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。 Dyo^O=0c
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acceptance 承兌 t18j2P>`
account 賬戶 #6D>e~>n
accountant 會計員 KDP4 7A
accounting 會計 bnanTH9-
accounting system 會計制度 'PFjZGaKR
accounts payable 應付賬款 ,#GB
accounts receivable 應收賬款 1(>2tEjYT
accumulated profits 累積利益 b.?;I7r
adjusting entry ?#123;整記錄 ns
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adjustment ?#123;整 /)K;XtcN
administration expense 管理費用 jpZq]E9`P
advances 預付 /#@tv~Z^
advertising expense 廣告費 {5c?_U
agency 代理 ~QPTs1Vk8
agent 代理人 H%rNQxA2 +
agreement 契約 L%\Wt1\[
allotments 分配數 A:Gd F-;[
allowance 津貼 }#4Ek8nFR
amalgamation 合併 ,~1k:>njY~
amortization 攤銷 (^g XO
amortized cost 應攤成本 uCuB>x&
annuities 年金 , .;0xyc
applied cost 已分配成本 s7:H
applied expense 已分配費用 "sDs[Lcq
applied manufacturing expense 己分配製造費用 SVd@-
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apportioned charge 攤派費用 QE)zH)(
appreciation 漲價 mDbTOtD
article of association 公司章程 q^zG+FN
assessment 課稅 fXl2i]L(^B
assets 資產 VEIct{
attorney fee 律師費 >D~8iuy]8.
audit 審計 cVxO\M
auditor 審計員 X?< L<:.
average 平均數 tH
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average cost 平均成本 #wRhR>6
bad debt 壞賬 Nz`v+sp
balance 餘額 ^_P?EJ,)`
balance sheet 資產負債表 r`EjD}2d
bank account 銀行賬戶 q%$p56\?3
bank balance 銀行結存 zG 9D
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bank charge 銀行手續費 k[a<KbS
bank deposit 銀行存款 ?(K=du
bank discount 銀行貼現 Q#qfuwz
bank draft 銀行匯票 A
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bank loan 銀行借款 <1>6!`b4
bank overdraft 銀行透支 x
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bankers acceptance 銀行承兌 "gm5DE
bankruptcy 破產 SvvNk
bearer 持票人 ?{`7W>G
beneficiary 受益人 a9{NAyl<oo
bequest 遺產 u
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bill 票據 Dr%wab"yy
bill of exchange 匯票 ZOa| lB (,
bill of lading 提單 {y6h(@I8\
bills discounted 貼現票據 .7b%7dQ<\
bills payable 應付票據 h\3-8
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bills receivable 應收票據 VR&dy|5BO
board of directors 董事會 X_@|+d
bonds 債券 Mz2TwU_
bonus 紅利 .lP',hn
book value 賬面價值 H2
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bookkeeper 簿記員 Gbclu.4
bookkeeping 簿記 2/s42
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branch office general ledger 支店往來賬戶 ~AX~z)
broker 經紀人 $*%,
brought down 接前 V|sV U
brought forward 接上頁 |D/a}Av>B
budget 預算 2Z
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by-product 副產品 $rr@3H+
by-product sales 副產品銷售 Q/0gd? U?
capital 股本 '&Y_
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capital income 資本收益 K@cWg C
capital outlay 資本支出 *kqC^2t
capital stock 股本 +M_ _\7
capital stock certificate 股票 S-gO
carried down 移後 t ;h`nH[
carried forward 移下頁 {9V.l.Q
cash 現金 r#)1/`h
cash account 現金賬戶 !Pnjr T
cash in bank 存銀行現金 &
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cash on delivery 交貨收款 -XV+F@`Md
cash on hand 庫存現金 m<>BxX
cash payment 現金支付 ,z/aT6M?H
cash purchase 現購 0D@ $
cash sale 現沽 t $Rc
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cashier 出?#123;員 ]2)A/fOW
cashiers check 本票 #*_!Xc9f
certificate of deposit 存款單折 |M5#jVXj
certificate of indebtedness 借據 Y01!D"{\
certified check 保付支票 $'Mf$h
certified public accountant 會計師 .|R4E
charges 費用 O |P<s+
charge for remittances 匯水手續費 OQ?N_zs,
charter 營業執照 \-;f<%+
chartered accountant 會計師 n^ fUKi*;
chattles 動產 M;ADL|
check 支票 eU%49 A
che stub 支票存根 ,
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closed account 己結清賬戶 ztSQrDbbb4
closing 結算 X]@"ZV[
closing entries 結賬紀錄 *{fs{gFw9
closing stock 期末存貨 4l
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closing the book 結賬 |R@T`dW
columnar journal 多欄日記賬 x$BNFb%I1
combination 聯合 ]&Y^
commission 佣金 Z8xB
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commodity 商品 1r$-U h
common stock 普通股 G)}[!'<rR
company 公司 T&]-p:mg^
compensation 賠償 vFR*3$R
compound interest 複利 Jk\-e`eE
consignee 承銷人 fy"}#
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consignment 寄銷 b}0h()v
consignor 寄銷人 \uPzj_kU6
consolidated balance sheet 合併資產負債表 bT2G
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consolidated profit and loss account 合併損益表 S5TVfV5LI
consolidation 合併 04|ZwX$>+
construction cost 營建成本 8ex;g^e
construction revenue 營建收入 l|
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contract 合同 ,k4pW&A
control account 統制賬戶 Y#68_%[
copyright 版權 3jxC}xz)
corporation 公司 [ZSC]w^
cost 成本 o6O-\d7^M
cost accounting 成本會計 5>f"
cost of labour 勞工成本 ANu>*
cost of production 生產成本 fIQ,}>
cost of manufacture 製造成本 r4*H96l
cost of sales 銷貨成本 Pa3-0dUr
cost price 成本價格 U; oXX
credit 貸方 d%'#-w'
credit note 收款通知單 lY
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creditor 債權人 -GPBX?
crossed check 橫線支票 vNs%e/~vj
current account 往來活期賬戶 I{(!h90
current asset 流動資產 8~C}0H
current liability 流動負債 ftPps-
current profit and loss 本期損益 Yt(FSb31H
debit 借方 o( zez
debt 債務 08nh y[
debtor 債務人 %BkE %ZcZ
deed 契據 X13+n2^8]
deferred assets 遞延資產 (X"5x]7]
deferred liabilities 遞延負債 a4^hC[a
delivery 交貨 apa&'%7
delivery expense 送貨費 0@"'SKq
delivery order 出貨單 /OztkThx=
demand draft 即期匯票 -@w,tbc$
demand note 即期票據 `Uz.9_6
demurrage charge 延期費 Y`ip.Nx
deposit 存款 %@a;q?/?Nd
deposit slip 存款單 "t4z)j;
depreciation 折舊 m6e(Xk,)
direct cost 直接成本 /=6_2t#vA
direct labour 直接人工 _j, Tc*T
director 董事 _r3Y$^!U
discount 折扣 ]w6F%d
discount on purchase 進貨折扣 *>=tmW;%
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