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。 ~?AEtl#&"
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acceptance 承兌 P}Kgh7)3
account 賬戶 Zn'tNt/
accountant 會計員 sfj+-se(K.
accounting 會計 iU;e!\A
accounting system 會計制度 +t+<?M
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accounts payable 應付賬款 q.VYPkEib
accounts receivable 應收賬款 u]};QR
accumulated profits 累積利益 RhH1nf2UR
adjusting entry ?#123;整記錄 Y~-y\l;Tr
adjustment ?#123;整 OegeZV
administration expense 管理費用 |4Q*4s
advances 預付 %, kP_[!>Q
advertising expense 廣告費 _!R$a-
agency 代理 Jpj=d@Of70
agent 代理人 `t&{^ a&Y"
agreement 契約 6!ve6ZB[p
allotments 分配數 H<Oo./8+
allowance 津貼 CwA_jOp
amalgamation 合併 2gPqB*H
amortization 攤銷 K>@yk9)vi
amortized cost 應攤成本 \ ;npdFy
annuities 年金 xzm]v9k&
applied cost 已分配成本 Nr4:Gih
applied expense 已分配費用 "6$V1B0KW
applied manufacturing expense 己分配製造費用 Yf w>x[#e
apportioned charge 攤派費用 `}}:9d
appreciation 漲價 _\}'5nmw\
article of association 公司章程 `hi=y BO
assessment 課稅 Xv8-<Ks
assets 資產 GiV%Hcx
attorney fee 律師費 -3EQRqVg
audit 審計 ,50
auditor 審計員 $*fJKR_N
average 平均數 =?<WCR
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average cost 平均成本 G%<}TI1}
bad debt 壞賬 Az`Aa0h]7
balance 餘額 dAh.I3
balance sheet 資產負債表 Gt9$hB7
bank account 銀行賬戶 AK2Gm-hHK
bank balance 銀行結存 Wwq:\C
bank charge 銀行手續費 "is(
bank deposit 銀行存款 @ _Ey"k<
bank discount 銀行貼現 *qd:f!Q3
bank draft 銀行匯票 jT{T#_
bank loan 銀行借款 .f\LzZ-I:
bank overdraft 銀行透支 J7
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bankers acceptance 銀行承兌 M&Ka^h;N
bankruptcy 破產 a1U|eLmUb
bearer 持票人 e1m?g&[
beneficiary 受益人 !eLj +0
bequest 遺產 VY0.]t
bill 票據 I`kfe`_
bill of exchange 匯票 ef5)z}B
bill of lading 提單 };/QK*
bills discounted 貼現票據 8i#
bills payable 應付票據 BUO5g8m{
bills receivable 應收票據 =q4}(
board of directors 董事會 *'<AwG&
bonds 債券 ?+yr7_f3*
bonus 紅利 (#Y~z',I
book value 賬面價值 0#,a#P
bookkeeper 簿記員 [GLH8R
bookkeeping 簿記 25Dl4<-Z
branch office general ledger 支店往來賬戶 F "@% 7xy
broker 經紀人 AM}R#86
brought down 接前 )r2Y@+.FN
brought forward 接上頁 RZOK+!H:
budget 預算 ;[v!#+yml
by-product 副產品 +)Z]<O
by-product sales 副產品銷售 D*XrK0#Z`
capital 股本 #2{-6ey
capital income 資本收益 L:R4&|E/t
capital outlay 資本支出 $
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capital stock 股本 z;c>Q\Q
capital stock certificate 股票
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carried down 移後 O\5%IfB'"
carried forward 移下頁 t&r.Kf9Z\
cash 現金 "HMEoZ
cash account 現金賬戶 Rn1oD3w
cash in bank 存銀行現金 /sE,2X*BT
cash on delivery 交貨收款 d>NGCe
cash on hand 庫存現金 b/SBQ"B%
cash payment 現金支付 I= mz^c{
cash purchase 現購 S*h52li
cash sale 現沽 V>@[\N[
cashier 出?#123;員 [BWq9uE
cashiers check 本票 o<`vh*U@,4
certificate of deposit 存款單折 (I[_}l
certificate of indebtedness 借據 a:kAo0@":j
certified check 保付支票 6EqA Y`y
certified public accountant 會計師 A~zn;
charges 費用 h<9s&
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charge for remittances 匯水手續費 o2/:e
charter 營業執照 -;""l{
chartered accountant 會計師 pwFp<O"
chattles 動產 qt"D!S_
check 支票 =7Ln&tZ
che stub 支票存根 ?w3RqF@}
closed account 己結清賬戶 XlmX3RU
closing 結算 w:&""'E
closing entries 結賬紀錄 e~r/!B5X
closing stock 期末存貨 ^7gGtz2
closing the book 結賬 w^yb`\$
columnar journal 多欄日記賬 X Xque-
combination 聯合 -IPo/?}
commission 佣金 wi(Y=?=
commodity 商品 ( }-*irSsj
common stock 普通股 _&<n'fK[
company 公司 AIF?>wgq
compensation 賠償 m%'nk"p9
compound interest 複利 hFtV\xFK
consignee 承銷人 inh0p
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consignment 寄銷 _&gi4)q
consignor 寄銷人 u4x-GObJM
consolidated balance sheet 合併資產負債表 'jev1u[
consolidated profit and loss account 合併損益表 eYOY
consolidation 合併 bJd|mm/v
construction cost 營建成本
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construction revenue 營建收入 A*JOp8\)
contract 合同 a:FU- ^B4~
control account 統制賬戶 Gh;\"Qx
copyright 版權 Fmk:[hMw
corporation 公司 i:lc]B
cost 成本 X+X:nL.t
cost accounting 成本會計 +^.Yt0}
cost of labour 勞工成本 ^q7V%{54
cost of production 生產成本 +! 1_Mt6
cost of manufacture 製造成本 crmQn ^4\
cost of sales 銷貨成本 -amo8V;2H
cost price 成本價格 ~7m`p3W@
credit 貸方 )aS:h}zn
credit note 收款通知單 jqUVERbc
creditor 債權人 ?]Yic]$n
crossed check 橫線支票 Y}~sTuWU
current account 往來活期賬戶 _4{0He`q
current asset 流動資產 $BqiC!~
current liability 流動負債 7)?C+=,0
current profit and loss 本期損益 ~9 >H(c
debit 借方 <=(K'eqC^
debt 債務 _c5@)I~
debtor 債務人 ~ua(Qm
deed 契據 }$ y.qqG
deferred assets 遞延資產 |J$A%27
deferred liabilities 遞延負債 Gu;40)gm
delivery 交貨 u[a-9^&g
delivery expense 送貨費 E-A9lJWr
delivery order 出貨單 x]^d'o:cDP
demand draft 即期匯票 D
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demand note 即期票據 V@'Xj .ze
demurrage charge 延期費 "4b{YWv
deposit 存款 0h-NT\m
deposit slip 存款單 &3vm
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depreciation 折舊 GM|&,}
direct cost 直接成本 FZ*"^=)`G
direct labour 直接人工 2&hv6Y1
director 董事 {`HbpM<=m]
discount 折扣 B`SX3,3
discount on purchase 進貨折扣 Yy~x`P'g!
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