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。 Sjj>#}U
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acceptance 承兌 4BL;FO
account 賬戶 - YqYcer
accountant 會計員 N"tFP9;K
accounting 會計 y9H%
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accounting system 會計制度 Ex amD">T
accounts payable 應付賬款 o G*5f
accounts receivable 應收賬款
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accumulated profits 累積利益 c_grPk2O4
adjusting entry ?#123;整記錄 >SF Uy\3
adjustment ?#123;整 I=)hWC/
administration expense 管理費用 Cwa^"r3P1
advances 預付 Jzji&A~
advertising expense 廣告費 Q#I"_G&{
agency 代理 ))kF<A_MK
agent 代理人 s9;#!7ms
agreement 契約 Kb#4ILA
allotments 分配數 JCx
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allowance 津貼 olB)p$aH#
amalgamation 合併 f
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amortization 攤銷 p@!nYPr.
amortized cost 應攤成本 GYxM0~:$k
annuities 年金 ia&AW
applied cost 已分配成本 @}p2aV59
applied expense 已分配費用 C&LB
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applied manufacturing expense 己分配製造費用 aimarU
apportioned charge 攤派費用 -H^oXeN
appreciation 漲價 Bs+(L [Z
article of association 公司章程 V]OmfPve
assessment 課稅 1d"Z>k:mn
assets 資產 x5`br.
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attorney fee 律師費 {N2g8W:
audit 審計 O4\Z!R60g
auditor 審計員 )UgX3+@
average 平均數 G@FI0\t
average cost 平均成本 q\Q{sv_
bad debt 壞賬 @bM2{Rh:
balance 餘額 FuG4F
balance sheet 資產負債表 Q)m4_+,d
bank account 銀行賬戶 oF9
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bank balance 銀行結存 qf@q]wtar
bank charge 銀行手續費 S:4crI
bank deposit 銀行存款 4
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bank discount 銀行貼現 w{[=l6L m
bank draft 銀行匯票 2]GdD*
bank loan 銀行借款 Wt)Drv{@ {
bank overdraft 銀行透支 'j^xbikr
bankers acceptance 銀行承兌 (Fq5I
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bankruptcy 破產 x";w%
bearer 持票人 ?]fF3 SJk
beneficiary 受益人 6:GTD$Uz.
bequest 遺產 mK+IEZV<3
bill 票據
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bill of exchange 匯票 s+Fi @lg,
bill of lading 提單 8h3=b[
bills discounted 貼現票據 9TF f8'?d
bills payable 應付票據 5>3}_
bills receivable 應收票據 IDkWGh
board of directors 董事會 pi=-#g(2
bonds 債券 .)}@J5P)
bonus 紅利 V/cP4
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book value 賬面價值 ul%h@=n
bookkeeper 簿記員 [A}rbD K
bookkeeping 簿記 @L.82p{h
branch office general ledger 支店往來賬戶 56^+;^f^`
broker 經紀人 Cm$.<CV
brought down 接前 ,jXM3?>B
brought forward 接上頁 P\8@g U!uk
budget 預算 jV.g}F+1m
by-product 副產品 q@b|F-
by-product sales 副產品銷售
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capital 股本 j1_@qns{
capital income 資本收益 W_m"ySQs
capital outlay 資本支出 ?$f)&O
capital stock 股本 d(g^M1
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capital stock certificate 股票 ~m|Mg9-
carried down 移後 1;Pv0&[q/
carried forward 移下頁 .sQ=;w/ZA
cash 現金 #cj6{%c4
cash account 現金賬戶 W@yJAQ
cash in bank 存銀行現金 'n<iU st
cash on delivery 交貨收款 *x)Ozfe
cash on hand 庫存現金
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cash payment 現金支付 ;'81jbh
cash purchase 現購 4iW'kuK
cash sale 現沽 2o>)7^9|#<
cashier 出?#123;員 {]"]uT#
cashiers check 本票 I^oE4o
certificate of deposit 存款單折 nW;g28
certificate of indebtedness 借據 Lh.`C7]
certified check 保付支票 Vy_2 .
certified public accountant 會計師 ZeG_en ;
charges 費用 F
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charge for remittances 匯水手續費 M xyN\Mq'
charter 營業執照 piU/&
chartered accountant 會計師 }I@L}f5N
chattles 動產 5 H#W[^s"
check 支票 `"qP
che stub 支票存根 DGevE~
closed account 己結清賬戶 odg<q$34
closing 結算 Fg Lrb#
closing entries 結賬紀錄 qc#)!
closing stock 期末存貨 VUI|.76g
closing the book 結賬 Bi@&nAhn@
columnar journal 多欄日記賬 7}*6#KRG
combination 聯合 %pXAeeSY`;
commission 佣金 ^
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commodity 商品 >vuY+o;B
common stock 普通股 K|DWu8
company 公司 -l%J/ :
compensation 賠償 PMfkA!.Y
compound interest 複利 4%1
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consignee 承銷人 6sa"O89
consignment 寄銷 c1%H4j4/
consignor 寄銷人 lg047K
consolidated balance sheet 合併資產負債表 K\vSB~{[
consolidated profit and loss account 合併損益表 %Th>C2\
consolidation 合併 Yq(G;mjM
construction cost 營建成本 nenU)*o
construction revenue 營建收入 bFA!
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contract 合同 q5>v'ZSo
control account 統制賬戶 d|T!v
copyright 版權 <cA/<3k)
corporation 公司 kNqH zo
cost 成本 &qS[%K )
cost accounting 成本會計 ;Jd3u
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cost of labour 勞工成本 )P7)0c
cost of production 生產成本 F4Y@
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cost of manufacture 製造成本 TNQP"9[?
cost of sales 銷貨成本 +:3*
cost price 成本價格 iMfngIs |
credit 貸方 0(_l|PScF
credit note 收款通知單 V21njRS
creditor 債權人 e[Abp~@M1
crossed check 橫線支票 au,t%8AC
current account 往來活期賬戶 &i!vd/*WlD
current asset 流動資產 9:I6( Zv0
current liability 流動負債
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current profit and loss 本期損益 Py`N
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debit 借方 QMEcQV>
debt 債務
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debtor 債務人 BcD
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deed 契據 XT;u<aJs
deferred assets 遞延資產 f<A5?eKw
deferred liabilities 遞延負債 h[Gg}N!
delivery 交貨 c*UvYzDZL
delivery expense 送貨費
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delivery order 出貨單 oA1a /[#
demand draft 即期匯票 ;;A2!w{}[i
demand note 即期票據 $ cu00K
demurrage charge 延期費 uIU5.\"s
deposit 存款 Y<0 4RV
deposit slip 存款單 9;xM%
depreciation 折舊 f-nz{U
direct cost 直接成本 ]:34kE}e5
direct labour 直接人工 <w\:<5e '
director 董事 2 1PFR:lP7
discount 折扣 YIR
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discount on purchase 進貨折扣 J~(Wf%jM~
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