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。 k]~$AaNq
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acceptance 承兌 h.kjJF
account 賬戶 1\nzfxx
accountant 會計員 Y(gai?
accounting 會計 RDEK=^J
accounting system 會計制度 @r(3
accounts payable 應付賬款 4gZ)9ya
accounts receivable 應收賬款 {7%(m|(
accumulated profits 累積利益 0[ (kFe
adjusting entry ?#123;整記錄 _%#Uh#7P$
adjustment ?#123;整 bt Bu[;
administration expense 管理費用 Q{CRy-ha
advances 預付 15OzO.Ud
advertising expense 廣告費 1 hD(l6tG@
agency 代理 x=kJlGT
agent 代理人 .9?GKD
agreement 契約 q/ (h{cq
allotments 分配數 204"\mv
allowance 津貼 E<7$!P=z`
amalgamation 合併 (LJ7xoJ^
amortization 攤銷 ?Ezy0>j
amortized cost 應攤成本 4p%^?L?
annuities 年金 u?F.%j-
applied cost 已分配成本 iJ
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applied expense 已分配費用 We vd6)\
applied manufacturing expense 己分配製造費用 |9X2AS Qu
apportioned charge 攤派費用 cp0yr:~
appreciation 漲價 G ]uz$V6!
article of association 公司章程 q(A_k+NL
assessment 課稅 ^f9@=I
assets 資產 \:+ NVIN
attorney fee 律師費 q$
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audit 審計 + R~!G
auditor 審計員 q_9 8=fyE6
average 平均數 Q<KF<K'0hg
average cost 平均成本 %(]B1Zg6,
bad debt 壞賬 YL78cWOs
balance 餘額 L
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balance sheet 資產負債表 #Nad1C/]
bank account 銀行賬戶 uGHM ]"!)
bank balance 銀行結存 yXqC
bank charge 銀行手續費 H )CoByaj
bank deposit 銀行存款 Z#D*HAd`
bank discount 銀行貼現 z?F`)}
bank draft 銀行匯票 f1sp6S0V\
bank loan 銀行借款 3Tp8t6*nL
bank overdraft 銀行透支 2EYWX!Bx
bankers acceptance 銀行承兌 fRq+pUxU
bankruptcy 破產 G~ LQM
bearer 持票人 &N]e pV>
beneficiary 受益人 u%Mo.<P
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bequest 遺產 'Gamb+[
bill 票據 PZO.$'L|7
bill of exchange 匯票 k'+y
bill of lading 提單 Zj_2B_|WN#
bills discounted 貼現票據 gZBKe!@a|
bills payable 應付票據 -yb7s2o
bills receivable 應收票據 TK%q}
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board of directors 董事會 }EP}D?Mmu
bonds 債券 '-Oh$hqCx|
bonus 紅利 *ae)<l3v
book value 賬面價值 ]&9=f#k%
bookkeeper 簿記員 2##mVEo.(
bookkeeping 簿記 _+H $Pa}?
branch office general ledger 支店往來賬戶 \RRSrPLd-
broker 經紀人 UZmo?&y
brought down 接前 eW8{],B
brought forward 接上頁 (44L8)I.D
budget 預算
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by-product 副產品 Q7{{r&|t&
by-product sales 副產品銷售 C' {B
capital 股本 qg|ark*1u
capital income 資本收益 W~a|AU8]C
capital outlay 資本支出 ecO$L<9>
capital stock 股本 [9j,5d&m
capital stock certificate 股票 >< P<k&
carried down 移後 @&%/<|4P5
carried forward 移下頁 /-t!)_zvw
cash 現金 3<N2ehi?
cash account 現金賬戶 2J%L%6z8~
cash in bank 存銀行現金 G)c+GoK
cash on delivery 交貨收款 y7+n*|H
cash on hand 庫存現金 5rc3jIXc{|
cash payment 現金支付 9a_UxF+6/
cash purchase 現購 y?A*$6
cash sale 現沽 GN=8;Kq%
cashier 出?#123;員 ?L H[,8z
cashiers check 本票 }Kp$/CYd
certificate of deposit 存款單折 +nim47
certificate of indebtedness 借據 lj:.}+]r
certified check 保付支票 dw!Xt@,[g{
certified public accountant 會計師 EwgNd Gcj
charges 費用 eibkG
charge for remittances 匯水手續費 bv7xh*
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charter 營業執照 't
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chartered accountant 會計師 CfD4m,6
chattles 動產 ShvC4Xb 0
check 支票 q?)5yukeF
che stub 支票存根 .IVKgQ
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closed account 己結清賬戶 ZX.,<vumSy
closing 結算 6ecx!uc$
closing entries 結賬紀錄 7y42)X
closing stock 期末存貨 1zw,;m n
closing the book 結賬 9}Za_ZgG
columnar journal 多欄日記賬 {7MY*&P$,
combination 聯合 x\yr~$}(J
commission 佣金 59v=\; UI
commodity 商品 "Mv^S'?>
common stock 普通股 R>1oF]w
company 公司 u,}>I%21
compensation 賠償 \
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compound interest 複利 Io>U-Zd\>
consignee 承銷人 c&aqN\'4"
consignment 寄銷 rc7c$3# X
consignor 寄銷人 $}5M`p\&C
consolidated balance sheet 合併資產負債表 xDSiTp=)O
consolidated profit and loss account 合併損益表 |nr;OM
consolidation 合併 4>fj@X(3
construction cost 營建成本 qu]a+cYY
construction revenue 營建收入 d{) =E8wE
contract 合同 "LW\osjen
control account 統制賬戶 zV;NRf)
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copyright 版權 )56L`5#tS
corporation 公司 zlTLp-^Y
cost 成本 b"`fS`@/MW
cost accounting 成本會計 H!,V7R
cost of labour 勞工成本 mo=@Zt
cost of production 生產成本 nw_|W)JVQ
cost of manufacture 製造成本 +u t%C.1
cost of sales 銷貨成本 dl |$pm@x
cost price 成本價格 N1'Yo:_A
credit 貸方 \$t{K
credit note 收款通知單 qoZAZ&|HI
creditor 債權人 p]Qe5@NT
crossed check 橫線支票 1rU\ !GfR
current account 往來活期賬戶 I$)9T^Ra
current asset 流動資產 gvo5^O+)HH
current liability 流動負債 kkj@!1q(wO
current profit and loss 本期損益 %u<r_^w5
debit 借方 K;s`
debt 債務 /X#OX8gb]
debtor 債務人 z&um9rXR
deed 契據 jv1p'qs4
deferred assets 遞延資產 &9.3-E47*
deferred liabilities 遞延負債 O8rd*+
delivery 交貨 N[O_}_
delivery expense 送貨費 @y0kX<M
delivery order 出貨單 Q&%gpa).W
demand draft 即期匯票 KBI1t$
demand note 即期票據 |8x_Av0
demurrage charge 延期費 E)X_
deposit 存款 ]^{5`
deposit slip 存款單 LUz`P6
depreciation 折舊 '=Jz}F <
direct cost 直接成本 {4p7r7n'
direct labour 直接人工 qEdY]t
director 董事 6(1
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discount 折扣 je>gT`8
discount on purchase 進貨折扣 r8FA
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