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。 Y pp>7J/
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acceptance 承兌 Ye,E7A*L
account 賬戶 WSh+5](:
accountant 會計員 7?F0~[eGG
accounting 會計 =b6Q2s,i
accounting system 會計制度 #2n>J'}
accounts payable 應付賬款 F*(<`V
accounts receivable 應收賬款 uWgY+T
accumulated profits 累積利益 rH & ^SNc
adjusting entry ?#123;整記錄 PInU-"gG
adjustment ?#123;整 F9Mv$g79
administration expense 管理費用 sl`\g1<{`
advances 預付 eH75:`
advertising expense 廣告費 Xd{"+'29
agency 代理 r`mfLA]d
agent 代理人 O'_D*?
agreement 契約 (?$
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allotments 分配數 ;i\i+:=
allowance 津貼 )=2iGEVW
amalgamation 合併 (L
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amortization 攤銷 M$|^?U>cm
amortized cost 應攤成本 A5/Q:8b
annuities 年金 [1l ,I
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applied cost 已分配成本 v vOG]2z
applied expense 已分配費用 {PdyKgM
applied manufacturing expense 己分配製造費用 Xul<,U~w6
apportioned charge 攤派費用 }oloMtp
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appreciation 漲價 1?Wk qQ
article of association 公司章程 cO_En`F
assessment 課稅 Bg Uf:PT
assets 資產 _0ep[r
attorney fee 律師費 >P/.X^G0
audit 審計 qm]k
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auditor 審計員 ^ WidA-
average 平均數 ~
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average cost 平均成本 7H9&\ur9+
bad debt 壞賬 ? !cUAa>iH
balance 餘額 ..;}EFw5
balance sheet 資產負債表 epR7p^`7
bank account 銀行賬戶 jDOB
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bank balance 銀行結存 sBB>O@4
bank charge 銀行手續費 l3rr2t
bank deposit 銀行存款 wxN'Lv=R
bank discount 銀行貼現 [|E
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bank draft 銀行匯票 "0pu_
bank loan 銀行借款 [3}m
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bank overdraft 銀行透支 &Z#g/Hc
bankers acceptance 銀行承兌 YyjnyG
bankruptcy 破產 AEp|#H'
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bearer 持票人 IP9mv`[
beneficiary 受益人 L;wzvz\+
bequest 遺產 [y&yy|*\
bill 票據 Gdb6 U{
bill of exchange 匯票 +?DP r
bill of lading 提單 j/ow8Jmc*
bills discounted 貼現票據 ?45bvkCT
bills payable 應付票據 -Uh3A\#(
bills receivable 應收票據 |W:xbtPNy
board of directors 董事會 9jBP|I{xI
bonds 債券 W&T-E,
bonus 紅利 $!H;,Jxv
book value 賬面價值 )E;B'^RVR
bookkeeper 簿記員 F4 `ud;1H
bookkeeping 簿記 :G!i]1x<
branch office general ledger 支店往來賬戶 *QH@c3vUe\
broker 經紀人 4l_!OUvt
brought down 接前 {mr!E
brought forward 接上頁 =c8xg/
budget 預算 =CgcRxng
by-product 副產品 RoS&oGYqR
by-product sales 副產品銷售 PFq1Zai}n|
capital 股本 5%Hw,h
capital income 資本收益 14Y_ oH9
capital outlay 資本支出 leR-oeSO
capital stock 股本 ps[HvV"
capital stock certificate 股票 9kZ[Z
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carried down 移後 NGIt~"e7R4
carried forward 移下頁 ' d' Dlg
cash 現金 }V
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cash account 現金賬戶 <A@}C+
cash in bank 存銀行現金 P'l'[Kz{'
cash on delivery 交貨收款 EX@wenR
cash on hand 庫存現金 +&bJhX
cash payment 現金支付 Kg?(Ax4
cash purchase 現購 v'=$K[_
cash sale 現沽 [
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cashier 出?#123;員 x
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cashiers check 本票 K@U[x,Sx
certificate of deposit 存款單折 N)CM^$(T|
certificate of indebtedness 借據 nM#/uuRl|
certified check 保付支票 {8]Yqx)1]]
certified public accountant 會計師 'vCl@x$
charges 費用 O2N7qV3U,
charge for remittances 匯水手續費 6Uh_&?\%
charter 營業執照 u]0{#wu;g
chartered accountant 會計師 ^`iqa-1
chattles 動產 1zIX
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check 支票 Q8|
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che stub 支票存根 S,0h
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closed account 己結清賬戶 =2XAQiUR\
closing 結算 AdU0 sZ+&c
closing entries 結賬紀錄 C}jFR] x)
closing stock 期末存貨 %/; *Ewwb
closing the book 結賬 Y[sBVz'j5
columnar journal 多欄日記賬 OKi}aQ2R*
combination 聯合 @3*S:;x
commission 佣金 h8XoF1wuw
commodity 商品 Z; 6N7U
common stock 普通股 7!sR%h5p
company 公司 >uLWfk+y1
compensation 賠償 ;}B6`v
compound interest 複利 {HO,d{{
consignee 承銷人 1L;3e@G
consignment 寄銷 #M ;j*IBl*
consignor 寄銷人 K&4FFZ
consolidated balance sheet 合併資產負債表 +,xluwv$ 9
consolidated profit and loss account 合併損益表 CXiDe)|<E
consolidation 合併 (4f]<Qt
construction cost 營建成本 @o
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construction revenue 營建收入 GAP,$xAaW
contract 合同 He9Er
control account 統制賬戶 )Szn,
copyright 版權 "UYlC0 S\
corporation 公司 D]=V6l=
cost 成本 1`Z:/]hl
cost accounting 成本會計 u~8=ikn+T
cost of labour 勞工成本 :lU#Dm]
cost of production 生產成本 e+~@"^|
cost of manufacture 製造成本 l6T^e@*
cost of sales 銷貨成本 J.(mg
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cost price 成本價格 9;Q
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credit 貸方 Bv xLbl}
credit note 收款通知單 X
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creditor 債權人 U6?3 z
crossed check 橫線支票 A$3ll|%j
current account 往來活期賬戶 ~F"w
current asset 流動資產 }v xRjO,
current liability 流動負債 &|fPskpy
current profit and loss 本期損益 }D]y-BbA.
debit 借方 laR
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debt 債務 U<|*V5
debtor 債務人 I]ZksC
deed 契據 Nt,:`o |
deferred assets 遞延資產 \MDhm,H<
deferred liabilities 遞延負債 RF }R~m9]
delivery 交貨 9fy[%M
delivery expense 送貨費 q
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delivery order 出貨單 cO8yu`4!e
demand draft 即期匯票 |R;`
demand note 即期票據 bjBXs;zr@\
demurrage charge 延期費 PDpuHHB
deposit 存款 zeshM8=
deposit slip 存款單 /H*[~b
depreciation 折舊 1*?XI
direct cost 直接成本 U!jRF
direct labour 直接人工 Mw`S.M. B
director 董事 P>EG;u
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discount 折扣 ;w;+<
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discount on purchase 進貨折扣 /b]+RXvxj
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