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。 VF]AH}H8I
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acceptance 承兌 rIyH/=;
account 賬戶 5!-TLwl`j\
accountant 會計員 fgLjF,Y
accounting 會計 )>volP
accounting system 會計制度 U|^xr~q!f-
accounts payable 應付賬款 jHLs
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accounts receivable 應收賬款 %@$UIO,(
accumulated profits 累積利益 d
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adjusting entry ?#123;整記錄 %,>z`D,Hg
adjustment ?#123;整 lqzt[z gN
administration expense 管理費用 ;KeU f(tH
advances 預付 TP }a9-9?
advertising expense 廣告費 Fq9YhR
agency 代理 6Q.S
agent 代理人 Xn7G2Yp
agreement 契約 7& M-^Ev
allotments 分配數 hI[}
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allowance 津貼 PEMkx"h +
amalgamation 合併 4{VO:(geZ
amortization 攤銷 >{#JIG.
amortized cost 應攤成本 B#sCB&(
annuities 年金 "wUIsuG/p
applied cost 已分配成本
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applied expense 已分配費用 rxY|&!f
applied manufacturing expense 己分配製造費用
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apportioned charge 攤派費用 B2`S0 H
appreciation 漲價 "c^! LV
article of association 公司章程 N0`9/lr|
assessment 課稅 S
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assets 資產 8K%N7RL|
attorney fee 律師費 aS
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audit 審計 % rBzA<
auditor 審計員 %sa?/pjK
average 平均數 n1[c\1
average cost 平均成本 `e[S Zj\
bad debt 壞賬 2u{~35
balance 餘額 z8kO)'
balance sheet 資產負債表 $|4@Zx4vf
bank account 銀行賬戶 Ufr@j` *
bank balance 銀行結存 <-lM9}vd
bank charge 銀行手續費 )^(*B6;z5
bank deposit 銀行存款 A5l
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bank discount 銀行貼現 4GYi'
bank draft 銀行匯票 }=R]<`Sj.j
bank loan 銀行借款 ]a3$hAcj6"
bank overdraft 銀行透支 r
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bankers acceptance 銀行承兌 OL'Ito
bankruptcy 破產 CH++3i2&
bearer 持票人
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beneficiary 受益人
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bequest 遺產 ;(Yb9Mr)z
bill 票據 MK<
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bill of exchange 匯票
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bill of lading 提單 #2Rz=QI
bills discounted 貼現票據 fN vQ.;
bills payable 應付票據 awLvLkQb{
bills receivable 應收票據 dQ:,pe7A
board of directors 董事會 yOM/UdWq
bonds 債券 VRo&1:
bonus 紅利 {v={q1
book value 賬面價值 h>Kx
bookkeeper 簿記員 !R{IEray
bookkeeping 簿記 4.A^5J'W
branch office general ledger 支店往來賬戶 5Cf!NNV
broker 經紀人 GwWK'F'2
brought down 接前 a@}.96lStD
brought forward 接上頁 X9>fE{)!
budget 預算 SmXJQ@jN
by-product 副產品 0TN28:hcD
by-product sales 副產品銷售 Bfb~<rs[
capital 股本 }D1x%L
capital income 資本收益 i4D(8;
capital outlay 資本支出 y<`5
capital stock 股本 *)^6'
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capital stock certificate 股票 %-hSa~20
carried down 移後 5(;Y&?k
carried forward 移下頁 X'A`"}=_
cash 現金 )k<cd.MX
cash account 現金賬戶 >a3m!`lq
cash in bank 存銀行現金 2- iY:r
cash on delivery 交貨收款 ]3r}>/2(
cash on hand 庫存現金 Ae5A@4
cash payment 現金支付 dCx63rF`G
cash purchase 現購 "O$bq::(]e
cash sale 現沽 oZ{,IZ45
cashier 出?#123;員 3Tr,waV
cashiers check 本票 Y:*% [\R
certificate of deposit 存款單折 zDFNx:h
certificate of indebtedness 借據 _|~Dj)z
certified check 保付支票 If'q8G3]-
certified public accountant 會計師 QE 4
charges 費用 0nc(2Bi
charge for remittances 匯水手續費 ;@+|
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charter 營業執照 A%w9Da?B
chartered accountant 會計師 ,fjY|ip
chattles 動產 Lf_Y4a#
check 支票 g{&5a(W&`
che stub 支票存根 (Jp~=6&lKf
closed account 己結清賬戶 n"iS[
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closing 結算 hqRC:p#9
closing entries 結賬紀錄 <ZT
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closing stock 期末存貨 . _+cvXy
closing the book 結賬 DJGafX^
columnar journal 多欄日記賬 _hnsH
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combination 聯合 2EgvS!"
commission 佣金 w4L()eP#?=
commodity 商品 <4
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common stock 普通股 tPy
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company 公司 8W3zrnc
compensation 賠償 # epP~J_f
compound interest 複利 TX)W.2u=
consignee 承銷人 pq*e0uW
consignment 寄銷 Bzz|2/1y
consignor 寄銷人 t
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consolidated balance sheet 合併資產負債表 sY<UJlDKT
consolidated profit and loss account 合併損益表 CU=sQfE
consolidation 合併 tSy 9v
construction cost 營建成本 `wa;@p+j8
construction revenue 營建收入 [G 9Pb)
contract 合同 2poo@]
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control account 統制賬戶 Na@bXcz)
copyright 版權 'Agw~
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corporation 公司 )\])?q61
cost 成本 !mv5i%3
cost accounting 成本會計 %??v?
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cost of labour 勞工成本 <F^9ML+'
cost of production 生產成本 y\v#qFVOZ
cost of manufacture 製造成本 NX\AQVy9
cost of sales 銷貨成本 #WjQ'c:
cost price 成本價格 X~IilGL8:
credit 貸方 I`{3I-E
credit note 收款通知單 cB&_':F
creditor 債權人 G]h_z|$K
crossed check 橫線支票 l/3=o}8q
current account 往來活期賬戶 iM!Ya!
current asset 流動資產
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current liability 流動負債 ,X!) z Amm
current profit and loss 本期損益 )\yK61aX
debit 借方 5mamWPw
debt 債務 &G2&OFAr]q
debtor 債務人 $W
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deed 契據 :uo
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deferred assets 遞延資產 :E}y
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deferred liabilities 遞延負債 BP..p ^EPN
delivery 交貨 MK3h~`is
delivery expense 送貨費 rC@VMe|0
delivery order 出貨單 Mbc&))A
demand draft 即期匯票 f?d5Ltg
demand note 即期票據 \MEBQ
demurrage charge 延期費 +iQ@J+k
deposit 存款 pPa]@ z~O
deposit slip 存款單 brp3xgQ`]
depreciation 折舊 =r+K2]z,L
direct cost 直接成本 np2&W'C/i
direct labour 直接人工 fTXip)n!r
director 董事 ]Ea-MeH
discount 折扣 CUJq [
discount on purchase 進貨折扣 yKhI&
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