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。 Q$1K{14I
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acceptance 承兌 ^%&x{F.
account 賬戶 iIE(zw)H
accountant 會計員 `VtwKt*
accounting 會計 (GG"'bYk
accounting system 會計制度 Ug21d42Z4
accounts payable 應付賬款 ozC!q)j
accounts receivable 應收賬款 _m],(J=,z
accumulated profits 累積利益 PQ}%}S7:
adjusting entry ?#123;整記錄 SbZt\a 8
adjustment ?#123;整 7X(]r1-+\
administration expense 管理費用 "!tw
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advances 預付 It4z9Gh
advertising expense 廣告費 K;[%S
agency 代理 Z~c'h
agent 代理人 VA'X!(Cv
agreement 契約 gE&W6z0fJ
allotments 分配數 jJZsBOW[8
allowance 津貼 6;cY!
amalgamation 合併 |*KS<iHr%
amortization 攤銷 7E`(8i
amortized cost 應攤成本 NRisr
annuities 年金 R: <@+z^A[
applied cost 已分配成本 xn@0pL3B~
applied expense 已分配費用 z,FTsR$x
applied manufacturing expense 己分配製造費用 p &>A5
apportioned charge 攤派費用 O}_a3>
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appreciation 漲價 cmhN(==
article of association 公司章程 mSzpRa
assessment 課稅 _i[)$EgFm
assets 資產 S9R]Zl7{-
attorney fee 律師費 [Cj}nld
audit 審計 rAWl0y_m
auditor 審計員 MJ,ZXJXs
average 平均數 Xexe{h4t_>
average cost 平均成本 6@q[tN7_^
bad debt 壞賬 t-
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balance 餘額 99"[b
balance sheet 資產負債表 .l+~)$
bank account 銀行賬戶 x
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bank balance 銀行結存 EB5_;
bank charge 銀行手續費 VtO;UN
bank deposit 銀行存款 ^YR|WK Y
bank discount 銀行貼現 !UoU#YU
bank draft 銀行匯票 ^mueFw}\
bank loan 銀行借款 ^2^|AXNES
bank overdraft 銀行透支 F`0c?)
bankers acceptance 銀行承兌 y[p$/$bgC5
bankruptcy 破產 f{Fe+iPc
bearer 持票人 Bw<zc=%
beneficiary 受益人 $54=gRo^
bequest 遺產 0<@KDlF
bill 票據 hyb +#R
bill of exchange 匯票 4b2mtLn_
bill of lading 提單 .L7Yf+yFg
bills discounted 貼現票據 {(Og/[
bills payable 應付票據 AB"1(PbG
bills receivable 應收票據 FU\/JF.j
board of directors 董事會 +K;Y+
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bonds 債券 vZE|Z[M+<
bonus 紅利 T+WZE
book value 賬面價值 h zZ-$IX X
bookkeeper 簿記員 +Cf0Y2*@hM
bookkeeping 簿記 -
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branch office general ledger 支店往來賬戶 C~{NKMeC/m
broker 經紀人 e(~'pk"mZ
brought down 接前 Jf?S9r5 Q
brought forward 接上頁 .6#cDrK
budget 預算 drENkS=,
by-product 副產品 ^r>f2 x
by-product sales 副產品銷售 \ I^nx+l
capital 股本 [O7w =
capital income 資本收益 ,$h(fM8GC
capital outlay 資本支出 EK?@Z.q+
capital stock 股本 {jOzap|
capital stock certificate 股票 |
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carried down 移後 "[*S?QO(L
carried forward 移下頁 j9URl$T:
cash 現金 LAv:+o(m/
cash account 現金賬戶 7-".!M
cash in bank 存銀行現金
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cash on delivery 交貨收款 t/KcXM
cash on hand 庫存現金 Cs:+93w
cash payment 現金支付 B;z;vrrL
cash purchase 現購 V(;55ycr
cash sale 現沽 |5=~(-I>@
cashier 出?#123;員 HKTeqH_:
cashiers check 本票 'y4zBLY
certificate of deposit 存款單折 5zNSEI"PY
certificate of indebtedness 借據
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certified check 保付支票 i}PK$sa#c
certified public accountant 會計師 y]}b?R~p=
charges 費用 /"""z=q
charge for remittances 匯水手續費 &|Lh38s@$#
charter 營業執照 {ExII<=6
chartered accountant 會計師 0A#*4ap
chattles 動產 ^I X%dzM
check 支票 +
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che stub 支票存根 ePp[m
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closed account 己結清賬戶 J| SwQE~
closing 結算
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closing entries 結賬紀錄
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closing stock 期末存貨 I&L.;~
closing the book 結賬 vv+TKO
columnar journal 多欄日記賬 !1a}| !Zn
combination 聯合 o]Z
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commission 佣金 EXA^!/)
commodity 商品 \U/v;Ijf
common stock 普通股 izMYVI?0
company 公司 NWEhAj<w
compensation 賠償 :KEq<fEI
compound interest 複利 9s!
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consignee 承銷人 sYGR-:K
consignment 寄銷 GI4?|@%vD!
consignor 寄銷人 r5o@+"!
consolidated balance sheet 合併資產負債表 `-VG ?J
consolidated profit and loss account 合併損益表 :qxm !P
consolidation 合併 D =$4/D:;
construction cost 營建成本 ]>5T}h
construction revenue 營建收入 wGg0hL
contract 合同 :'Zx
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control account 統制賬戶 8tU>DJ}0
copyright 版權 swttp`
corporation 公司 C(G(^_6
cost 成本 jDR')ascn
cost accounting 成本會計 14mf}"z\
cost of labour 勞工成本 Zr=ib
cost of production 生產成本 'e F%
cost of manufacture 製造成本 C1b*v&1{
cost of sales 銷貨成本 >tN5vWW
cost price 成本價格 >-b&v $
credit 貸方 G\R*#4cF
credit note 收款通知單 kP@HG<~
creditor 債權人 `1
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crossed check 橫線支票 <PX.l%
current account 往來活期賬戶 alFNSRY
current asset 流動資產 ]D O&x+Rb
current liability 流動負債 rWA6XDM7
current profit and loss 本期損益 Oukd_Ryf
debit 借方 /0(%(2jIWl
debt 債務 cS4DN
debtor 債務人 jgG
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deed 契據 ?=<~^Lk
deferred assets 遞延資產 CphF
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deferred liabilities 遞延負債 !NTH.U:g
delivery 交貨 ?\ZL#)hr"p
delivery expense 送貨費 C8ZL*9U
delivery order 出貨單 09'oz*v{#
demand draft 即期匯票 \^jjK,OK
demand note 即期票據 Goxl3LS<
demurrage charge 延期費 zVw:7-
deposit 存款 xYPxg!
deposit slip 存款單 |jsb@
depreciation 折舊 jXixVNw
direct cost 直接成本 =_l)gx+Y+y
direct labour 直接人工 e4DMO*6
director 董事 #AShbl jm+
discount 折扣 _g~2R#2Q
discount on purchase 進貨折扣 Nar>FR7ut
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