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。 z$`=7 afp
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acceptance 承兌 *Rj>// A
account 賬戶 z8mR< q%`
accountant 會計員 Zi2NgVF
accounting 會計 gNzQ"W=
accounting system 會計制度 X1i6CEa<
accounts payable 應付賬款 z8= Gc$w!
accounts receivable 應收賬款 {`~{%2ayq7
accumulated profits 累積利益 g{f1JTJ7
adjusting entry ?#123;整記錄 HH2*12e
adjustment ?#123;整 W<B8P S$
administration expense 管理費用 E'&UWDh
advances 預付 ;vF8V`f
advertising expense 廣告費 zpIl'/i
agency 代理 GOa](oD}
agent 代理人 M:nXn7)+
agreement 契約 }jfU qqFd
allotments 分配數 .7Ys@;>B
allowance 津貼 ,$sq]_t
amalgamation 合併 <0 R7uH
amortization 攤銷 JHc|.2Oe
amortized cost 應攤成本 qw0tw2|
annuities 年金 Z.:5<oEKg
applied cost 已分配成本 Wb!%_1dER
applied expense 已分配費用 )"jG)c^1*
applied manufacturing expense 己分配製造費用 C_PXh>H]'
apportioned charge 攤派費用 q[1H=+
appreciation 漲價 U{LDtn%@h6
article of association 公司章程 i?'HVx
assessment 課稅 McxJ C<
assets 資產 @| %t<{y^I
attorney fee 律師費 usR19 _E-
audit 審計 |VlAt#E
auditor 審計員 )Bl% {C
average 平均數 R',|Jf=`
average cost 平均成本 >;HbD
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bad debt 壞賬 ~5`rv1$
balance 餘額 Yiu)0\ o
balance sheet 資產負債表 R?>a UFM
bank account 銀行賬戶 {j,bV6X
bank balance 銀行結存 Nt&}T
bank charge 銀行手續費 .
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bank deposit 銀行存款 /!JpmI
bank discount 銀行貼現 .ymR%X_k
bank draft 銀行匯票 iyu%o9_0
bank loan 銀行借款 aAwnkQ$
bank overdraft 銀行透支 Zx55mSfx:
bankers acceptance 銀行承兌 hof$0Fg
bankruptcy 破產 &.=d,XKN
bearer 持票人 *AGC[w}/
beneficiary 受益人
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bequest 遺產 \@['V
bill 票據 fbwo2qe@K
bill of exchange 匯票 7u!R 'D
bill of lading 提單 vp4!p~C{
bills discounted 貼現票據 A]BG*
bills payable 應付票據 b\][ x6zJp
bills receivable 應收票據 )+oDa{dZ
board of directors 董事會 |j^>6nE
bonds 債券 0d`s(b54;O
bonus 紅利 2*Z~JM
book value 賬面價值 -CT?JB
bookkeeper 簿記員 @6
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bookkeeping 簿記 >Bskw2
branch office general ledger 支店往來賬戶 ]! [ewO@
broker 經紀人 O<iE,PN)
brought down 接前 -q(,}/Xf
brought forward 接上頁 ilayU
budget 預算 > g8;x#
by-product 副產品 ^%#v
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by-product sales 副產品銷售 6rt.ec(
capital 股本 rA8neO)
capital income 資本收益 k2<VUeW5
capital outlay 資本支出 )f(#Fn
capital stock 股本 ',kYZay
capital stock certificate 股票 (IIOKx _
carried down 移後 f Nm
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carried forward 移下頁 "]*0)h_
cash 現金 uzho>p[ae
cash account 現金賬戶 twNZ^=S Gr
cash in bank 存銀行現金 UG&/0{j5XV
cash on delivery 交貨收款 #2_phm'
cash on hand 庫存現金 qK.8^{b
cash payment 現金支付 *@cXBav/<
cash purchase 現購 bzk@6jR1
cash sale 現沽
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cashier 出?#123;員 U,[vfSDGr
cashiers check 本票 [% |i
certificate of deposit 存款單折 9d#-;qV
certificate of indebtedness 借據 V_Wv(G0-\
certified check 保付支票 o`M7:8G
certified public accountant 會計師 8.{5c6G
charges 費用 iW-w?!>|m
charge for remittances 匯水手續費 }4#%0x`w
charter 營業執照 asj^K|.z
chartered accountant 會計師 -zN*2T
chattles 動產 r<UZ\d -
check 支票 c/x ^I{b*
che stub 支票存根 g>/,},jv[x
closed account 己結清賬戶 &=<x&4H+
closing 結算 ;5PXPpJ
closing entries 結賬紀錄 Q;)[~p
closing stock 期末存貨 tL 3]9qfj
closing the book 結賬 rzLpVpTaz
columnar journal 多欄日記賬 c:>&Bg&,6T
combination 聯合 +sQ=Uw#e
commission 佣金 $ze%!C
commodity 商品 ,l&Dt,
common stock 普通股 9p+DAs{i
company 公司 nP0|nPWz#
compensation 賠償 &]ts*qCEL
compound interest 複利 9Fv1D
consignee 承銷人 ]A5FN4 E
consignment 寄銷 b5No>U) /
consignor 寄銷人 pu0IhDMn
consolidated balance sheet 合併資產負債表 HP:e
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consolidated profit and loss account 合併損益表 vCFMO3
consolidation 合併 ;&s`g
construction cost 營建成本 ?`uY*+u
construction revenue 營建收入 ?Z
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contract 合同 kHo0I8
control account 統制賬戶 Ldf<
copyright 版權 yS@c2I602
corporation 公司 ht
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cost 成本 5T:e4U&
cost accounting 成本會計 }XX)U_x
cost of labour 勞工成本 l"f.eo0@7
cost of production 生產成本 -ce N}Cb3
cost of manufacture 製造成本 -iR}kP|
cost of sales 銷貨成本 +Hc[5WL
cost price 成本價格 X#Y0g`muW
credit 貸方 K``MS
credit note 收款通知單 ]EnB`g(4;
creditor 債權人 b" 1a7
crossed check 橫線支票 Ew*_@hVC
current account 往來活期賬戶 Rf^$?D&^
current asset 流動資產 9 ]c2ub7
current liability 流動負債 ?S~HnIn
current profit and loss 本期損益
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debit 借方 4`I2tr
debt 債務 fFMGpibkM
debtor 債務人 n!2"pRIi
deed 契據 aqQ
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deferred assets 遞延資產 F@1~aeX-
deferred liabilities 遞延負債 V:fz
delivery 交貨 ?T3zA2
delivery expense 送貨費 +0{m(%i
delivery order 出貨單 A5S9F8Q
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demand draft 即期匯票 B5GT^DaT
demand note 即期票據 *T-+Pm-Cq
demurrage charge 延期費 6}6;%{p"Gu
deposit 存款 ,|D_? D)U
deposit slip 存款單 R9A8)dDz
depreciation 折舊 IDQ@h`"B
direct cost 直接成本
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