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。 QB.'8B_
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account 賬戶 !U#++Zig%
accountant 會計員 5i/E=D
accounting 會計 _RW[]MN3*
accounting system 會計制度 6|KX8\,A@
accounts payable 應付賬款 @gqw]_W
accounts receivable 應收賬款 jSFN/C.9h
accumulated profits 累積利益 X]yERaJ,i
adjusting entry ?#123;整記錄 {a3kn\6H0
adjustment ?#123;整 #8z,'~\
administration expense 管理費用 sv;zvEn;-L
advances 預付 i)2))C
advertising expense 廣告費 VRX"
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agency 代理 yo*iv+l
agent 代理人 &
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agreement 契約 +hg\DqO^M
allotments 分配數 [)3 U])w/
allowance 津貼 P*PL6UQ
amalgamation 合併 5|R2cc|"9
amortization 攤銷 &5.~XM;
amortized cost 應攤成本 >$mSFJz5S
annuities 年金 B\_u${C
applied cost 已分配成本 x
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applied expense 已分配費用 30
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applied manufacturing expense 己分配製造費用 (oXN >^-D
apportioned charge 攤派費用 <!9fJFE
appreciation 漲價 e9W7ke E*
article of association 公司章程 &'7"i~pC
assessment 課稅 R1.sq(z`
assets 資產 |"yf@^kdC
attorney fee 律師費 z/KZ[qH\
audit 審計 w`}9/s;$
auditor 審計員 =4e=wAO(i
average 平均數 5(|M["KK~
average cost 平均成本 ~9?U_ahfVt
bad debt 壞賬 O|Ic[XfLx
balance 餘額 16QbB;
balance sheet 資產負債表 Q==v!"Gi|
bank account 銀行賬戶 <}
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bank balance 銀行結存 r.W,-%=bL
bank charge 銀行手續費 $a^isd4
bank deposit 銀行存款 r%l%yCH
bank discount 銀行貼現 VxN64;|=
bank draft 銀行匯票 {1MGb%xW
bank loan 銀行借款 jBv$^L
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 h)_Gxe
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bankruptcy 破產 >C3NtGvy
bearer 持票人 V->%)d3i
beneficiary 受益人 ay(!H~q_U
bequest 遺產 A,gx5!J
bill 票據 ZB[(Tv1
bill of exchange 匯票 JblmXqtC
bill of lading 提單
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bills discounted 貼現票據 (kC} ,}
bills payable 應付票據 d>, V
bills receivable 應收票據 ~"0@u
board of directors 董事會 {KDgK
bonds 債券 ?{: D,{+
bonus 紅利 cVay=5].
book value 賬面價值 3%R{"Q"
bookkeeper 簿記員 :B=8_M
bookkeeping 簿記 wm=RD9
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branch office general ledger 支店往來賬戶 `x}
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broker 經紀人 MdH97L)L.0
brought down 接前 L"foL
brought forward 接上頁 rQEi/
budget 預算 'qV3O+@MF
by-product 副產品 f>r3$WKj
by-product sales 副產品銷售 h `ME(U~<<
capital 股本 @ EmGexLPM
capital income 資本收益 }t|Plz
capital outlay 資本支出 C.>
capital stock 股本 >{m2E8U0
capital stock certificate 股票 nMGrG
carried down 移後 #+"4&:my
carried forward 移下頁 sz/ *w 7
cash 現金 6<
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cash account 現金賬戶 nlzW.OLM
cash in bank 存銀行現金 V5a?=vK9
cash on delivery 交貨收款 #SQvXMT
cash on hand 庫存現金 @H\pipT_b
cash payment 現金支付 e40udLH~x
cash purchase 現購 O4EIE)c
cash sale 現沽 :p<kQ4
cashier 出?#123;員 dC`tN5
cashiers check 本票 {/d4PI7)tK
certificate of deposit 存款單折 ivzAlwP
certificate of indebtedness 借據 [5Fd P0
certified check 保付支票 lc[XFc
certified public accountant 會計師 j1YH9T#|D
charges 費用 hr$S
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charge for remittances 匯水手續費 R-pH Quu3
charter 營業執照 '@TI48 J+
chartered accountant 會計師 [?chK^8
chattles 動產 B6bOEPQ
check 支票 Zx+cvQ
che stub 支票存根 4\N_ G
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closed account 己結清賬戶 yGiP[d|tRc
closing 結算 Yb[n{.%/g
closing entries 結賬紀錄 QCOLC2I
closing stock 期末存貨 )N(9pnyZH
closing the book 結賬 1")FWN_K/T
columnar journal 多欄日記賬 mG)8U{L
combination 聯合 1E8H%2$ V
commission 佣金 |gnAqkW0
commodity 商品 ~G>jw"r
common stock 普通股 W+gpr|R2
company 公司 r6`\d k
compensation 賠償 5YiZ-CQ>
compound interest 複利 dv;9QCc
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consignee 承銷人 k-"<{V
consignment 寄銷 akT|Y4KxD
consignor 寄銷人 k(P3LJcYQ
consolidated balance sheet 合併資產負債表 DVI7]+=nV
consolidated profit and loss account 合併損益表 n]+.
consolidation 合併 XHxz @_rw
construction cost 營建成本 [O2h-`
construction revenue 營建收入 H]s4% 9T
contract 合同
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control account 統制賬戶 mD7}t
copyright 版權 .f>,6?
corporation 公司 0G5'Y;8
cost 成本 {j?7d; 'j
cost accounting 成本會計 -!cIesK;<
cost of labour 勞工成本 {Eu'v$c!
cost of production 生產成本 91up^
cost of manufacture 製造成本 M% @
cost of sales 銷貨成本 1otspO
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cost price 成本價格 2FGx _Y
credit 貸方 s~^*+kq
credit note 收款通知單 0q{[\51*
creditor 債權人 lop uf/U0
crossed check 橫線支票 iZQ\
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current account 往來活期賬戶 dK.R[aQ
current asset 流動資產
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current liability 流動負債 f=o4I2Y[
current profit and loss 本期損益 #{x5L^v>]
debit 借方 [Tb\woU
debt 債務 I}+;ME|<2
debtor 債務人 'M8aW!~
deed 契據 WSLy}@`Vx
deferred assets 遞延資產 xW>ySEf
deferred liabilities 遞延負債 ,/&Z3e
delivery 交貨 _gW{gLYyJ
delivery expense 送貨費 qD-fw-,:
delivery order 出貨單 -es"0wS<u
demand draft 即期匯票 |3;(~a)%
demand note 即期票據 XJSa]P^B1
demurrage charge 延期費 @9 )}cg
deposit 存款 !\;:36B#6
deposit slip 存款單 KCUU#t|8V\
depreciation 折舊 !
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direct cost 直接成本 < Dd%
direct labour 直接人工 +8AvTSgX%
director 董事 )TU<:V
discount 折扣 ,
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discount on purchase 進貨折扣 %/T7Z;d
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