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。 Akws I@@
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acceptance 承兌 rz`"$g+#
account 賬戶 ox\D04:M
accountant 會計員 0%q H=do6
accounting 會計 @SaxM4
accounting system 會計制度 'n\P S,[1R
accounts payable 應付賬款 5}! 36SO\
accounts receivable 應收賬款 xpu2RE
accumulated profits 累積利益 9HPwl
adjusting entry ?#123;整記錄 ^K4?uABc
adjustment ?#123;整 5')]Y1J
administration expense 管理費用 j
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advances 預付 m],.w M8
advertising expense 廣告費 =1VZcLNt
agency 代理 to1r
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agent 代理人 vSv1FZu*
agreement 契約
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allotments 分配數 P*U^,Jh<
allowance 津貼 ^j10
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amalgamation 合併 ZSD7%gE<
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amortization 攤銷 PRFl%M.H`
amortized cost 應攤成本 V,8Z!.MG
annuities 年金 s5Wb iOF
applied cost 已分配成本 K_:2sDCaN
applied expense 已分配費用 iTT%_-X-
applied manufacturing expense 己分配製造費用 ?4aW^l6/
apportioned charge 攤派費用 Dbq/t^
appreciation 漲價 vM$hCV~N
article of association 公司章程 \I<R.49oW
assessment 課稅 >LH}A6dUC
assets 資產 o-AF_N
attorney fee 律師費 :qAX9T'{t
audit 審計 Q7d@+C
auditor 審計員 5v`lCu]
average 平均數 3u+i
average cost 平均成本 :V@)A/}uk
bad debt 壞賬 ?Pf#~U_
balance 餘額 ty4R2LnC
balance sheet 資產負債表 TiG?r$6v%
bank account 銀行賬戶 0_Elxc
bank balance 銀行結存 Xh3b=i|K
bank charge 銀行手續費 :qj;f];|
bank deposit 銀行存款 @0NWc
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bank discount 銀行貼現 Ai^0{kF6
bank draft 銀行匯票 pjoyMHWK
bank loan 銀行借款 2m*/$GZ
bank overdraft 銀行透支 )^"V}z
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bankers acceptance 銀行承兌 2+C:Em0yI
bankruptcy 破產 M&gi$Qs[E
bearer 持票人 }QQ 7jE
beneficiary 受益人 #T{)y
bequest 遺產 /(u? k%Q
bill 票據 MA}}w&
bill of exchange 匯票 2i
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bill of lading 提單 0S'@(p[A
bills discounted 貼現票據 CF\wR;6k
bills payable 應付票據 H8HVmfM
bills receivable 應收票據 Uq{$j5p8
board of directors 董事會 ZH>i2|W<
bonds 債券 5ug|crX
bonus 紅利 _g( aO70Zu
book value 賬面價值 lFSvHs5
bookkeeper 簿記員 $/@
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bookkeeping 簿記 EA9
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branch office general ledger 支店往來賬戶 N7
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broker 經紀人 uqa
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brought down 接前 GRVF/hPn
brought forward 接上頁 'Nuy/\[{\
budget 預算 %;= ?r*]
by-product 副產品 :PY6J}:
by-product sales 副產品銷售 Gr)G-zE
capital 股本 v,z~#$T&
capital income 資本收益 A"s?;hv\fS
capital outlay 資本支出 ur=:Ha
capital stock 股本 ^q0`eS
capital stock certificate 股票 C+jXH)|iq
carried down 移後 x >tm[k
carried forward 移下頁 eOkiB!G.
cash 現金 jvD_{r
cash account 現金賬戶 =1(7T.t
cash in bank 存銀行現金 pzUr9
cash on delivery 交貨收款 ~x+'-2A46
cash on hand 庫存現金 v6[VdWOx5
cash payment 現金支付 \.p;
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cash purchase 現購 /me ]sOkn
cash sale 現沽 ?z6K/'?
cashier 出?#123;員 ],~
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cashiers check 本票 J=(i0A
certificate of deposit 存款單折 >&R@L KP
certificate of indebtedness 借據 "!7Hu7
certified check 保付支票 Li0+%ijM
certified public accountant 會計師 Y
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charges 費用
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charge for remittances 匯水手續費 8 4reyA
charter 營業執照 skTaIGRL
chartered accountant 會計師 n9k
chattles 動產 pR=R{=}wV
check 支票 !$ii*}
che stub 支票存根 8;c\}D
closed account 己結清賬戶 wq!9wk9
closing 結算 0R`>F">
closing entries 結賬紀錄 ^,vFxN--q
closing stock 期末存貨 r!eW]M
closing the book 結賬 f7!48,(fB
columnar journal 多欄日記賬 R^sgafGl=
combination 聯合 H"k\(SPVS
commission 佣金 X&5N89
commodity 商品 gd#?rc*f<3
common stock 普通股 H\ E%.QIx
company 公司 ,`!lZ|
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compensation 賠償 z8%qCq
compound interest 複利 -MsL>F.]
consignee 承銷人 "rEfhzmyF
consignment 寄銷 e Y^zs0
consignor 寄銷人 hNkv lk'Ui
consolidated balance sheet 合併資產負債表 -)Vy)hD,
consolidated profit and loss account 合併損益表 bwP@}(K
consolidation 合併 f}4A,%:1
construction cost 營建成本 s'l|Ii
construction revenue 營建收入 4KSq]S.
contract 合同 C?]eFKS."
control account 統制賬戶 u*uHdV5
copyright 版權 i O? f&u
corporation 公司 t0v>J9
cost 成本 +|8.ymvm
cost accounting 成本會計 Dd/]?4
cost of labour 勞工成本 3XQe? 2:<
cost of production 生產成本 ahCwA}
cost of manufacture 製造成本 %hZX XpuO
cost of sales 銷貨成本 0kls/^ 0,
cost price 成本價格 $]}K ;
credit 貸方 )b=vBs`%
credit note 收款通知單 Xo[cpcV
creditor 債權人 F1B/cd
crossed check 橫線支票 +F-Y^):
current account 往來活期賬戶 (vzYgU,
current asset 流動資產 QJi
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current liability 流動負債 +%KkzdS'
current profit and loss 本期損益 O{7#Xj
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debit 借方 5M #',(X
debt 債務 #Yp
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debtor 債務人 KSEKoHJo
deed 契據 n_LK8
deferred assets 遞延資產 qTwl\dcncC
deferred liabilities 遞延負債 s"w^E\>6
delivery 交貨 ;V
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delivery expense 送貨費 COw!a\Jl
delivery order 出貨單 i;]# @n|
demand draft 即期匯票 ,WnZ^R/n
demand note 即期票據 fl9VokAT
demurrage charge 延期費 :AqtPV'
deposit 存款 aUc#,t;Qd
deposit slip 存款單 L\c3D|
depreciation 折舊 SAf)#HXa
direct cost 直接成本 `v<S
direct labour 直接人工 n<> ^cD
director 董事 s~B)xYmyB'
discount 折扣 SK@ p0:
discount on purchase 進貨折扣 B~qo^ppVU
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