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。 :tX,`G
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acceptance 承兌 o<!tNOH
account 賬戶 |. LE`
accountant 會計員 K"VRHIhfg
accounting 會計 J;Veza
accounting system 會計制度 ]SNcL
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accounts payable 應付賬款 <[tU.nh
accounts receivable 應收賬款 -qJO6OM
accumulated profits 累積利益 vSGvv43G
adjusting entry ?#123;整記錄 }M~[8f
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adjustment ?#123;整 D@yu2}F{IY
administration expense 管理費用 lM[FT=M
advances 預付 ;%PI
advertising expense 廣告費 "sUmk e-#
agency 代理 +D|E8sz8
agent 代理人 pSS8 %r%S'
agreement 契約 io*iA<@Gx
allotments 分配數 >e QFY^d5
allowance 津貼 "ac$S9@~
amalgamation 合併
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amortization 攤銷 VZr AZV^c
amortized cost 應攤成本 "i;"
annuities 年金 8o!LgT5
applied cost 已分配成本 =X=m_\=~@
applied expense 已分配費用 2Z*^)ZQB
applied manufacturing expense 己分配製造費用 `r*bG=
apportioned charge 攤派費用 "[\),7&03
appreciation 漲價 6_O3/
article of association 公司章程 yn.f?[G2
assessment 課稅 7oZtbBs]M
assets 資產 nSB@xP#&
attorney fee 律師費 G*rlU
audit 審計 7kh(WtUz
auditor 審計員 YCo qe,5
average 平均數 gtRs||
average cost 平均成本 i3o;G"IcD
bad debt 壞賬 vXeI)vFK
balance 餘額 nBGcf(BE.$
balance sheet 資產負債表 f}VIkx]X"
bank account 銀行賬戶 zAO|{m<A2
bank balance 銀行結存 {
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bank charge 銀行手續費 Ae>:i7.V
bank deposit 銀行存款 ?TY/'-M5
bank discount 銀行貼現 qBqh>Wo
bank draft 銀行匯票 (zIIC"~5
bank loan 銀行借款 %q_b\K
bank overdraft 銀行透支 3Jw}MFFV
bankers acceptance 銀行承兌 c_FnJ_+ +f
bankruptcy 破產 CL<m+dW%*
bearer 持票人 _BBs{47{E
beneficiary 受益人 </9@RO
bequest 遺產 cUc:^wvLS
bill 票據 "i~~Q'=7
bill of exchange 匯票 l]z=0
bill of lading 提單 ^/7L(
bills discounted 貼現票據
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bills payable 應付票據 6
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bills receivable 應收票據 Vv3:x1S
board of directors 董事會 g0A,VX:2
bonds 債券 m$B)_WW
bonus 紅利 FmC
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book value 賬面價值 s)j3+@:#
bookkeeper 簿記員 <,I]=+A
bookkeeping 簿記 L3y`*&e>
branch office general ledger 支店往來賬戶 yf2$HF
broker 經紀人 ($[)Tcq*~
brought down 接前 y\c-I!6>26
brought forward 接上頁 F]6$4o[
budget 預算 _p\O!y
by-product 副產品 P%Tffsl
by-product sales 副產品銷售 _X]S`e1F
capital 股本 \#q|.d$u
capital income 資本收益 v7G&`4~
capital outlay 資本支出 [?nM)4d
capital stock 股本 DI7g-h8`
capital stock certificate 股票 1$1P9x@H
carried down 移後 = `oGH
carried forward 移下頁 n0tVAH'>
cash 現金 nv_9Llh=z
cash account 現金賬戶 v `7` '
cash in bank 存銀行現金 *{s
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cash on delivery 交貨收款 fE,Io3
cash on hand 庫存現金 ?`U=Ps
cash payment 現金支付 ##|]el%Y
cash purchase 現購 |7%#z~rT
cash sale 現沽 !TeI Jm/l
cashier 出?#123;員 NAh^2X
cashiers check 本票 d0D*S?#8,C
certificate of deposit 存款單折 M*7:-Tb]C
certificate of indebtedness 借據 eD?f|bif
certified check 保付支票 ~dlpoT
certified public accountant 會計師 1 JB
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charges 費用 QB L| n+
charge for remittances 匯水手續費 zt/N)5\
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charter 營業執照 {`=k$1
chartered accountant 會計師 J3,m{%EtNM
chattles 動產 y]b&3&
check 支票 )l[bu6bM
che stub 支票存根 =uD^#AX
closed account 己結清賬戶 #7|73&u(
closing 結算 >
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closing entries 結賬紀錄 J `
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closing stock 期末存貨 'O[0oi&
closing the book 結賬 u @
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columnar journal 多欄日記賬 D2MWrX
combination 聯合 }-H)jN^
commission 佣金 L{Kl!
commodity 商品
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common stock 普通股 j6DI$tV~
company 公司 +S
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compensation 賠償 ,#Mt10e{
compound interest 複利 OS sYmF
consignee 承銷人 K410.o/=-
consignment 寄銷 eH^~r{{R
consignor 寄銷人 p d(W(-`8!
consolidated balance sheet 合併資產負債表 {
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consolidated profit and loss account 合併損益表 (fcJp)D
consolidation 合併 (qdvvu#E
construction cost 營建成本 E8"$vl&c]
construction revenue 營建收入 5`p>BJ+n
contract 合同 l'
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control account 統制賬戶 e]-%P(}Z
copyright 版權 12
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corporation 公司 2VaKt4+`
cost 成本 &AP`k
cost accounting 成本會計 ciGJtD&P
cost of labour 勞工成本 %3@-.=
cost of production 生產成本 )>I-j$%=2
cost of manufacture 製造成本 )SyU
cost of sales 銷貨成本 ,yH\nqEz
cost price 成本價格 M$U Zn
credit 貸方 p,7,
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credit note 收款通知單 }va>jfy
creditor 債權人 +l<l3uBNS
crossed check 橫線支票 ]_43U` [#
current account 往來活期賬戶 {fa3"k_ke
current asset 流動資產 S pk8u4
current liability 流動負債 a6!|#rt
current profit and loss 本期損益 aM YtWj
debit 借方 DIF-%X5
debt 債務
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debtor 債務人 cG,zO-H
deed 契據 ZY=a[K
deferred assets 遞延資產 FwUgMR*xq
deferred liabilities 遞延負債 I`;SA~5
delivery 交貨 +F+M[ef<ws
delivery expense 送貨費 -{A*`.[v
delivery order 出貨單 P7\?WN$p
demand draft 即期匯票 t ^~Qv
demand note 即期票據 a!B"WNb+
demurrage charge 延期費 tn}MKo
deposit 存款 '
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deposit slip 存款單 4d\V=_);r
depreciation 折舊 p v]" 2'aQ
direct cost 直接成本 sW@_' Lw
direct labour 直接人工 lRR A2Kql
director 董事 GQ2/3kt
discount 折扣 '9!J' [W
discount on purchase 進貨折扣
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