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。 W\ 1bE(AwZ
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acceptance 承兌 .}L-c>o"o
account 賬戶 VJ~X#Q
accountant 會計員 >z fq*_
accounting 會計 [H6X2yjj|
accounting system 會計制度 Dz"u8 f
accounts payable 應付賬款 kT Z?+hx
accounts receivable 應收賬款 !s#'pTZk4
accumulated profits 累積利益 Rye~w6
adjusting entry ?#123;整記錄 AF9[2AH=Y
adjustment ?#123;整 @);!x41f
administration expense 管理費用 :_{{PY0PK
advances 預付 :{TmR3.
advertising expense 廣告費 #Lhj0M;a
agency 代理 ;Sx'O
agent 代理人 Xh7~MU~X
agreement 契約 'XZI{q2i
allotments 分配數 h a,=LV
allowance 津貼 a=:{{\1o
amalgamation 合併 g~ppPAH
amortization 攤銷 n!l./>N
amortized cost 應攤成本 s{1Deek=
annuities 年金 Y^94iOk%T
applied cost 已分配成本 LEn=dU
applied expense 已分配費用 He0N
applied manufacturing expense 己分配製造費用 OW63^wA`s
apportioned charge 攤派費用 |&0"N[t
appreciation 漲價 `lu"y F
article of association 公司章程 U'Ja\Ek/f
assessment 課稅 P- `~]]
assets 資產 9A *?E
attorney fee 律師費 3x(MvW30Lg
audit 審計 iXG>j.w{79
auditor 審計員 mD ^qx0o<
average 平均數 !UgU
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average cost 平均成本 {l *&l2
bad debt 壞賬 fbzKO^Ub
balance 餘額 V ~J2s
balance sheet 資產負債表 >XXMIz:
bank account 銀行賬戶 4I:JaRT
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bank balance 銀行結存 eF8aB?&"
bank charge 銀行手續費 2l[A=Z
bank deposit 銀行存款 /_VRO9R\V
bank discount 銀行貼現 fa+W9
bank draft 銀行匯票 xvx\H'
bank loan 銀行借款 m`yn9(1Y[
bank overdraft 銀行透支 O)RzNfI^`N
bankers acceptance 銀行承兌 XoxR5arj
bankruptcy 破產 -'H+lrmv
bearer 持票人 H/
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beneficiary 受益人 )QSt7g|OF
bequest 遺產 8SCW.;0
bill 票據 ]|$$:e^U9
bill of exchange 匯票 uuUVE/^V'
bill of lading 提單 =@Nv:1:r
bills discounted 貼現票據 6JFDRsX>)?
bills payable 應付票據 #Z=)=
bills receivable 應收票據 A_(+r
board of directors 董事會 >NOYa3
bonds 債券 i[t=@^
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bonus 紅利 I_6` Z 0
book value 賬面價值 1=q?#PQ
bookkeeper 簿記員 6U>jU[/
bookkeeping 簿記 !NAX6m
branch office general ledger 支店往來賬戶 4gv XJK-
broker 經紀人 im?
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brought down 接前 u<y\iZ[
brought forward 接上頁 w[A3;]la
budget 預算 uQ%HLL-W/
by-product 副產品 &!YH"{b
by-product sales 副產品銷售 <]e;tF)+
capital 股本 2E;%=e
capital income 資本收益 U)w|GrxX
capital outlay 資本支出 x"wM_hl5L
capital stock 股本 4TQISu)
capital stock certificate 股票 zHs
carried down 移後 &G,o guo
carried forward 移下頁 T4}?w
cash 現金 13&>w{S}
cash account 現金賬戶 j_WF38o
cash in bank 存銀行現金 '
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cash on delivery 交貨收款 ihBl",l&Hq
cash on hand 庫存現金 ^R'!\m|FR
cash payment 現金支付 0l1]QD+Gc5
cash purchase 現購 6-X?uaY)os
cash sale 現沽 Dw ;vDK
cashier 出?#123;員 "A1yqK
cashiers check 本票 re7\nZ<\|
certificate of deposit 存款單折 p;t!"I:`?
certificate of indebtedness 借據 QRHm|f9_C
certified check 保付支票 8'xnhV
certified public accountant 會計師 4qz{D"M
charges 費用 OK J%M]<
charge for remittances 匯水手續費 %y7wF'_Y
charter 營業執照 g5 |\G%dOt
chartered accountant 會計師 U1|4vd9
chattles 動產 gwz _b
check 支票 P~ZV:Of
che stub 支票存根 }0nB'0|y
closed account 己結清賬戶 U?ic$J]N
closing 結算 7%}3Ghc%
closing entries 結賬紀錄 Q0; gF?
closing stock 期末存貨 j6HbJ#]
closing the book 結賬 nN\XVGP,t
columnar journal 多欄日記賬 <({eOh5N
combination 聯合 rtF6Lg
commission 佣金 2,Dc]oj
commodity 商品 # %y{mn
common stock 普通股 * !Y3N<>!
company 公司 ?E_p ,#9j)
compensation 賠償 Xl+a@Ggtq
compound interest 複利 Kcdd=2 [T
consignee 承銷人 GXK?7S0H
consignment 寄銷 eRy'N|'
consignor 寄銷人 ^k<$N
consolidated balance sheet 合併資產負債表 MNmQ%R4jRN
consolidated profit and loss account 合併損益表 ;Hr@0f
consolidation 合併 #=#$b _6*
construction cost 營建成本 VEEeQy
construction revenue 營建收入 I3$vw7}5Y
contract 合同 lFV|G
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control account 統制賬戶 Ru aJ9O
copyright 版權 jeF
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corporation 公司 CscJy0dB
cost 成本 3i}B\
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cost accounting 成本會計 :Qp/3(g e
cost of labour 勞工成本 FOG+[v
cost of production 生產成本 Df3v"iCq}
cost of manufacture 製造成本 q.F1Jj
cost of sales 銷貨成本 3'e 4{
cost price 成本價格 =xet+;~ji
credit 貸方
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credit note 收款通知單 BD#;3?|
creditor 債權人 6lAo`S\)eX
crossed check 橫線支票 -y*+G&
current account 往來活期賬戶 .T-p]9*p
current asset 流動資產 cS7
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current liability 流動負債 6e|5qKr
current profit and loss 本期損益 PW4Wn`u
debit 借方 Jz0S2&
debt 債務 o:\a
debtor 債務人 /k"P4\P`+Q
deed 契據 i}"JCqo2
deferred assets 遞延資產 (UXB#I~
deferred liabilities 遞延負債 K(<P" g(
delivery 交貨 p<19 Jw<
delivery expense 送貨費 ;rL$z;}8
delivery order 出貨單 e,UgTxZ
demand draft 即期匯票 7Z3qaXPH
demand note 即期票據 oU? X"B9
demurrage charge 延期費 rP4@K%F9jB
deposit 存款 ^
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deposit slip 存款單 ]#.# ]}=
depreciation 折舊
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direct cost 直接成本 9Bw"VN]W
direct labour 直接人工 e5KF ~0`
director 董事 ,_zt?o\
discount 折扣 ev
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discount on purchase 進貨折扣 c'R|Wyf
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