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。 ;Krs*3
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acceptance 承兌 s=jH1^
account 賬戶 )O+Zbn
accountant 會計員 af
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accounting 會計 :qj^RcmVPL
accounting system 會計制度 &P}t<;
accounts payable 應付賬款 #U%HGTE0
accounts receivable 應收賬款 PDS( /x&
accumulated profits 累積利益 s92ol0`
adjusting entry ?#123;整記錄 `0U\|I#
adjustment ?#123;整 q+8de_"]
administration expense 管理費用 "pK<d~Wu
advances 預付 p JF
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advertising expense 廣告費 S`b!sT-sD
agency 代理 9@"pR;X@
agent 代理人 BH}Cx[n?~
agreement 契約 =BR+J9
allotments 分配數 zq$L[X
allowance 津貼 PPG
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amalgamation 合併 i qxMTH#!
amortization 攤銷 fA
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amortized cost 應攤成本 > fV"bj.
annuities 年金 Y$,~"$su|
applied cost 已分配成本 >JA-G@3i
applied expense 已分配費用 pV8tn!
applied manufacturing expense 己分配製造費用 PY '^:0
apportioned charge 攤派費用 ZZHQ?p-
appreciation 漲價 5cA:;{z];g
article of association 公司章程 ->;2CcpHB
assessment 課稅 $u, 6x~>
assets 資產
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attorney fee 律師費 K^"l.V#J
audit 審計 vmNI$KZM
auditor 審計員 38X{>*
average 平均數 {y5 L
average cost 平均成本 R87@.
bad debt 壞賬 -:r<sv$
balance 餘額 9L-jlAo<
balance sheet 資產負債表 7>r[.g
bank account 銀行賬戶 ~AaEa,LQ
bank balance 銀行結存 0'A"]6
bank charge 銀行手續費 z8kebS&5
bank deposit 銀行存款 )Ac
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bank discount 銀行貼現 ?771e:>S-
bank draft 銀行匯票 qo\9,<
bank loan 銀行借款 +{;wOQ.
bank overdraft 銀行透支 ,2FI?}+R
bankers acceptance 銀行承兌 J_yXL7d
bankruptcy 破產 hop|
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bearer 持票人 Au)~"N~p?
beneficiary 受益人 [P~7kNFOh
bequest 遺產 7KUf,0D
bill 票據 K7{B!kX4k
bill of exchange 匯票 4IY|<
bill of lading 提單 Oop6o$k
bills discounted 貼現票據 Br<lP#u=G
bills payable 應付票據 T)q
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bills receivable 應收票據 ,1CmB@
board of directors 董事會 N5K2Hv<"
bonds 債券 Hiwij,1
bonus 紅利 4=y&}3om(0
book value 賬面價值 H~fF;
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bookkeeper 簿記員 m&q0 _nay
bookkeeping 簿記 %52x:qGa
branch office general ledger 支店往來賬戶 jd5kkX8=
broker 經紀人 .X.6<@$
brought down 接前 Ax=)J{4v
brought forward 接上頁 WQ:Y NmQ1p
budget 預算 6pC1C.
by-product 副產品 f9y+-GhaD
by-product sales 副產品銷售 dOaCdnd~
capital 股本 }Cfl|t<5f
capital income 資本收益 s7:_!Nd@8
capital outlay 資本支出 RZnmia
capital stock 股本 %Q}(.h%M
capital stock certificate 股票 >e.KD)qA
carried down 移後 #M#$2Vt
carried forward 移下頁 aEa+?6;D
cash 現金 %`]!atH
cash account 現金賬戶 NZ8X@|N
cash in bank 存銀行現金 ?D9iCP~~
cash on delivery 交貨收款 qZV|}M>P)
cash on hand 庫存現金 p0CPeH
cash payment 現金支付 Lq.2vfA>
cash purchase 現購 8vR'<_>Q
cash sale 現沽 CHO_3QIz
cashier 出?#123;員 jyyig%
cashiers check 本票 ^PJN$BJx
certificate of deposit 存款單折 jxhZO
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certificate of indebtedness 借據 <:nyRy}
certified check 保付支票 `0_
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certified public accountant 會計師 G8?Do+[
charges 費用 b *0u xvLu
charge for remittances 匯水手續費 `Z{s,!z
charter 營業執照 +`mI\+y,
chartered accountant 會計師 GA[bo)"
chattles 動產 cZoj|=3a
check 支票 =;I+:K
che stub 支票存根 F9las#\J
closed account 己結清賬戶 CZ$B2i6
closing 結算 c\ZnGI\|
closing entries 結賬紀錄 R/E6n &R
closing stock 期末存貨 \x4:i\Fx@
closing the book 結賬 z`Nss
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columnar journal 多欄日記賬 "8U=0 a
combination 聯合 7D 3-/_ v
commission 佣金 EDnZ/)6Gg
commodity 商品 %WmTG }L)
common stock 普通股 {
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company 公司 XUUP#<,s
compensation 賠償 H=Cj/jE
compound interest 複利 ^Ojg}'.Ygv
consignee 承銷人 [Ne'2z
consignment 寄銷 s0x/2z
consignor 寄銷人 ${wp}<u_
consolidated balance sheet 合併資產負債表 jpW_q+^?
consolidated profit and loss account 合併損益表 JqYa~6 C
consolidation 合併 L=HnVgBs
construction cost 營建成本 fWri7|"0h
construction revenue 營建收入 }ksp(.}G
contract 合同 *0V'rH)
control account 統制賬戶 CS-jDok
copyright 版權 QSM3qke
corporation 公司 *|CvK&7
cost 成本 O%F*i2I:+k
cost accounting 成本會計 : vgn0IQ
cost of labour 勞工成本 M ]O4
cost of production 生產成本 &u6n5-!v
cost of manufacture 製造成本 a+~b3
cost of sales 銷貨成本 7ju38@+
cost price 成本價格 u.?jW vcv
credit 貸方 O?A%
credit note 收款通知單 B J
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creditor 債權人 $bZ-b1{c C
crossed check 橫線支票 #O8=M(- V
current account 往來活期賬戶 >@4AxV\
current asset 流動資產 >*!^pbZfX
current liability 流動負債 Q%J,:J
current profit and loss 本期損益 tc\ZYCFr
debit 借方 7kT X
debt 債務 +$2`"%nBG
debtor 債務人 5e0d;Rd
deed 契據 %4YSuZg
deferred assets 遞延資產 KQw>6)
deferred liabilities 遞延負債 f4+wP/n&
delivery 交貨 >NV1#\5_R@
delivery expense 送貨費 Rxlv:
delivery order 出貨單 E_Y!in
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demand draft 即期匯票 J}#2W
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demand note 即期票據 /nX_Q?mo
demurrage charge 延期費 8?: 2<
deposit 存款 DvOvtd
deposit slip 存款單 =9^}>u
depreciation 折舊 bs16G3-p
direct cost 直接成本 Wyeb1
direct labour 直接人工 h9iQn<lp4.
director 董事 F8Mf,jnPs
discount 折扣 I,)\506
discount on purchase 進貨折扣 W@'*G*f
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