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。 ]Az >W*Y
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acceptance 承兌 5h&8!!$[
account 賬戶 I5mS!m/X
accountant 會計員 tx.sUu6
accounting 會計 Ue7~rPdlR
accounting system 會計制度 lq~n*uwO}t
accounts payable 應付賬款 _
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accounts receivable 應收賬款 bZ
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accumulated profits 累積利益 (DU{o\=
adjusting entry ?#123;整記錄 6 S8#[b
adjustment ?#123;整 5o?bF3
administration expense 管理費用 qlu yJpt
advances 預付 P;GUGG*W
advertising expense 廣告費 P&K~wP]
agency 代理 A+'j@c\&!
agent 代理人 Oo E@30+
agreement 契約 ZHT.+X:_
allotments 分配數 ]Q+Tm2{
allowance 津貼 JW$#~"@r
amalgamation 合併 R[b?kT-%
amortization 攤銷 m2_
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amortized cost 應攤成本 [p(Y|
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annuities 年金 ,E_hG3}}
applied cost 已分配成本 PpbW+}aCF
applied expense 已分配費用 bz@4obRqf
applied manufacturing expense 己分配製造費用 W>Zce="_gN
apportioned charge 攤派費用 t{$t3>p-t
appreciation 漲價 {W0@lMr
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article of association 公司章程 R{.k
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assessment 課稅 8g<3J-7Mm
assets 資產 $
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attorney fee 律師費 ruoiG?:T
audit 審計 !=ZbBUJF
auditor 審計員 .; :[sv)
average 平均數 N-suBRnW
average cost 平均成本 U!('`TYe
bad debt 壞賬 KNV$9&Z
balance 餘額 &AW?!rH
balance sheet 資產負債表 ztf (.~
bank account 銀行賬戶 !d ZHG
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bank balance 銀行結存 *-2u0 %
bank charge 銀行手續費 ]R0^
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bank deposit 銀行存款 R!:1{1
bank discount 銀行貼現 IKpNc+;p
bank draft 銀行匯票 JI
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bank loan 銀行借款 !x>P]j7A}Y
bank overdraft 銀行透支 MLUq"f~ N
bankers acceptance 銀行承兌 vQA: \!
bankruptcy 破產 X_XqT
bearer 持票人 55Jk "V#8
beneficiary 受益人 ^58'*13ZL
bequest 遺產 m~#O
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bill 票據 Hq=RtW2
bill of exchange 匯票 % nJ'r?+h
bill of lading 提單 n*U1
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bills discounted 貼現票據 t0/fF'GZD
bills payable 應付票據 Y]P]^3
bills receivable 應收票據 DI+kO(S
board of directors 董事會 Ry,jPw5<
bonds 債券 k)'c$
bonus 紅利 8%Pjx7'<
book value 賬面價值 "",V\m
bookkeeper 簿記員 ]U]{5AA6
bookkeeping 簿記 }nuhLt1
branch office general ledger 支店往來賬戶 o <sX6a9e
broker 經紀人 UA}k"uM
brought down 接前 %A?Ym33
brought forward 接上頁 ;[&g`%-H<
budget 預算 [&6l=a
by-product 副產品 "{|9Yis=
by-product sales 副產品銷售 6Vi #O^>
capital 股本 ]ZZ7j
capital income 資本收益 <vO
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capital outlay 資本支出 HnrT;!C~
capital stock 股本 )t0t*xu#
capital stock certificate 股票 a(!:a+9WOP
carried down 移後 r'-)@|
carried forward 移下頁 ?:~
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cash 現金 #}l}1^$
cash account 現金賬戶 gZ:)l@ Wu
cash in bank 存銀行現金 WC0@g5;1[
cash on delivery 交貨收款 ,0;E_i7
cash on hand 庫存現金 UEt#;e
cash payment 現金支付 W.{#Pg1Da
cash purchase 現購 @:X~^K.
cash sale 現沽 gQ h;4v
cashier 出?#123;員 WnU"&XZ
cashiers check 本票 }fUV*U:3
certificate of deposit 存款單折 TAIcp*)ZM
certificate of indebtedness 借據 ybcQ,e
certified check 保付支票 |v:8^C7
certified public accountant 會計師 @zW'!Ol
charges 費用 =DUs
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charge for remittances 匯水手續費 D O(FG-R
charter 營業執照 (WX,&`a<$
chartered accountant 會計師 b2duC
chattles 動產 9-I;'
check 支票 3@_je)s
che stub 支票存根 c"v#d9
closed account 己結清賬戶 bo`w(h_
closing 結算 %
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closing entries 結賬紀錄 i` n,{{x&4
closing stock 期末存貨 iE0A-;:5
closing the book 結賬 79z(n[^
columnar journal 多欄日記賬 l0 rZril
combination 聯合 M
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commission 佣金 -aXV}ZY"
commodity 商品 Rq<T2}K
common stock 普通股 T[*
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company 公司 kbOdg:
compensation 賠償 $*{PUj
compound interest 複利 /k l0(='
consignee 承銷人 =AUR]&_B
consignment 寄銷 <{JHFU`^
consignor 寄銷人 J#!:Z8b
consolidated balance sheet 合併資產負債表 Gmf.lHr$%
consolidated profit and loss account 合併損益表 @_YlHe&W
consolidation 合併 S2@[F\|r
construction cost 營建成本 l!EfvqWX
construction revenue 營建收入 !Z`~=n3bk
contract 合同 oOnk,U
control account 統制賬戶 ,g;~:
copyright 版權 ~ucOQVmz@
corporation 公司 >| rID
cost 成本 y}R{A6X)
cost accounting 成本會計 a{mtG{Wc
cost of labour 勞工成本 }[SWt3qV1
cost of production 生產成本 k^:$ETW2
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cost of manufacture 製造成本 *}$T:kTH
cost of sales 銷貨成本 <}L`d(E@f
cost price 成本價格 Nc,"wA
credit 貸方
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credit note 收款通知單 1>[3(o3t
creditor 債權人 =\eM
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crossed check 橫線支票 z
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current account 往來活期賬戶 (dLt$<F
current asset 流動資產 :MV]OLRM
current liability 流動負債 7
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current profit and loss 本期損益 ;oH17
debit 借方 HpC|dtro
debt 債務 By]XD~gcP
debtor 債務人 k3da*vwE
deed 契據 _>9|"seR
deferred assets 遞延資產 a]>gDDF
deferred liabilities 遞延負債 C7dy{:y`
delivery 交貨 $6Lgaz
delivery expense 送貨費 mVcpYyD|k
delivery order 出貨單
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demand draft 即期匯票 rW0# 6
demand note 即期票據 V7G?i\>
demurrage charge 延期費 >k,bHGj?
deposit 存款 !h4S`2oZ/
deposit slip 存款單 @F]6[
depreciation 折舊 ;cH|9m:Y
direct cost 直接成本 /V+N
direct labour 直接人工 "CapP`:
director 董事 ^/47*vcN5
discount 折扣 KdHR.;*
discount on purchase 進貨折扣 7hZCh,O
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