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。 Sj ovL@X
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acceptance 承兌 s~,!E
account 賬戶 Apu-9|oP
accountant 會計員 3Y P! B=
accounting 會計 fS}Eu4Xe
accounting system 會計制度 `)O9
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accounts payable 應付賬款 GIla
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accounts receivable 應收賬款 :awa
accumulated profits 累積利益 :+YHj)mN
adjusting entry ?#123;整記錄 N)(m^M(~0
adjustment ?#123;整 }<G
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administration expense 管理費用 /,:cbpHsu
advances 預付 n*GB`I*g
advertising expense 廣告費 D?ic~-&
agency 代理 y1 a%f.F`
agent 代理人 p cD}SY
agreement 契約 ,GWa3.&.d
allotments 分配數 0^{Tq0Ri[
allowance 津貼 Rs<S}oeLn
amalgamation 合併 7_Vd%<:
amortization 攤銷 ${Lrj}93
amortized cost 應攤成本 (l][_6Q
annuities 年金 e|A=sCN-
applied cost 已分配成本 ->|eMV'd
applied expense 已分配費用 h(2{+Y+
applied manufacturing expense 己分配製造費用 `LFT"qnp
apportioned charge 攤派費用 q|YnNk>1
appreciation 漲價 `mkOjsj &
article of association 公司章程 [GknE#p
assessment 課稅 LZ#A`&qUd
assets 資產 G}
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attorney fee 律師費 -X
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audit 審計 qUe2(/TQu
auditor 審計員 PJb/tKC
average 平均數 #5;4O{
average cost 平均成本 @ &c@
bad debt 壞賬 \(Dm\7Q.
balance 餘額 =]Y'xzJuu
balance sheet 資產負債表 un6W|{4]
bank account 銀行賬戶 D6_#r=08
bank balance 銀行結存 I-s$U T[p
bank charge 銀行手續費 1b=\l/2
bank deposit 銀行存款 9Lt3^MKa"
bank discount 銀行貼現 ),;h
bank draft 銀行匯票 1%.CtTi
bank loan 銀行借款
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bank overdraft 銀行透支 N*w{NB 7L
bankers acceptance 銀行承兌 |b
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bankruptcy 破產 .:['&; k
bearer 持票人 <D nv=)Rq
beneficiary 受益人 : B/u>
bequest 遺產 ng2yZ @$
bill 票據 aj+I+r"~
bill of exchange 匯票 +/*A}!#v
bill of lading 提單 XK
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bills discounted 貼現票據 kJXy)
bills payable 應付票據 LrfyH"#!:
bills receivable 應收票據 UJX5}36
board of directors 董事會 [0NH#88ym<
bonds 債券 {-c[w&q
bonus 紅利 jK=-L#hz
book value 賬面價值 `H;O! ty&d
bookkeeper 簿記員 n]Jfd I
bookkeeping 簿記 YsjTC$Tx,
branch office general ledger 支店往來賬戶 M\9p-%"L
broker 經紀人 u|8V7*)3
brought down 接前 BI)$aR
brought forward 接上頁 \h/aD1&g
budget 預算 r#.\5aQt
by-product 副產品 Qgv-QcI{
by-product sales 副產品銷售 T;I>5aQ:q4
capital 股本 c/}bx52>u
capital income 資本收益 ab5z&7Re6
capital outlay 資本支出 :] +D+[c)
capital stock 股本 i%_nH"h
capital stock certificate 股票 Hb *&&
carried down 移後 T%:W6fH7
carried forward 移下頁 PT`gAUCw
cash 現金 5SY( :!
cash account 現金賬戶 a)8M'f_z
cash in bank 存銀行現金 kO\
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cash on delivery 交貨收款 ZA4vQDW
cash on hand 庫存現金 1~q|
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cash payment 現金支付 wN! 5[N"
cash purchase 現購 "Tm`V9
cash sale 現沽 %,*{hhfu
cashier 出?#123;員 '`Z5.<n7p
cashiers check 本票 @(A[H^E
certificate of deposit 存款單折 S2fBZ=V8
certificate of indebtedness 借據 5zF7yvS.w
certified check 保付支票 j!P]xl0vOZ
certified public accountant 會計師 3v%V\kO=F
charges 費用 Bq]eN
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charge for remittances 匯水手續費 M1T)e9k=x
charter 營業執照
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chartered accountant 會計師 @nS+!t{
chattles 動產 5}4r'P$m:
check 支票 %9A6c(L
che stub 支票存根 Rx 4
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closed account 己結清賬戶 RscU=oaKi
closing 結算 i7f/r.
closing entries 結賬紀錄 /-l 7GswF
closing stock 期末存貨 #yk
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closing the book 結賬 b}9Ry"
columnar journal 多欄日記賬 >8nRP%r[5,
combination 聯合 <OcD [5
commission 佣金 ["\Y-6"l
commodity 商品 ~%QVjzMC
common stock 普通股 X
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company 公司 :.IVf Zw
compensation 賠償 TC4W7}}
compound interest 複利 .j}dk.#h
consignee 承銷人 wYJ.
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consignment 寄銷 &JM|u ww?1
consignor 寄銷人 9air"4
consolidated balance sheet 合併資產負債表 "3A.x1uQ
consolidated profit and loss account 合併損益表 ;aip1Df
consolidation 合併 #$QC2;/)F
construction cost 營建成本 0S0 ?\r
construction revenue 營建收入
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contract 合同 Q&;dXE h
control account 統制賬戶 HgP9evz,0
copyright 版權 z )
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corporation 公司 w^?uBeqR
cost 成本 Y=l91dxGI
cost accounting 成本會計 NZSP*# !B
cost of labour 勞工成本 GQOz\ic
cost of production 生產成本 C#
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cost of manufacture 製造成本 p`
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cost of sales 銷貨成本 o[W7'
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cost price 成本價格 x8xSA*@k
credit 貸方 /AX1LYlr
credit note 收款通知單 pt&(
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creditor 債權人 +(*S@V$c
crossed check 橫線支票 ,c#=qb8""
current account 往來活期賬戶 {%ZD^YSA
current asset 流動資產 2XubM+6
current liability 流動負債 V8w!yc
current profit and loss 本期損益 P)Vm4u
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debit 借方 ,rT62w*e
debt 債務 `VT[YhO#}
debtor 債務人 K
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deed 契據 &)@|WLW
deferred assets 遞延資產 mrR~[533j
deferred liabilities 遞延負債 y<bA Y_-[
delivery 交貨 GE]cH6E
delivery expense 送貨費 6\ g-KO
delivery order 出貨單 ,*SoV~
demand draft 即期匯票 )#
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demand note 即期票據 e)kN%JqW
demurrage charge 延期費
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deposit 存款 ?Yz
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deposit slip 存款單 ;v0M
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depreciation 折舊 =c
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direct cost 直接成本 QZ!;` ?(
direct labour 直接人工 WV]%llj^
director 董事 .}W#YN$
discount 折扣 BFP (
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discount on purchase 進貨折扣
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