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。 %-u Ra\
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acceptance 承兌 iBlZw%zKP
account 賬戶 rO#WG}E<"
accountant 會計員 `rt?n|*QF
accounting 會計 ca~nfo
accounting system 會計制度 /q.iUwSK>
accounts payable 應付賬款 jpg$5jZ
accounts receivable 應收賬款 yffg_^fR
accumulated profits 累積利益 9k5$rK`
adjusting entry ?#123;整記錄
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adjustment ?#123;整 jN.'%5Q?H
administration expense 管理費用 K7o!,['W
advances 預付 e6O +hC]:
advertising expense 廣告費 k.UQT^.
agency 代理 @JF
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agent 代理人 lN@SfM4\
agreement 契約 ZcT%H*Ib]9
allotments 分配數 u/W
allowance 津貼 ~o"VZp
amalgamation 合併 5!GL"
amortization 攤銷 V)HX+D>
amortized cost 應攤成本 7-p9IFcA
annuities 年金 O+ ].'
applied cost 已分配成本 ji'NR
applied expense 已分配費用 Rn] `_[)*~
applied manufacturing expense 己分配製造費用 ^P)W/2
apportioned charge 攤派費用 .&
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appreciation 漲價 uU+R,P0
article of association 公司章程 xV]eEOiLM
assessment 課稅 Y`secUg
assets 資產 $?voQ&
attorney fee 律師費 99xs5!4s
audit 審計 ,\t:R
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auditor 審計員 TgFj-"L\
average 平均數 V_)G=#6Dy
average cost 平均成本 (f Gmjx
bad debt 壞賬 w4 R!aWLd
balance 餘額 |s<IZ2z]}R
balance sheet 資產負債表 .TI=3*`G
bank account 銀行賬戶 12W`7
bank balance 銀行結存 w]<a$C8*y:
bank charge 銀行手續費
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bank deposit 銀行存款 <oJM||ZA
bank discount 銀行貼現 -eZ$wn![
bank draft 銀行匯票 M|HW$8V3_2
bank loan 銀行借款 r8]y1
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bank overdraft 銀行透支 |@Cx%aEKU
bankers acceptance 銀行承兌 dp&8:jy
bankruptcy 破產 uv&??F]/
bearer 持票人 wNNInS6
beneficiary 受益人 YU*u!
bequest 遺產 Ib8*rL0p<L
bill 票據 A>C&`A=-
bill of exchange 匯票 B~\mr{|u
bill of lading 提單 nTy8:k ']
bills discounted 貼現票據 @e`%'
bills payable 應付票據 !c 3c%=W
bills receivable 應收票據 !z
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board of directors 董事會 Z4&,KrV
bonds 債券 8[PD`*w
bonus 紅利 pJnT \~o
book value 賬面價值 [i"6\p&
bookkeeper 簿記員 //x^[fkNq)
bookkeeping 簿記 [UP-BX(
branch office general ledger 支店往來賬戶 D90.z"N\i9
broker 經紀人 c >8IM
brought down 接前 O)2==_f\
brought forward 接上頁 v--Qbu
budget 預算 &3@{?K
by-product 副產品 ]U4)2s
by-product sales 副產品銷售 =sp5.-r
capital 股本 *h <_gn
capital income 資本收益 !Dc|g~km\
capital outlay 資本支出 ZmXO3,sf)
capital stock 股本 sf7~hN*
capital stock certificate 股票 /-{C,+cB
carried down 移後 3Ygt!
carried forward 移下頁 <6!;mb
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cash 現金 26e. H
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cash account 現金賬戶 GBh$nVn$
cash in bank 存銀行現金 &d%0[Ui`
cash on delivery 交貨收款 6h?v/\
cash on hand 庫存現金 `rWT^E@p5m
cash payment 現金支付 4~s{zob
cash purchase 現購 KxA^?,t[
cash sale 現沽 bXiOf#:''
cashier 出?#123;員 ?o>JX.Nl&7
cashiers check 本票 006qj.
certificate of deposit 存款單折 s%6{X48vY^
certificate of indebtedness 借據 $;J:kd;<
certified check 保付支票 g"KH~bN
certified public accountant 會計師 +o ;}*
charges 費用 6T`F'Fk[
charge for remittances 匯水手續費 Q>%{Dn\?
charter 營業執照 #M)SAe2
chartered accountant 會計師 ;YfKG8(0
chattles 動產 ,E._A(Z
check 支票 iXgy/>qgT
che stub 支票存根 j%q,]HCANh
closed account 己結清賬戶 C"gH>G
closing 結算 pXE'5IIN
closing entries 結賬紀錄 rL KwuZ
closing stock 期末存貨 aAi"
closing the book 結賬 Dt ~3Qd0
columnar journal 多欄日記賬 B-.QGf8K.
combination 聯合 _rN1(=J
commission 佣金 -(;<Q_'s{"
commodity 商品 r8wip\[
common stock 普通股 [YTOrN
company 公司 <@](uWu
compensation 賠償 ,q".d =6
compound interest 複利 Vlf =gP
consignee 承銷人 myvn@OsEw
consignment 寄銷 O: J;zv\
consignor 寄銷人 bT8 ?(Iu
consolidated balance sheet 合併資產負債表 9 aacW
consolidated profit and loss account 合併損益表 ,|7!/]0&
consolidation 合併 wBJP8wES=
construction cost 營建成本 -Uo"!o>x|
construction revenue 營建收入 ^5{0mn_4i
contract 合同 3
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control account 統制賬戶 `,7;2ZG~O
copyright 版權 .wPu
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corporation 公司 !uxma~ZH-
cost 成本 U#mrbW
cost accounting 成本會計 I;5:jT `
cost of labour 勞工成本 ~USU\dni
cost of production 生產成本 \Um &
cost of manufacture 製造成本 V|q`KOF
cost of sales 銷貨成本 k3-7Vyg
cost price 成本價格 @&F\ M}
credit 貸方 },& =r= B
credit note 收款通知單 [$]Kp9YD
creditor 債權人 cg|C S?
crossed check 橫線支票 bkSI1m3
current account 往來活期賬戶 |EpL~G_
current asset 流動資產 F<Y>
current liability 流動負債
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current profit and loss 本期損益 M!#[(:
debit 借方 Eo@b)h
debt 債務 pN-c9n4#j
debtor 債務人 VUbg{Rb)
deed 契據 Y )](jU%o
deferred assets 遞延資產 Z]\IQDC
deferred liabilities 遞延負債 %AV[vr,
delivery 交貨 bmd3fJb`r
delivery expense 送貨費 T/YvCbo
delivery order 出貨單 IS[&V&.n
demand draft 即期匯票 M!Wjfq
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demand note 即期票據 g>&b&X&Y_
demurrage charge 延期費 ,enU`}9V*
deposit 存款 Lk8NjK6
deposit slip 存款單 47
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depreciation 折舊 JZom#A.
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direct cost 直接成本 7zWr5U.
direct labour 直接人工 Ed ,O>(
director 董事 =.9uuF:
discount 折扣 kfQi}D'a
discount on purchase 進貨折扣 o8h1
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