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。 Ift @/A
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acceptance 承兌 d,"?tip/SX
account 賬戶 L0j&p[(r
accountant 會計員 t?[|oz:v
accounting 會計 yn;h.m [):
accounting system 會計制度 SG6@Rn*^
accounts payable 應付賬款 4AI\'M"d
accounts receivable 應收賬款 ;d"F'd
accumulated profits 累積利益 P#`Mg@.
adjusting entry ?#123;整記錄 .A;D-"!
adjustment ?#123;整 zP\n<L5
administration expense 管理費用 fX)C8J^=G
advances 預付 d',OQ,~{
advertising expense 廣告費 !L3M\Q0
agency 代理 }*+?1kv
agent 代理人 aL63=y
agreement 契約
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allotments 分配數 yGN@Hd:9
allowance 津貼 "^A4 !.
amalgamation 合併 #q2c
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amortization 攤銷 n
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amortized cost 應攤成本 W}6(; tI
annuities 年金 Mx,QgYSu
applied cost 已分配成本 EYc, "'
applied expense 已分配費用 ;g[C=yhK`C
applied manufacturing expense 己分配製造費用 !2dA8b
apportioned charge 攤派費用 L4th 7#
appreciation 漲價 chjXsq#Q^
article of association 公司章程 %vPs38Fks
assessment 課稅 YmP`Gg#>p
assets 資產 L,Jl#
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attorney fee 律師費 ~GL"s6C$`;
audit 審計 PZn[Yb:
auditor 審計員
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average 平均數 V=";vRS8
average cost 平均成本 np|3 os
bad debt 壞賬 !
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balance 餘額 "eWN52
balance sheet 資產負債表 R/)cEvB-0
bank account 銀行賬戶 lWj|7
bank balance 銀行結存 R:+2}kS5e{
bank charge 銀行手續費 7I~Ww{
bank deposit 銀行存款 t7 |uZHKK
bank discount 銀行貼現 }]w/`TF
bank draft 銀行匯票 w9D<^(_}/
bank loan 銀行借款 _%G)Uz{3
bank overdraft 銀行透支 +QcgLq
bankers acceptance 銀行承兌 u|m>h(O
bankruptcy 破產 -uZ bVd
bearer 持票人 5IeF |#g
beneficiary 受益人 b>|3?G
bequest 遺產 bH}6N>Fp
bill 票據 |*079v
bill of exchange 匯票 \Q.Qos
bill of lading 提單 !a&@y#x
bills discounted 貼現票據 9z9z
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bills payable 應付票據 @=o1q=5@8
bills receivable 應收票據 b-e3i;T!}~
board of directors 董事會 ODn6%fp%
bonds 債券 *@'4 A :A
bonus 紅利 eto3dJ!R
book value 賬面價值 tqLn A
bookkeeper 簿記員 V>}@--$c-r
bookkeeping 簿記 +RexQE
branch office general ledger 支店往來賬戶 HA%%WSuf
broker 經紀人 sY__ak!>
brought down 接前 uLV@D r
brought forward 接上頁 3nt&Sf
budget 預算 }>vf(9sF`
by-product 副產品
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by-product sales 副產品銷售 ]_NN,m>z
capital 股本 ND[u$N+5x"
capital income 資本收益 t59"[kQ
capital outlay 資本支出 9tmYrhb$
capital stock 股本 |ubDudzp
capital stock certificate 股票 "@!z+x[8
carried down 移後 z)Xf6&
carried forward 移下頁 ;+]9KIa_Pq
cash 現金 O/\ L0\T
cash account 現金賬戶 }^uUw&
cash in bank 存銀行現金 E@\e37e
cash on delivery 交貨收款 @xR7>-$0p
cash on hand 庫存現金 =T5vu~[J/e
cash payment 現金支付 j:D@X=|
cash purchase 現購 }49X
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cash sale 現沽 IuDg-M[
cashier 出?#123;員 ,]@
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cashiers check 本票 kYBTmz}z
certificate of deposit 存款單折 'Im7^!-d
certificate of indebtedness 借據 $Gb]
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certified check 保付支票 WT Pp/Nq'
certified public accountant 會計師 QjETu
charges 費用 w)-@?jN
charge for remittances 匯水手續費 FUzIuz 6
charter 營業執照 wsp&U
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chartered accountant 會計師 Izq]nR
chattles 動產 Mw!?2G[|
check 支票 <apsG7(7
che stub 支票存根 a,o)i8G9R<
closed account 己結清賬戶 g~_cYy
closing 結算 md7Aqh
closing entries 結賬紀錄 7"F
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closing stock 期末存貨 D+{h@^C9Z
closing the book 結賬 bHcb+TR3
columnar journal 多欄日記賬 ay6G1\
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combination 聯合 q[{q3-W
commission 佣金 ]Po9a4w#
commodity 商品 TkhbnO g6
common stock 普通股 $Ch!]lJA
company 公司 )#[?pYd
compensation 賠償 \FN"0P(G
compound interest 複利 6Uq@v8mh
consignee 承銷人 )
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consignment 寄銷 Db\.D/76
consignor 寄銷人 ]g-(|X~>
consolidated balance sheet 合併資產負債表 3F
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consolidated profit and loss account 合併損益表
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consolidation 合併 y [e$
construction cost 營建成本 ,p\^n`A32
construction revenue 營建收入 PETrMu<
contract 合同 E :*!an
control account 統制賬戶 $wU.GM$t~
copyright 版權 L>$yslH;b
corporation 公司 Y2vzK;
cost 成本 :FwXoJc_+5
cost accounting 成本會計 QU16X
cost of labour 勞工成本 [P8Y
cost of production 生產成本 Cl[ '6Lk
cost of manufacture 製造成本 x3T)/'(
cost of sales 銷貨成本 #T
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cost price 成本價格 /A\'_a|
credit 貸方 0trVmWQ8
credit note 收款通知單 Gm^@lWzG
creditor 債權人 3;~1rw=$<
crossed check 橫線支票 m8$6FN
current account 往來活期賬戶 +o(t5O[G
current asset 流動資產 Gd
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current liability 流動負債 '#$%f
current profit and loss 本期損益 is?`tre\P
debit 借方 l5Z=aW Q
debt 債務 -h^FSW($-R
debtor 債務人 Q6Y1Jr">X
deed 契據 }!\NdQs
deferred assets 遞延資產 4;Z`u.1
deferred liabilities 遞延負債 WK0?$[|=r
delivery 交貨 PXm{GLXRS;
delivery expense 送貨費 xB3
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delivery order 出貨單 z*ZEw
demand draft 即期匯票 )5gcLD/zI
demand note 即期票據 lxj_(Uo
demurrage charge 延期費 J}EQ_FC"$
deposit 存款 UevbLt1Y
deposit slip 存款單 OP]=MZP|
depreciation 折舊 LgRx\*[C*
direct cost 直接成本 85$MHod}[,
direct labour 直接人工 j(F%uUpN
director 董事 !I]fNTv<
discount 折扣 %75|+((fC
discount on purchase 進貨折扣 pez*kU+9
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