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。 <UsFB F
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acceptance 承兌 BLaF++Fop
account 賬戶 f(S9>c2
accountant 會計員 D`hl}
accounting 會計 W=G8l%
accounting system 會計制度 o{]2W `0r
accounts payable 應付賬款 (sDZ&R
accounts receivable 應收賬款 9t8NK{
accumulated profits 累積利益 n Nu~)X
adjusting entry ?#123;整記錄 Oz{FM6
adjustment ?#123;整 db*yA@2Lg
administration expense 管理費用 pf% yEz
advances 預付 e92,@
advertising expense 廣告費 W79Sz}):
agency 代理 .o#A(3&n
agent 代理人 LS:^K
agreement 契約 3kzO
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allotments 分配數 xyzYY}PS
allowance 津貼 (4f]<Qt
amalgamation 合併 _9f7@@b
amortization 攤銷 GHWt3K:*w
amortized cost 應攤成本 He9Er
annuities 年金 )Szn,
applied cost 已分配成本 "UYlC0 S\
applied expense 已分配費用 dD351!-
applied manufacturing expense 己分配製造費用 1`Z:/]hl
apportioned charge 攤派費用 u~8=ikn+T
appreciation 漲價 `a6AES'w$
article of association 公司章程 _s18^7
assessment 課稅 ]WYddiF
assets 資產 6c6w w"
attorney fee 律師費 {[pzqzL6
audit 審計 Xk] uXx:TN
auditor 審計員 Suo%u
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average 平均數 Nr"gj$v
average cost 平均成本 7 I/a
bad debt 壞賬 Egt !N
balance 餘額 Cu!S|Xj.
balance sheet 資產負債表 @rP#ktz]
bank account 銀行賬戶 vd9PB N
bank balance 銀行結存 "M3S
bank charge 銀行手續費 +[Izz~_p
bank deposit 銀行存款 cv5+[;(b
bank discount 銀行貼現 50e
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bank draft 銀行匯票 Hb3..o:
bank loan 銀行借款 MK.TBv
bank overdraft 銀行透支 "_0sW3rG
bankers acceptance 銀行承兌 C1==a FD
bankruptcy 破產 MX"M2>" pT
bearer 持票人 }SFmv},Ij
beneficiary 受益人 OUhlQq\
bequest 遺產 s|][p|
bill 票據 8I~*9MUp
bill of exchange 匯票 p`Ok(C_
bill of lading 提單 .npD<*
bills discounted 貼現票據 2WS Wfh
bills payable 應付票據 Mtaky=l8~I
bills receivable 應收票據 *|OUd7P:hU
board of directors 董事會 %O9P|04]3
bonds 債券 0DaKd<Scv
bonus 紅利 /Yj; '\3
book value 賬面價值 ?aQVaw&L!7
bookkeeper 簿記員 W'PW;.,
bookkeeping 簿記 [:/mjO K
branch office general ledger 支店往來賬戶 JMfv|>=
broker 經紀人 06 an(&a9
brought down 接前 ; EsfHCi)
brought forward 接上頁 8&:dzS
budget 預算 .[
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by-product 副產品 S;"$02]
by-product sales 副產品銷售 B A
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capital 股本 ]P2Wa
capital income 資本收益 a+B3`6
capital outlay 資本支出 p#N2K{E
capital stock 股本 VVe^s|~Z
capital stock certificate 股票 jA3xDbM
carried down 移後 MSb0J `
carried forward 移下頁 WtlLqD!_D
cash 現金 nj#kzD[n>
cash account 現金賬戶 * Na8w'Q
cash in bank 存銀行現金 %~\I*v04
cash on delivery 交貨收款 LYuMR,7E
cash on hand 庫存現金 ),@m
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cash payment 現金支付 ;73{n*a$
cash purchase 現購 g6h=Q3@
cash sale 現沽 f9HoQDFsM
cashier 出?#123;員 7WHq'R{@
cashiers check 本票 {
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certificate of deposit 存款單折 =&mdxKoT0
certificate of indebtedness 借據 z>HM$n`YD
certified check 保付支票 @Ll^ze&HI
certified public accountant 會計師 6n^vG/.M
charges 費用 ;m"R.Q9*
charge for remittances 匯水手續費 ahR-^^'$
charter 營業執照 ;Ouu+#s
chartered accountant 會計師 IIAm"=*
chattles 動產 q+)s
check 支票 +
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che stub 支票存根 yW;]J87*
closed account 己結清賬戶 k^%F4d3z@C
closing 結算 ={I(
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closing entries 結賬紀錄 -l<[CI
closing stock 期末存貨 U3p Mv|b
closing the book 結賬 |iVw7M:
columnar journal 多欄日記賬 `L"l{^cH
combination 聯合 ,ysn7Y{Y
commission 佣金 +2m\Sv V
commodity 商品 H,)2Ou-Wn
common stock 普通股 GC@U['
company 公司 "9,+m$nj
compensation 賠償 }^PdW3O*m,
compound interest 複利 %`j2?rn
consignee 承銷人 ~t^'4"K*
consignment 寄銷 {+ WI>3
consignor 寄銷人 mam(h{f$
consolidated balance sheet 合併資產負債表 G}`Hu_ [\)
consolidated profit and loss account 合併損益表 eSSv8[u
consolidation 合併 ?r R,
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construction cost 營建成本 ZRYHsl{F+
construction revenue 營建收入 (oB9$Zz!t
contract 合同 nn/_>%Y
control account 統制賬戶
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copyright 版權 A"T*uv|
corporation 公司 #po
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cost 成本 lLZ?&z$
cost accounting 成本會計 w]Ci%W(
cost of labour 勞工成本 vH vwH
cost of production 生產成本 xJ)vfo
cost of manufacture 製造成本 \E,Fe:/g
cost of sales 銷貨成本 3qq6X?y*
cost price 成本價格 ~'/_q4
credit 貸方 !Baq4V?KN
credit note 收款通知單 / Hexv#3
creditor 債權人 D4ud|$s1
crossed check 橫線支票 S.NLxb/
current account 往來活期賬戶 ' q{|p+
current asset 流動資產 0& ?/TSC
current liability 流動負債 q}%;O
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current profit and loss 本期損益 fQ~YBFhlr
debit 借方 e[J0+
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debt 債務 -_~T;cj6
debtor 債務人 b+mh9q'5E
deed 契據 2bt2h.a
deferred assets 遞延資產 .p(~/MnO
deferred liabilities 遞延負債 _z \PVTT
delivery 交貨 u6BLhyS
delivery expense 送貨費 fm'Qifq^
delivery order 出貨單 x 0x/2re
demand draft 即期匯票 D[R<H((
demand note 即期票據 1R"ymWg"
demurrage charge 延期費 P7kb*
deposit 存款 dtUt2r)6L;
deposit slip 存款單 #[ hJm'G
depreciation 折舊 )qx,>PL
direct cost 直接成本 i:,37INMt
direct labour 直接人工 i3 n0W1~
director 董事 cdfvc0
discount 折扣 gDjs:]/YR
discount on purchase 進貨折扣 zq&,KZ
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