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 :=+s^K
account 賬戶 :
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accountant 會計員 wciYv,
accounting 會計 c BQ|mA
accounting system 會計制度 S)p{4`p%
accounts payable 應付賬款 {:$0j|zL1
accounts receivable 應收賬款 IpXg2QbN
accumulated profits 累積利益 ;``*]tY$
adjusting entry ?#123;整記錄 +*WE<4"!6
adjustment ?#123;整 GrGgR7eC#P
administration expense 管理費用 ]F r+cP
advances 預付 1M7=*w,
advertising expense 廣告費 @#c(4}^ <w
agency 代理 ,--/oP
agent 代理人 7 6~x|6)
agreement 契約
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allotments 分配數 B!K{y>|.
allowance 津貼 mDC{c ?
amalgamation 合併 <T[%03
amortization 攤銷 `<zaxO
amortized cost 應攤成本 #m1e_[
annuities 年金 R XkE"H{
applied cost 已分配成本 KW+ps16~
applied expense 已分配費用 v
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applied manufacturing expense 己分配製造費用 ;Z:z'';Lm
apportioned charge 攤派費用 v)N8vFdd
appreciation 漲價 aSi:(w
article of association 公司章程 o^wj_#ai$
assessment 課稅 lY[>}L*H8
assets 資產 NDglse
attorney fee 律師費 PorBB7iL
audit 審計 -N(y+~wN
auditor 審計員 &ME[H
average 平均數 ZalG/PFy
average cost 平均成本 M6vW}APH[n
bad debt 壞賬 HdGAE1eU]}
balance 餘額 <~!7? ak
balance sheet 資產負債表 ~j" aJ /
bank account 銀行賬戶 jb$sIZ%i
bank balance 銀行結存 _Sj
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bank charge 銀行手續費 Hq8<g$
bank deposit 銀行存款 R!lNm,i
bank discount 銀行貼現 8)&yj
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bank draft 銀行匯票 W}EI gVHs
bank loan 銀行借款 G5egyP;
bank overdraft 銀行透支 HuBG?4Qd
bankers acceptance 銀行承兌 VV)PSo db
bankruptcy 破產 PA5ET@mD
bearer 持票人 /xJ,nwp7
beneficiary 受益人 E&}r"rbI
bequest 遺產 T/p}Us
bill 票據 N*$<Kjw
bill of exchange 匯票 S,fMGKcq
bill of lading 提單 DKm`
bills discounted 貼現票據 8N4W}YBs
bills payable 應付票據 ?t$sju(\
bills receivable 應收票據 HWT0oh]
board of directors 董事會 @4^5C-
bonds 債券 9G` 2t~%
bonus 紅利 .21%~"dxJ
book value 賬面價值 -20
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bookkeeper 簿記員 l<<0:~+q
bookkeeping 簿記 nS"K
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branch office general ledger 支店往來賬戶 q<o*rcwf^
broker 經紀人 .FK[Y?
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brought down 接前 p/
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brought forward 接上頁 fc._*y#AS
budget 預算 /p~"?9b[ i
by-product 副產品 $"0t 1
by-product sales 副產品銷售 B~^MhX
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capital 股本 gZuk(
capital income 資本收益 oF,
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capital outlay 資本支出 eJ+;!0
capital stock 股本 &{9'ylv-B)
capital stock certificate 股票 v Q[{<|K
carried down 移後 X5U_|XK6Y
carried forward 移下頁 %E?:9. :NJ
cash 現金 s0H_Y'
cash account 現金賬戶 wXPNfV<(2
cash in bank 存銀行現金 v:B_%-GfOA
cash on delivery 交貨收款 G]E$U]=9r:
cash on hand 庫存現金 BF<7.<,
cash payment 現金支付 qF`;xa%,}
cash purchase 現購 N~{0QewMI'
cash sale 現沽 + L;[-]E8
cashier 出?#123;員 kFgN^v^t
cashiers check 本票 E:V&:9aQ@
certificate of deposit 存款單折 @g9j+DcU
certificate of indebtedness 借據 7J~6J.m
certified check 保付支票 Hj
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certified public accountant 會計師 H$KE*Wwq
charges 費用 MG>g?s'!
charge for remittances 匯水手續費 N[^%|
charter 營業執照 #i-!:6sLA
chartered accountant 會計師 T?!^-PD9*
chattles 動產 fU@}]&
check 支票 )b
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che stub 支票存根 [6V'UI6
closed account 己結清賬戶 (9';zw
closing 結算 Jme}{!3m
closing entries 結賬紀錄 1B'i7
closing stock 期末存貨 o m`r^3,
closing the book 結賬 *U.$=4Az
columnar journal 多欄日記賬 t!c8c^HR
combination 聯合 Oh6;o1UI
commission 佣金 )PL'^gRr
commodity 商品 <]/`#Xgh
common stock 普通股 ioi0^aM
company 公司 -))>7skc
compensation 賠償 0(Y$xg
compound interest 複利 fpM4q
consignee 承銷人 -?e~dLu
consignment 寄銷 M~I M;my
consignor 寄銷人 Vm'ReH
consolidated balance sheet 合併資產負債表 >ly= O
consolidated profit and loss account 合併損益表 G(
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consolidation 合併 7
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construction cost 營建成本 }E]`ly<Z
construction revenue 營建收入 $Bz |[=
contract 合同 *D~@xypy
control account 統制賬戶 /AJ^wY
copyright 版權
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corporation 公司 j_&/^-;e
cost 成本 cmt3ceCb
cost accounting 成本會計 C+
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cost of labour 勞工成本 m{mK;D
cost of production 生產成本 si=/=h
cost of manufacture 製造成本 wz.Il-sm
cost of sales 銷貨成本 Mki(,Y|1~
cost price 成本價格 J4j?rLR3p
credit 貸方 L45&O
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credit note 收款通知單 gwThhwR
creditor 債權人 }tft@,dIC
crossed check 橫線支票 (loUO;S=
current account 往來活期賬戶 #Vv*2Mc
current asset 流動資產 bsM`C]h&
current liability 流動負債 eQcy'GA06
current profit and loss 本期損益 )7q;Fm_/
debit 借方 o|]xj'
debt 債務 aC]~
debtor 債務人
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deed 契據 s?~Abj_
deferred assets 遞延資產 _ H$Cm
deferred liabilities 遞延負債 }O2hhh_
delivery 交貨 wa<@bub
delivery expense 送貨費 jA=uK6m
delivery order 出貨單 ]!YzbvoR
demand draft 即期匯票 UbC)XiO
demand note 即期票據 /Ia=/Jj7N
demurrage charge 延期費 s=q\BmG
deposit 存款 5PKv@Mk
deposit slip 存款單 *X %`MN
depreciation 折舊 `U2PlCf|
direct cost 直接成本 yu#Jw
direct labour 直接人工 ~rpYZLH/:0
director 董事 \5s!lv*&
discount 折扣 &^9f)xb
discount on purchase 進貨折扣 ji A$6dZU
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