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。 a<d$P*I(cH
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acceptance 承兌 [|{m/`8C
account 賬戶 ~ w,hJ `
accountant 會計員 CGY,I
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accounting 會計 z((9vi W
accounting system 會計制度 v!77dj 6I
accounts payable 應付賬款 +L\bg|;
accounts receivable 應收賬款 cLyed3uU
accumulated profits 累積利益 T
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adjusting entry ?#123;整記錄 IBSoAL
adjustment ?#123;整 H!vX#
administration expense 管理費用 &=`6- J
advances 預付 WSV[)-=:
advertising expense 廣告費 Fb&WwGY,P
agency 代理 <9yB
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agent 代理人 c?XqSK`',Z
agreement 契約 qS}pv
allotments 分配數 "pW@[2Dkx/
allowance 津貼 UgA
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amalgamation 合併 C:$pAE(
amortization 攤銷 CyEEE2cV
amortized cost 應攤成本 \bzT=^Z;2
annuities 年金 &p6^
applied cost 已分配成本 /{HK0fd
applied expense 已分配費用 i8H!4l
applied manufacturing expense 己分配製造費用 z1`z
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apportioned charge 攤派費用 F,>-+~L=
appreciation 漲價 'Bb@K[=s
article of association 公司章程 ' &j]~m
assessment 課稅 d 0CFMy6
assets 資產 fS?fNtD6<
attorney fee 律師費 :MbD=sX
audit 審計 bf&k:.
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auditor 審計員 N_qKIc_R
average 平均數 8j<+ '
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average cost 平均成本 KM jnY2
bad debt 壞賬 tF=Y3W+L
balance 餘額 ;gmfWHB<
balance sheet 資產負債表 +KKx\m*
bank account 銀行賬戶 9a;8^?Ld%S
bank balance 銀行結存 =as\Tp#d
bank charge 銀行手續費 D>).^>|q
bank deposit 銀行存款 U)y~{E~c34
bank discount 銀行貼現 Z5%T pAu[
bank draft 銀行匯票 J0a#QvX!
bank loan 銀行借款 O| zLD
bank overdraft 銀行透支 B@
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bankers acceptance 銀行承兌 P|{Et=R`1
bankruptcy 破產 o YNp0Hc
bearer 持票人 ^tY$pPA
beneficiary 受益人 08JVX'X-mr
bequest 遺產 z3>oUq{
bill 票據 6K
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bill of exchange 匯票 kx_PMpc
bill of lading 提單 At=l>
bills discounted 貼現票據 )}i;OLw-
bills payable 應付票據 P<GHX~nB
bills receivable 應收票據 PS${B
board of directors 董事會 KQ\
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bonds 債券 Q($aN-
bonus 紅利 <<:a>)6\
book value 賬面價值 XOi[[G}
bookkeeper 簿記員 n]+v Eu|
bookkeeping 簿記 Y^P'slY{%
branch office general ledger 支店往來賬戶 Up|>)WFw"
broker 經紀人 BL Q&VI4
brought down 接前 J4;Fk
brought forward 接上頁 *)H&n>"e
budget 預算 8NS1* \z
by-product 副產品 ZFsJeF'"
by-product sales 副產品銷售 1=X"|`<!
capital 股本 7TN94@kCF
capital income 資本收益 |#D$9+
capital outlay 資本支出 Rf.b_Y@O
capital stock 股本 qmJ^@dxs
capital stock certificate 股票 +m8gS;
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carried down 移後 U&<Nhh
carried forward 移下頁 !j|93*
cash 現金 d3| oKP6
cash account 現金賬戶 :5M7*s)e16
cash in bank 存銀行現金 K@PQLL#yJp
cash on delivery 交貨收款 %:
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cash on hand 庫存現金 s*0PJ\E2
cash payment 現金支付 r$Z_Kwe.|&
cash purchase 現購 g~AOKHUP
cash sale 現沽 ugI9rxT]Kv
cashier 出?#123;員 Sn lKPd
cashiers check 本票 A/4HR]
certificate of deposit 存款單折 5V{zdS=
certificate of indebtedness 借據 bkgJz+u
certified check 保付支票 {,aI0bw;
certified public accountant 會計師 T]fu[yRVvg
charges 費用 +#c3Y;JP
charge for remittances 匯水手續費 AqzPwO^
charter 營業執照 i@C$O.m(
chartered accountant 會計師 &4ScwK:
chattles 動產 tsA+B&R_]
check 支票 3+EAMn
che stub 支票存根 oT\u^WU
closed account 己結清賬戶 u0(PWCi2
closing 結算 Z $? Ql@M
closing entries 結賬紀錄 !awfxH0
closing stock 期末存貨 F9Ag687w
closing the book 結賬 2AAZZx +$
columnar journal 多欄日記賬 x1}7c9nK
combination 聯合 6O>GVJbw
commission 佣金 x{X(Y]*1S
commodity 商品 &l=%*`On
common stock 普通股 v3i]z9`
company 公司 Q6 G-`&5
compensation 賠償 lo*)%fy
compound interest 複利 RG)!v6
consignee 承銷人 '$3]U5KOwK
consignment 寄銷 `KgWaf-
consignor 寄銷人 hK,e<?N^
consolidated balance sheet 合併資產負債表 65ctxxWv1
consolidated profit and loss account 合併損益表 \p-3P)U
consolidation 合併 rR4_=S<Mi:
construction cost 營建成本 ]S6`",+)<f
construction revenue 營建收入 ?_L)|:WL
contract 合同 3YG[~o|4
control account 統制賬戶 RN1q/H|
copyright 版權 0z2A!a p
corporation 公司 q}PeXXH
cost 成本 \tj7Jy
cost accounting 成本會計
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cost of labour 勞工成本 ERO'{nT&
cost of production 生產成本 )5}=^aqd
cost of manufacture 製造成本 :D>afC8,
cost of sales 銷貨成本 n4cM
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cost price 成本價格 TU-4+o%;
credit 貸方 |=^p`CT
credit note 收款通知單 w(QU '4~
creditor 債權人
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crossed check 橫線支票 ^
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current account 往來活期賬戶 :@:i*2=
current asset 流動資產 Zz<k^
current liability 流動負債 =rA "|=
current profit and loss 本期損益 ?mJNzHrq;
debit 借方 37hs/=x
debt 債務 d;3/Vr$t=
debtor 債務人 BitP?6KX
deed 契據 I+,~pmn:
deferred assets 遞延資產 8IY n9<L
deferred liabilities 遞延負債 8,Jjv*
delivery 交貨 prvvr;Ib
delivery expense 送貨費 (j^Qa~{mG4
delivery order 出貨單 W=fw*ro
demand draft 即期匯票 4!pMZ<$3
demand note 即期票據 P8N`t&r"7
demurrage charge 延期費 YRXXutm
deposit 存款 0j^
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deposit slip 存款單 8E:8iNbF
depreciation 折舊 ?MT
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direct cost 直接成本 /DG+8u
direct labour 直接人工 i`3h\ku
director 董事 $4^cbk
discount 折扣 v+.
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discount on purchase 進貨折扣 6>rgoT)6~
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