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。 s&<6{AU(id
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acceptance 承兌
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account 賬戶 %Ts6M,Fpp
accountant 會計員 R. sRH/6
accounting 會計 p7UdZOi2
accounting system 會計制度 K0|8h!WF+
accounts payable 應付賬款 #}/YnVk
accounts receivable 應收賬款 @l7~Zn
accumulated profits 累積利益 }r}$8M+1
adjusting entry ?#123;整記錄 {bxTODt@
adjustment ?#123;整 .Ulrv5wJ
administration expense 管理費用 i?.7o*w8
advances 預付 y"Fp4$qb
advertising expense 廣告費 PdUlwT?8C
agency 代理 EJM6TI"
agent 代理人 0Q81$% @<
agreement 契約 uM!$`JN
allotments 分配數 i8F^ N=
allowance 津貼 (]JZ1s|
amalgamation 合併 :^c' P<HM
amortization 攤銷 #kO.'oIl
amortized cost 應攤成本 .eg?FB'7
annuities 年金 _Eus<c
applied cost 已分配成本 LL|uMe"Jb
applied expense 已分配費用 mE`OG8
applied manufacturing expense 己分配製造費用 O]"3o,/]G
apportioned charge 攤派費用 ^sLnKAN
appreciation 漲價 ?;s}GpEY:
article of association 公司章程 |\yVnk!c
assessment 課稅 :[;]6;
assets 資產 3?x4+b
attorney fee 律師費 ]bjXbbHd
audit 審計 *Nv!Kuk
auditor 審計員 Q}pnb3J>T
average 平均數 l98.Hb7
average cost 平均成本 "pP5;*^f
bad debt 壞賬 :xn/9y+s
balance 餘額 <r6e23
balance sheet 資產負債表 qb^jcy
bank account 銀行賬戶 C$9+p@G6
bank balance 銀行結存 { o2pCH
bank charge 銀行手續費 Pm2T!0
bank deposit 銀行存款 G+k[.
bank discount 銀行貼現 K+9oV[DMs
bank draft 銀行匯票 Who7{|M\'
bank loan 銀行借款 8Iz-YG~%3
bank overdraft 銀行透支 9ghZLQ
bankers acceptance 銀行承兌 wv.FL$f[@
bankruptcy 破產 x$G u)S
bearer 持票人 9}~WwmC|x
beneficiary 受益人 1`t4wD$/
bequest 遺產
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bill 票據 !$ $|zB%
bill of exchange 匯票 Y,-?oBY
bill of lading 提單 AJ0
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bills discounted 貼現票據 ?\_N*NEtK
bills payable 應付票據 4WK@ap-~
bills receivable 應收票據 tc go
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board of directors 董事會 G k'j<a
bonds 債券 @,Je*5$o"
bonus 紅利 s[{L.9Y
book value 賬面價值 DU_38tz
bookkeeper 簿記員 ',
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bookkeeping 簿記 xM ]IU
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branch office general ledger 支店往來賬戶 v&BKl
broker 經紀人 +UzFHiGy#
brought down 接前 5gZEcJ
brought forward 接上頁 9fk@C /$
budget 預算 A=Au>"nAA
by-product 副產品 O>zPWVwa
by-product sales 副產品銷售 W$&kOdD!$
capital 股本 $"P9I-\m
capital income 資本收益 DP2 ^(d<
capital outlay 資本支出 vmI2o'zi
capital stock 股本
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capital stock certificate 股票 4@,d
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carried down 移後 )` nX~_'p
carried forward 移下頁 YkRv~bc1]
cash 現金 GCN(
cash account 現金賬戶 ]Y#$!fIx
cash in bank 存銀行現金 dXAKk[uf
cash on delivery 交貨收款 "CYh"4]@rD
cash on hand 庫存現金 kF:4[d
cash payment 現金支付 UlBg6
cash purchase 現購 PJC[#>}
cash sale 現沽 goYRA_%cX
cashier 出?#123;員 owClnp9K
cashiers check 本票 aGK =VN}r
certificate of deposit 存款單折 &^ECQ
certificate of indebtedness 借據 #;Yn8'a~
certified check 保付支票 GA19=gow
certified public accountant 會計師 Yjv[rH5v
charges 費用 l_ycYD
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charge for remittances 匯水手續費 w7b?ve3-
charter 營業執照 |meo
chartered accountant 會計師 !V~`e9[rl
chattles 動產 f_`gUMf
check 支票 a6K1-SR^6)
che stub 支票存根 W~15[r0
closed account 己結清賬戶 ;p~ &G"-C`
closing 結算 3kxI'0&T
closing entries 結賬紀錄 :t
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closing stock 期末存貨 K`!q1g`
closing the book 結賬 yZf+*j/a7
columnar journal 多欄日記賬 TNs0^h)
combination 聯合 M8Y\1#~
commission 佣金 P0m;AqS#R
commodity 商品 B_FfXFQm<
common stock 普通股 >n,RBl
company 公司 IY@)
compensation 賠償 &KfRZ`9H
compound interest 複利 $y!k)"k
consignee 承銷人 :tP:X+?O
consignment 寄銷 yVe<[!hJ
consignor 寄銷人 xk}(u`:.
consolidated balance sheet 合併資產負債表 8l|v#^v
consolidated profit and loss account 合併損益表 )A]E:]2
consolidation 合併 x)6yWr[ri%
construction cost 營建成本 8i!~w 7z
construction revenue 營建收入 %G9:M;|'
contract 合同 '</
control account 統制賬戶 "65@8xt==
copyright 版權 >S / Zd
corporation 公司 0mB]*<x8
cost 成本 ?}*A/-Hx0U
cost accounting 成本會計 S[fzy$">
cost of labour 勞工成本 1x+YgL5
cost of production 生產成本 !ndc
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cost of manufacture 製造成本 ZoJ:4uo
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cost of sales 銷貨成本 pm<zw-
cost price 成本價格 $KL5Z#K
credit 貸方 Qh%(yL!
credit note 收款通知單 EK:!.Fl
creditor 債權人 lhm=(7Y
crossed check 橫線支票 XAuB .)|
current account 往來活期賬戶 p#}38`
current asset 流動資產 "rz|sbj
current liability 流動負債 mq$mB1$3u
current profit and loss 本期損益 D$k40Mz
debit 借方 XZhX%OT!
debt 債務 ARYqX\-e
debtor 債務人 )i&9)_ro
deed 契據 2#Fc4RR;
deferred assets 遞延資產 Fy-+? ~
deferred liabilities 遞延負債 VNx|nP&
delivery 交貨 ]E90q/s@c
delivery expense 送貨費 J&~nD(&TY
delivery order 出貨單 z^
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demand draft 即期匯票 mLM$dk3
demand note 即期票據 {t: ZM
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demurrage charge 延期費 \(_FGa4j
deposit 存款 YIA}F1:
deposit slip 存款單 d)|{iUcW
depreciation 折舊 T*>n
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direct cost 直接成本 Sc
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direct labour 直接人工 .?b2Bd!MC
director 董事 8;7Y}c
discount 折扣 "m3:HS
discount on purchase 進貨折扣 2U,O
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