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。 (7J (.EG2e
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acceptance 承兌 Bl!R
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account 賬戶 QDpzIjJj
accountant 會計員 XVWVY}
accounting 會計 P2>Y0"bY
accounting system 會計制度 AxZaV;%*
accounts payable 應付賬款 )R@M~d-o
accounts receivable 應收賬款 [2
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accumulated profits 累積利益 5BsfbLKC
adjusting entry ?#123;整記錄 nHTb~t5Ke
adjustment ?#123;整 F vae lB
administration expense 管理費用 32Jl|@8,g
advances 預付 2"C,u V@F!
advertising expense 廣告費 0FG|s#Ig
agency 代理 $mL
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agent 代理人 <9yB
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agreement 契約 jhkNi`E7
allotments 分配數 t o2y#4'.
allowance 津貼
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amalgamation 合併 F|&=\Q
amortization 攤銷 }Asp=<kCc
amortized cost 應攤成本 $G@^!(
annuities 年金 kV:C=MLI
applied cost 已分配成本 Dh~Z8!*
applied expense 已分配費用 5_~QS
applied manufacturing expense 己分配製造費用 fS?fNtD6<
apportioned charge 攤派費用 j3yz"-53e
appreciation 漲價 JB xizJBP
article of association 公司章程 6>Ca O
assessment 課稅 StWF66u34&
assets 資產 Kt/Wd
attorney fee 律師費 k>mqKzT0$+
audit 審計 2i_X{!0}
auditor 審計員 95X!{\
average 平均數 KuohUH+
average cost 平均成本 j+7ok 5J#
bad debt 壞賬 g{%2*{;i
balance 餘額 kFsq23Ne
balance sheet 資產負債表 `UH
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bank account 銀行賬戶 Z4aK
bank balance 銀行結存 wc7F45l4
bank charge 銀行手續費 Yvbk[Rb
bank deposit 銀行存款 K`% I!Br
bank discount 銀行貼現 D|rcSa.M
bank draft 銀行匯票 Pu7cL
bank loan 銀行借款 V|mz]H#|
bank overdraft 銀行透支 Y\1XKAfB
bankers acceptance 銀行承兌 jYi{[**
bankruptcy 破產 SP
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bearer 持票人 '-k~qQk)6
beneficiary 受益人 KIfR4,=Q|
bequest 遺產 =gb(<`{
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bill 票據 y$^.HI02jP
bill of exchange 匯票 </B5^}
bill of lading 提單 BpQ/$?5E"
bills discounted 貼現票據 (!9ybH;T
bills payable 應付票據 z`Cq,Sz/
bills receivable 應收票據 u]%>=N(^2
board of directors 董事會 SX I3y
bonds 債券 uRu)iBd D
bonus 紅利 CWk65tcF
book value 賬面價值 b!ea(D!:
bookkeeper 簿記員 r=3knCEWK
bookkeeping 簿記 I N'a5&..
branch office general ledger 支店往來賬戶 |vY0[#E8&
broker 經紀人 YN@4.&RP
brought down 接前 CN"hx-f
brought forward 接上頁 vHz]-Q-|9
budget 預算 /kY|PY
by-product 副產品 5V{zdS=
by-product sales 副產品銷售 O7AW9*<
capital 股本 \%! ~pfM I
capital income 資本收益 @Ja8~5 :
capital outlay 資本支出 <Y9xHn&
capital stock 股本 D/&^Y'|T
capital stock certificate 股票 Q< q&a8~
carried down 移後 k'K&GF1B
carried forward 移下頁 Pkbx/\
cash 現金 =
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cash account 現金賬戶 6O>GVJbw
cash in bank 存銀行現金 ( IXe555
cash on delivery 交貨收款 a3<.F&c+c
cash on hand 庫存現金 c_fx,;
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cash payment 現金支付 ?1?zmaS
cash purchase 現購 `KgWaf-
cash sale 現沽 KKd Sh1
cashier 出?#123;員 E,[@jxP
cashiers check 本票 dT%$"sj5
certificate of deposit 存款單折 =Kv*M@
certificate of indebtedness 借據 k(oHmw
certified check 保付支票 wW~y?A"{2
certified public accountant 會計師 3+_
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charges 費用 v:Av2y
charge for remittances 匯水手續費 <#s=78
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charter 營業執照 G $TLWfm
chartered accountant 會計師 vap,)kILF
chattles 動產 H+`s#'(i_P
check 支票 b3G4cO;t;
che stub 支票存根 "eq{_4dL
closed account 己結清賬戶 <6]TazW?S
closing 結算 9y(75Bn9
closing entries 結賬紀錄 +0016UgS#
closing stock 期末存貨 JC~L!)f
closing the book 結賬
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columnar journal 多欄日記賬 8IY n9<L
combination 聯合 lLO|,
commission 佣金 .{` :
commodity 商品
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common stock 普通股 j {w'#x,
company 公司 +*2 ]R~"M
compensation 賠償 42a.@JbLQ
compound interest 複利 U~j:b {
consignee 承銷人 d{cd+An
consignment 寄銷 ~C1lbn b
consignor 寄銷人 PuvC
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consolidated balance sheet 合併資產負債表 -a``
consolidated profit and loss account 合併損益表 ,m| :U
consolidation 合併 ~c&ygL3
construction cost 營建成本 39p&M"Yo
construction revenue 營建收入 !}Sf?nP#
contract 合同 v=kQ/h
control account 統制賬戶 &b[.bf
copyright 版權 EZy:_xjZ
corporation 公司 sN`2"t/s
cost 成本 `0.<
cost accounting 成本會計 i6L>,^Dg
cost of labour 勞工成本 Zd~'%(q
cost of production 生產成本 E+LAE/v@
cost of manufacture 製造成本 YP*EDb?f
cost of sales 銷貨成本 lSGtbSyDI
cost price 成本價格 $#3O:aW
credit 貸方 [{]/9E/&
credit note 收款通知單 .lclW0*
creditor 債權人 ^P4q6BW
crossed check 橫線支票 q]%eLfC(
current account 往來活期賬戶 sw<mmayN
current asset 流動資產 @>>8CU^~
current liability 流動負債 Akar@ wh
current profit and loss 本期損益 5*M3sN
debit 借方 qH#?, sK ^
debt 債務 ,8~qnLy9
debtor 債務人 6n[O8^
deed 契據 nitKX.t8
deferred assets 遞延資產 :c4iXK0_^?
deferred liabilities 遞延負債 O*;$))<wX
delivery 交貨 I4[sf
delivery expense 送貨費 5<Ly^Na:
delivery order 出貨單 L="ipM:Z
demand draft 即期匯票 vJybhdvP
demand note 即期票據 'CF?pxNQ l
demurrage charge 延期費 >XTDN
deposit 存款 K]~! =j)v
deposit slip 存款單 ,]A|z ~q
depreciation 折舊 /wt!c?wR
direct cost 直接成本 29a~B<e7s
direct labour 直接人工 4Ss4jUj
director 董事 *$%ch=
discount 折扣
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discount on purchase 進貨折扣 C?xah?Sk
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