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。 ZI#Xh5
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acceptance 承兌 ihdtq
account 賬戶 H@WQO]PA
accountant 會計員 Dbo.N`
accounting 會計 m=2e1wc
accounting system 會計制度 =Z(#j5TGvH
accounts payable 應付賬款 OHha5n
accounts receivable 應收賬款 1)m&6
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accumulated profits 累積利益 ' ! ls"qo
adjusting entry ?#123;整記錄 i<Be)Y-'
adjustment ?#123;整 /1q] D8
administration expense 管理費用 h
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advances 預付 ~0>{PD$@
advertising expense 廣告費 o<-+y\J8K
agency 代理 =F}e>D
agent 代理人 L&nGjC+Lr
agreement 契約 XL7jUi_4:L
allotments 分配數 L~FE;*>7
allowance 津貼 dO[w3\~
amalgamation 合併 |!{BjOAD'
amortization 攤銷 'Kj8X{BSFb
amortized cost 應攤成本 )(pJ~"'L
annuities 年金 BO p&s>hI
applied cost 已分配成本 OAQ'/{~7
applied expense 已分配費用 Ma3Hn
applied manufacturing expense 己分配製造費用 =JnUTc_u
apportioned charge 攤派費用 ZWJFd(6
appreciation 漲價 2O5yS
article of association 公司章程 X7]vXo*
assessment 課稅 ,uP1U@Cas
assets 資產 O(
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attorney fee 律師費 VmB/X))
audit 審計 +6{KrREX)
auditor 審計員 T<0Bq"'%
average 平均數 ?D6rFUs9;
average cost 平均成本 I
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bad debt 壞賬 w`Dzk.2
balance 餘額 | JL47FR
balance sheet 資產負債表 S-h1p`
bank account 銀行賬戶 F#^ .L|d4
bank balance 銀行結存 .0q %A1H
bank charge 銀行手續費 O ,[aL;v
bank deposit 銀行存款 R@0ELxzA
bank discount 銀行貼現 @]HV:7<q
bank draft 銀行匯票 yREO;m|o
bank loan 銀行借款 pDlh^?cux
bank overdraft 銀行透支 2Xgw7`
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bankers acceptance 銀行承兌 *#;r
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bankruptcy 破產 s^9N7'
bearer 持票人 bct&ge7YX
beneficiary 受益人 1W
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bequest 遺產 1p&?MxLN-a
bill 票據 /BVNJNhz
bill of exchange 匯票 q#PGcCtu
bill of lading 提單 y\@;s?QL
bills discounted 貼現票據 ^\mN<z(
bills payable 應付票據 k 9Kv
bills receivable 應收票據 $(}kau
board of directors 董事會 Xb3vvHdI
bonds 債券 j&Ayk*
bonus 紅利 wy_TFV
book value 賬面價值 mI in'M
bookkeeper 簿記員 m=fmf(
bookkeeping 簿記 Zk}e?Grc
branch office general ledger 支店往來賬戶 ( L RX
broker 經紀人 7XWgY%G
brought down 接前 4DfTVO"h
brought forward 接上頁 +.\JYH=yEr
budget 預算 b)w3
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by-product 副產品 Z/uRz]Hi
by-product sales 副產品銷售 EGGy0 ly
capital 股本 QbqLj>-AJ
capital income 資本收益 :eQxdi'
capital outlay 資本支出 =$Q3!bJ
capital stock 股本 ~rY<y%K
capital stock certificate 股票 `Xmpm4 ]
carried down 移後 _I|wp<R
carried forward 移下頁 o(~JZik
cash 現金 rT}d<cSf
cash account 現金賬戶 ~`_nw5y
cash in bank 存銀行現金 J(/
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cash on delivery 交貨收款 fBd +gT\S
cash on hand 庫存現金 |klL KX&
cash payment 現金支付 A7_*zR@
cash purchase 現購 5I(`
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cash sale 現沽 ^ad>
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cashier 出?#123;員 -R7f/a8
cashiers check 本票 ~?b(2gn
certificate of deposit 存款單折 3+ i(fg_
certificate of indebtedness 借據 $9QVl
certified check 保付支票 ( v
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certified public accountant 會計師 &<^@/osi
charges 費用 p6}jCGJ
charge for remittances 匯水手續費 _9
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charter 營業執照 'OX6eY5
chartered accountant 會計師 Rb#Z\e}e-
chattles 動產 ={L:q8v)
check 支票 q9WSQ$:z8
che stub 支票存根 :f/ p5c
closed account 己結清賬戶 P<4jY?.
closing 結算 l1W5pmhK]'
closing entries 結賬紀錄 .=@M>TZM
closing stock 期末存貨 Gh{k ~/B
closing the book 結賬 =h_4TpDQ
columnar journal 多欄日記賬 U5H o? `<
combination 聯合 @Qc[
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commission 佣金 >2g CM
commodity 商品 0|^x[dh
common stock 普通股 :Dr&
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company 公司 B-&J]H
compensation 賠償 ;_Rx|~!!
compound interest 複利 8v]{ 5
consignee 承銷人 uqO51V~
consignment 寄銷 10}Zoq|)n
consignor 寄銷人 W>DpDrO4ml
consolidated balance sheet 合併資產負債表 ap6Vmp
consolidated profit and loss account 合併損益表 3.dUMJ$_
consolidation 合併 C,IN+@
construction cost 營建成本 H`Z4a
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construction revenue 營建收入 ZXUe4@qfl
contract 合同 "]N QTUb;
control account 統制賬戶 G0(c@FBK
copyright 版權 5W{>5.Arx)
corporation 公司 ;!~;05^iD
cost 成本 +tV(8h4
cost accounting 成本會計 I8Zp#'|U
cost of labour 勞工成本 yh0|f94m
cost of production 生產成本 &%*S
cost of manufacture 製造成本 ,^<+5TYM7
cost of sales 銷貨成本 AV2q*
cost price 成本價格 H|TzD"2N
credit 貸方 f^%
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credit note 收款通知單 Maa.>2v<
creditor 債權人 ?xf;#J+{8
crossed check 橫線支票 s?6 7@\
current account 往來活期賬戶 U|Jo[4A
current asset 流動資產 @Op8^8$`
current liability 流動負債 +I Ze`M%n
current profit and loss 本期損益 - 5k4vx
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debit 借方 pJv?
debt 債務 C3b'
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debtor 債務人 7K;dVB
deed 契據 &iGl)dDr
deferred assets 遞延資產 9e1 6 g
deferred liabilities 遞延負債 zhCI+u4/qz
delivery 交貨 *xl7;s
delivery expense 送貨費 |v1 K@
delivery order 出貨單 &
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demand draft 即期匯票 KqSa"76R
demand note 即期票據 bNaUzM!,H
demurrage charge 延期費 {&<}*4D
deposit 存款 NuooA
deposit slip 存款單 N{`l?t0I
depreciation 折舊 kCC9U_dj,
direct cost 直接成本 v]BQIE?R /
direct labour 直接人工 K?;p:
director 董事 XOeh![eMX
discount 折扣 7IHD?pnZ
discount on purchase 進貨折扣 {fb~`=?
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