XP#{W
accounting 會計 ?RJ
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accounting system 會計制度 ++D-
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accounts payable 應付賬款 ^M6xRk
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accounts receivable 應收賬款 J[2c[|[-
accumulated profits 累積利益 {;1
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adjusting entry ?#123;整記錄 GhpVi<FL
adjustment ?#123;整 ~c~N _b
administration expense 管理費用 ukb2[mb*u
advances 預付 ;4p_lw@
advertising expense 廣告費 [t/7hx"2t
agency 代理 F+
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agent 代理人 y<jW7GNt
agreement 契約 $,Y\
allotments 分配數 5D9I;L{
allowance 津貼 aal5d_Y
amalgamation 合併 |n3fAN
amortization 攤銷 v
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amortized cost 應攤成本 ua[ d
annuities 年金
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applied cost 已分配成本 unu%\f>^4
applied expense 已分配費用 2<53y~Yi%
applied manufacturing expense 己分配製造費用 U86bn(9K
apportioned charge 攤派費用 s"*ZQ0OaD
appreciation 漲價 '*H&s
article of association 公司章程 ?
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assessment 課稅 _1_CYrUc
assets 資產 78&(>8@m
attorney fee 律師費 6qg_&woJ3
audit 審計 $'Z\'<k[
auditor 審計員 MebLY $&8
average 平均數 cnJ(Fv_F$
average cost 平均成本 I?c "\Fe
bad debt 壞賬 veX#K#
balance 餘額 tmEF7e`(o
balance sheet 資產負債表 A3D"b9<D
bank account 銀行賬戶 X:Z4QqT
bank balance 銀行結存 9NX f~-V-
bank charge 銀行手續費 s8;/'?K
bank deposit 銀行存款 l%XuYYQ
bank discount 銀行貼現 zMlW)NB'
bank draft 銀行匯票 *9.4AW~]X
bank loan 銀行借款 46`(u"RP
bank overdraft 銀行透支 @%Y$@Qb{
bankers acceptance 銀行承兌 8U}BSM_<2
bankruptcy 破產 _Bh-*e2k
bearer 持票人 ^1y (N>W
beneficiary 受益人 I-oY@l`
bequest 遺產 2;X{ZLo
bill 票據 %6Wv-:LY
bill of exchange 匯票 1N8gH&oF
bill of lading 提單 P X/{
bills discounted 貼現票據 $OEhdz&Fi
bills payable 應付票據 @BCws)
bills receivable 應收票據 9w\yWxl
board of directors 董事會 ZH6#(;b
bonds 債券 XIQfgrGZ
bonus 紅利 7;0$UYDU*
book value 賬面價值 nO-1^HUl
bookkeeper 簿記員 EG=~0j ~
bookkeeping 簿記 *^ag wQ`
branch office general ledger 支店往來賬戶 G-FeDP
broker 經紀人 EVs.'Xg<
brought down 接前 qz]b8rX
brought forward 接上頁 g=iPv3MG
budget 預算 =e\E{K'f@
by-product 副產品 =)tU]kp
by-product sales 副產品銷售 -jN:~.
capital 股本 ['1JNUX
capital income 資本收益 ^\|Hz\"*
capital outlay 資本支出 |S0]qt?
capital stock 股本 E(t:F^z&D
capital stock certificate 股票 B#Sg:L9Tr'
carried down 移後 eYSVAj
carried forward 移下頁 "p,TYjT?R
cash 現金 J*4byu|
cash account 現金賬戶 g+CTF67
cash in bank 存銀行現金 $:&?!>H
cash on delivery 交貨收款 kC :pal
cash on hand 庫存現金 O [Q
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cash payment 現金支付 @|A
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cash purchase 現購 s^O>PEX&<I
cash sale 現沽 9hoTxWpmy
cashier 出?#123;員 #fT1\1[]
cashiers check 本票 kl4u]MyL#
certificate of deposit 存款單折
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certificate of indebtedness 借據 y9<]F6TT
certified check 保付支票 "Yh[-[,
certified public accountant 會計師 #p<1@,
charges 費用 4(2iR0N
charge for remittances 匯水手續費 gZ{q85C.>
charter 營業執照 H~fX>6>
chartered accountant 會計師 /m>%=_nz
chattles 動產 R.ZC|bPiD
check 支票 bBwMx{iNNz
che stub 支票存根 Z?XgY\(a(Q
closed account 己結清賬戶 z'iAj
closing 結算 b
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closing entries 結賬紀錄 1rhEk|pGZ
closing stock 期末存貨 'VH%cz*
closing the book 結賬 cSMiNR
columnar journal 多欄日記賬
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combination 聯合 {R5{v6m_
commission 佣金 E05RqnqBn0
commodity 商品 W
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common stock 普通股 |ji={
company 公司 BbCt_z'
compensation 賠償
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compound interest 複利 c5KJ_Nfi
consignee 承銷人 4JOw@/nE
consignment 寄銷 MXQS6F#
consignor 寄銷人 0iy-FV;J
consolidated balance sheet 合併資產負債表 IdY\_@$ v
consolidated profit and loss account 合併損益表 gOk<pRcTb=
consolidation 合併 |{)SLvlJl
construction cost 營建成本 K/^70;/!.
construction revenue 營建收入 PxqRb
contract 合同 ;c>Co:W
control account 統制賬戶 f76bEe/B9
copyright 版權 `#v(MK{9+V
corporation 公司 CO+[iJ,4C+
cost 成本 O
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cost accounting 成本會計 tA,#!Z0
cost of labour 勞工成本 M@R_t(&=
cost of production 生產成本 ]7#@lL;'0
cost of manufacture 製造成本 ;t^8lC?>V
cost of sales 銷貨成本 k3:8T#N>!O
cost price 成本價格 O&ur|&v
credit 貸方 'yrU_k,h
credit note 收款通知單 AdCi*="m
creditor 債權人 QH?}uX'x)G
crossed check 橫線支票 k@,&'imx
current account 往來活期賬戶 d&!ZCq#_e
current asset 流動資產 E`^?2dv+/
current liability 流動負債 =K#12TRf
current profit and loss 本期損益 Ru1I,QvCj"
debit 借方 ."8bW^:
debt 債務 8Gw0;Uu8D
debtor 債務人 C>1fL6ct
deed 契據 ISp'4H7R+N
deferred assets 遞延資產 Iy2KOv@a5
deferred liabilities 遞延負債 z j[/~I
delivery 交貨 &7gL&AY8
delivery expense 送貨費 ?O]iX;2vM
delivery order 出貨單 !!WSGZUR
demand draft 即期匯票 2E@ !
demand note 即期票據 %Q)3*L
demurrage charge 延期費 =z=$S]qN
deposit 存款 2N,<~L`FX'
deposit slip 存款單 t1y
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depreciation 折舊 qTGEi
direct cost 直接成本 Do&em8i
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direct labour 直接人工 d#?.G3YmK
director 董事 0cd`. ZF
discount 折扣 ,gvv297
discount on purchase 進貨折扣 2J^jSgr50d
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