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。 eM<N?9 s
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acceptance 承兌 !zX()V
account 賬戶 %
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accountant 會計員 Zk=,`sBC
accounting 會計 )q=F_:$
accounting system 會計制度 lcdhOjz!N
accounts payable 應付賬款 [7vV#s3kJ
accounts receivable 應收賬款 r^~+<"
accumulated profits 累積利益 qq5X3K2&
adjusting entry ?#123;整記錄 Pf[E..HF*d
adjustment ?#123;整 PFJ$Ia|
administration expense 管理費用 2`4m"D tA
advances 預付 1p}Wj*mc
advertising expense 廣告費 gHe:o`
agency 代理 t1?aw<
agent 代理人 cU6*y!}9
agreement 契約 OXEEpoU?V
allotments 分配數 [Z$H<m{c-
allowance 津貼 "W7|Xp
amalgamation 合併 ]>X_E%`G<b
amortization 攤銷 KnG7w^
amortized cost 應攤成本 (DiduSJ
annuities 年金
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applied cost 已分配成本 *BsK6iV
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applied expense 已分配費用 QF>T)1&J[7
applied manufacturing expense 己分配製造費用 :*Wq%Y=
apportioned charge 攤派費用 DG;7+2U
appreciation 漲價 sy"}25s
article of association 公司章程 296}LW
assessment 課稅 N9w"Lb
assets 資產 %>m.Z#R(
attorney fee 律師費 (GC]=
audit 審計 L_Ok?9$
auditor 審計員 ]}v]j`9m%
average 平均數 8&2+=<Q~
average cost 平均成本 `==l2AX
bad debt 壞賬 HA,o2jZ?In
balance 餘額 c]^P$F8U
balance sheet 資產負債表 "8f4s|@3
bank account 銀行賬戶 aZmN(AJ8v
bank balance 銀行結存 E.K^v/dNdq
bank charge 銀行手續費 )]P(!hW.
bank deposit 銀行存款 0>{
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bank discount 銀行貼現 fmW{c mr|
bank draft 銀行匯票 Jy(G
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bank loan 銀行借款 ;C@mT;hR
bank overdraft 銀行透支 xgk~%X%K
bankers acceptance 銀行承兌 3]*Kz*i
bankruptcy 破產 ?%6oM
bearer 持票人 &e^;;<*w
beneficiary 受益人 %,@pV%2
bequest 遺產 x%EGxs;>^
bill 票據 ^^b't
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bill of exchange 匯票 (ghI$oH
bill of lading 提單 KsKE#])&l
bills discounted 貼現票據 dxX`\{E
bills payable 應付票據 R;OPY?EeW
bills receivable 應收票據 *`H*@2
board of directors 董事會 $lxpwO
bonds 債券 ^-"Iwy
bonus 紅利 u9"=t
book value 賬面價值 ~q ^o|?
bookkeeper 簿記員 @62,.\F
bookkeeping 簿記 &ksuk9M
branch office general ledger 支店往來賬戶 gzs\C{4D
broker 經紀人 z=>fBb>w7
brought down 接前 $?56 i4
brought forward 接上頁 cUR :a@
budget 預算 O(-p
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by-product 副產品 u$d[&|`>_
by-product sales 副產品銷售 `58% &3lp
capital 股本 JQ%hh&M\0
capital income 資本收益 G0
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capital outlay 資本支出 Tw-NIT)
capital stock 股本 A)U"F&tvm
capital stock certificate 股票
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carried down 移後 lx|Aw@C3~
carried forward 移下頁 J+P<zC
cash 現金 ( cs
cash account 現金賬戶 30sJ"hF9
cash in bank 存銀行現金 !8G)`'
cash on delivery 交貨收款 jSp&\Wj b
cash on hand 庫存現金 ,8 4|qI
cash payment 現金支付 nqy*>X`
cash purchase 現購 H^-Y]{7
cash sale 現沽 Eg)24C R 4
cashier 出?#123;員 Ph=NH8
cashiers check 本票 @AZNF+
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certificate of deposit 存款單折 q=X<QhK
certificate of indebtedness 借據 0f@+o}i=)
certified check 保付支票 c]M+|R5
certified public accountant 會計師 p7|I>8ur.
charges 費用 #Pg#\v|7#>
charge for remittances 匯水手續費 %
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charter 營業執照 @\g}I`_M
chartered accountant 會計師 pq)
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chattles 動產 !{-W%=Kf
check 支票 hQ|mow@Zmz
che stub 支票存根 }+!"mJx@
closed account 己結清賬戶 IH`Q=Pj
closing 結算 z/J?!ee
closing entries 結賬紀錄 i6#*y!3{
closing stock 期末存貨 liS'
closing the book 結賬 0S5xmEzop
columnar journal 多欄日記賬 )h]+cGM
combination 聯合 ":/c|!
commission 佣金 ZN}`A7
commodity 商品 Z|_V ;*
common stock 普通股 6:2* <
company 公司 6y^
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compensation 賠償 Y~}MfRE3z
compound interest 複利 Tr?p/9.m
consignee 承銷人 cP?GRMX@}
consignment 寄銷 @}q, ';H7
consignor 寄銷人 j6l1<3j
consolidated balance sheet 合併資產負債表 pb97S^K[
consolidated profit and loss account 合併損益表 jemb/:E
consolidation 合併 "pDU v^ie
construction cost 營建成本 A-r;5?S
construction revenue 營建收入 YhH3f VM
contract 合同 8|Tqk,/pD
control account 統制賬戶 G u`xJ
copyright 版權 lj]M 1zEz&
corporation 公司 ,WE2.MWR
cost 成本 kqeEm{I
cost accounting 成本會計 yP]>eLTSd
cost of labour 勞工成本 XNa{
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cost of production 生產成本 FsqH:I4O
cost of manufacture 製造成本 bhUE!h<
cost of sales 銷貨成本 ;!HQ!#B
cost price 成本價格 (A?>U_@
credit 貸方 (3N/DY1/
credit note 收款通知單 5mAb9F8@
creditor 債權人 7X(2SI3m
crossed check 橫線支票 mPA)G,^
current account 往來活期賬戶 W"%n5)
current asset 流動資產 O]XRalkEM
current liability 流動負債 QDxs+<#
current profit and loss 本期損益 ]pm/5|
debit 借方 ,It0brF
debt 債務 +^9^)Ur|
debtor 債務人 QP(d77n
deed 契據 pBAAwHD
deferred assets 遞延資產 l=xG<)Okb
deferred liabilities 遞延負債 6?,qysm06
delivery 交貨 -9LvAV>
delivery expense 送貨費 <7y/)b@
delivery order 出貨單 ILCh1=?{9r
demand draft 即期匯票 B6F!"
demand note 即期票據 -+){ ;,
demurrage charge 延期費 uV gA <*0
deposit 存款 ">7xSWR*4
deposit slip 存款單 #eYYu2ND
depreciation 折舊 S(3h{Y"#
direct cost 直接成本 >C,0}lj
direct labour 直接人工 Z+V%~C1
director 董事 L/fXP@u
discount 折扣 1R_@C.I
discount on purchase 進貨折扣 kVLZdXn,q2
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