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。 VJr ~h
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acceptance 承兌 F2n4#b
account 賬戶 V^;lg[:
accountant 會計員 Y!(w. G
accounting 會計 XTb.cqOC
accounting system 會計制度 ^MhMYA
accounts payable 應付賬款 vON7~KA
accounts receivable 應收賬款 KeyHxU=?
accumulated profits 累積利益 U+
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adjusting entry ?#123;整記錄 eXLdb-
adjustment ?#123;整 %f&Bt,xEo
administration expense 管理費用 m60hTJ?N)
advances 預付 oq>jCOVh
advertising expense 廣告費
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agency 代理 r24
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agent 代理人 YAi@EvzCVy
agreement 契約 QS,
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allotments 分配數 s9u7z
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allowance 津貼 -s91/|n
amalgamation 合併 O15~\8#'
amortization 攤銷 *li5/=UC5*
amortized cost 應攤成本 3)^2X
annuities 年金 $i
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applied cost 已分配成本 'Ze&
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applied expense 已分配費用 4!M0)Nix
applied manufacturing expense 己分配製造費用 K_X(j$2Xc
apportioned charge 攤派費用 UrS%t>6k
appreciation 漲價 z`dnS]q9
article of association 公司章程 uE#i3(
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assessment 課稅 z3 fU|*_c
assets 資產 JJ_KfnH
attorney fee 律師費 #g
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audit 審計 |;C;d"JC2
auditor 審計員 c-
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average 平均數 R~dWblv
average cost 平均成本 RHt~:D3*
bad debt 壞賬 $yFR{_]
balance 餘額 0+rBGk
balance sheet 資產負債表 gF~
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bank account 銀行賬戶 /'>ck2drjk
bank balance 銀行結存 HN&]`cr;
bank charge 銀行手續費 t..@69
bank deposit 銀行存款 bde6
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bank discount 銀行貼現 g*%o%Lv
bank draft 銀行匯票 <ou=f'
bank loan 銀行借款 {~=gKZ:-@
bank overdraft 銀行透支 Aacj?
bankers acceptance 銀行承兌 A6Wtzt2i
bankruptcy 破產 z8PV&o
bearer 持票人 H)+wkR!~
beneficiary 受益人 MWn[]'TpH
bequest 遺產 C9`x"$
bill 票據 1~*JenV-
bill of exchange 匯票 c/G
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bill of lading 提單 myZ8LQ&
bills discounted 貼現票據 I9cZZ`vs
bills payable 應付票據 X5P1wxk'
bills receivable 應收票據 4?7OP
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board of directors 董事會 `]l[p+DO
bonds 債券 VZU@G)rd
bonus 紅利 {y>Kcfc/?E
book value 賬面價值 /gLi(Uw
bookkeeper 簿記員 p-%m/d?
bookkeeping 簿記 }RkD7
branch office general ledger 支店往來賬戶 "Ze<dB#,Y
broker 經紀人 -$j|&l
brought down 接前 G^w:c]
brought forward 接上頁 F:2V
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budget 預算 =Wl}Pgo!
by-product 副產品 |H-zm&h>'
by-product sales 副產品銷售 :YN,cI d*
capital 股本 '.tg\]|
capital income 資本收益 v6KF0mqA&
capital outlay 資本支出 ^@xn 3zJ
capital stock 股本 d-$/C| J
capital stock certificate 股票 'Y-Y
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carried down 移後 nOUF<DNQ
carried forward 移下頁 E#+|.0*!s
cash 現金 r(/+-
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cash account 現金賬戶 ^$F1U,oi
cash in bank 存銀行現金 J]4U
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cash on delivery 交貨收款 UxVxnJ_
cash on hand 庫存現金 F%q}N,W
cash payment 現金支付 H5p&dNO
cash purchase 現購 | D,->k
cash sale 現沽 =(>pv,
cashier 出?#123;員 ]kyGm2Ty9
cashiers check 本票 BjCg!6`XF
certificate of deposit 存款單折 Z"'tJ3Y.~
certificate of indebtedness 借據 ,qO2D_
certified check 保付支票 A;C)#Q/
certified public accountant 會計師 G>c:+`KS
charges 費用 +`~6Weay
charge for remittances 匯水手續費 #R3|nL
charter 營業執照 5KDN8pJN
chartered accountant 會計師 SpX6PwM
chattles 動產 ygf
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check 支票 $/;;}|hqi
che stub 支票存根 "~/O>.p
closed account 己結清賬戶 jr=erVHK
closing 結算 WkR=(dss8
closing entries 結賬紀錄 Q !G^CG
closing stock 期末存貨 g\lEdxm6Sj
closing the book 結賬 @a}jnl(2
columnar journal 多欄日記賬 uu+)r
combination 聯合 *k
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commission 佣金 $fl+l5?9
commodity 商品 #Vi:-zyY
common stock 普通股 u~q6?*5
company 公司 V`XtGTx
compensation 賠償 2io~pk>
compound interest 複利 3Ja1|;(2
consignee 承銷人 zsuXN *
consignment 寄銷 &+zS4)UK
consignor 寄銷人 6E@qZvQ
consolidated balance sheet 合併資產負債表 }:a:E~5y
consolidated profit and loss account 合併損益表 N.@@ebuE
consolidation 合併 <mX EX`?
construction cost 營建成本 rGb<7b%
construction revenue 營建收入 mJ L=H
contract 合同 -{rUE +
control account 統制賬戶 A
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copyright 版權 24Uvi:B?~
corporation 公司 ]ovb!X_
cost 成本 #:LI,t
cost accounting 成本會計 5'zD}[2
cost of labour 勞工成本 ];8S<KiS~
cost of production 生產成本 _?QVc0S!
cost of manufacture 製造成本 :M
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cost of sales 銷貨成本 @X g5E
cost price 成本價格 !{%BfZX<&
credit 貸方 qz6@'1
credit note 收款通知單 ;fGh]i
creditor 債權人 'sT7t&v~
crossed check 橫線支票 Y~[k_!
current account 往來活期賬戶 pW4$$2S?9
current asset 流動資產 f*46,`x
current liability 流動負債 N>Q~WXvV#
current profit and loss 本期損益 oZwu`~h Y
debit 借方 S5>?jn1
debt 債務 !
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debtor 債務人 ee\QK,QV
deed 契據 e> -fI_+b
deferred assets 遞延資產 "1HKD
deferred liabilities 遞延負債 ?3=y]Vb+
delivery 交貨 ~D\zz }l
delivery expense 送貨費 f'?FYBL
delivery order 出貨單 m;@8z[
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demand draft 即期匯票 zSo(+ D
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demand note 即期票據 "cD MFu
demurrage charge 延期費 xh|<`>5
deposit 存款 P}8cSX9
deposit slip 存款單 &Xh_`*]ox
depreciation 折舊 ;nbV-<e
direct cost 直接成本 5-?*Boi>i
direct labour 直接人工 5DxNHEuS
director 董事 8]j*z n?,
discount 折扣 It:,8
discount on purchase 進貨折扣 )/cf%
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