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。 ES> 3Cf
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acceptance 承兌 THJ+OnP
account 賬戶 ln.~ >FO
accountant 會計員 i=4bY[y
accounting 會計 oCrn
accounting system 會計制度 pqK3u)
accounts payable 應付賬款 e_TM#J(3
accounts receivable 應收賬款 {IVqV6:
accumulated profits 累積利益 u=[oo@Rk`
adjusting entry ?#123;整記錄 `dK\VK^
adjustment ?#123;整 M: 6cma5
administration expense 管理費用 ^=ikxZyO
advances 預付 ,]MX&]
advertising expense 廣告費 c2nZd.SD|
agency 代理 i@RjG
agent 代理人 SZPu"O\
agreement 契約 o\#C] pp
allotments 分配數 {e^llfj$#
allowance 津貼 _W+TZa@_
amalgamation 合併
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amortization 攤銷 m8?(.BJ%
amortized cost 應攤成本 K^S#?T|[9
annuities 年金 Fmu R(f=
applied cost 已分配成本 =aCv
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applied expense 已分配費用 X%dOkHarB
applied manufacturing expense 己分配製造費用 +*dJddz
apportioned charge 攤派費用
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appreciation 漲價 l>ttxYBa<d
article of association 公司章程 j405G4BVW
assessment 課稅 (Gc5lMiX3
assets 資產 mNJB0B};m
attorney fee 律師費 ZBGI_9wZ
audit 審計 [{ pc1U-
auditor 審計員 pd6d(
average 平均數 S92Dvw?
average cost 平均成本 ,P|PPx%@
bad debt 壞賬 38#(ruv
balance 餘額 s|%</fMt9
balance sheet 資產負債表 "_`~9qDy
bank account 銀行賬戶 uzo}?X
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bank balance 銀行結存 Di6:r3sEO
bank charge 銀行手續費 S:d `z'
bank deposit 銀行存款 k"Is.[I?^
bank discount 銀行貼現 fTeo
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bank draft 銀行匯票 pmS=$z;I
bank loan 銀行借款 |] YT6-?.
bank overdraft 銀行透支 1/n3qJyx2}
bankers acceptance 銀行承兌 ZjcJYtD
bankruptcy 破產 mF1oY[xa_
bearer 持票人 &jJgAZ!
beneficiary 受益人 v=4TU\b%
bequest 遺產 c"~TH.,d
bill 票據 3FdoADe{{
bill of exchange 匯票 g41LpplX
bill of lading 提單 >3bpa<M_
bills discounted 貼現票據 *M*k-Z':.*
bills payable 應付票據 [B4?Z-K%
bills receivable 應收票據 0nS6<:
board of directors 董事會 B}(YD;7vJ
bonds 債券 @MM|.#
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bonus 紅利 ':,LZ A8A
book value 賬面價值 Qhr:d`@^]
bookkeeper 簿記員 yH`xk%q_
bookkeeping 簿記 =4I361oMf
branch office general ledger 支店往來賬戶 2Zm*f2$xM
broker 經紀人 +bXZE
brought down 接前 TwH(47|?Nt
brought forward 接上頁 X;1q1X)K
budget 預算 *0U(nCT&m
by-product 副產品 O []+v
by-product sales 副產品銷售 }PXWRv.gW
capital 股本 UYPBKf]A9
capital income 資本收益 i~2>kxf;K1
capital outlay 資本支出 'G^=>=w|Nv
capital stock 股本 uPqPoI>N!
capital stock certificate 股票 #Kl;iY:n
carried down 移後 1w5nBVC*$V
carried forward 移下頁 YMWy5 \
cash 現金 'e&4#VLH^
cash account 現金賬戶 ka'MF;!rc
cash in bank 存銀行現金 ;
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cash on delivery 交貨收款 L}9@kjW
cash on hand 庫存現金 AT%0i
cash payment 現金支付 uJWX7UGuz
cash purchase 現購 v!x[1[
cash sale 現沽 V_~wWuZ-
cashier 出?#123;員 B|Omz:c
cashiers check 本票 pZR^ HOq
certificate of deposit 存款單折 d.
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certificate of indebtedness 借據 ;A C] *
certified check 保付支票 /Iskjcc60W
certified public accountant 會計師 7HF\)cz2
charges 費用 6?74l;
charge for remittances 匯水手續費 M$GD8|*e
charter 營業執照 6R<%.-qr
chartered accountant 會計師 H5 -I}z
chattles 動產 &dS+!<3
check 支票 N
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che stub 支票存根 ug{F?LW[
closed account 己結清賬戶 ge`
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closing 結算 Bm?Ku7}.
closing entries 結賬紀錄 q^Z\V?
closing stock 期末存貨 \kRBJ1)|f
closing the book 結賬 ] *Hz'
columnar journal 多欄日記賬 vi2xonq^
combination 聯合 ,lUo
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commission 佣金 <HD/&4$[
commodity 商品 Q-0[l/A}a
common stock 普通股 / [19ITZ
company 公司 +VeLd+Q}
compensation 賠償 Nr)(&c8
compound interest 複利 vxgm0ZOMN
consignee 承銷人 `+gF|o9
consignment 寄銷 3aOFpCs|#
consignor 寄銷人 .{}t[U
consolidated balance sheet 合併資產負債表 J@5 OZFMZ
consolidated profit and loss account 合併損益表 0uvL,hF
consolidation 合併 u-W=~EO5#
construction cost 營建成本
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construction revenue 營建收入
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contract 合同 m&\Gz*)3
control account 統制賬戶 &><`?
copyright 版權 <Du*Re6g
corporation 公司 Gnw>%f1@u
cost 成本 4rx|6NV6
cost accounting 成本會計 =f["M=)ZJ
cost of labour 勞工成本 ~%
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cost of production 生產成本 `+6HHtF
cost of manufacture 製造成本 N.<hZ\].=
cost of sales 銷貨成本 iO@wqbg$6
cost price 成本價格 Z\ Q7#dl
credit 貸方 V~wmGp.e
credit note 收款通知單 hi=U
creditor 債權人 Z`%;bP:
crossed check 橫線支票 f6#H@
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current account 往來活期賬戶 ALv\"uUNu+
current asset 流動資產 3l^pY18H'
current liability 流動負債 5Q88OxH
current profit and loss 本期損益 bc ZonS
debit 借方 `3OGCy
debt 債務 Z/x1?{z
debtor 債務人 ,..b)H5n
deed 契據 e,BJD>N ?
deferred assets 遞延資產 7%'<}u
deferred liabilities 遞延負債 okv7@8U#p
delivery 交貨 PTP2QAt
delivery expense 送貨費 >"[u.1J_'I
delivery order 出貨單 M~6I-HexT|
demand draft 即期匯票 }u&JX
demand note 即期票據 ?/wloLS47
demurrage charge 延期費
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deposit 存款 u|ZO"t
deposit slip 存款單 3:gk:j#
depreciation 折舊 +R_U
direct cost 直接成本 lO
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direct labour 直接人工 p
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director 董事 m"DMa
discount 折扣 #&Ee5xM=
discount on purchase 進貨折扣 (nzt}i0
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