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。 tYF$#Nor#k
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acceptance 承兌 hLCsQYNDU
account 賬戶 n&3iz05}
accountant 會計員 pFG]IM7o/u
accounting 會計 8U8P
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accounting system 會計制度 3{I=.mUUm
accounts payable 應付賬款 Z+OAs0}mV
accounts receivable 應收賬款 lrq>TJEcx
accumulated profits 累積利益 ^V_ku@DY
adjusting entry ?#123;整記錄 nqBG]y aI
adjustment ?#123;整 Au~+Zz|mQ
administration expense 管理費用 OA\vT${5
advances 預付 6oPUYn-
advertising expense 廣告費 !^
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agency 代理 I=Gr^\x=
agent 代理人 <aD'$(N5
agreement 契約 EolE?g@l8
allotments 分配數 nYo
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allowance 津貼 xn0s`I[
amalgamation 合併 Ka[Sm|-q
amortization 攤銷 v/QEu^C
amortized cost 應攤成本 v#{G8'+%
annuities 年金 &h98.A*&
applied cost 已分配成本 gNG0k$nP
applied expense 已分配費用 Cmp{F N"o
applied manufacturing expense 己分配製造費用 \H},ouU
apportioned charge 攤派費用 W9:fKP
appreciation 漲價 $1:}(nO,
article of association 公司章程 OaX HJ^k
assessment 課稅 @&/s~3
assets 資產 gK&5HTo
attorney fee 律師費 ^\xCqVk_R
audit 審計 "it`X
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auditor 審計員 ^p{A!I!
average 平均數 $`-SVC
average cost 平均成本 S.zg&
bad debt 壞賬 BYhmJC|
balance 餘額 R
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balance sheet 資產負債表 Nv}U/$$S
bank account 銀行賬戶 6{Krw\0
bank balance 銀行結存 3sd{AkD^
bank charge 銀行手續費 m^W*[^p
bank deposit 銀行存款 R !:eYoQ
bank discount 銀行貼現 ,(1vEE[9-
bank draft 銀行匯票 n23%[#,r
bank loan 銀行借款 FN{H\W1cf
bank overdraft 銀行透支 E#IiyZ
bankers acceptance 銀行承兌 u K+9gTv
bankruptcy 破產 B]+7 JB
bearer 持票人 nsM>% +o
beneficiary 受益人 v
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bequest 遺產 )&b}^1
bill 票據 [XA&&EcU
bill of exchange 匯票 Y3 Pz00x
bill of lading 提單 N2+mN0k;
bills discounted 貼現票據 y@2vY[)3s
bills payable 應付票據 &etL&s v
bills receivable 應收票據 j\i;'t}8g
board of directors 董事會 (Von;U
bonds 債券 P>yG/:W;
bonus 紅利 /6i Tq^.%
book value 賬面價值 MbT
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bookkeeper 簿記員 KNO*)\
bookkeeping 簿記 E-BOIy,
branch office general ledger 支店往來賬戶 rw40<SS"Z
broker 經紀人 02]8|B(E90
brought down 接前 bv:0EdVr
brought forward 接上頁 ;L\!g%a
budget 預算 T2/v}
by-product 副產品 z<3}T
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by-product sales 副產品銷售 B^_$
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capital 股本 =DmPPl{
capital income 資本收益 )sY$\^'WY
capital outlay 資本支出 ~x+:44*
capital stock 股本 L:k@BCQM
capital stock certificate 股票
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carried down 移後 }QApeZd+q
carried forward 移下頁 (F4d Fh
cash 現金 >h/)r6
cash account 現金賬戶 ?h>%Ix
cash in bank 存銀行現金 n{qa ]3
cash on delivery 交貨收款 U&d-? PI
cash on hand 庫存現金 ;ZE<6;#3IP
cash payment 現金支付
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cash purchase 現購 |2+F I<v4
cash sale 現沽 y<'2BTf
cashier 出?#123;員 6a 2w-}Fs
cashiers check 本票 ]6i_d
certificate of deposit 存款單折 mTb2d?NS
certificate of indebtedness 借據 btB(n<G2#
certified check 保付支票 n'x`oI)
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certified public accountant 會計師 $fj"*
charges 費用 |aOnV,}
charge for remittances 匯水手續費 '%eaK_+7
charter 營業執照 U#FJ8CD&u
chartered accountant 會計師 tswG"1R
chattles 動產 2\iD;Z#gM
check 支票 +
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che stub 支票存根 l+3%%TV@L
closed account 己結清賬戶 BHRrXC\
closing 結算 i+T0}M<
closing entries 結賬紀錄 ([4{n
closing stock 期末存貨 CpP$HrQ
closing the book 結賬 ]>S$R&a
columnar journal 多欄日記賬 =Y=^]ayO/
combination 聯合 oN1wrf}Sh
commission 佣金 @]VvqCk
commodity 商品 ,uqbS
common stock 普通股 rTH[?mkf4
company 公司 m?kIa!GM=
compensation 賠償 ^JF_;~C
compound interest 複利 ke;*uS
consignee 承銷人 NdED8 iRc
consignment 寄銷 =-1^K
consignor 寄銷人 >/OXC+=^4
consolidated balance sheet 合併資產負債表 XR=c
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consolidated profit and loss account 合併損益表 T$8$
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consolidation 合併 ~1wdAq`'a
construction cost 營建成本 W)Kpnb7
construction revenue 營建收入 >a anLLO
contract 合同 N-?|]4e/
control account 統制賬戶 NId~|&\
copyright 版權 ?` ZGM
corporation 公司 Lh9>8@ jf
cost 成本 C{I8Pio{b
cost accounting 成本會計 nD?M;XN
cost of labour 勞工成本 2M(PH]D
cost of production 生產成本 VkP:%-*#v
cost of manufacture 製造成本 Y[8co<p
cost of sales 銷貨成本 Wp9
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cost price 成本價格 J/P@m_Yx
credit 貸方 5KPPZmO
credit note 收款通知單 |Nx!g fU
creditor 債權人 Z@aL"@2]a
crossed check 橫線支票 'y@ 2,9
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current account 往來活期賬戶 d=5}^v#4
current asset 流動資產 .]P;fCQmM
current liability 流動負債 .1? i'8TF
current profit and loss 本期損益 aBtfZDCfzp
debit 借方 F+m4
debt 債務 Q j~W-^/ -
debtor 債務人 "62Ysapq+
deed 契據 {pJ@I=q
deferred assets 遞延資產 u{lDof>
deferred liabilities 遞延負債 i\R\bv[9
delivery 交貨 m&jt[
delivery expense 送貨費 Bw/H'Y
delivery order 出貨單 2Z9gOd<M~
demand draft 即期匯票 %IH|zSr)EM
demand note 即期票據 kFZu/HRI
demurrage charge 延期費 uc (yos
deposit 存款 y8WXp_\
deposit slip 存款單 G`JwAy r'
depreciation 折舊 =`.5b:e
direct cost 直接成本 NVh>Q>B$_
direct labour 直接人工 cS ;=_%~
director 董事 -0J<R;cVs
discount 折扣 BMsy}08dQ
discount on purchase 進貨折扣 mM^8
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