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。 P.4E{.)(
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acceptance 承兌 aPBX=;(
account 賬戶 S=9E@(]
accountant 會計員 mCk5B*Jy
accounting 會計 Kdt|i93
accounting system 會計制度 _
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accounts payable 應付賬款 Cg6;I.K
accounts receivable 應收賬款 fEiJ~&{&
accumulated profits 累積利益 pcpxe&S
adjusting entry ?#123;整記錄 9+VF<;Xw
adjustment ?#123;整 !A-;NGxE
administration expense 管理費用 x`2pr
advances 預付 D0%FELG05
advertising expense 廣告費 {CP o<lz
agency 代理 Fzs>J&sY&
agent 代理人 y9
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agreement 契約 2]Fu
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allotments 分配數 gE=Wcb!
allowance 津貼 5Fe-=BX(
amalgamation 合併 cyc>_$/;1
amortization 攤銷 -- S"w@
amortized cost 應攤成本 HWbBChDF
annuities 年金 jeFN*r_
applied cost 已分配成本 \9jpCNdJ
applied expense 已分配費用 9S"N4c>
applied manufacturing expense 己分配製造費用 a(Sv,@/
apportioned charge 攤派費用 Q!)z)-hI
appreciation 漲價 R<j<.h
article of association 公司章程 z|%Bh
assessment 課稅 TAAR'Jz S
assets 資產 cUM_ncYOP
attorney fee 律師費 [; F{mN
audit 審計 =F[lg?g
auditor 審計員 %JaE4&
average 平均數 7 s-`QdWX
average cost 平均成本 0~.)GG%R>D
bad debt 壞賬 'Z$
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balance 餘額 EFNdiv$wF
balance sheet 資產負債表 'Ae
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bank account 銀行賬戶 Ei~]
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bank balance 銀行結存 |
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bank charge 銀行手續費 r&/D~g\"|[
bank deposit 銀行存款 |w,^"j2R
bank discount 銀行貼現 ])68wqD
bank draft 銀行匯票 -g$OOJB6
bank loan 銀行借款 YiBOi?h9
bank overdraft 銀行透支 rJp?d9B
bankers acceptance 銀行承兌 :%>oe> _"
bankruptcy 破產 wK ][qZ ]
bearer 持票人 [BE:+ ID3
beneficiary 受益人 q4zSS #]A
bequest 遺產 A'b<?)Y7_
bill 票據
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bill of exchange 匯票 _we3jzMW
bill of lading 提單 (A|B@a!Y>
bills discounted 貼現票據 .yG8B:7N2
bills payable 應付票據 O{*GW0}55
bills receivable 應收票據 h
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board of directors 董事會 ew
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bonds 債券 iF+S%aPd#
bonus 紅利 BMe72
book value 賬面價值 p0?o<AA%O
bookkeeper 簿記員 UzN8G$92qF
bookkeeping 簿記 =^ gvZ|]
branch office general ledger 支店往來賬戶 =cknE=
broker 經紀人 AwA1&mh
brought down 接前 :Z]/Q/$
brought forward 接上頁 @s3aR*ny$
budget 預算 0.3^
by-product 副產品 kS[Dy$AB/2
by-product sales 副產品銷售 US"2O!u
capital 股本 `7F@6n
capital income 資本收益 e|35|I '
capital outlay 資本支出 E
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capital stock 股本 EF0Pt
capital stock certificate 股票 :R{x]sv
carried down 移後 es{cn=\s
carried forward 移下頁 ,WzG.3^m
cash 現金 ,d3Q+9/
cash account 現金賬戶 1+VY><=n
cash in bank 存銀行現金 Cb
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cash on delivery 交貨收款 6MrZ6dz^
cash on hand 庫存現金 r=xTs,x
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cash payment 現金支付 !7ph,/P$7
cash purchase 現購 N,h1$)\B#
cash sale 現沽 Dg1kbO=2
cashier 出?#123;員 c&0;wgieg
cashiers check 本票 t@l(xns V
certificate of deposit 存款單折 jM{(8aUG
certificate of indebtedness 借據 J~M H_N
certified check 保付支票 C+ZQB)gn
certified public accountant 會計師 A!Knp=Gw
charges 費用 (9Fabo\SH
charge for remittances 匯水手續費 t$ACQ*O
charter 營業執照 f%`*ba"v
chartered accountant 會計師 3(cU
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chattles 動產
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check 支票 ]Y?{$M
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che stub 支票存根 \ 9[NH/.Z{
closed account 己結清賬戶 j;$6F/g
closing 結算 4Z<]4:o
closing entries 結賬紀錄 p} t{8j>
closing stock 期末存貨 C.b,]7i
closing the book 結賬 a!TBk=P
columnar journal 多欄日記賬 V[BY/<z)A
combination 聯合 H5 p}Le
commission 佣金
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commodity 商品 BG(R=,
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common stock 普通股 R4z<Xf:!
company 公司 5bu[}mJ
compensation 賠償 !$%/
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compound interest 複利 OpWC2t)
consignee 承銷人 {mC
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consignment 寄銷 ;:#?~%7>
consignor 寄銷人 HPu/. oE
consolidated balance sheet 合併資產負債表 z v L>(R
consolidated profit and loss account 合併損益表 =F",D=
consolidation 合併 SH@
construction cost 營建成本 yv6Zo0s<J
construction revenue 營建收入 c,3'wnui
contract 合同 se^NQ=
control account 統制賬戶 {<''OwQF~+
copyright 版權 Uxj<x`<1x
corporation 公司 1
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cost 成本 j?d;xj
cost accounting 成本會計 7 K;'7
cost of labour 勞工成本 lOWB^uS%
cost of production 生產成本
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cost of manufacture 製造成本 Mhu5
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cost of sales 銷貨成本 2|T|K?R^
cost price 成本價格 5WtQwN~
credit 貸方 i/C
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credit note 收款通知單 LV[66<T
creditor 債權人 rzYobOKd#
crossed check 橫線支票 !:g>CDA
current account 往來活期賬戶 vy2*BTU?
current asset 流動資產 `g4Ekp'Rp[
current liability 流動負債 1`2);b{@
current profit and loss 本期損益 6ywnyh
debit 借方 l1+w2rd1
debt 債務 Q5`+eQ?_\
debtor 債務人 0~@L
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deed 契據 |2t7G9[n
deferred assets 遞延資產 lzr>WbM{{p
deferred liabilities 遞延負債 a6#
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delivery 交貨 yP<:i
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delivery expense 送貨費 ecSdU>
delivery order 出貨單 9 "
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demand draft 即期匯票 LoV*YSDAY
demand note 即期票據 8a":[Q[
demurrage charge 延期費 t9$AvE#a!=
deposit 存款 8vX*SrM
deposit slip 存款單 ^cPo{xf
depreciation 折舊 [`Qp;_K?t
direct cost 直接成本 (TbB?X}
direct labour 直接人工 /`j K
director 董事 YN5OuKMUd'
discount 折扣 YQB]t=Ha
discount on purchase 進貨折扣 Us@ {w`T
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