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。 h,MaF<~
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acceptance 承兌 j:2*hF!E
account 賬戶 ?]_A~_J!
accountant 會計員 UQ
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accounting 會計 T4;gF6(0]
accounting system 會計制度 zRm@ |IT
accounts payable 應付賬款 PD^Cj?wm
accounts receivable 應收賬款 b,#?LdQ%
accumulated profits 累積利益 "~08<+
adjusting entry ?#123;整記錄 Et&PzDvU
adjustment ?#123;整 NU3s^ 8\(
administration expense 管理費用 }l5Q0'
advances 預付 w!Ii
advertising expense 廣告費 ERfSJ
agency 代理 5^N`~
agent 代理人 yM? jiy
agreement 契約 b C"rQJg
allotments 分配數 f Q
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allowance 津貼 O7f"8|=HX
amalgamation 合併 6 _#C vQ
amortization 攤銷 yk2XfY
amortized cost 應攤成本 G;J!3A;TE
annuities 年金 af=lzKt*
applied cost 已分配成本 ZP<OyX?
applied expense 已分配費用 $KsB'BZy
applied manufacturing expense 己分配製造費用 6PMu*-Nv!j
apportioned charge 攤派費用 1@q"rPE^
appreciation 漲價 0BP=SCi
article of association 公司章程 +"VXw2R_e
assessment 課稅 ~AcjB(
assets 資產 T?{F7
attorney fee 律師費 0E
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audit 審計 xHlO~:Lc
auditor 審計員 oK2j PP
average 平均數 i M
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average cost 平均成本 w2V:g$~,
bad debt 壞賬 %eJE@$
balance 餘額 w(q\75
balance sheet 資產負債表 is{H >#+"
bank account 銀行賬戶 /,+&O#SX
bank balance 銀行結存 \*30E<;C_
bank charge 銀行手續費 p$$0**
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bank deposit 銀行存款 -g4 {:!*D
bank discount 銀行貼現 W'Y#(N[ktP
bank draft 銀行匯票 2nI^fVR%\
bank loan 銀行借款 :?\Je+iA
bank overdraft 銀行透支 }`_x%]EJ
bankers acceptance 銀行承兌 if+97^Oy
bankruptcy 破產 Ots] y
bearer 持票人 C=DC g
beneficiary 受益人 S8;5|ya
bequest 遺產 r
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bill 票據 F2',3
bill of exchange 匯票 o_.`&Q6n
bill of lading 提單 SB^xq
bills discounted 貼現票據 eMU t%zvb
bills payable 應付票據 f|{&Y2h(R
bills receivable 應收票據 28lor&Cc
board of directors 董事會 f}Uf*Bp
bonds 債券
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bonus 紅利 +wm%`N;v<
book value 賬面價值 Gi,4PD-ro
bookkeeper 簿記員 Q&&oP:4~X*
bookkeeping 簿記 ;sY n=r
branch office general ledger 支店往來賬戶 sE\Cv2Gx
broker 經紀人 9*? i89T
brought down 接前 :Mq{ES%
brought forward 接上頁 o3oTu
budget 預算 (CY#B%*
by-product 副產品 Gg{M
by-product sales 副產品銷售 pUeok+k_
capital 股本 6f;20dn6
capital income 資本收益 ZY8:7Q@P>
capital outlay 資本支出 1m<8M[6u
capital stock 股本 mfr7w+DK
capital stock certificate 股票 XK/bE35%^!
carried down 移後 %kV #UzL
carried forward 移下頁 qyR}|<F8*
cash 現金 e0`5PVJ
cash account 現金賬戶 A_I\6&b4
cash in bank 存銀行現金 n?8xRaEf
cash on delivery 交貨收款 \s,~|0_V
cash on hand 庫存現金 f
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cash payment 現金支付 q4Y7 HE|ym
cash purchase 現購 Mo[
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cash sale 現沽 0!q@b
cashier 出?#123;員 IkgRZ{Y
cashiers check 本票 Lwkl*
certificate of deposit 存款單折 [(Ihu e
certificate of indebtedness 借據 u Qz!of%x
certified check 保付支票 I$oqFF|D
certified public accountant 會計師 *+j r? |
charges 費用 uS5AD
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charge for remittances 匯水手續費 k
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charter 營業執照 b}Xh|0`b+
chartered accountant 會計師 Tvd: P^C
chattles 動產 p4z
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check 支票 Up\ k67
che stub 支票存根 >yqFO
closed account 己結清賬戶 B$_-1^L
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closing 結算 jXYjs8Iy
closing entries 結賬紀錄 6-f-/$B
closing stock 期末存貨 [s~6,wz
closing the book 結賬 a[NR%Xq
columnar journal 多欄日記賬 E[c6*I
combination 聯合 C{]1+eL
commission 佣金 c2fw;)j&X
commodity 商品 !M
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common stock 普通股 .FA99|:
company 公司 F+<Z%KuCu
compensation 賠償 -BEd7@?A
compound interest 複利 q;QE(}.g
consignee 承銷人 o8N,mGj}
consignment 寄銷 cs*"9nKl
consignor 寄銷人 !twYjOryH[
consolidated balance sheet 合併資產負債表 ev1:0P
consolidated profit and loss account 合併損益表 !>EK
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consolidation 合併 3|4<SMm
construction cost 營建成本
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construction revenue 營建收入 DJ|lel/'
contract 合同 LU+}iA)
control account 統制賬戶 - 9a4ej5
copyright 版權 Xx ou1l!
corporation 公司 #E#Fk3-ljQ
cost 成本 u0nIr9
cost accounting 成本會計 2Wr^#PY60
cost of labour 勞工成本 W:O p\
cost of production 生產成本
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cost of manufacture 製造成本 8+8L'Yv;
cost of sales 銷貨成本 t@q==VHF
cost price 成本價格 'CCAuN>J
credit 貸方 B{>x
credit note 收款通知單 ZNJ<@K-
creditor 債權人 *s|'V+1
crossed check 橫線支票 lg*?w/JX+
current account 往來活期賬戶 OtoG,~?
current asset 流動資產 DSK?7F$_oE
current liability 流動負債 "b\@.7".
current profit and loss 本期損益 Uz%2{HB@{
debit 借方 u=7#_ZC9L
debt 債務 b
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debtor 債務人 nBwDq^
deed 契據 +HlZ?1g
deferred assets 遞延資產 +-qa7
deferred liabilities 遞延負債 J>1%*Tz
delivery 交貨 o^b5E=?>C
delivery expense 送貨費 `@ 8O|j
delivery order 出貨單 %$67*pY'JH
demand draft 即期匯票 5E
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demand note 即期票據 H{1'- wB
demurrage charge 延期費 z-h?Q4;
deposit 存款 \4>& zb4
deposit slip 存款單 hP$5>G(3
depreciation 折舊 @ ?bY,
direct cost 直接成本 A[uB)wWsn
direct labour 直接人工 T9uOOI
director 董事 12tk$FcY8*
discount 折扣 l YpoS
discount on purchase 進貨折扣 ~bz$] o-<
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