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。
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acceptance 承兌 21s4MagC
account 賬戶 Sxdsv9w
accountant 會計員 QB.J,o*XD4
accounting 會計 T=hh oGn
accounting system 會計制度 7Dnp'*
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accounts payable 應付賬款 J
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accounts receivable 應收賬款 /@AEJ][$
accumulated profits 累積利益 b'MSkEiQG
adjusting entry ?#123;整記錄 3nT
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adjustment ?#123;整 l4n)#?Q?
administration expense 管理費用 qq)0yyL r
advances 預付 PJxH7|GSi
advertising expense 廣告費 +`7KSwa
agency 代理 izh<I0
agent 代理人 hA\K</h.
agreement 契約 m9U"[Huv1E
allotments 分配數 DD" $1o"
allowance 津貼 zR!o{8
amalgamation 合併 5es[Ph|K5
amortization 攤銷 J=.`wZQkS
amortized cost 應攤成本 f.24:Dw,
annuities 年金 vR0];{
applied cost 已分配成本 8Ll[ fJZA
applied expense 已分配費用 V8eB$in
applied manufacturing expense 己分配製造費用 #%J5\+ua
apportioned charge 攤派費用 tm7u^9]
appreciation 漲價 1&fc1uYB4
article of association 公司章程 e h,~^x5
assessment 課稅 0]D0{6x
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assets 資產 ikE<=:pe
attorney fee 律師費 e><5Pr)
audit 審計 G=;k=oX(
auditor 審計員 TO%dw^{_`
average 平均數 \om%Q[F7a
average cost 平均成本 V\(:@0"
bad debt 壞賬 Hw#d_P:
balance 餘額 9qS"uj
balance sheet 資產負債表 E}%hz*Q)(
bank account 銀行賬戶 :xKcpY[{
bank balance 銀行結存 NrP0Ep%V
bank charge 銀行手續費
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bank deposit 銀行存款 6<K6Y5<6
bank discount 銀行貼現 O;7)Hjw t
bank draft 銀行匯票 [{C )LDN
bank loan 銀行借款 &3J@BMYp
bank overdraft 銀行透支 }I`a`0/
bankers acceptance 銀行承兌 ?\8?%Qk
bankruptcy 破產 2lL,zFAq
bearer 持票人 *T0q|P~o%
beneficiary 受益人 Kscd}f)yx?
bequest 遺產 ~b{Gz6u>
bill 票據 VLBE'3Qg1
bill of exchange 匯票 ^5r9 5
bill of lading 提單 %e*@CbO$
bills discounted 貼現票據 y4+;z2'>
bills payable 應付票據 iAa;6mH
bills receivable 應收票據 r!
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board of directors 董事會 gW
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bonds 債券 K'#E3={tt
bonus 紅利 Qp`gswvE
book value 賬面價值 pRSOYTebP
bookkeeper 簿記員 !|c|o*t{
bookkeeping 簿記 (k np#
branch office general ledger 支店往來賬戶 /c):}PJ^#7
broker 經紀人 Z
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brought down 接前 YJ(
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brought forward 接上頁 G%d
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budget 預算 Fs[aa#v4B
by-product 副產品 {mB0rKVm
by-product sales 副產品銷售 =)|-?\[w
capital 股本 #p[',$cC
capital income 資本收益 l7De6A"
capital outlay 資本支出 .$@R{>%U
capital stock 股本 {nU=%w"\
capital stock certificate 股票 ~}Rj$%_
carried down 移後 +**!@uY
carried forward 移下頁 zSb PW6U
cash 現金 UwC=1g U
cash account 現金賬戶 G9JAcO1
cash in bank 存銀行現金 q\H[am
cash on delivery 交貨收款 /PsnD_s]5
cash on hand 庫存現金 RoAlf+&Qb
cash payment 現金支付 sUPz/Z.h
cash purchase 現購 Fv<`AU
cash sale 現沽 )Wb0u0)_
cashier 出?#123;員 %u;~kP|S%
cashiers check 本票 ,]T2$?|
certificate of deposit 存款單折 /rSH"$
certificate of indebtedness 借據
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certified check 保付支票 t|m=J`a{q;
certified public accountant 會計師 GRY2?'`
charges 費用 &IlU|4`R%
charge for remittances 匯水手續費 qTQBt}
charter 營業執照 d|4}obCt
chartered accountant 會計師 }pJwj
chattles 動產 fw[y+Bi&
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check 支票 *}8t{ F@k
che stub 支票存根 %w7]@V Z
closed account 己結清賬戶 6]-SK$
closing 結算 \(%Y%?dy
closing entries 結賬紀錄 m>SErxU(z
closing stock 期末存貨 )aX,% yK
closing the book 結賬 FN[{s
columnar journal 多欄日記賬 9Vf1Xz
combination 聯合 VcoOeAKL
commission 佣金 -1J[n0O.
commodity 商品 ]KJj6xn
common stock 普通股 ~jsLqY*(+
company 公司 v%ioj0,
compensation 賠償 +E1h#cc)
compound interest 複利 /q5:p`4{J
consignee 承銷人 o;?/HE%,[
consignment 寄銷 QD%L0;j
consignor 寄銷人 `:axzCrCfR
consolidated balance sheet 合併資產負債表 H9CS*|q6r
consolidated profit and loss account 合併損益表 <ZB1Vi9}8
consolidation 合併 7k8 pZ
construction cost 營建成本 %RD
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construction revenue 營建收入 HF(KN{0.B
contract 合同 q&d~
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control account 統制賬戶 L5,NP5RC
copyright 版權 nR`ov1RH
corporation 公司 '}$Dgp6e
cost 成本 )wNP(
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cost accounting 成本會計 $LU"?aAW
cost of labour 勞工成本 t]-5 ]oI
cost of production 生產成本 k-}b{
cost of manufacture 製造成本 0'IBN}
cost of sales 銷貨成本 *BR ^U$,e
cost price 成本價格 @*sWu_-Y%
credit 貸方 `]W|8M
credit note 收款通知單 /i77
creditor 債權人 ]9@F~)
crossed check 橫線支票 y99mC$"Ee`
current account 往來活期賬戶 6R^^ .tCs
current asset 流動資產 rEF0oJ.
current liability 流動負債 *M"}z
current profit and loss 本期損益 ,{
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debit 借方 uS^Ipxe\
debt 債務 rOVVL%@QqJ
debtor 債務人 CvD"sHVq%
deed 契據 ~sXcnxLz
deferred assets 遞延資產 Bs?^2T~%{
deferred liabilities 遞延負債 4F{70"a
delivery 交貨 5D'\b}*lJ}
delivery expense 送貨費 ' <=+;q
delivery order 出貨單 /~<@ *-'
demand draft 即期匯票 j*vYBGD
demand note 即期票據 gN"7be&J
demurrage charge 延期費 jB(|";G
deposit 存款 7"C$pm6
deposit slip 存款單 tdu$pC6
depreciation 折舊 8Q'0h
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direct cost 直接成本 {lc\,F* $
direct labour 直接人工 g?ULWeZg5
director 董事 P ! _rEV
discount 折扣 d}4Y(
discount on purchase 進貨折扣 q?8|
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