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。 !4f0VQI
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acceptance 承兌 n^AQ!wC
account 賬戶 ^l4=/=RR
accountant 會計員 *g<D p2`
accounting 會計 gOA
accounting system 會計制度 4j'cXxo
accounts payable 應付賬款 ~)JNevLZ
accounts receivable 應收賬款 VY5/C;0^h
accumulated profits 累積利益 >wpC45n)9N
adjusting entry ?#123;整記錄 m*MfGj(
adjustment ?#123;整 gz? ]]-H
administration expense 管理費用 lklMdsIdj
advances 預付 ,5_Hen=PI
advertising expense 廣告費 AVys`{*c
agency 代理 S6r$n
agent 代理人 ]HK|xO(
agreement 契約 U]Vu8
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allotments 分配數 ;U=RV&
allowance 津貼 OXs-gC{b
amalgamation 合併 Tc DkKa
amortization 攤銷 Xk_xTzJ
amortized cost 應攤成本
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annuities 年金 VE<&0d<
applied cost 已分配成本 0P<bS?e<l
applied expense 已分配費用 q7
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applied manufacturing expense 己分配製造費用 pk*c
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apportioned charge 攤派費用
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appreciation 漲價 >t,BNsWB
article of association 公司章程 G02(dj
assessment 課稅 SJRiMR_F~
assets 資產 RY(\/W#$
attorney fee 律師費 8T:|~%Sw
audit 審計 Xq9n-;%zL
auditor 審計員 ?]'Rz\70
average 平均數 Jbud_.h9
average cost 平均成本 3:f<cy
bad debt 壞賬 @"9^U_Qf1z
balance 餘額 1Y"[Qs]"mU
balance sheet 資產負債表 Z)6gh{B08
bank account 銀行賬戶 J1^6p*]GX
bank balance 銀行結存 4 |ryt4B
bank charge 銀行手續費 lH6zZ8rh
bank deposit 銀行存款 d?RKobk
bank discount 銀行貼現 w
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bank draft 銀行匯票 uM\(#jZ
bank loan 銀行借款 7T]}<aK<c[
bank overdraft 銀行透支 8,BNs5
bankers acceptance 銀行承兌 p4
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bankruptcy 破產 V=pg9KR!T
bearer 持票人 sD,[,6(
beneficiary 受益人 Vj7(6'Hg
bequest 遺產 h\k!X/
bill 票據 <n iq*
bill of exchange 匯票 NJG-~w
bill of lading 提單 @aU%1h5W;l
bills discounted 貼現票據 \$o!M1j
bills payable 應付票據 IS`1}i$1%
bills receivable 應收票據 }b-"[TDEF
board of directors 董事會 OTA @4~{C
bonds 債券 ]VifDFL}
bonus 紅利 ;?>xuC$
book value 賬面價值 fLj#+h-!
bookkeeper 簿記員 }JXAG/<
bookkeeping 簿記 }[P1Va[!
branch office general ledger 支店往來賬戶 fZ2>%IxG}
broker 經紀人 yIBT*,4
brought down 接前 2f8fA'|O
brought forward 接上頁 / vI sX3v
budget 預算 Y%v?ROql
by-product 副產品 *]Nd
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by-product sales 副產品銷售 - Dm/7Sxd`
capital 股本 G 3HmLz
capital income 資本收益 uV r6tb1
capital outlay 資本支出 D
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capital stock 股本 uFDJRQJ<
capital stock certificate 股票 6b9 oSY-8
carried down 移後 T6[];|%W
carried forward 移下頁 <StyO[
cash 現金 b
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cash account 現金賬戶 wu5]S)?*
cash in bank 存銀行現金 xEN
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cash on delivery 交貨收款 qJ=4HlLno
cash on hand 庫存現金 EQDsbG0x
cash payment 現金支付 =W(mZ#*vdY
cash purchase 現購 zQJ9V\0
cash sale 現沽 ]iewukB4
cashier 出?#123;員 v\>!J?
cashiers check 本票 UPs*{m
certificate of deposit 存款單折 !424K-nW
certificate of indebtedness 借據 ?\MvAG7Y
certified check 保付支票 lwEJ)Bv
certified public accountant 會計師 jm1f,=R
charges 費用 q@K;u[zFK
charge for remittances 匯水手續費 8X":,s!
charter 營業執照 %xtTh]s
chartered accountant 會計師 \_pP:e
chattles 動產 8W$uw~|dw
check 支票 }D_h*9
che stub 支票存根 uGIA4CUm
closed account 己結清賬戶 "'us.t.
closing 結算 %N#8D<ULd
closing entries 結賬紀錄 !|hxr#q=4
closing stock 期末存貨 [5
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closing the book 結賬 j(4BMk
columnar journal 多欄日記賬 H79XP. TtE
combination 聯合 '
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commission 佣金 km1{Oh
commodity 商品 q<mDs$^K
common stock 普通股 ]J;pUH+u
company 公司 X~ n=U4s}O
compensation 賠償 J%d\ 7
compound interest 複利 vzl+0"
consignee 承銷人 _5'OQ'P2
consignment 寄銷 h#Cq-^D#~
consignor 寄銷人 CL{R.OA
consolidated balance sheet 合併資產負債表 qgd#BJ=
consolidated profit and loss account 合併損益表 W]kh?+SZ
consolidation 合併 8&g|iG
construction cost 營建成本 tZlz0BY!
construction revenue 營建收入 H)&6I33`
contract 合同 [)V&$~xW
control account 統制賬戶 UxI0Of&:
copyright 版權 &z[39Q{~
corporation 公司 Q2sX7
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cost 成本 G}1?lO_d`
cost accounting 成本會計 Fm(~Vt;%u
cost of labour 勞工成本 .v<c_~y
cost of production 生產成本 aBk~/
cost of manufacture 製造成本 CR*R'KX D%
cost of sales 銷貨成本 //63?s+
cost price 成本價格 N1rBpt
credit 貸方 MW|Qop[
credit note 收款通知單 Ws'OJ1
creditor 債權人 F(*~[*Ff
crossed check 橫線支票 7Io]2)V
current account 往來活期賬戶 16"eyt>
current asset 流動資產 Lc ,te1
current liability 流動負債 }HB)%C50.
current profit and loss 本期損益 yi`Z(j;
debit 借方 `p`)D6
debt 債務
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debtor 債務人 u^H: z0
deed 契據 e%#(:L
deferred assets 遞延資產 b~?FV>gl
deferred liabilities 遞延負債
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delivery 交貨 C' x?riJ/
delivery expense 送貨費 {=Y%=^! s
delivery order 出貨單 iHy=92/Ww
demand draft 即期匯票 k$`~,LJ p
demand note 即期票據 Bw2-4K\"kc
demurrage charge 延期費 ]O
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deposit 存款 UN{_f)E?
deposit slip 存款單 U
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depreciation 折舊 b e[KNrO
direct cost 直接成本 QI*Y7R~<
direct labour 直接人工 IV$pA`|V
director 董事 .{+<o
discount 折扣 # Vz9j
discount on purchase 進貨折扣 EVc
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