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。 } BP.t$_
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acceptance 承兌 2V @ pt
account 賬戶 d.sn D)X
accountant 會計員 N,)rrBD
accounting 會計 ZA4sEVHW
accounting system 會計制度 dDe$<g5L4
accounts payable 應付賬款 Dhft[mvo
accounts receivable 應收賬款 (Q"s;g
accumulated profits 累積利益 wh]v{Fi'
adjusting entry ?#123;整記錄 ?.I1"C,#VJ
adjustment ?#123;整 (i)O@Jve
administration expense 管理費用 Si;eBPFH
advances 預付 o>M&C
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advertising expense 廣告費 7r3EMX\#Qm
agency 代理 _T^@,!&
agent 代理人 QswFISch
agreement 契約 o<S(ODOfi
allotments 分配數 YZ0Q?7l7
allowance 津貼 Xt*h2&
amalgamation 合併 LZPLz@=&]
amortization 攤銷 }e1]Ib!
amortized cost 應攤成本 b<g9L4s
annuities 年金 U,9=&"e b
applied cost 已分配成本 H|N,nkhH}
applied expense 已分配費用 h*NBSvn
applied manufacturing expense 己分配製造費用 g dBH\K (\
apportioned charge 攤派費用 &-.2P!t
appreciation 漲價 CJLfpvV
article of association 公司章程 g<4@5
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assessment 課稅 O~bzTn
assets 資產 &W y9%
attorney fee 律師費 |A
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audit 審計 :2&W9v
auditor 審計員 _`]YWvh
average 平均數 |P=-m-W
average cost 平均成本 5
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bad debt 壞賬 alQ:'K
balance 餘額 ]\%u9,b%!
balance sheet 資產負債表 JLxAk14lc
bank account 銀行賬戶 ~p/1
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bank balance 銀行結存 XgZ.U
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bank charge 銀行手續費 f,Dj@?3+
bank deposit 銀行存款 #F >R5 D
bank discount 銀行貼現 )6-!,D0 db
bank draft 銀行匯票 *+cW)klm
bank loan 銀行借款 8<g9 ~L
bank overdraft 銀行透支 AtlUxFX0S
bankers acceptance 銀行承兌 a^GJR]]
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bankruptcy 破產 TqXB2`7Ri
bearer 持票人 >uDE<MUC
beneficiary 受益人 lZ }H?n%
bequest 遺產 w`K=J!5y2g
bill 票據 n|I5ylt
bill of exchange 匯票 I.}E#f/A'
bill of lading 提單 G$$y\e$
bills discounted 貼現票據 3rw<#t;v
bills payable 應付票據 <2{-ey]
bills receivable 應收票據 Qc]Ki3ls
board of directors 董事會 BO)Q$*G~JD
bonds 債券 .:=G=v=1
bonus 紅利 =L&}&pT
book value 賬面價值 Ves
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bookkeeper 簿記員 zU,Qph
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bookkeeping 簿記 =5m~rJ<{
branch office general ledger 支店往來賬戶 hUGP3ExC*
broker 經紀人 j LG
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brought down 接前 hV]]%zwR+
brought forward 接上頁 1x~dsM;q
budget 預算 _B5vh(.
by-product 副產品 0'0GAh2
by-product sales 副產品銷售 o\;cXuh
capital 股本 9s'[p'[Z
capital income 資本收益 {:0TiOP5x
capital outlay 資本支出
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capital stock 股本 E1-BB
capital stock certificate 股票 )Cfk/OnRd
carried down 移後 ;HbAk`\1A
carried forward 移下頁 Q9h;`G
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cash 現金 I[v6Y^{q
cash account 現金賬戶 ny{Yr
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cash in bank 存銀行現金 SV0h'd(
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cash on delivery 交貨收款 9(
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cash on hand 庫存現金 qz<
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cash payment 現金支付 ~y.t amNW
cash purchase 現購 =7212('F
cash sale 現沽 /I/gbmc)
cashier 出?#123;員 ~dc~<hK
cashiers check 本票 "MNI_C#{
certificate of deposit 存款單折 sbi+o,%1
certificate of indebtedness 借據 ^>ICycJ
certified check 保付支票 85GU~.
certified public accountant 會計師 NP^j5|A*"
charges 費用 p,K]`pt=
charge for remittances 匯水手續費 84}Pu%
charter 營業執照 14
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chartered accountant 會計師 >
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chattles 動產
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check 支票 qPG>0
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che stub 支票存根 A,;V|jv9
closed account 己結清賬戶 7uW=f kxT
closing 結算 e;G}T%W
closing entries 結賬紀錄 $zUHka
closing stock 期末存貨 r(VznKSx
closing the book 結賬 |)}&:xA%
columnar journal 多欄日記賬 -.=:@H}r
combination 聯合 7U,[Ruu
commission 佣金 b>Em~NMu_
commodity 商品 Z_.xglq{
common stock 普通股 o3OtG#g2
company 公司 F2:nL`]b[
compensation 賠償 C_ 4(-OWq
compound interest 複利 }s++^uX6
consignee 承銷人 e"O c
consignment 寄銷 jC}2>_#m(
consignor 寄銷人 {|D7H=
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consolidated balance sheet 合併資產負債表 O=E?m=FR"
consolidated profit and loss account 合併損益表 \\UOpl
consolidation 合併 gql^Inx<
construction cost 營建成本 :'0.
construction revenue 營建收入 /c:78@
contract 合同 1@S(v L3a
control account 統制賬戶 s5cY>
copyright 版權 b[s=FH]#N
corporation 公司 f~?4
cost 成本 tR`^c8gD
cost accounting 成本會計 ~,O&A B
cost of labour 勞工成本 xjK@Q1MJ
cost of production 生產成本 gHmy?+)
cost of manufacture 製造成本 h51)kN:
cost of sales 銷貨成本 .TpM3b#r
cost price 成本價格 e[l#r>NT
credit 貸方 /k O
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credit note 收款通知單 Q8
creditor 債權人 %
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crossed check 橫線支票 '}BYMEd/m%
current account 往來活期賬戶 rMEM$1vPU
current asset 流動資產 $WICyI{$
current liability 流動負債 Mv\]uAT`
current profit and loss 本期損益 c>.=;'2
debit 借方 w6&p4Jw/H?
debt 債務 f)#rBAkt
debtor 債務人 %s*F~E
deed 契據 GX0S9s
deferred assets 遞延資產 /n-!dXi
deferred liabilities 遞延負債 PDNbhUAV
delivery 交貨 s
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delivery expense 送貨費 %D6HY^]ayw
delivery order 出貨單 h6~H5X
demand draft 即期匯票 N SkIzaNY
demand note 即期票據 PSREQK@}E
demurrage charge 延期費 h}&1
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deposit 存款 Q.i_?a
deposit slip 存款單 ![Ll$Lr
depreciation 折舊 'Hv=\p4$1
direct cost 直接成本 VbfTdRD-
direct labour 直接人工 7;r Jr&.)
director 董事 JS2
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discount 折扣 &<
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discount on purchase 進貨折扣 d8ck].m=
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