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。 oLz9mqp2%
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acceptance 承兌 wVY;)1?
account 賬戶 OCYC
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accountant 會計員 "RM vWuNt
accounting 會計 R;Gf3K
accounting system 會計制度 W5a>6u=g,
accounts payable 應付賬款 ljRR{HOl
accounts receivable 應收賬款 5"8R|NU:\0
accumulated profits 累積利益 B(U0 ~{7a
adjusting entry ?#123;整記錄 8@'Q=".J
adjustment ?#123;整 "f3KE=cUm
administration expense 管理費用 Ax"I$6n>
advances 預付 ZeP3
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advertising expense 廣告費 dI|`"jl#
agency 代理 `-[+(+["
agent 代理人 J t,7S4JL
agreement 契約 {_5PN^J
allotments 分配數 >Gyg`L\
allowance 津貼 ufWd)Q
amalgamation 合併 w-(^w9_e
amortization 攤銷
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amortized cost 應攤成本 |?
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annuities 年金 RXU#.=xvy
applied cost 已分配成本 W_z?t;
applied expense 已分配費用 g w`}eA$
applied manufacturing expense 己分配製造費用 HOY9{>E}z
apportioned charge 攤派費用 1O]27"9
appreciation 漲價 C>*]a(5k
article of association 公司章程 _Q3Ad>,U
assessment 課稅 kVu-,OU
assets 資產 |`yzH$,F
attorney fee 律師費 ;Z(~;D
audit 審計
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auditor 審計員 VIjsz42C
average 平均數 Mb0cdK?hA
average cost 平均成本 V`z2F'vT
bad debt 壞賬 Sk 10"D B/
balance 餘額 *|DIG{
balance sheet 資產負債表 Cq, hzi-
bank account 銀行賬戶 $6]7>:8mz
bank balance 銀行結存 9#AsSbBpf
bank charge 銀行手續費 VT&R1)c
bank deposit 銀行存款 X[
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bank discount 銀行貼現 4? a!6
bank draft 銀行匯票 bs_"Nn?
bank loan 銀行借款 -j 6U{l
bank overdraft 銀行透支 uKZe"wN;
bankers acceptance 銀行承兌 );.
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bankruptcy 破產 044*@a5f
bearer 持票人 @|^2 +K/
beneficiary 受益人 t"@:a
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bequest 遺產 {!C ';^
bill 票據 uoe5@j2
bill of exchange 匯票 ZP&"[_
bill of lading 提單 "jUr[X2J
bills discounted 貼現票據 @Pc]qu
bills payable 應付票據 \Ka
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bills receivable 應收票據 6QOdd6_d
board of directors 董事會
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bonds 債券 sgn,]3AUq
bonus 紅利 *YFe
book value 賬面價值 G/Xa`4"_
bookkeeper 簿記員 [[P UK{P0
bookkeeping 簿記 sy
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branch office general ledger 支店往來賬戶 aO]0|<2
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broker 經紀人 fFfH9 cl!
brought down 接前 g&*pk5V>
brought forward 接上頁 >_biiW~x :
budget 預算 ZL`G<Mo;.
by-product 副產品 `1NxS35u
by-product sales 副產品銷售 F`if
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capital 股本 7FVu[Qu
capital income 資本收益 S4]xxc
capital outlay 資本支出 3d.JV'C'c
capital stock 股本 Oifu ?f<r
capital stock certificate 股票 pX]*&[X?
carried down 移後
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carried forward 移下頁 .d5|Fs~B
cash 現金 w49Wl>M
cash account 現金賬戶 %3i/PIN
cash in bank 存銀行現金 OH28H),}
cash on delivery 交貨收款 ZpHT2-baVe
cash on hand 庫存現金 j}chU'if
cash payment 現金支付 8Us5Oi
cash purchase 現購 Hm+-gI3*
cash sale 現沽 x, js}Mlw
cashier 出?#123;員 0:**uion
cashiers check 本票 qB_MDA
certificate of deposit 存款單折 /c`)E
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certificate of indebtedness 借據 9jiZtwRpk
certified check 保付支票 L;x
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certified public accountant 會計師 r6Z&i^cMe
charges 費用 !GMb~
charge for remittances 匯水手續費 SMQuJ_
charter 營業執照 MjG=6.J|`
chartered accountant 會計師 '
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chattles 動產 0gVylQ
check 支票 :x97^.eW~
che stub 支票存根 j?6%=KuX<
closed account 己結清賬戶 $6:j3ZTXrt
closing 結算 JW&/l
closing entries 結賬紀錄 A0M)*9 f
closing stock 期末存貨 H!&]Di1Eh
closing the book 結賬 pCA(>(
columnar journal 多欄日記賬 FpfOxF6A3
combination 聯合 9p(s FQ
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commission 佣金 SPL72+S`,
commodity 商品 W
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common stock 普通股 fL"-K
company 公司 QQ97BP7W
compensation 賠償 xrO:Y!C?
compound interest 複利 d> Y9g
consignee 承銷人 pr/
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consignment 寄銷 gyieS Xz[
consignor 寄銷人 :SSe0ZZ_6b
consolidated balance sheet 合併資產負債表 UioLu90
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consolidated profit and loss account 合併損益表 v 4(!~S
consolidation 合併 m$A|Sx&sG$
construction cost 營建成本 @6ZQkX/
construction revenue 營建收入 v%V$@MF
contract 合同 gOO\` #
control account 統制賬戶 suaTXKjyk+
copyright 版權 Yv9(8
corporation 公司 T eG5|`t],
cost 成本 ^Ebaq`{V\'
cost accounting 成本會計 *gu~7&yoP
cost of labour 勞工成本 >t?;*K\x"
cost of production 生產成本 c^UG}:Y
cost of manufacture 製造成本 rj
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cost of sales 銷貨成本 \x)T_]Gcm
cost price 成本價格 +WK!}xZR
credit 貸方 8@Xq ,J
credit note 收款通知單 `>'E4z]-_
creditor 債權人 {Rjj
crossed check 橫線支票 xc8
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current account 往來活期賬戶 `pm6Ts{,
current asset 流動資產 c5<M=$
current liability 流動負債
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current profit and loss 本期損益 2>.B*P
debit 借方 c&AA< 6pkv
debt 債務 28LjQ!
debtor 債務人 (5;w^E9*n;
deed 契據 *xM4nUu<~
deferred assets 遞延資產 =cM\o{ q
deferred liabilities 遞延負債 WWc{]R^D
delivery 交貨 _*9eAeJ
delivery expense 送貨費 ?W9$=
delivery order 出貨單 -JaC~v(0
demand draft 即期匯票 m/JpYv~
demand note 即期票據 ,F.\ z^\{
demurrage charge 延期費 2ME3= C
deposit 存款 |9jeOV}/
deposit slip 存款單 4At%{E
depreciation 折舊 F.?^ko9d
direct cost 直接成本 t@>
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direct labour 直接人工 :U0z;
director 董事 7z)Hq./3@
discount 折扣 X&TTw/J!^
discount on purchase 進貨折扣 VW I{ wC
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