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。 zD}@QoB
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acceptance 承兌 rK` x<
account 賬戶 Nk
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accountant 會計員 HKB?G~
accounting 會計 )ZZjuFQJ)
accounting system 會計制度 }+mIP:T
accounts payable 應付賬款 srS2v\1:
accounts receivable 應收賬款 pg<m0g@W*;
accumulated profits 累積利益 HpLCOY1-
adjusting entry ?#123;整記錄 uX/K/4
adjustment ?#123;整 stxei
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administration expense 管理費用 # <?igtUO
advances 預付 da[=d*I.
advertising expense 廣告費 h
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agency 代理 Fh8 8DDJ
agent 代理人 ;*{"|l qe
agreement 契約 "rl(
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allotments 分配數 z6'Cz}%EP'
allowance 津貼 L<D<3g|4
amalgamation 合併 *s JT\J$D[
amortization 攤銷 q\DN8IJ
amortized cost 應攤成本 hw5NHZ I'
annuities 年金 sA(d_Yu_
applied cost 已分配成本 nu(;yIRP
applied expense 已分配費用 e:9s%|]T
applied manufacturing expense 己分配製造費用 I3I1<}>]Z
apportioned charge 攤派費用 gDN7ly]6M
appreciation 漲價 isBtJ7 \Sc
article of association 公司章程 eW<|I
assessment 課稅 6
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assets 資產 @5RbMf{
attorney fee 律師費 s!IX3r
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audit 審計 nsA}A~(E
auditor 審計員 :QoW*Gs1
average 平均數 #zf,%IYF
average cost 平均成本 @1w[~QlV
bad debt 壞賬 ?<;9=l\Q
balance 餘額 &xWej2a!
balance sheet 資產負債表 bmzY^ %a
bank account 銀行賬戶 tFEY8ut{
bank balance 銀行結存 Rs@>
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bank charge 銀行手續費 WqO4_;X6/
bank deposit 銀行存款 11^.oa+`
bank discount 銀行貼現 T)Y{>wT
bank draft 銀行匯票 \: BixBU7
bank loan 銀行借款 F$sDmk#
bank overdraft 銀行透支 &wa2MNCG8
bankers acceptance 銀行承兌 {1eW*9
bankruptcy 破產 B7QRG0
bearer 持票人 O7"16~a
beneficiary 受益人
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bequest 遺產 6!Q,XHs
bill 票據 BHu%x|d
bill of exchange 匯票 ('~}$%C
bill of lading 提單 nl-y0xD9c
bills discounted 貼現票據 bu8AOtY9E-
bills payable 應付票據 pi|=3W
bills receivable 應收票據 \1He9~6
board of directors 董事會 r!<)CT}D
bonds 債券 L`"j>),
bonus 紅利 ^O3i)GO
book value 賬面價值 yU"lJ>Eh}}
bookkeeper 簿記員 ew.jsa`TrW
bookkeeping 簿記 "h5.^5E6
branch office general ledger 支店往來賬戶 im3BQIPR
broker 經紀人 8B`w!@hf
brought down 接前 HfPu~P
brought forward 接上頁 H?_wsh4J
budget 預算 i+Lqj
by-product 副產品 O?`_RN
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by-product sales 副產品銷售 ,hOi5,|?L
capital 股本 2EH0d6nt
capital income 資本收益 dw>1Ut{"3
capital outlay 資本支出 oCxy(q'y
capital stock 股本 *.6m,QqJ(
capital stock certificate 股票 h0&Oy52
carried down 移後 r>ag(^J\
carried forward 移下頁 DJZ$M
cash 現金 vD^Uod1
cash account 現金賬戶 6)veuA3]
cash in bank 存銀行現金 G3o `\4p
cash on delivery 交貨收款 x#XxD<y
cash on hand 庫存現金 .(7m[-iF!
cash payment 現金支付 cN:dy#
cash purchase 現購
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cash sale 現沽 ZY|$[>X!
cashier 出?#123;員 Mi} .
cashiers check 本票 (h|E@gRa
certificate of deposit 存款單折 \beYb0(+
certificate of indebtedness 借據 jN AS'JV
certified check 保付支票 ||))gI`3a
certified public accountant 會計師 B|"-Ed
charges 費用 v?YxF}
charge for remittances 匯水手續費 4"pU\g
charter 營業執照 C~IE_E&Q`
chartered accountant 會計師 xErAs}|
chattles 動產 FeNNzV
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check 支票
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che stub 支票存根 "r~/E|Da<
closed account 己結清賬戶 ^ X-6j[".
closing 結算 j[A:So
closing entries 結賬紀錄 mqtYny'
closing stock 期末存貨 -zzoz x]S=
closing the book 結賬 [a_o3
columnar journal 多欄日記賬 IgN^~ag`
combination 聯合 /E!N:g<
commission 佣金 `nRF"T_
commodity 商品 1ozb
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common stock 普通股 CFUn1^?0
company 公司 fDRG+/q(+
compensation 賠償 Tol"D2cyf
compound interest 複利 Q
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consignee 承銷人 n1x"B>3
consignment 寄銷 ]_j={0%
consignor 寄銷人 B3<sSe8L0
consolidated balance sheet 合併資產負債表 0g;)je2_2?
consolidated profit and loss account 合併損益表 ?r{hrAx
consolidation 合併 + KaVvf
construction cost 營建成本 h\2iArw8
construction revenue 營建收入 91-[[<
contract 合同 -Jf}3$Ra
control account 統制賬戶 ^H
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copyright 版權 .%!^L#g
corporation 公司 pfs]pDjS:
cost 成本 1Ko4O)L]&
cost accounting 成本會計 '
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cost of labour 勞工成本 I1#MS4;$^
cost of production 生產成本 E
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cost of manufacture 製造成本 kS?CKd9by
cost of sales 銷貨成本 Bg] %
cost price 成本價格 Z6-ZAS(>m
credit 貸方 p:)=i"uL
credit note 收款通知單 7?D?s!%\
creditor 債權人 fv@<
crossed check 橫線支票
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current account 往來活期賬戶 K { FZ/
current asset 流動資產 NwxDxIIH/)
current liability 流動負債 ;!C_}P
current profit and loss 本期損益 @t;726
debit 借方 UZs'H"K
debt 債務 pSI8"GwQ
debtor 債務人 nEPTTp+B
deed 契據 *<[zG7+&[
deferred assets 遞延資產 J"Fp),
deferred liabilities 遞延負債 'tDUPm38
delivery 交貨 $}'(%\7"
delivery expense 送貨費 &8Z.m,s]
delivery order 出貨單 B*
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demand draft 即期匯票 EqGpo_
demand note 即期票據 xQ2:tY#?
demurrage charge 延期費 pTB7k3g
deposit 存款 eco&!R[G
deposit slip 存款單 o@7U4#E
depreciation 折舊
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direct cost 直接成本 n @,.
direct labour 直接人工 "$aoI Xv
director 董事 m@u%3*:
discount 折扣 E N CWOj
discount on purchase 進貨折扣 ?20R\
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