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。 s42M[BW]
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acceptance 承兌 9Y!N\-x`
account 賬戶 R/r)l<X@
accountant 會計員 90> (`pI=
accounting 會計 =3OK3|
accounting system 會計制度 Jm$.$B&I
accounts payable 應付賬款 YO7Y1
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accounts receivable 應收賬款 >_P7 k5Y^
accumulated profits 累積利益 XJy~uks,
adjusting entry ?#123;整記錄 QQUeY 2}
adjustment ?#123;整 =; Gw=m(
administration expense 管理費用 %JM:4G|q
advances 預付 Vy0s%k
advertising expense 廣告費 T%~w~stW
agency 代理 }S51yDV G_
agent 代理人 n 1MZHa,
agreement 契約 JP`$A
allotments 分配數 )o)<5Iqh
allowance 津貼 B
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amalgamation 合併 +a
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amortization 攤銷 RY'f%c
amortized cost 應攤成本 eznt "Rr2
annuities 年金 3~Od2nk(x
applied cost 已分配成本 `v3WJ>Q!N?
applied expense 已分配費用 F8M&.TE_3
applied manufacturing expense 己分配製造費用 vdw5T&Q{{C
apportioned charge 攤派費用 H,`F%G#!`q
appreciation 漲價 $Llv6<B
article of association 公司章程 v+uq
assessment 課稅 &5puGnTZ
assets 資產 <WFA3
attorney fee 律師費 51j5AbFQ"
audit 審計 1=(jpy
auditor 審計員 bA}9He1
average 平均數 eygmh aE
average cost 平均成本 !.1oW(
bad debt 壞賬 |S.G#za
balance 餘額 %
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balance sheet 資產負債表 ir/m.~?
bank account 銀行賬戶 F: %-x=q
bank balance 銀行結存 ~_opU(;f
bank charge 銀行手續費 NRu_6~^^
bank deposit 銀行存款 YoyJnl.?u
bank discount 銀行貼現
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bank draft 銀行匯票 CXt9 5O?
bank loan 銀行借款 Z`x|\j
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bank overdraft 銀行透支 ' i5 VU4?K
bankers acceptance 銀行承兌 {hQ0=rv<
bankruptcy 破產 JPQWRK^
bearer 持票人 -!MrG68
beneficiary 受益人 K~'!JP8@
bequest 遺產 _:@~bHd
bill 票據 F.5'5%
bill of exchange 匯票 ^mxOQc !
bill of lading 提單 d 90
bills discounted 貼現票據 vD<6BQR
bills payable 應付票據 ]<b$k
bills receivable 應收票據 {gh41G;n
board of directors 董事會 ZrY#B8
bonds 債券 k(LZ,WSR
bonus 紅利 ?;84 M@
book value 賬面價值 nOq?Q
bookkeeper 簿記員 |vW(;j6
bookkeeping 簿記 gc(Gc vdB\
branch office general ledger 支店往來賬戶 :})(@.H
broker 經紀人 &"HxAK)f
brought down 接前 ;fomc<
brought forward 接上頁 EdGA#i3
budget 預算 ZK:dhwer
by-product 副產品 hojP3 [
by-product sales 副產品銷售 5=/&[=
capital 股本 BGM5pc (ei
capital income 資本收益 2iOn\
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capital outlay 資本支出 k=;>*:D%
capital stock 股本 @1+C*
capital stock certificate 股票 ;R[ xo!
carried down 移後 @z
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carried forward 移下頁 \8j5b+
cash 現金 o95)-Wb
cash account 現金賬戶 HI iMq'H^
cash in bank 存銀行現金 k3[rO}>s
cash on delivery 交貨收款 $t*>A+J
cash on hand 庫存現金 rJLn=|uR
cash payment 現金支付 xPBSJhla
cash purchase 現購 Bmx+QO
cash sale 現沽 6Gt~tlt:L
cashier 出?#123;員 3a9%djGq
cashiers check 本票 U'(Exr
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certificate of deposit 存款單折 nW)-bAV<
certificate of indebtedness 借據 Xge]3Ub
certified check 保付支票 Pjz_KO/
certified public accountant 會計師
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charges 費用 wyzx9`5~d
charge for remittances 匯水手續費 'ec G:B`S
charter 營業執照 _#[~?g`
chartered accountant 會計師 5x$/.U
chattles 動產 mjgwU8'![
check 支票 ggluQGA
che stub 支票存根 8CXZ7 p
closed account 己結清賬戶 -,xCUG<g
closing 結算 jA'qXc+\
closing entries 結賬紀錄 qY,z,oAF
closing stock 期末存貨 sk'<K5~
closing the book 結賬 #h,7dz.d
columnar journal 多欄日記賬 j
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combination 聯合 So?.V4aD_
commission 佣金 j@chSk"K
commodity 商品 JFOto,6L:
common stock 普通股 g%C!)UbT
company 公司 $'Pn(eZHGv
compensation 賠償 Q1ox<-
compound interest 複利 oZM6%
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consignee 承銷人 @|I:A
consignment 寄銷 m(2(Caz{
consignor 寄銷人 !-G'8a|7
consolidated balance sheet 合併資產負債表 PK&3nXF%4
consolidated profit and loss account 合併損益表 1zo0/<dk
consolidation 合併 cb36 ~{
construction cost 營建成本 .&z/p3 1
construction revenue 營建收入 ,E7+Z' ;
contract 合同 w$5~'Cbi
control account 統制賬戶 !T+jb\O_
copyright 版權 Qu 7#^%=
corporation 公司 *[
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cost 成本 CMQlxX?
cost accounting 成本會計 tKr.{#)
cost of labour 勞工成本 ';H"Ye:D=7
cost of production 生產成本 fj
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cost of manufacture 製造成本 j@w+>h
cost of sales 銷貨成本 ^{ Kj{M22
cost price 成本價格 aJ!(c}N~97
credit 貸方 )7X+T'?%
credit note 收款通知單 7
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creditor 債權人 tx$i(
crossed check 橫線支票 m7~<z>5$
current account 往來活期賬戶 ]YQ!i@Y
current asset 流動資產 |6qxRWT"
current liability 流動負債 |_<'qh
current profit and loss 本期損益 / 7i>0J]
debit 借方 <V> [H7
debt 債務 KOQiX?'
debtor 債務人 #F>7@N:5
deed 契據 %_kXC~hH_
deferred assets 遞延資產 ^A&i$RRO
deferred liabilities 遞延負債 96NZrT
delivery 交貨 g
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delivery expense 送貨費 ZQL4<fy'E
delivery order 出貨單 uq/z.m
demand draft 即期匯票 ~ RdD6V
demand note 即期票據 [>P9_zID
demurrage charge 延期費 "-y2En
deposit 存款 _oV;Y`_
deposit slip 存款單
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depreciation 折舊 i146@<\G{P
direct cost 直接成本 &1=J
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direct labour 直接人工 g431+O0K1
director 董事 8vk*",
discount 折扣 0XkLWl|k
discount on purchase 進貨折扣 TO(2n8'fdO
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