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。 @XN|R
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acceptance 承兌 ]T1\gv1~
account 賬戶 J6RzN'j
accountant 會計員 8m 5T
accounting 會計 9UE)4*5
accounting system 會計制度 ID8u&:
accounts payable 應付賬款 #B!<gA$/
accounts receivable 應收賬款 `tEW.s%Y(6
accumulated profits 累積利益 I7Xm~w!{qk
adjusting entry ?#123;整記錄 S$ Z?T
adjustment ?#123;整 W|AK"vf
administration expense 管理費用 0artR
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advances 預付 v&8s>~i`K
advertising expense 廣告費 V&Q_iE
agency 代理 {Xv0=P
agent 代理人 5L
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agreement 契約 87yZd8+)
allotments 分配數 9|qzFm
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allowance 津貼 BY`vs+]XY
amalgamation 合併 b;IzK'
amortization 攤銷 D2 X~tl5<
amortized cost 應攤成本 ';KWHk8C
annuities 年金 8\Kpc;
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applied cost 已分配成本 1}ws@hU
applied expense 已分配費用 57[tUO
applied manufacturing expense 己分配製造費用 s|!lw
apportioned charge 攤派費用 fRomP-S
appreciation 漲價 f:KZP;/[c
article of association 公司章程 %abc-q
assessment 課稅 FqXE6^
assets 資產 ;2[o>73F
attorney fee 律師費 tx ,q=.(
audit 審計 XWag+K
auditor 審計員 6d/1PGB
average 平均數 g<g$c<sm
average cost 平均成本 H_FT%`iM
bad debt 壞賬 $nr=4'yZ
balance 餘額 e3,@prr
balance sheet 資產負債表 V-kx=M"k
bank account 銀行賬戶 ,C0D|q4/!.
bank balance 銀行結存 2"IDz01ne
bank charge 銀行手續費 UT_kw}1
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bank deposit 銀行存款 |./{,",
bank discount 銀行貼現 )LTX.Kg
bank draft 銀行匯票 /Csk"IfuO
bank loan 銀行借款 l-$5CO
bank overdraft 銀行透支 ;*njS
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bankers acceptance 銀行承兌 W:JR\KKU
bankruptcy 破產 K@tEL Yb
bearer 持票人 g9@H4y6fe=
beneficiary 受益人 :pvB}RYD
bequest 遺產 Q PrP3DK
bill 票據 `wKd##v'@
bill of exchange 匯票 r7-H`%.
bill of lading 提單 W0XfU`
bills discounted 貼現票據 vOo-jUKs
bills payable 應付票據 ]DjnzClx
bills receivable 應收票據 qi$nG_<<Z
board of directors 董事會 KW(^-:wmr
bonds 債券 \hI|I!sDWy
bonus 紅利 qyzH*#d=Cf
book value 賬面價值 `Gh J)WA<
bookkeeper 簿記員 |cgc^S/~H
bookkeeping 簿記 _o? I=UN2:
branch office general ledger 支店往來賬戶 }U|0F#0$
broker 經紀人 u4h.\ul8%
brought down 接前 lQ&J2H<w
brought forward 接上頁 p# JPLCs
budget 預算 [@Mo3]#\
by-product 副產品 lf#5X)V
by-product sales 副產品銷售 Zmm6&OZ%
capital 股本 X}g"_wN,g>
capital income 資本收益 X3'd~!a)
capital outlay 資本支出 9Y+7o%6e
capital stock 股本 `*3;sq%`
capital stock certificate 股票 M)3'\x:
carried down 移後 zMh`Uqid
carried forward 移下頁 '&/~Sh$%
cash 現金 z}F^HQ1
cash account 現金賬戶 T%4yPmY
cash in bank 存銀行現金 o_a' <7\#i
cash on delivery 交貨收款 %k @4}M>
cash on hand 庫存現金 #J^ >7v
cash payment 現金支付 |?
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cash purchase 現購 M[P1hFuna
cash sale 現沽 $B`ETI9g-N
cashier 出?#123;員 )j!%`g
cashiers check 本票 Q w)U
certificate of deposit 存款單折 s9SUj^
certificate of indebtedness 借據 gfiFRwC`v
certified check 保付支票 `NfwW:
certified public accountant 會計師 iUq_vQ@}}
charges 費用 =R*IOJ
charge for remittances 匯水手續費 C!Jy;Z=+u
charter 營業執照 m[ER~]L/C
chartered accountant 會計師 m -0}Pe9L
chattles 動產 NfZC}
check 支票 Ld
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che stub 支票存根 =
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closed account 己結清賬戶 b^
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closing 結算 n.Y45(@E
closing entries 結賬紀錄 2V*;=cv~z
closing stock 期末存貨 :XOjS[wB
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closing the book 結賬
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columnar journal 多欄日記賬 H(kxRPH4@]
combination 聯合 !-t"}^)
commission 佣金 ra8AUj~RX
commodity 商品 *Ag3qnY
common stock 普通股 ni6zo~+W]
company 公司 9'p*7o
compensation 賠償 O"1HO[
compound interest 複利 |@VhR(^O$
consignee 承銷人 oJ|m/i)
consignment 寄銷 WR_B:%W.
consignor 寄銷人 AoY!f'Z
consolidated balance sheet 合併資產負債表 %Vfr#j$=
consolidated profit and loss account 合併損益表 ( dh9aR_a
consolidation 合併 &~'i,v|E
construction cost 營建成本 b>]UNf"-
construction revenue 營建收入 5sSAH
contract 合同 TN<"X :x9
control account 統制賬戶 s
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copyright 版權 %vbov}R
corporation 公司 _Td#C1g3
cost 成本 H9Vn(A8&`
cost accounting 成本會計 _#we1m
cost of labour 勞工成本 bK{ VjXF
cost of production 生產成本 nELY( z
cost of manufacture 製造成本 } ?MbU6"
cost of sales 銷貨成本 i=&]%T6Qk
cost price 成本價格 J+wnrGoK
credit 貸方 0IZF%`
credit note 收款通知單 V9
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creditor 債權人 /N,\ st
crossed check 橫線支票 kOC0d,
current account 往來活期賬戶 OTNI@jQ)
current asset 流動資產 Yp\Y]pym
current liability 流動負債 TP/bX&bjCy
current profit and loss 本期損益 ) )t]5Ys%;
debit 借方 dF5y'
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debt 債務 )u0/s'
debtor 債務人 ?Ss~!38
deed 契據 +G+1B6S
deferred assets 遞延資產 uMRzUK`QK
deferred liabilities 遞延負債 RL
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delivery 交貨 NC iBn>=:
delivery expense 送貨費 G-,0mo
delivery order 出貨單 bfYVA2=Z
demand draft 即期匯票 d%K{JkD-
demand note 即期票據 2B5Ez,'#x
demurrage charge 延期費 3Bcv"O,B!{
deposit 存款 '&$zgK9T?
deposit slip 存款單 (W }DMcuSd
depreciation 折舊 ?}= $zN
direct cost 直接成本 :B\$7+$v
direct labour 直接人工 '8FHn~F
director 董事 Spn)M79
discount 折扣 qn'TIE.
discount on purchase 進貨折扣 =(~Zm B\
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