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。 Ae6("Oid
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acceptance 承兌 %]#VdS|N
account 賬戶 FZpsL-yx^N
accountant 會計員 {|XQO'Wg
accounting 會計 z>|)ieL
accounting system 會計制度 -?5$
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accounts payable 應付賬款 l~['[Ub0)
accounts receivable 應收賬款 9k}<F z"^.
accumulated profits 累積利益 \e|U9;Mf
adjusting entry ?#123;整記錄 ;b1wk^,Hw~
adjustment ?#123;整 /~*Cp9F"]
administration expense 管理費用 O~6Q;q P
advances 預付 ,%Z&*n
advertising expense 廣告費 /$Z
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agency 代理 k-Fdj5/
agent 代理人 7b46t2W<
agreement 契約 H<Hrwy~
allotments 分配數 wLUF v(&C
allowance 津貼 UWw}!1
amalgamation 合併 y
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amortization 攤銷 4>YU8/Rw
amortized cost 應攤成本 ]n5"Z,K
annuities 年金 /[iG5~G
applied cost 已分配成本 J\{$ot
applied expense 已分配費用 )v1CC..
applied manufacturing expense 己分配製造費用 s^cc@C
apportioned charge 攤派費用 {i>Jfl]G}
appreciation 漲價 74_xR
article of association 公司章程 #k9<
assessment 課稅 .LObOR5J7
assets 資產 1ef'7a7e8
attorney fee 律師費 7 2,"Cj
audit 審計 qm'b'!gq~
auditor 審計員 jTfi@5aPY
average 平均數 (a }J$:
average cost 平均成本 q^*6C[G B
bad debt 壞賬 Mlj#b8
balance 餘額
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balance sheet 資產負債表 5m7b\Mak
bank account 銀行賬戶 ue6d~8&
bank balance 銀行結存 ^=0$
bank charge 銀行手續費 hwVAXsF~
bank deposit 銀行存款 P'tMu6+)
bank discount 銀行貼現 BS7J#8cu
bank draft 銀行匯票 :Q-oV8t{
bank loan 銀行借款 XV=S)
bank overdraft 銀行透支 8bOT*^b$H
bankers acceptance 銀行承兌 6Y7H|>g)
bankruptcy 破產 C),7- ?
bearer 持票人 @o#+5P
beneficiary 受益人 w<t,j~ Pr#
bequest 遺產 5+K;_)
bill 票據 =IHje;s
bill of exchange 匯票 AIh*1>2Xn
bill of lading 提單 "-
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bills discounted 貼現票據 =j~Q/-`EC0
bills payable 應付票據 //.>>-~1m
bills receivable 應收票據 g19S
board of directors 董事會 i
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bonds 債券 9&K/GaG
bonus 紅利 ZJ(rG((!
book value 賬面價值 K\&o2lo]
bookkeeper 簿記員 Nfw YDY
bookkeeping 簿記 OOB^gf}$'
branch office general ledger 支店往來賬戶 z(H?VfJo
broker 經紀人 f^9&WT
brought down 接前 3.vgu
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brought forward 接上頁
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budget 預算 A-wRah.M
by-product 副產品 <9ifPSvJ
by-product sales 副產品銷售
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capital 股本 | ^GyH$.
capital income 資本收益 >F3.c%VU]w
capital outlay 資本支出 l67KJ
capital stock 股本 m^I,}1H4
capital stock certificate 股票 B:9.e?t
carried down 移後 r,xmEj0E
carried forward 移下頁 o| D^`Z
cash 現金 6t}XJB$+7
cash account 現金賬戶 64U6C *w+
cash in bank 存銀行現金 {/}^D-
cash on delivery 交貨收款 Z]vL%Gg*!
cash on hand 庫存現金 ZHkw6@|
cash payment 現金支付 'Kz9ygZy
cash purchase 現購 H}nJbnU
cash sale 現沽 X:=c5*0e
cashier 出?#123;員 q`Q}yE>9
cashiers check 本票 n?E}b$6
certificate of deposit 存款單折 v01#>,R
certificate of indebtedness 借據 2z\;Q8g){r
certified check 保付支票
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certified public accountant 會計師 <1@
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charges 費用 B8V,)rn
charge for remittances 匯水手續費 `.^ |]|u
charter 營業執照 s-?fUqA
chartered accountant 會計師 MzTW8
chattles 動產 ?CY1]d
check 支票 #ia;-
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che stub 支票存根 1 Z[f
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closed account 己結清賬戶 mX\
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closing 結算 'M/([|@
closing entries 結賬紀錄 C;qMw-*F
closing stock 期末存貨 Q~Ea8UT.#
closing the book 結賬 '
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columnar journal 多欄日記賬 ::"E?CQLV
combination 聯合 &88oB6$D^q
commission 佣金 [,g~m9
commodity 商品 !buz<h
common stock 普通股 ;/sHWI
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company 公司 DWf$
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compensation 賠償 YYUe)j{T
compound interest 複利 97LpY_sU
consignee 承銷人 \:&@;!a
consignment 寄銷 9_huI'"p
consignor 寄銷人 *%A}x
consolidated balance sheet 合併資產負債表 G]*|H0j
consolidated profit and loss account 合併損益表 p;%<mUI
consolidation 合併 6 hiC?2b{x
construction cost 營建成本 {-WTV"L5*2
construction revenue 營建收入 +jV_Wz
contract 合同 5
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control account 統制賬戶 .
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copyright 版權 c K <)$*
corporation 公司 '3;v] L?G
cost 成本 +nU.p/cK+\
cost accounting 成本會計 4/*q0M{}B
cost of labour 勞工成本 p
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cost of production 生產成本 (?Q|s,
cost of manufacture 製造成本 7z'ha?
cost of sales 銷貨成本 8cdsToF(e.
cost price 成本價格 ?[TW<Yx
credit 貸方 }[n5n
credit note 收款通知單 $0qMQ%
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creditor 債權人 <avQR9'&
crossed check 橫線支票 z<n-Gzwk
current account 往來活期賬戶 G[z
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current asset 流動資產 rt!r2d
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current liability 流動負債 CqoG.1jJS
current profit and loss 本期損益 J8Z0D:5
debit 借方 m5-9yQ=.
debt 債務 Qv{,wytyO
debtor 債務人 ijW7c+yd
deed 契據 4hAJ!7[A.
deferred assets 遞延資產 ISNcswN#
deferred liabilities 遞延負債 -%m3-xZA
delivery 交貨 IeTdN_8
delivery expense 送貨費 .eF_cD7v
delivery order 出貨單 yrr)
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demand draft 即期匯票 nhH;?D3
demand note 即期票據 2@Lbfo A
demurrage charge 延期費 r88"#C6E'
deposit 存款 \l,rpVv5m
deposit slip 存款單 id,NONb\
depreciation 折舊 3V;gW%>
direct cost 直接成本 X0uJNHO
direct labour 直接人工 FFcB54ALTf
director 董事 GP,<`l&
discount 折扣 x;#zs64f
discount on purchase 進貨折扣 S# we3
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