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。 -QBM^L
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acceptance 承兌 376z~
account 賬戶 2FO<Z %Y
accountant 會計員 p u?COA
accounting 會計 4N3O<)C)@
accounting system 會計制度 X%B$*y5
accounts payable 應付賬款 ?=-/5A4K
accounts receivable 應收賬款 tuY=)?
accumulated profits 累積利益 7;r3Bxa
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adjusting entry ?#123;整記錄 ]n:R#55A
adjustment ?#123;整 S&'s/jB
administration expense 管理費用 Es\J%*\u
advances 預付 1g$xKe~]4
advertising expense 廣告費 qa8?bNd'f
agency 代理 `/i/AZ{
agent 代理人 t!B,%,Dp
agreement 契約 :DuEv:;v
allotments 分配數 :w4N*lV-
allowance 津貼 J^PFhu
amalgamation 合併 *;F<Q!i&v
amortization 攤銷 g1l:k1\Ht
amortized cost 應攤成本
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annuities 年金 e~R_ bBQ0
applied cost 已分配成本 9Gx`[{wI9<
applied expense 已分配費用 "W9z>ezp
applied manufacturing expense 己分配製造費用 W,!7_nl"u
apportioned charge 攤派費用 x>A[~s"|N
appreciation 漲價 E2`9H-6e
article of association 公司章程 28-z
assessment 課稅 D})12qB;u9
assets 資產 A\E ))b9+
attorney fee 律師費 #%#N.tB5
audit 審計 *#?9@0b@
auditor 審計員 EF9Y=(0|
average 平均數 mGF)Ot R
average cost 平均成本 KO"+"1 .
bad debt 壞賬 ^\yz`b(A0
balance 餘額 0|=y#`;,Z
balance sheet 資產負債表 SFFJyRCz
bank account 銀行賬戶 [?$tu%Q(Z
bank balance 銀行結存 y Tk1
bank charge 銀行手續費 vuJEPn%
bank deposit 銀行存款 =fB"T+
bank discount 銀行貼現 QX
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bank draft 銀行匯票 Y%r>=Jvu6
bank loan 銀行借款 aQ&K a
bank overdraft 銀行透支 <w?k<%( 4
bankers acceptance 銀行承兌 hx:^xW@r4P
bankruptcy 破產
bearer 持票人 K(Tej W#
beneficiary 受益人 :}gEt?TUhs
bequest 遺產 G}}Lp~
bill 票據 KAu>U3\/
bill of exchange 匯票 pXA|'U5]
bill of lading 提單 Wdj|
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bills discounted 貼現票據 Ufor>
bills payable 應付票據 {/48n83n
bills receivable 應收票據
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board of directors 董事會 FNo.#Z5+b
bonds 債券 (W[]}k;
bonus 紅利 q{f (T\
book value 賬面價值 d%E*
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bookkeeper 簿記員 Qj|tD+<
bookkeeping 簿記 z('t#J
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branch office general ledger 支店往來賬戶 x>T+k8[n
broker 經紀人 K<p
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brought down 接前 ]kO|kIs
brought forward 接上頁 -"#jRP]#
budget 預算 ::cI4D
by-product 副產品 ;(K"w*
by-product sales 副產品銷售 g\iSc~
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capital 股本 $
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capital income 資本收益 <B @z>V
capital outlay 資本支出 M<Dvhy[
capital stock 股本 _({wJ$aYC
capital stock certificate 股票 nD!t*P
carried down 移後 U% ?+N
carried forward 移下頁 ,,7hVw
cash 現金 {7_C|z:'p&
cash account 現金賬戶 BhiOV_}Hn
cash in bank 存銀行現金 m5,&;~
cash on delivery 交貨收款 ,V zbKx,
cash on hand 庫存現金 jI<_(T
cash payment 現金支付 Wo,93]
cash purchase 現購 wb##|XyK<c
cash sale 現沽 T!^v^m@>y
cashier 出?#123;員 R+.kwq3CED
cashiers check 本票 ,8!'jE[d
certificate of deposit 存款單折 UoSc<h|
certificate of indebtedness 借據 5FsfJpw
certified check 保付支票 F
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certified public accountant 會計師 Id8e%)
charges 費用 1Cw$^jd
charge for remittances 匯水手續費 us.IdG
charter 營業執照 jBd=!4n
chartered accountant 會計師 C3
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chattles 動產 Xc~BHEp
check 支票 Il#ST
che stub 支票存根 oqg +<m
closed account 己結清賬戶 7=&+0@R#/d
closing 結算 P5GV9SA
closing entries 結賬紀錄 _p^Wc.[~M
closing stock 期末存貨 b7gN|Hw5 H
closing the book 結賬 Rv.IHSQUo
columnar journal 多欄日記賬 u EERNo&
combination 聯合 S9'Xsh
commission 佣金 NiRb:F-
commodity 商品 b+L !p.:
common stock 普通股 p=|S%
company 公司 wbg?IvY[
compensation 賠償 \c!e_rZ
compound interest 複利 (.5
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consignee 承銷人 EZT 8^m
consignment 寄銷 l j+p}dt
consignor 寄銷人 >ZU)bnndA
consolidated balance sheet 合併資產負債表 f>&*%[fw
consolidated profit and loss account 合併損益表 ~~Rq$'q}
consolidation 合併 YtXd>@7
construction cost 營建成本 7`^=Ie%(K
construction revenue 營建收入 A.RG8"
contract 合同 xmfZ5nVL
control account 統制賬戶 (CAkzgTfc
copyright 版權 y
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corporation 公司 6 B7
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cost 成本 0oqOX
cost accounting 成本會計 j9-.bGtm?.
cost of labour 勞工成本 FL&L$#X
cost of production 生產成本 7loWqZ
cost of manufacture 製造成本 U r8
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cost of sales 銷貨成本 *r7%'K{C
cost price 成本價格 w@\4ft6d
credit 貸方 $I<\Yuy-M9
credit note 收款通知單 kv2 H3O
creditor 債權人 JbN,K
crossed check 橫線支票 7
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current account 往來活期賬戶 }FX:sa?5
current asset 流動資產 0_=^#r4Mu
current liability 流動負債 Kk|)N3AV:
current profit and loss 本期損益 z f>(Y7M
debit 借方 VJ1rU mO~
debt 債務 Vl'rO
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debtor 債務人 #vAqqAS`,
deed 契據 $+,kibk*R
deferred assets 遞延資產 i@ 86Ez
deferred liabilities 遞延負債 Z4m+GFY
delivery 交貨 w{4#Q[
delivery expense 送貨費 o
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delivery order 出貨單
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demand draft 即期匯票 J0o,ZH9
demand note 即期票據 8v=t-GJW
demurrage charge 延期費 _:Jma
deposit 存款 E
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deposit slip 存款單 aY DM)b}
depreciation 折舊 PO|gM8E1x?
direct cost 直接成本 $&i8/pD
direct labour 直接人工 1KjzKFnb
director 董事 tJm1Q#||
discount 折扣 $J0o%9K
discount on purchase 進貨折扣 Pjq()\/[Z
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