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。 gAsmPI.K
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acceptance 承兌 <5pNFj}0;X
account 賬戶 *k,3@_5
accountant 會計員 i*mU<:t
accounting 會計 S$fS|N3]%
accounting system 會計制度 /ZabY
accounts payable 應付賬款 $A{$$8P
accounts receivable 應收賬款 UsU
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accumulated profits 累積利益 UV}:3c6 ZX
adjusting entry ?#123;整記錄 ineSo8| @
adjustment ?#123;整 hN=kU9@knC
administration expense 管理費用 K\xM%O?
advances 預付 cRr3!<EZ
advertising expense 廣告費 Ayqs~&{
agency 代理 ~< UYJc
agent 代理人 lrKT?siB
agreement 契約 ,~Xe#eM
allotments 分配數 NR_3nt^h
allowance 津貼 x+6z9{O
amalgamation 合併 Y96<c" t
amortization 攤銷 KP0(w(q
amortized cost 應攤成本 ZZ^A&%E(a
annuities 年金 sgK =eBE
applied cost 已分配成本 L,#YP#O,j
applied expense 已分配費用 7ixG{yu
applied manufacturing expense 己分配製造費用 n5A|Zjk;
apportioned charge 攤派費用 v}t{*P
appreciation 漲價 p7`9
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article of association 公司章程 N-F&=u}
assessment 課稅 D60quEe3%
assets 資產 {{P 3Z[
attorney fee 律師費 s,[I_IiPf
audit 審計 MDIPoS3BRa
auditor 審計員 j1{`}\e
average 平均數 CckfoJ 9
average cost 平均成本 O
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bad debt 壞賬 Z.@n
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balance 餘額 VM<0_R24z
balance sheet 資產負債表 <
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bank account 銀行賬戶 fuA]
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bank balance 銀行結存 sRcd{)|Cq
bank charge 銀行手續費 jmq^98jB
bank deposit 銀行存款 !*&5O~dfN
bank discount 銀行貼現 6o6yx:
bank draft 銀行匯票 ?OnL,y|
bank loan 銀行借款 CXoiA"P
bank overdraft 銀行透支 (oy@j{G)c6
bankers acceptance 銀行承兌 (_}q>3
bankruptcy 破產
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bearer 持票人 ~YW;'
beneficiary 受益人 8NNh8k#6
bequest 遺產 cOpe6H6,bz
bill 票據 1:T"jsWw
bill of exchange 匯票 !fAvxR
bill of lading 提單 HX| p4-L
bills discounted 貼現票據 7oIHp_Zq
bills payable 應付票據 p{GO-gE@
bills receivable 應收票據 -WyB2$!(
board of directors 董事會
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bonds 債券 :/][ n9J^
bonus 紅利 x
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book value 賬面價值 v:74iB$i/C
bookkeeper 簿記員 6
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bookkeeping 簿記 xE--)=<$
branch office general ledger 支店往來賬戶 AtHkz|sl
broker 經紀人 ip'{@1L
brought down 接前 *zweZG8:
brought forward 接上頁 4
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budget 預算 [Pp#r&4H
by-product 副產品 Ei]SksV>*
by-product sales 副產品銷售 VK*H1EH1
capital 股本 *<
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capital income 資本收益 o+}1M
capital outlay 資本支出 ak:f4dEd
capital stock 股本 p</t##]3ks
capital stock certificate 股票 4`oKvL9
carried down 移後
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carried forward 移下頁 *HV_
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cash 現金 ti1R6oSn
cash account 現金賬戶 $;ny`^8
cash in bank 存銀行現金 a $'U?%
cash on delivery 交貨收款 8_`C&vx
cash on hand 庫存現金 _hJ+8B^`
cash payment 現金支付 s-SFu
cash purchase 現購 xgNV0;g,
cash sale 現沽 6A>bm{`c:
cashier 出?#123;員 'cS| BT
cashiers check 本票 %UooZO
certificate of deposit 存款單折 A\7sP =
certificate of indebtedness 借據 @Bkg<
certified check 保付支票 0lq?l:/
certified public accountant 會計師 K9ih(fh)
charges 費用 $1s>efP-
charge for remittances 匯水手續費 tNZZCdB
charter 營業執照 Kt]vTn7!
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chartered accountant 會計師 QjpJIw
chattles 動產 _N|AI"sj.
check 支票 J]S6%omp>
che stub 支票存根 I=[0 9o
closed account 己結清賬戶 c@]G;> o
closing 結算 s`,g4ce`
closing entries 結賬紀錄 dKDCJt]t
closing stock 期末存貨 7bGt'gvv
closing the book 結賬 SV95g@
columnar journal 多欄日記賬 kMEXg zl
combination 聯合 t^6ams$
commission 佣金 d= vD Pf
commodity 商品 (A}c22qe
common stock 普通股 q]!FFi{w;
company 公司 5mudww`
compensation 賠償 _m
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compound interest 複利 g?j^d:
consignee 承銷人 w*@9:+
consignment 寄銷 %M^Q{`
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consignor 寄銷人 ~% ]V
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consolidated balance sheet 合併資產負債表 i6;rh-M?.
consolidated profit and loss account 合併損益表 v{1g`E
consolidation 合併 MD4mh2
construction cost 營建成本 ? )IH#kL
construction revenue 營建收入 hD,^mru
contract 合同 0T$ `;~
control account 統制賬戶 Fo
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copyright 版權 <0l:B;3
corporation 公司 v )2yR~J
cost 成本 BTA2['
cost accounting 成本會計 fR2,NKM@
cost of labour 勞工成本 b*nI0/cbR.
cost of production 生產成本 !#olG}#[
cost of manufacture 製造成本 EjEXev<]
cost of sales 銷貨成本 mkBQTQGT
cost price 成本價格 ~7\`qH
credit 貸方 % 1<@p%y/
credit note 收款通知單 6is+
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creditor 債權人 OWYY2&.h
crossed check 橫線支票 b4ke'gx
current account 往來活期賬戶 ecp0 hG`%
current asset 流動資產 h=NXU9n%'
current liability 流動負債 -/7@ A
current profit and loss 本期損益 e6T?2`5P
debit 借方 zRau/1Y0
debt 債務 t#]VR7]
debtor 債務人 1o
deed 契據 7d_"4;K)
deferred assets 遞延資產
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deferred liabilities 遞延負債 ')fIa2dO/
delivery 交貨 HE2t0sAYX
delivery expense 送貨費 ,
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delivery order 出貨單 _B}QS"A
demand draft 即期匯票 ~~ty9;KYL
demand note 即期票據 c8cGIAOY)
demurrage charge 延期費 |ew:}e: k<
deposit 存款 lcoJ1+`C
deposit slip 存款單 Hu
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depreciation 折舊 D@iS#+22
direct cost 直接成本 SQw"mO
direct labour 直接人工 Z>
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director 董事 h{E9rc1,
discount 折扣 Zl2doXC
discount on purchase 進貨折扣 \]L ha
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