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。 'ZyHp=RN)
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acceptance 承兌 ~W
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account 賬戶 3|$>2IRq
accountant 會計員 deD%E-Ja
accounting 會計 ( K5w0
accounting system 會計制度 )_*<uSl
accounts payable 應付賬款 aE[>^~Lv}
accounts receivable 應收賬款 2k\i/i/Y
accumulated profits 累積利益 +f{CfWIKs
adjusting entry ?#123;整記錄 Yzr RnVr
adjustment ?#123;整 ' 0iXx
administration expense 管理費用 w]Q0}Z
advances 預付 #St=% !
advertising expense 廣告費 h,|49~^@"
agency 代理 6pkZ8Vp:
agent 代理人 U) tqo_
agreement 契約 zdDn.
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allotments 分配數 E)eRi"a46
allowance 津貼 <+MNv#1:w
amalgamation 合併 em^|E73
amortization 攤銷 RX-qL,dc
amortized cost 應攤成本 r 5!ie!5gE
annuities 年金 2ckAJcpEb/
applied cost 已分配成本 JCjQR`)
applied expense 已分配費用 //c<p
applied manufacturing expense 己分配製造費用 @Y/PvS
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apportioned charge 攤派費用 VE4Z;Dr
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appreciation 漲價 2o0.ttBAqZ
article of association 公司章程 F_8nxQ-
assessment 課稅 .C
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assets 資產 `v*U
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attorney fee 律師費 i^c
audit 審計 3"28=)o
auditor 審計員 gu+c7qe
average 平均數 I }AO_rtb
average cost 平均成本 wRgh`Hc\}
bad debt 壞賬 &!I^m
balance 餘額 l3Vw?f
balance sheet 資產負債表 =>
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bank account 銀行賬戶 V K/;ohTTP
bank balance 銀行結存 >>lT-w
bank charge 銀行手續費 19)fN-0Z
bank deposit 銀行存款 I(6k.PQ
bank discount 銀行貼現 D]+0X8@kH7
bank draft 銀行匯票 %B^nQbNDM
bank loan 銀行借款 ,vBi)H
bank overdraft 銀行透支 TGnyN'P|
bankers acceptance 銀行承兌 */gm! :Ym
bankruptcy 破產 AXBv']Y
bearer 持票人 "0pH@_8o{
beneficiary 受益人 *ey<R
bequest 遺產 PP+{zy9Sb
bill 票據 ([loWr}QR
bill of exchange 匯票 0-
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bill of lading 提單 &5&C
bills discounted 貼現票據 c5_?jKpl
bills payable 應付票據 pg3B^
bills receivable 應收票據 \~H;Wt5
board of directors 董事會 S>~QuCMY
bonds 債券 ;IhkGPpWP
bonus 紅利 "hRw_<
book value 賬面價值 g%z?O[CN
bookkeeper 簿記員 M[5zn
bookkeeping 簿記 76[O3%
branch office general ledger 支店往來賬戶 ?#@JH
broker 經紀人 5.J$0wK'6
brought down 接前 Xrnxpp!#^D
brought forward 接上頁 Ro+/=*ql~
budget 預算 ajy.K'B*
by-product 副產品 vt`hY4
by-product sales 副產品銷售 1Yt;1k'
capital 股本 sa\v9
capital income 資本收益 'U<-w$!f+^
capital outlay 資本支出 *#j+,q!X
capital stock 股本 ${n=1-SMU
capital stock certificate 股票 [3`T/Wm
carried down 移後 m
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carried forward 移下頁 V}732?Jy
cash 現金 l 6wX18~XJ
cash account 現金賬戶 @F_#d
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cash in bank 存銀行現金 M 7j0&>NTG
cash on delivery 交貨收款 x1)G!i
cash on hand 庫存現金 9NwA5TP9_
cash payment 現金支付 qX{m7
cash purchase 現購 >'#
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cash sale 現沽 {.9phW4Vr?
cashier 出?#123;員 ehO@3%z30c
cashiers check 本票 fRo_rj _
certificate of deposit 存款單折 X&._<2
certificate of indebtedness 借據 [ 'pk/h
certified check 保付支票 ocwRU0+j
certified public accountant 會計師 iqCKVo7:M
charges 費用 <Vp7G%"'W
charge for remittances 匯水手續費 wC@5[e$
charter 營業執照 IC}?oXs5G
chartered accountant 會計師 _H|c_
chattles 動產 S5ka;g
check 支票 Oqzz9+
che stub 支票存根 $3](6
closed account 己結清賬戶 {HeIY2
closing 結算 \RZF
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closing entries 結賬紀錄 89K
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closing stock 期末存貨 =%AFn9q
closing the book 結賬 ,)A^ 3Q*
columnar journal 多欄日記賬 !Y_"q^5GG'
combination 聯合 D/hQ{T
commission 佣金 :u#Ls,OZz
commodity 商品 Uh}n'Xd#{}
common stock 普通股 UD[S>{
company 公司 0 3L"W^gc
compensation 賠償 UM%[UyYQ
compound interest 複利 lpkg(
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consignee 承銷人 o[*</A
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consignment 寄銷 *&B1(&{:V
consignor 寄銷人 @YmD 79
consolidated balance sheet 合併資產負債表 >jAr9Blz]
consolidated profit and loss account 合併損益表 W#|]m=2W
consolidation 合併 Y?hC/6$7
construction cost 營建成本 D1bS=>
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construction revenue 營建收入 ?}%Gr,tj2
contract 合同 [wl:"rm
control account 統制賬戶 Lys4l$J]
copyright 版權 }gL9G
corporation 公司 ay#cW.,
cost 成本 $DC*&hqpt
cost accounting 成本會計 +uW$/_Y$
cost of labour 勞工成本 &NV[)6!
cost of production 生產成本 {e[S?1t=l
cost of manufacture 製造成本 [@[!esC
cost of sales 銷貨成本 v'*Q[
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cost price 成本價格 VP=(",`
credit 貸方 w3:WvA5jt
credit note 收款通知單 -i|qk`Y
creditor 債權人 4*OL^\%
crossed check 橫線支票 5gW`;Cdbyc
current account 往來活期賬戶 X
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current asset 流動資產 %a+X\\v2
current liability 流動負債 V
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current profit and loss 本期損益 %JDG aG'
debit 借方 \Q{@AC<?i
debt 債務 *w4jE T>
debtor 債務人 a&)0_i:r
deed 契據 B{!)GZ(}
deferred assets 遞延資產 AY:3o3M
deferred liabilities 遞延負債 "xZ]i)
delivery 交貨 {
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delivery expense 送貨費 @Fqh]1t
delivery order 出貨單 ]CH@T9d5V
demand draft 即期匯票 I#@iA!
demand note 即期票據 1Nw&Z0MI
demurrage charge 延期費 4cL
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deposit 存款 )H$Ik)/N
deposit slip 存款單 oM-{)rvQd
depreciation 折舊 l?(nkg["nY
direct cost 直接成本 ;OmmXygl
direct labour 直接人工 (w]w
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director 董事 ]4\^>
discount 折扣 ( gO ?-0
discount on purchase 進貨折扣 C<fWDLwYqV
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