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。 e'Th[ wJ
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acceptance 承兌 =!%+ sem
account 賬戶 y~\K~qjd
accountant 會計員 (j;6}@
accounting 會計 sj?7}(s
accounting system 會計制度 ]
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accounts payable 應付賬款 *qm@;!C
accounts receivable 應收賬款 L'Fy\K\
accumulated profits 累積利益 g+98G8R
adjusting entry ?#123;整記錄 v/yt C/WH"
adjustment ?#123;整 8L7ZWw
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administration expense 管理費用 qSWnv`hL
advances 預付 W} U-u{Z
advertising expense 廣告費 ^J=l] l
agency 代理 p KF>_\
agent 代理人 /n SmGAO
agreement 契約 2!35Tj"RFE
allotments 分配數 Mo2b"A;}|
allowance 津貼 p7;/| ]o3
amalgamation 合併 q0hg0DC[;
amortization 攤銷 HjAQF?;V
amortized cost 應攤成本 ;9hi2_luV
annuities 年金 C%csQ m
applied cost 已分配成本 )R2
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applied expense 已分配費用 e/;chMCq
applied manufacturing expense 己分配製造費用 HwH Wi
apportioned charge 攤派費用 $3Ct@}=n
appreciation 漲價 p ft6
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article of association 公司章程 &ns !\!
assessment 課稅 < g<Lf[n$
assets 資產 R;_U BQ)
attorney fee 律師費 *$Df)iI6
audit 審計 -m:i~^
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auditor 審計員 0NB6S&lI^k
average 平均數 ~iZMV ?w
average cost 平均成本 MhNDf[W>
bad debt 壞賬 cia4!-#
balance 餘額 jy] hP?QG
balance sheet 資產負債表 @JWoF^U
bank account 銀行賬戶 Xp=Y<`dX
bank balance 銀行結存 3 G?^/nB
bank charge 銀行手續費 yVyh'd:Ik
bank deposit 銀行存款 _G!lQ)1
bank discount 銀行貼現 *JX)q
bank draft 銀行匯票 *@q+A1P7@
bank loan 銀行借款 >69+e+|I
bank overdraft 銀行透支 \:8 eN}B
bankers acceptance 銀行承兌 G"=tQ$ZU
bankruptcy 破產 x-0IxWD%
bearer 持票人 ${#5$U+kI
beneficiary 受益人 EdA_Hf
bequest 遺產 @^y/V@lDm
bill 票據 N7%+n*Z
bill of exchange 匯票 <R7*00
bill of lading 提單 :".:Wd
bills discounted 貼現票據 O~g_rcG
bills payable 應付票據 U&PAs
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bills receivable 應收票據 _7YAF,@vT
board of directors 董事會 mf'N4y%
bonds 債券 2
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bonus 紅利 )^uLZMNaI
book value 賬面價值 ch<Fi%)
bookkeeper 簿記員 U`JzE"ps]
bookkeeping 簿記 ~1pJQ)!zlq
branch office general ledger 支店往來賬戶 />XfK,c-
broker 經紀人 a}a_&rf~Z
brought down 接前 z 12[vN
brought forward 接上頁 hi
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budget 預算 /d5_-AB(v
by-product 副產品 EH"iK2n\9
by-product sales 副產品銷售 sJX/YGHt
capital 股本 j?1\E9&4-Q
capital income 資本收益 PG9won5_
capital outlay 資本支出 Phl't~k
capital stock 股本 p2PD';"
capital stock certificate 股票 FyYQ4ov0&o
carried down 移後 -Q;5A;sr2
carried forward 移下頁 ?L#C'Lz2+
cash 現金 1 ,o C:N
cash account 現金賬戶 !&TbE@Xk
cash in bank 存銀行現金 yw5MlZ4P=
cash on delivery 交貨收款 sMli! u
cash on hand 庫存現金 geWis(#J
cash payment 現金支付 gLQWL}0O
cash purchase 現購 r_]wa
cash sale 現沽 E=w $r
cashier 出?#123;員 E$/`7p8)
cashiers check 本票 bK; -X cm
certificate of deposit 存款單折 ?]f+)tCMs
certificate of indebtedness 借據 -B$oq8)n*
certified check 保付支票 ^LTLyt)/
certified public accountant 會計師 fyx-VXu
charges 費用 gE J
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charge for remittances 匯水手續費 +H_Jr'/
charter 營業執照 X#5dd.RR
chartered accountant 會計師 dW<.
chattles 動產 DTN @b!
check 支票 q^Lj)zmnK
che stub 支票存根 zY(*Xk
closed account 己結清賬戶 N{iBVl
closing 結算 [+gX6
closing entries 結賬紀錄
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closing stock 期末存貨 e>1^i;f
closing the book 結賬 J$&!Y[0
columnar journal 多欄日記賬 M9]O!{sq
combination 聯合 K8{j oh
commission 佣金 \,[Qg#W$u
commodity 商品 p{!aRB%
common stock 普通股 Y:G6Nd
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company 公司 R+gh 2
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compensation 賠償 TxwZA
compound interest 複利 9+9}^B5@A
consignee 承銷人 >9F,=63A
consignment 寄銷 ;7 i
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consignor 寄銷人 zrU0YHmt
consolidated balance sheet 合併資產負債表 O~9
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consolidated profit and loss account 合併損益表 ;f[Ki$7
consolidation 合併
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construction cost 營建成本 I
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construction revenue 營建收入 =]\,I'
contract 合同 x+nrdW+
control account 統制賬戶 -a]oN:ERb
copyright 版權 /`D]
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corporation 公司 iYHD:cg)~
cost 成本 ]&yO>\MgJB
cost accounting 成本會計 w@nN3U+
cost of labour 勞工成本 @8|- C
cost of production 生產成本 #It{B
cost of manufacture 製造成本 :doP66["!
cost of sales 銷貨成本 +kH*BhSj
cost price 成本價格 X82sw>Y
credit 貸方 ep3_G\m
credit note 收款通知單 nmc=RK^cM
creditor 債權人 Cq u/(=
crossed check 橫線支票 B y6:
current account 往來活期賬戶 KKa"Ba$g
current asset 流動資產 E0>4Q\n{
current liability 流動負債 -#Yg B5
current profit and loss 本期損益 :bW}*0b-
debit 借方 W4QVWn %3
debt 債務 M=x/PrY"R
debtor 債務人 WHvN6
deed 契據 . CLiv
deferred assets 遞延資產 t}qoIxy)
deferred liabilities 遞延負債 n+rAbn5o$
delivery 交貨 =
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delivery expense 送貨費 y{s?]hLk
delivery order 出貨單 st|$Fu
demand draft 即期匯票 X/];*='Q
demand note 即期票據 ZBdZr
demurrage charge 延期費 b@Ik
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deposit 存款 V
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deposit slip 存款單 (".`#909
depreciation 折舊 Z%N{Y x(
direct cost 直接成本 un6grvxr
direct labour 直接人工 c|:H/Y2n|
director 董事 7sC$hm]
discount 折扣 ,@khV
discount on purchase 進貨折扣 d&(GIH E&d
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