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。 pAb.c
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acceptance 承兌 O=v#{ [
account 賬戶 |u0(t,T
accountant 會計員 \%/#x V
accounting 會計 '\Jj8oJQj
accounting system 會計制度 E Q4KV
accounts payable 應付賬款 .,7JAkB%t
accounts receivable 應收賬款 `Ja?fI'H-
accumulated profits 累積利益 6el;Erp
adjusting entry ?#123;整記錄 lY~4
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adjustment ?#123;整 D'L'#/hK
administration expense 管理費用 S!Omy:=;i
advances 預付 P&j(,7
advertising expense 廣告費 nL$x|}XAcj
agency 代理 /"
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agent 代理人 o@#Y8M
agreement 契約 89n:)|rWq
allotments 分配數 Ubh{
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allowance 津貼 G2]4n T
amalgamation 合併 Oy<5>2^P
amortization 攤銷
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amortized cost 應攤成本 ,ldI2]
annuities 年金 KhCzD[tf
applied cost 已分配成本 /n5F(5<
applied expense 已分配費用 NE/m-ILw
applied manufacturing expense 己分配製造費用 JYrY[',u
apportioned charge 攤派費用 j
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appreciation 漲價 uch>AuF:
article of association 公司章程 [zL7Q^~
assessment 課稅 5DXR8mLoaJ
assets 資產 k% sO 0
attorney fee 律師費 vKq^D(&cl
audit 審計 f;&]:2.j
auditor 審計員 e'*`.^
average 平均數 Aub]IO~
average cost 平均成本 {NPuu?&
bad debt 壞賬 C w~RJ^a_
balance 餘額 M
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balance sheet 資產負債表 3' ~gviI
bank account 銀行賬戶 s:2|c]wQ#R
bank balance 銀行結存 sp7*_&'J
bank charge 銀行手續費 f'<Q.Vh<
bank deposit 銀行存款 `+zWu55;
bank discount 銀行貼現 ^ K7ic,{
bank draft 銀行匯票 B!dU>0&C
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bank loan 銀行借款 y.=/J8->
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 21ppSN>
bankruptcy 破產 4B4Z])$3
bearer 持票人 [6)UhS8
beneficiary 受益人 ly4s"4v
bequest 遺產 ZxG}ViS4I
bill 票據 rwniOQe
bill of exchange 匯票 2+cNo9f
bill of lading 提單
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bills discounted 貼現票據 nI/kw%<
bills payable 應付票據 277ASCWLkU
bills receivable 應收票據 ?E9D Xg
board of directors 董事會 RrhT'':[
bonds 債券 :LWn<,4F&
bonus 紅利
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book value 賬面價值 :-iMdtm
bookkeeper 簿記員 YXU|h
bookkeeping 簿記 osO
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branch office general ledger 支店往來賬戶 .fi/I
broker 經紀人 a8dXH5_
brought down 接前 uk9g<<3T
brought forward 接上頁 }m/RZP~=
budget 預算 kWlAY%
by-product 副產品 \XF}?*8
by-product sales 副產品銷售 $55U+)C<
capital 股本 Xt{*N-v\
capital income 資本收益 /w8"=6Vv~
capital outlay 資本支出 d'*]ns
capital stock 股本 `:wvh(
capital stock certificate 股票
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carried down 移後 hKNY+S})g
carried forward 移下頁 B-*E:O0y
cash 現金 h6%[q x<
cash account 現金賬戶 BR v+.(S
cash in bank 存銀行現金 .}k(L4T|=
cash on delivery 交貨收款 Q \]Xm>
cash on hand 庫存現金 ckjrk
cash payment 現金支付 7l."b$U4yv
cash purchase 現購 X 6lH|R
cash sale 現沽 aup6?'G;
cashier 出?#123;員 vBvNu<v7te
cashiers check 本票 iB1i/l
certificate of deposit 存款單折 2 $ !D* <
certificate of indebtedness 借據 R0;efD
certified check 保付支票 1^dJg8
certified public accountant 會計師 v)f7};"z
charges 費用 -h-oMqgu(
charge for remittances 匯水手續費 >r)X:K+I
charter 營業執照 ++}\v9Er
chartered accountant 會計師 ?Pwx~[<1""
chattles 動產 Q<6P. PTya
check 支票 Cs@ +r
che stub 支票存根 0rokR&Y-d
closed account 己結清賬戶 dQgk.k
closing 結算 lFUWV)J\
closing entries 結賬紀錄 pO~c<d}b
closing stock 期末存貨 >p])it[q&$
closing the book 結賬 j2M+]Zp.
columnar journal 多欄日記賬 VW@ x=m
combination 聯合 ukuo:P<a
commission 佣金 |xr\H8:(!
commodity 商品 -$<O\5cAQ
common stock 普通股 )9=(|Lp
company 公司 %8)W0WMe
compensation 賠償 u/Fj'*M
compound interest 複利 T7$S_
consignee 承銷人 @!Hr|k|
consignment 寄銷 _7kM]">j
consignor 寄銷人 +m,!e*g
consolidated balance sheet 合併資產負債表 Ybg-"w
consolidated profit and loss account 合併損益表 la$%H<,7
consolidation 合併 HFo-4"
construction cost 營建成本 )F pJ1
construction revenue 營建收入 va|rO#.=
contract 合同
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control account 統制賬戶 7Bz*r0 9S
copyright 版權 %*z-PT22
corporation 公司 >qn/<??
cost 成本 5IqQ |/m<6
cost accounting 成本會計 Di Or{)a
cost of labour 勞工成本 *s)}Bj
cost of production 生產成本 Q;h3v1GC\P
cost of manufacture 製造成本 pKJK9@Ad
cost of sales 銷貨成本 U3#dT2U
cost price 成本價格 NvtM3
credit 貸方 0O2n/`'
credit note 收款通知單 )%Y
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creditor 債權人 $E(XjuS
crossed check 橫線支票 vt]F U<
current account 往來活期賬戶 .d
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current asset 流動資產 BH@b1}
current liability 流動負債 0y%L-:/c|
current profit and loss 本期損益 Vm8D "I5i
debit 借方 7w58L:)B.
debt 債務 |$hgT K[L
debtor 債務人 u/AT-er;
deed 契據 We`'>'W0
deferred assets 遞延資產 noA-)
deferred liabilities 遞延負債 ua
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delivery 交貨 aW{L7N %
delivery expense 送貨費 b>cafu
delivery order 出貨單 ilEi")b=
demand draft 即期匯票 &1)xoZ'
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demand note 即期票據 }X$l\pm
demurrage charge 延期費 J\W-dI
deposit 存款 <>4!XPo%J
deposit slip 存款單 I ftxSaP
depreciation 折舊 FMu!z
direct cost 直接成本 5M?mYNQR/H
direct labour 直接人工 @R:#"
director 董事 ]1fZupM^6
discount 折扣 EIX\O6*
discount on purchase 進貨折扣 E`p
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