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。 k{uc%6s
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acceptance 承兌 LvB -%@n
account 賬戶 hV_0f_Og
accountant 會計員 iGM-#{5
accounting 會計 evq*&.6\
accounting system 會計制度 _ u/N#*D
accounts payable 應付賬款 H~fZA)W 4Y
accounts receivable 應收賬款 (C1]R41'
accumulated profits 累積利益 _.zW[;84b
adjusting entry ?#123;整記錄 {l![{
adjustment ?#123;整 0Bb amU
administration expense 管理費用 7h,SX]4Q
advances 預付 jf@#&%AC9
advertising expense 廣告費 S&FMFXF@
agency 代理 I@e{>}
agent 代理人 <Xv]Ih?@f`
agreement 契約 >$k_tC'"
allotments 分配數 Za5*HCo
allowance 津貼 A6=
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amalgamation 合併 3}2'PC
amortization 攤銷 0OP6VZ\
amortized cost 應攤成本 weKwBw
annuities 年金 c[f
applied cost 已分配成本 %\2
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applied expense 已分配費用 o=7 -&F.
applied manufacturing expense 己分配製造費用 (Jy7
apportioned charge 攤派費用 yS %J$o&
appreciation 漲價 o+r?N5
article of association 公司章程 Ivmiz{Oii
assessment 課稅 KY~p>Jmh
assets 資產 gG!L#J?
attorney fee 律師費 :<r.n
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audit 審計 9@9(zUS|
auditor 審計員 |Ah'KpL8W
average 平均數 .y\j .p
average cost 平均成本 tURjIt,I
bad debt 壞賬 E3@G^Y
balance 餘額 8M<q-sn4B
balance sheet 資產負債表 R?Vs8?
bank account 銀行賬戶 MqDz cB]
bank balance 銀行結存 dDK4I3a
bank charge 銀行手續費 9~/k25P
bank deposit 銀行存款 o$)pJ#";F
bank discount 銀行貼現 gdPv,p19L
bank draft 銀行匯票 '[Ap/:/UY
bank loan 銀行借款 c07'mgsU
bank overdraft 銀行透支 N_Q)AXr)
bankers acceptance 銀行承兌 gi\2bzWkbX
bankruptcy 破產 bFD
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bearer 持票人 I]+xerVd
beneficiary 受益人 2.)xWCG
bequest 遺產 A/ZZ[B-
bill 票據 Aru=f~!
bill of exchange 匯票 C,r[H5G#
bill of lading 提單 b&BkT%aA(G
bills discounted 貼現票據 t.Q}V5t{g
bills payable 應付票據 HI&N&a9C
bills receivable 應收票據 "*UN\VV+s
board of directors 董事會 s\O4D*8
bonds 債券 [CxnGeKK
bonus 紅利 8S/SXyS
book value 賬面價值 v<CZ.-r\j
bookkeeper 簿記員 jeLRS8];
bookkeeping 簿記 &\
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branch office general ledger 支店往來賬戶 HEh,Cf7`'
broker 經紀人 $23*:)&J4
brought down 接前 @{/GdB,}
brought forward 接上頁
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budget 預算 Bu_/yKW
by-product 副產品 Jy<hTd*q
by-product sales 副產品銷售 t~_vzG
capital 股本 +5~5BZP
capital income 資本收益 9BR/zQ2
capital outlay 資本支出 r'*x><m'
capital stock 股本 KTLq~Ru
capital stock certificate 股票 m-T@Og
carried down 移後 zNG]v?JAh
carried forward 移下頁 )c*NS7D~f
cash 現金
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cash account 現金賬戶 $[(amj-;l
cash in bank 存銀行現金 ?|,dHqh{nM
cash on delivery 交貨收款
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cash on hand 庫存現金 H#/ #yVw
cash payment 現金支付 im,H|u_f4
cash purchase 現購 X;:q
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cash sale 現沽 }Br=ea
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cashier 出?#123;員 qe^d6
cashiers check 本票 [7Fx#o=da
certificate of deposit 存款單折
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certificate of indebtedness 借據 B|I9Ex~L
certified check 保付支票 k65V5lb
certified public accountant 會計師 I
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charges 費用 k]>1@
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charge for remittances 匯水手續費 n <,:;0{
charter 營業執照
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chartered accountant 會計師 !V.2~V[^M
chattles 動產 5z/*/F=X
check 支票 |; [XZ ZZ
che stub 支票存根 h95a61a,Vy
closed account 己結清賬戶 <b.O^_zQF
closing 結算 ~?6M4!u
closing entries 結賬紀錄 &[yW}uV<7
closing stock 期末存貨 YzA6*2
closing the book 結賬 b?^
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columnar journal 多欄日記賬 +4
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combination 聯合 Xmb001
commission 佣金 n3z]&J5fr
commodity 商品 ;15j\{r
common stock 普通股 |(eR
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company 公司 @"h@4q/W
compensation 賠償 1
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compound interest 複利 gI T3A*x
consignee 承銷人 3*
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consignment 寄銷 XfZ^,'z
consignor 寄銷人 xcHuH-}
consolidated balance sheet 合併資產負債表 b}APD))*H!
consolidated profit and loss account 合併損益表 8el\M/u{
consolidation 合併 (/i?Fd
construction cost 營建成本 8pXului
construction revenue 營建收入 H@
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contract 合同 \8^c"%v,:
control account 統制賬戶 #@UzOQ>
copyright 版權 0Z4o3r[
corporation 公司 :aHLr[%Mz
cost 成本 )JsmzGC0
cost accounting 成本會計 L,\wB7t
cost of labour 勞工成本 b#
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cost of production 生產成本 EP'I
cost of manufacture 製造成本 a(#aEbN?d
cost of sales 銷貨成本 fbrCl!%P
cost price 成本價格 VN/v]
credit 貸方 h uIvXl
credit note 收款通知單 +tCNJ<S@l$
creditor 債權人 aj`_*T"A
crossed check 橫線支票 ,9.-A-Yw
current account 往來活期賬戶 =O
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current asset 流動資產 0ZAT;ea B
current liability 流動負債 umuE5MKY<
current profit and loss 本期損益 SJ8C
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debit 借方 7=@3cw
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debt 債務 o+0x1Ct3P
debtor 債務人 A(@VjXl
deed 契據 y[A%EMd
deferred assets 遞延資產 O<>cuW(l
deferred liabilities 遞延負債 dWi:V7t+
delivery 交貨 /%{Qf
delivery expense 送貨費 U6xs
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delivery order 出貨單 N<e72x
demand draft 即期匯票 @,
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demand note 即期票據 5fvY#6;
demurrage charge 延期費 0-at#
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deposit 存款 W[SZZV_(tu
deposit slip 存款單 vPce6 Cl*
depreciation 折舊 /
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direct cost 直接成本 9g~"Y[ ]
direct labour 直接人工 6k+4R<
director 董事 P*:9u>
discount 折扣 [X^Oxs
discount on purchase 進貨折扣 I3hN7
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