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。 GVmC }>z
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acceptance 承兌 EMVk:Vt]
account 賬戶 _GVE^yW~
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accountant 會計員 Tub1Sv>J
accounting 會計 q,[k7&HS
accounting system 會計制度 =N YgGEFq.
accounts payable 應付賬款 8YuJ8KC
accounts receivable 應收賬款 0HGl f
accumulated profits 累積利益 Q~Ay8L+
adjusting entry ?#123;整記錄 ,:D=gQ@`
adjustment ?#123;整 %KGq*|GUu
administration expense 管理費用 aWyUu/g<A`
advances 預付 di~]HUZh)
advertising expense 廣告費 K)\(wxv
agency 代理 ShQ|{P9
agent 代理人 ?Bo?JMV
agreement 契約 F%xK"l`&
allotments 分配數 `NBbTQtgO
allowance 津貼 O^5
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amalgamation 合併 kOw=c Gt
amortization 攤銷 ]UDd :2yt
amortized cost 應攤成本 10p8|9rE}B
annuities 年金 ^>C11v
applied cost 已分配成本
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applied expense 已分配費用 5L8&/EN9-
applied manufacturing expense 己分配製造費用 _ Yfmxn8V
apportioned charge 攤派費用 \gLxC
appreciation 漲價 otO
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article of association 公司章程 9YB2e84j
assessment 課稅 PU W[e%
assets 資產 >lrhHU
attorney fee 律師費 u*2fP]n
audit 審計 ^YGTh0$W
auditor 審計員 ?w-1:NWjt
average 平均數 &5?G-mn
average cost 平均成本
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bad debt 壞賬 5iVQc -m&
balance 餘額 m6^ 5S
balance sheet 資產負債表 |^R*4;Phe
bank account 銀行賬戶 Yu'a<5f
bank balance 銀行結存 4'' ,6KJ@
bank charge 銀行手續費 7paUpQit
bank deposit 銀行存款 k<H%vg>{~s
bank discount 銀行貼現
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bank draft 銀行匯票 )l&D]3$6K
bank loan 銀行借款 ?v:Z
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bank overdraft 銀行透支 bNGCOj
bankers acceptance 銀行承兌 Gqb])gXpl
bankruptcy 破產 B
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bearer 持票人 owvS/"@
beneficiary 受益人 Ojq]HM6f
bequest 遺產 7h%4]
bill 票據 K UKACUL
bill of exchange 匯票 #)o7"PW:
bill of lading 提單 i31<].|kA*
bills discounted 貼現票據 .wmnnvtl,
bills payable 應付票據 `\bT'~P
bills receivable 應收票據 \q "N/$5{f
board of directors 董事會 #EDEYEW7
bonds 債券 uRE*%d>
bonus 紅利 re^Hc(8M
book value 賬面價值 Tzzq#z&F
bookkeeper 簿記員 .h4\{|
bookkeeping 簿記 Bq@zaMv
branch office general ledger 支店往來賬戶 /.Fj.6U5
broker 經紀人 V|'1tB=;*1
brought down 接前 zvY+R\,in
brought forward 接上頁 03k?:D+5
budget 預算 Tkw;pb
by-product 副產品 8Hi!kc;f6>
by-product sales 副產品銷售 |S&5es-yW
capital 股本 ]N^*tO
capital income 資本收益 9xFO]Y"
capital outlay 資本支出 [84F09HU
capital stock 股本 Iy';x
capital stock certificate 股票 ?P/AC$:|I
carried down 移後 z
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carried forward 移下頁 pXu/(&?
cash 現金 Z
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cash account 現金賬戶 G,XPT,:%
cash in bank 存銀行現金 Ya#h'+}
cash on delivery 交貨收款 !lTda<;]
cash on hand 庫存現金 Ow:1?Z{4
cash payment 現金支付 oFDz;6
cash purchase 現購 Md,pD
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cash sale 現沽 G_ >G'2
cashier 出?#123;員 8 TiG3
cashiers check 本票 C3XmK}h
certificate of deposit 存款單折 0:=ZkEEeU
certificate of indebtedness 借據 ,qQG;w,m
certified check 保付支票 $g10vF3
certified public accountant 會計師 }tG3tz0%fX
charges 費用 H={&3poBz
charge for remittances 匯水手續費 +*}{`L-
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charter 營業執照 N@x
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chartered accountant 會計師 ?+0GfIV
chattles 動產 >9H@|[C
check 支票 wW 2d\Zd&
che stub 支票存根 `_vB+a
closed account 己結清賬戶 kW@,$_cK
closing 結算 80pid[F
closing entries 結賬紀錄 X^@I].
closing stock 期末存貨 445o DkG
closing the book 結賬 +nL+N
columnar journal 多欄日記賬 71fk.16
combination 聯合 W_`A"WdT.
commission 佣金 LD>\#q8a*
commodity 商品 ytz SAbj
common stock 普通股 EH*o"N`!r
company 公司 K_/zuTy
compensation 賠償 l;A,0,i
compound interest 複利 ::5E 8919
consignee 承銷人 F {+`uG
consignment 寄銷 p(F " /
consignor 寄銷人 g(C|!}ex/
consolidated balance sheet 合併資產負債表 B,WTHU[AV
consolidated profit and loss account 合併損益表 *sw7niw
consolidation 合併 S4^N^lQ]
construction cost 營建成本 2@=IT0[E\
construction revenue 營建收入 d[
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contract 合同 3+Qxg+<
control account 統制賬戶 w
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copyright 版權 ->^~KVh&
corporation 公司 errH>D~
cost 成本 '8 Ztj
cost accounting 成本會計 "=. t
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cost of labour 勞工成本 b5G}3)'w
cost of production 生產成本 ;`YkMS`=W
cost of manufacture 製造成本 mmXm\]r>4
cost of sales 銷貨成本 e({9]
cost price 成本價格 >Esz
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credit 貸方 :O<bA&:d
credit note 收款通知單 wC_l@7t
creditor 債權人 }[+!$#
crossed check 橫線支票 y&m0Lz53Z
current account 往來活期賬戶 ~[WF_NU1y
current asset 流動資產 gi/@j
current liability 流動負債 A-
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current profit and loss 本期損益 /cr}N%HZB
debit 借方 2&PPz}Sw
debt 債務 h%; e0Xz|
debtor 債務人 GNf 482
deed 契據 m([(:.X/IX
deferred assets 遞延資產 #1 1NPo9
deferred liabilities 遞延負債 0MMEo~dih
delivery 交貨 'ly?P8h
delivery expense 送貨費 =]`lN-rYw
delivery order 出貨單 K;hh&sTB
demand draft 即期匯票 {5r0v#;
demand note 即期票據 KlV:L 4a~
demurrage charge 延期費 VV4Gjc
deposit 存款 B
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deposit slip 存款單 ~\)qi=
depreciation 折舊 {Gq*e/
direct cost 直接成本 kE8>dmH23
direct labour 直接人工 p(;U@3G
director 董事 Zv11uH-C
discount 折扣 `@d<n
discount on purchase 進貨折扣 v2r&('pV
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