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。 W'XMC"
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acceptance 承兌 @?Y^=0
account 賬戶 R/^JyL
accountant 會計員 0uU%jN$
accounting 會計 MmWJYF=
accounting system 會計制度 qqzQKN
accounts payable 應付賬款 {C]M]b*F6(
accounts receivable 應收賬款 #]eXI
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accumulated profits 累積利益 G<jpJ
adjusting entry ?#123;整記錄 fr#lH3
adjustment ?#123;整 ;7`<.y
administration expense 管理費用 Rc6
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advances 預付 NxXVW
advertising expense 廣告費 50DPzn
agency 代理 9x?;;qC"m9
agent 代理人 \aZ(@eF@@Q
agreement 契約 ^
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allotments 分配數 [V)sCAW
allowance 津貼 b(Z%#*e
amalgamation 合併 [QZ~~(R
amortization 攤銷 mzT} C&hfP
amortized cost 應攤成本 ax^${s|{-
annuities 年金 %UQ?k:aWp|
applied cost 已分配成本 Y$ChMf
applied expense 已分配費用 0X0D8H(7Q
applied manufacturing expense 己分配製造費用 y{<#pS.
apportioned charge 攤派費用 Eq8OAuN
appreciation 漲價 #`p>VXBj!
article of association 公司章程 Pm1
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assessment 課稅
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assets 資產 @zJI0_Bp
attorney fee 律師費 h+74W0
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audit 審計 42wcpSp
auditor 審計員 ^TEODKS
average 平均數 *2AQ'%U~
average cost 平均成本 q~^:S~q
bad debt 壞賬 R{[Q+y'E
balance 餘額 aydal9M
balance sheet 資產負債表 c"YK+2
bank account 銀行賬戶 Iv
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bank balance 銀行結存 DO\EB6xH>%
bank charge 銀行手續費 zl:D|h77
bank deposit 銀行存款 `{wku@
bank discount 銀行貼現 Pu^~]^W)
bank draft 銀行匯票 g\-3c=X
bank loan 銀行借款 $dnHUBB
bank overdraft 銀行透支 OV/FQH;V
bankers acceptance 銀行承兌 ;:|KfXiC8
bankruptcy 破產 ,\M_q">npc
bearer 持票人 =CVT8(N*
beneficiary 受益人 fv_wK_.
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bequest 遺產 U]D.z}0
bill 票據 ,xz^k/.
bill of exchange 匯票 &JlR70gdHi
bill of lading 提單 z`5I1#PVA
bills discounted 貼現票據 DXz8C -
bills payable 應付票據 S1zw'!O5
bills receivable 應收票據 l1)pr{A
board of directors 董事會 |+:ZO5FaO
bonds 債券 Z]S0AB.Z@
bonus 紅利 9AYe,
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book value 賬面價值 Rdg0WT*;j
bookkeeper 簿記員 #P-HV
bookkeeping 簿記 8-5jr_*
branch office general ledger 支店往來賬戶 B%@!\D#
broker 經紀人 "|'`'W
brought down 接前 <PN;D#2bh
brought forward 接上頁 6h_ k`z
budget 預算 02^(z6K'&?
by-product 副產品 W
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by-product sales 副產品銷售 4@e!D Du
capital 股本 Cj1UD;
capital income 資本收益 E@jl: -*E
capital outlay 資本支出 IVzA>
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capital stock 股本 G^ZkY
capital stock certificate 股票 ^Ai_/! "
carried down 移後 1ysLZ;K
carried forward 移下頁 U9o*6`"o
cash 現金 C)96/k
cash account 現金賬戶 $ XsQ e
cash in bank 存銀行現金 m=.7f9
cash on delivery 交貨收款 j' *p
cash on hand 庫存現金 W
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cash payment 現金支付 <Ihed|
cash purchase 現購 E9d i
cash sale 現沽 ;9 &1JX
cashier 出?#123;員 /-YlC(kL
cashiers check 本票 D'[P,v;Q
certificate of deposit 存款單折 c^Gwri4
certificate of indebtedness 借據 HjK<)q8b
certified check 保付支票 ;k&k#>L!K
certified public accountant 會計師 TnBG MI,g'
charges 費用 khN:+V|
charge for remittances 匯水手續費 :IT U0%;!+
charter 營業執照 ~:}XVt0%8
chartered accountant 會計師 fAM4Q
chattles 動產 30(m-D$K>9
check 支票 YTjuSV
che stub 支票存根 PDq}Tq
closed account 己結清賬戶 ul=a\;3x#|
closing 結算 S7NnC4)=-f
closing entries 結賬紀錄 mf;^b.mKh
closing stock 期末存貨 &8_f'+i0
closing the book 結賬 KYRm
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columnar journal 多欄日記賬 +z jzO]8
combination 聯合 ^z%o];
commission 佣金 $|cp;~ 1
commodity 商品 4=F]`Lql
common stock 普通股 7z&adkG:
company 公司 n#^?X
compensation 賠償 3^A/`8R7K
compound interest 複利 J'\eS./w|
consignee 承銷人 O^R:_vb3I
consignment 寄銷 Zn<(,e
consignor 寄銷人 %$Jqt
consolidated balance sheet 合併資產負債表 D=82$$
consolidated profit and loss account 合併損益表 tgvpf/cQ
consolidation 合併 f.$aFOn
construction cost 營建成本 r8
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construction revenue 營建收入 17n+4J]
contract 合同 dp
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control account 統制賬戶 }
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copyright 版權 "doU.U&u
corporation 公司
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cost 成本 Oa.f~|
cost accounting 成本會計 ezg^5o;
cost of labour 勞工成本 w$b+R8.n)
cost of production 生產成本 lC /Hib
cost of manufacture 製造成本 0V>ESyae5
cost of sales 銷貨成本 ~`~%(DA=
cost price 成本價格 C)J_lI{^
credit 貸方 ^EC)~HP@C
credit note 收款通知單 yBPt%EF
creditor 債權人 /jZaU`
crossed check 橫線支票 2
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current account 往來活期賬戶 Qc&-\kQ:$u
current asset 流動資產 Q3NPwM
current liability 流動負債 -
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current profit and loss 本期損益 {?@t/.4[W3
debit 借方 +7i7`'9pd
debt 債務 wO2V%v^bp
debtor 債務人 xZ.~:V03\t
deed 契據 ih+*T1#:(
deferred assets 遞延資產 []A"]p
deferred liabilities 遞延負債 /RJ6nmN@}
delivery 交貨 KMxNH,5
delivery expense 送貨費 5"-una>D
delivery order 出貨單 fV.A=*1l#
demand draft 即期匯票 V-D}U$fw
demand note 即期票據 H4PbO/{xO
demurrage charge 延期費 h`
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deposit 存款 qYgwyj=4
deposit slip 存款單 Kcscz,
depreciation 折舊 8iMF 8\
direct cost 直接成本 E;6Y? vJ
direct labour 直接人工 54
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director 董事 ]dPVtk
discount 折扣 JCcN>DtP
discount on purchase 進貨折扣 I! h(`
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