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。 7L;yN..0
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acceptance 承兌 V.Xz
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account 賬戶 K^{`8E&A
accountant 會計員 S;ulJ*qv
accounting 會計 /gy;~eB01
accounting system 會計制度 J-?\,N1R7
accounts payable 應付賬款 |,dMF2ADc
accounts receivable 應收賬款 QJdSNkc6
accumulated profits 累積利益 &%qD Som3
adjusting entry ?#123;整記錄 mSwOP
adjustment ?#123;整 dN |w;|M
administration expense 管理費用 |,sUD/rt
advances 預付 mu"
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advertising expense 廣告費 W]2;5`MM
agency 代理 aE
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agent 代理人 *$#r%
agreement 契約 &p;};n
allotments 分配數 Q^MB%L;D
allowance 津貼 :R_{tQ-WG
amalgamation 合併 f!LZT! y
amortization 攤銷 #Z$
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amortized cost 應攤成本 =53LapTPJ
annuities 年金 i+&="Z@
applied cost 已分配成本 @%\ANM$S
applied expense 已分配費用 sWavxh8A
applied manufacturing expense 己分配製造費用 "bf8[D
apportioned charge 攤派費用 #mkr]K8A4
appreciation 漲價 Ac7`nvI=
article of association 公司章程 $d8A_C
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assessment 課稅 'dU$QO
assets 資產 iU%Gvf^?'5
attorney fee 律師費 cC}s5`
audit 審計 _a<PUdP
auditor 審計員 GV[%P
average 平均數 !%s7I^f*
average cost 平均成本 "BFW&<1
bad debt 壞賬 (6h7 'r $
balance 餘額 ^w&TTo(
balance sheet 資產負債表 Z,4=<;PF
bank account 銀行賬戶 c(Ha"tBJ
bank balance 銀行結存 p\-.DRwT`
bank charge 銀行手續費 [qZ4+xF,,
bank deposit 銀行存款 ItaJgtsV
bank discount 銀行貼現 wd#AA#J;*
bank draft 銀行匯票 (B$FX<K3
bank loan 銀行借款 4l$8lYi
bank overdraft 銀行透支 Y}?@Pm drz
bankers acceptance 銀行承兌 GzB%vsv95
bankruptcy 破產 =oh6;Ojt
bearer 持票人 =u'/\nxCF
beneficiary 受益人 O,OGq0c
bequest 遺產 H~G=0_S
bill 票據 2(c#m*Q!b
bill of exchange 匯票 P)\f\yb
bill of lading 提單 Xj@Kt|&`k
bills discounted 貼現票據 S}<
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bills payable 應付票據 xK
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bills receivable 應收票據 ^Q OvK>W<
board of directors 董事會 =[jBOx&
bonds 債券 qt:->yiq+
bonus 紅利 dY|jV}%T
book value 賬面價值 |1<Z3\+_/
bookkeeper 簿記員 5:PZ=jPR
bookkeeping 簿記 8n:D#`K
branch office general ledger 支店往來賬戶 }>1E,3A:%G
broker 經紀人 iIF'!K=q
brought down 接前 MnS"M[y3
brought forward 接上頁 Z*QRdB%,
budget 預算 6,h<0j{
by-product 副產品 iB,*X[}EqG
by-product sales 副產品銷售 vOj$-A--qU
capital 股本 Hb$q}1+y
capital income 資本收益 g Q9ff,
capital outlay 資本支出 ""a8eB6
capital stock 股本 <'B^z0I,
capital stock certificate 股票 ri^yal<'
carried down 移後 ^\6UTnS.
carried forward 移下頁 JQ1VCG
cash 現金 )~n}ieS
cash account 現金賬戶 K@,VR3y /
cash in bank 存銀行現金 i~9)Hz;!
cash on delivery 交貨收款 4HHf3j!5
cash on hand 庫存現金
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cash payment 現金支付 jl@8pO$
cash purchase 現購 =@z"k'Vl`
cash sale 現沽 C;ye%&g>
cashier 出?#123;員 Rta P+6'X
cashiers check 本票 51,m^veO
certificate of deposit 存款單折 /PCQv_Y&,/
certificate of indebtedness 借據 [y:LA~q
certified check 保付支票 h
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certified public accountant 會計師 ?l (hS\N,
charges 費用 ;uDFd04w
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charge for remittances 匯水手續費 dWUu3
charter 營業執照 oEN_,cUp
chartered accountant 會計師 s^
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chattles 動產 1%+^SR72
check 支票 AK!G#ug
che stub 支票存根 4jW{IGW
closed account 己結清賬戶 cjW]Nw
closing 結算 Pm_=
closing entries 結賬紀錄 x9e
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closing stock 期末存貨 E*l"uV
closing the book 結賬 6p@ts`#
columnar journal 多欄日記賬 6xe
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combination 聯合
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commission 佣金 MI }D%n*
commodity 商品 |H4'*NP"
common stock 普通股 ^PI49iB
company 公司 24Fx
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compensation 賠償 Bz{
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compound interest 複利 -*A'6%`
consignee 承銷人 hTm}j,H
consignment 寄銷 a?kQ2<@g
consignor 寄銷人 c>Se Onf
consolidated balance sheet 合併資產負債表 Sf8d|R@O
consolidated profit and loss account 合併損益表 8{YxUD
consolidation 合併 &g!/@*[Nhh
construction cost 營建成本 D/WS
construction revenue 營建收入 i@*
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contract 合同 1#(1Bs6X
control account 統制賬戶 9 ?8`"v
copyright 版權 Q
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corporation 公司 ht|r+v-
cost 成本 "Tv7*3>
cost accounting 成本會計 dc)G
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cost of labour 勞工成本 7yp*I[1Qf>
cost of production 生產成本 ^XM;D/Gp~
cost of manufacture 製造成本 wO#+8js
cost of sales 銷貨成本 [XXN0+ /
cost price 成本價格
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credit 貸方 DtZm|~)a
credit note 收款通知單 Pa}vmn1$
creditor 債權人 v(i Uo&Ge
crossed check 橫線支票 f#5JAR
current account 往來活期賬戶 Z-@}~#E
current asset 流動資產 pQNFH)=nw
current liability 流動負債 U
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current profit and loss 本期損益 umzYJ>2t
debit 借方 V1.F`3h~
debt 債務 &[kgrRF@HU
debtor 債務人 :3f2^(b~^
deed 契據 2#3R]zIO
deferred assets 遞延資產 L|LTsRIq
deferred liabilities 遞延負債 )^TQedF
delivery 交貨 Be+:-t)
delivery expense 送貨費 o2
delivery order 出貨單 a"}#HvB+
demand draft 即期匯票 l'QR2r7&.
demand note 即期票據 %S.U`(.
demurrage charge 延期費 .TC
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deposit 存款 lG9ARRy(=
deposit slip 存款單 4:$>,D\
depreciation 折舊 jhv1 D'>6
direct cost 直接成本 W#j,{&KVn
direct labour 直接人工 lWvd"Vlt
director 董事 gf?^yP ;V
discount 折扣 5>)jNtZ
discount on purchase 進貨折扣 d&`j8O
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