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。 I"!{HnSG`
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acceptance 承兌 FSB$D)4z>b
account 賬戶 'GyPl
accountant 會計員 tv{.iM|V c
accounting 會計 `sXx,sV?B
accounting system 會計制度
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accounts payable 應付賬款 q8lK6p\:W
accounts receivable 應收賬款 z~_\onC
accumulated profits 累積利益 .G]# _U
adjusting entry ?#123;整記錄 ~_&.A* Jh
adjustment ?#123;整 ;0*^9 8K
administration expense 管理費用 ig,|3(
advances 預付 tvUvd(8w
advertising expense 廣告費 >tzXbmFp;
agency 代理 t<7WM'2<y
agent 代理人 525 >=h
agreement 契約 QUDVsN#
allotments 分配數 cmeyCyV*
allowance 津貼 Ed-gYL^<
amalgamation 合併 ZL>V9
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amortization 攤銷 @r
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amortized cost 應攤成本
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annuities 年金 (D{}1sZBQ
applied cost 已分配成本 E~P0}'
applied expense 已分配費用 m [g}vwS
applied manufacturing expense 己分配製造費用 F~AS(sk
apportioned charge 攤派費用 iQF}x&a<
appreciation 漲價 8iN As#s
article of association 公司章程 H^g<`XEgw
assessment 課稅 :I('xVNPz
assets 資產 ss<'g@R
attorney fee 律師費 c
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audit 審計 OKVYpf
auditor 審計員 o;mIu#u
average 平均數 g@
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average cost 平均成本 "Zk6B"o)
bad debt 壞賬 ^IH1@
balance 餘額 {p
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balance sheet 資產負債表 {1%ZyY
bank account 銀行賬戶 .B13)$C
bank balance 銀行結存 aC:l;
bank charge 銀行手續費 H~i],WD
bank deposit 銀行存款 8tMte!E
bank discount 銀行貼現 ^Q>*f/.KN
bank draft 銀行匯票 G{.+D2
bank loan 銀行借款 7
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bank overdraft 銀行透支 DcA'{21
bankers acceptance 銀行承兌 &*aU2{,s,;
bankruptcy 破產 o3qv945
bearer 持票人 .}N^AO=
beneficiary 受益人 #pSOZX
bequest 遺產 uN
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bill 票據 63S1ed[
bill of exchange 匯票 .M2&ad :
bill of lading 提單 S$52KOo
bills discounted 貼現票據 sV[Z|$&Z
bills payable 應付票據 5-HJ&Q
bills receivable 應收票據 j*4S] !
board of directors 董事會 |vz;bJG
bonds 債券 Z!reX6
bonus 紅利 0
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book value 賬面價值 #\BI-z
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bookkeeper 簿記員 !^fR8Tp9
bookkeeping 簿記 PAV2w_X~
branch office general ledger 支店往來賬戶 qk,y |7p
broker 經紀人 F |81i$R
brought down 接前 ;/ KF3
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brought forward 接上頁 IGT_
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budget 預算 {K4t8T]
by-product 副產品 /'6[*]IZP
by-product sales 副產品銷售 [V,
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capital 股本 lMez!qx,=
capital income 資本收益 MIF[u:&
capital outlay 資本支出 ?]D+H%3[$i
capital stock 股本 ]wpYxos
capital stock certificate 股票 $L8s/1up
carried down 移後 w s>Iyw.u
carried forward 移下頁 &W+G{W{3
cash 現金 Ko|xEz=
cash account 現金賬戶 ?{,)XFck
cash in bank 存銀行現金 H)T# R?
cash on delivery 交貨收款 MZW
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cash on hand 庫存現金 5qQ(V)ah
cash payment 現金支付 n UCk0:{
cash purchase 現購 B4Af
cash sale 現沽 ,
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cashier 出?#123;員 50bP&dj&
cashiers check 本票 efkie}
certificate of deposit 存款單折 p]
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certificate of indebtedness 借據 '3UIriY6
certified check 保付支票 >m6,xxTR
certified public accountant 會計師 Z?v6pjZ?
charges 費用 zw0 r
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charge for remittances 匯水手續費 [I<'E
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charter 營業執照 q\y#
chartered accountant 會計師 GVc[p\h(
chattles 動產 +Y9D!=_lj
check 支票 k>;r9^D
che stub 支票存根 [-Tt11
closed account 己結清賬戶 >\x_"o
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closing 結算 9hLmrYNM1
closing entries 結賬紀錄 T{{AZV"pB
closing stock 期末存貨 $_7d! S"
closing the book 結賬 \]#;!6ge
columnar journal 多欄日記賬 _B7?C:8Q-
combination 聯合 f.84=epv
commission 佣金 LOUKURe E
commodity 商品 !na0 Y
common stock 普通股 X1V}%@3:
company 公司 zV(tvt
compensation 賠償 }%ZG>LG5J
compound interest 複利 ($ B]9*
consignee 承銷人 f+aS2k(e>
consignment 寄銷 m>-^K
consignor 寄銷人 ^AjYe<RU}
consolidated balance sheet 合併資產負債表 9EA
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consolidated profit and loss account 合併損益表 aU]O$Pg{
consolidation 合併 I;.!
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construction cost 營建成本 -anFt+f-
construction revenue 營建收入 Hs`
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contract 合同 z'}= A
control account 統制賬戶 ])ALAAIc-
copyright 版權 -k[tFBlw
corporation 公司 p<0kmA<B/
cost 成本 s?;<F
cost accounting 成本會計 "tz0ko,(
cost of labour 勞工成本
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cost of production 生產成本 VRQbf
cost of manufacture 製造成本 Up/u|A$0V
cost of sales 銷貨成本 0jJ28.kOp
cost price 成本價格 5)n:<U*
credit 貸方 >[%.h(h/%
credit note 收款通知單 Vh
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creditor 債權人 ]T3BDgu%&
crossed check 橫線支票
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current account 往來活期賬戶 .";tnC!e
current asset 流動資產 gQpD]
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current liability 流動負債 <&Y}j&(
current profit and loss 本期損益 ;]oXEq`
debit 借方 l
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debt 債務 vPl6Dasr
debtor 債務人 &(uF&-PwO4
deed 契據 B-ri}PA
deferred assets 遞延資產 K.iH
deferred liabilities 遞延負債 j
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delivery 交貨 Z/6'kE{l
delivery expense 送貨費 j#nO6\&o
delivery order 出貨單 b6WC@j`*T
demand draft 即期匯票 sRe#{EuJ
demand note 即期票據 ^~r&}l4c,
demurrage charge 延期費 hNq8
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deposit 存款 fCt\2);a
deposit slip 存款單 5nxS+`Pn.)
depreciation 折舊 F3Ak'h{Ay
direct cost 直接成本 ),y!<\oQ
direct labour 直接人工 [;IDTo!<>
director 董事 X\3,NR,
discount 折扣 DtJTnvG~B
discount on purchase 進貨折扣 H6PXx
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