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。 <X|"5/h
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acceptance 承兌 ?ohLcz
account 賬戶 Xw9,O8}C7
accountant 會計員 il5WLi;{
accounting 會計 aJI>qk h?]
accounting system 會計制度 &Vnet7L
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accounts payable 應付賬款 {YK6IgEsJe
accounts receivable 應收賬款 53B
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accumulated profits 累積利益 |=jgrm1yj
adjusting entry ?#123;整記錄 VI" ,E}
adjustment ?#123;整 >@h0@N
administration expense 管理費用 Gxm+5q
advances 預付 VaVKWJg$
advertising expense 廣告費 o)"}DeV$&
agency 代理 oo-^BG
agent 代理人 HmbTV(lC
agreement 契約 &rcr])jg[
allotments 分配數 d/P$q MD
allowance 津貼 AGK+~EjL@
amalgamation 合併 ik7#Og~3
amortization 攤銷 MI',E?#yB
amortized cost 應攤成本 =*8"ci$
annuities 年金 6st(s@>
applied cost 已分配成本 5A~w_p*}
applied expense 已分配費用 T_v
applied manufacturing expense 己分配製造費用 kJJQcjAP:
apportioned charge 攤派費用
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appreciation 漲價 {:S{a+
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article of association 公司章程 g>OGh o
assessment 課稅 -_>c P
assets 資產 Yk?uxZ4)H
attorney fee 律師費 asPD>j c
audit 審計 cpu+"/\
auditor 審計員 8V=I[UF.1?
average 平均數 la|#SS95
average cost 平均成本 sDJ5'ul
bad debt 壞賬 6Oo'&3
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balance 餘額 Qbt
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balance sheet 資產負債表 K# _plpr
bank account 銀行賬戶
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bank balance 銀行結存 4.H!rkMM
bank charge 銀行手續費 m='+->O*'l
bank deposit 銀行存款 5'+g'9
bank discount 銀行貼現 oDKgW?x
bank draft 銀行匯票 +1h^9Y'
bank loan 銀行借款 gj6"U{D
bank overdraft 銀行透支 .}Bb
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bankers acceptance 銀行承兌 K8284A8v
bankruptcy 破產 bsqoR8
bearer 持票人 (:-DuUt
beneficiary 受益人 "]zq<LmX
bequest 遺產 ,,fLK1
bill 票據 F^`sIrZvs
bill of exchange 匯票 b*P\a
bill of lading 提單 ag|d_;
bills discounted 貼現票據 ~5p
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bills payable 應付票據 f4@Dn
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bills receivable 應收票據 Y*w<~m
board of directors 董事會 UT[KwM{y
bonds 債券 L d#
bonus 紅利 "GZhr[AW
book value 賬面價值 :V+t|@m5l
bookkeeper 簿記員 ~a/yLI"'g
bookkeeping 簿記 , aawtdt/
branch office general ledger 支店往來賬戶 /91H!s
broker 經紀人 Y`lC4*g
brought down 接前 _ogT(uYyr
brought forward 接上頁 CZwZ#WV6
budget 預算 }"q1B
by-product 副產品 %pTbJaM\U
by-product sales 副產品銷售 5
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capital 股本 1AoBsEnd
capital income 資本收益 .z+QyNc:
capital outlay 資本支出 EWH'x$z_q
capital stock 股本 p9l&K/
capital stock certificate 股票 [DjdR_9*I
carried down 移後 fFSW\4JD=
carried forward 移下頁 U$0#j
cash 現金 mRQ F5W6
cash account 現金賬戶 =_
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cash in bank 存銀行現金 sjShm
cash on delivery 交貨收款 9dKrE_zK:
cash on hand 庫存現金 zZ;tSKL
cash payment 現金支付 &yVii^
cash purchase 現購 ?
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cash sale 現沽 (CuaBHR
cashier 出?#123;員 1iF
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cashiers check 本票 E37`g}ZS
certificate of deposit 存款單折 VZ_4B *D
certificate of indebtedness 借據 Q#:,s8TW[
certified check 保付支票 XPWK"t01
certified public accountant 會計師 eDTEy;^o
charges 費用 /xf%Rp4}
charge for remittances 匯水手續費 -*?a*q/#nQ
charter 營業執照 vQBfT% &Q-
chartered accountant 會計師 F Fg0}
chattles 動產 N15{7,
check 支票 '<1T>|`/t
che stub 支票存根 [lyB@) 6.
closed account 己結清賬戶 LX*T<|c`'
closing 結算 n%"s_W'E
closing entries 結賬紀錄 O- r"G
closing stock 期末存貨 3~Ipcr
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closing the book 結賬 8?I(wn
columnar journal 多欄日記賬 wPqIy}-
combination 聯合 *h-nI=
commission 佣金 ??1V__w
commodity 商品 {u9VHAXCf
common stock 普通股 j g$%WAEb
company 公司 dVCBpCxI
compensation 賠償 #( X4M{I
compound interest 複利 :Q&8DC#]
consignee 承銷人 p|AIz3
consignment 寄銷 K6|*-Wo.
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 Kr]F+erJe
consolidated profit and loss account 合併損益表 ;t*45
consolidation 合併 7i6-Hq
construction cost 營建成本 "p$`CUtI
construction revenue 營建收入 $ n
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contract 合同 ^>k [T.
control account 統制賬戶 zL)m!:_
copyright 版權 qIO)Z
corporation 公司 OZk(VMuI
cost 成本 :X2B+}6_&
cost accounting 成本會計 fdp/cwd
cost of labour 勞工成本 e ~*qi&,4
cost of production 生產成本 H;IG\k6C
cost of manufacture 製造成本 7,Z%rqf\)
cost of sales 銷貨成本 !:e}d+F
cost price 成本價格 rxm!'.+
credit 貸方 F=d#$-yg
credit note 收款通知單 })T_D\2M
creditor 債權人 bU_9GGG|
crossed check 橫線支票 X "1q$xwc
current account 往來活期賬戶 qZA?M=NT?
current asset 流動資產 hc~--[1c:
current liability 流動負債 *^" 4 )
current profit and loss 本期損益 46
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debit 借方 :5h&f
debt 債務 n%Nf\z
debtor 債務人 Pi)`[\{
deed 契據 N}\$i&Vi
deferred assets 遞延資產 yrkd#
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deferred liabilities 遞延負債 1 ht4LRFi
delivery 交貨 "C}nS=]8m
delivery expense 送貨費 wf8vKl#Kfw
delivery order 出貨單 &\c
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demand draft 即期匯票 dsJ}C|N
demand note 即期票據 (lEWnf=2h
demurrage charge 延期費 ~v+&
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deposit 存款 Y@#~8\_
deposit slip 存款單 $K;4=zN>t:
depreciation 折舊 f9OVylm
direct cost 直接成本 _!w# {5~
direct labour 直接人工 @c7 On)sy
director 董事 T<p>:$vo
discount 折扣 m,*t}j0 7
discount on purchase 進貨折扣 8]2S'mxE
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