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。 y=&)sq
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acceptance 承兌 W35nnBU
account 賬戶 #uH1!UQb
accountant 會計員 95+}NJ;r
accounting 會計 svQDSi
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accounting system 會計制度 U "}Kth
accounts payable 應付賬款 `hfwZ*s
accounts receivable 應收賬款 Z$pR_dazU
accumulated profits 累積利益 D,)~j6OG8
adjusting entry ?#123;整記錄 <iMkHch
adjustment ?#123;整 "~Eo=R0
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administration expense 管理費用 "2;
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advances 預付 L,l+1`Jz
advertising expense 廣告費 56v<!L5%
agency 代理 A1Zu^_y'
agent 代理人 H`".L^
agreement 契約 eHjR/MMr_
allotments 分配數 C{'c_wX
allowance 津貼 [OT@gp:
amalgamation 合併 ``NjNd
amortization 攤銷 xE9s=}
amortized cost 應攤成本 9~4Kbmr>q
annuities 年金 zxj!ihs<
applied cost 已分配成本
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applied expense 已分配費用 xqG`
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applied manufacturing expense 己分配製造費用 \q,w)BE
apportioned charge 攤派費用 9sRP8Nj|
appreciation 漲價 )HU?7n.{
article of association 公司章程 [2
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assessment 課稅 Cf+O7Y`^
assets 資產 SGbo|Xe7:
attorney fee 律師費 !.F\v.
audit 審計 NeWssSje
auditor 審計員 --]\z* x
average 平均數 6?t5g4q*nn
average cost 平均成本 jQ[Z*^"}
bad debt 壞賬 iCc\p2p
balance 餘額 Ge
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balance sheet 資產負債表 S#""((U$
bank account 銀行賬戶 B(>_.x#kv
bank balance 銀行結存 !<~Ig/
bank charge 銀行手續費 hR?rZUl2M
bank deposit 銀行存款 n_w,Ew,>5
bank discount 銀行貼現 =N3~2=g~A
bank draft 銀行匯票 6)?TWr'K e
bank loan 銀行借款 q2SkkY$_]y
bank overdraft 銀行透支 V*/))n?
bankers acceptance 銀行承兌 'fgDe
bankruptcy 破產 ^yb_aC w
bearer 持票人 X~R
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beneficiary 受益人 "=RB
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bequest 遺產 {=(4
bill 票據 RJ-CWt
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bill of exchange 匯票 PzF)Vg
bill of lading 提單 M0]fh5O
bills discounted 貼現票據 qVY\5`f@
bills payable 應付票據 q`{.2yV
bills receivable 應收票據 H;Bj\-Pa
board of directors 董事會 x^;nfqn|
bonds 債券 q&wMp{
bonus 紅利 7>4t{aRf_8
book value 賬面價值 ?e ~* ,6
bookkeeper 簿記員 Uligr_c?
bookkeeping 簿記 A+dY~@*a
branch office general ledger 支店往來賬戶 \mycn/e
broker 經紀人 h&Sl8$jVp
brought down 接前 `q/
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brought forward 接上頁 v(0vP}[Q7E
budget 預算 ^@ux
by-product 副產品 \k* ]w_m-
by-product sales 副產品銷售 Z@*Z@]FC
capital 股本 Ex Qld
capital income 資本收益 a:8@:d1T K
capital outlay 資本支出 9V;m;sz
capital stock 股本 Obd!
capital stock certificate 股票 SHaZ-d
carried down 移後 %Wc-.ER
carried forward 移下頁 vXf#gX!Y
cash 現金 Zdak))7
cash account 現金賬戶 *r_
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cash in bank 存銀行現金 hVID~L$
cash on delivery 交貨收款 H1@"Yg8
cash on hand 庫存現金 ,CdI.kV>o2
cash payment 現金支付 kj[[78
cash purchase 現購 ~q9RZ#g13J
cash sale 現沽 *[jaI-~S
cashier 出?#123;員 _,'UP>Si
cashiers check 本票 81KtK[?b
certificate of deposit 存款單折 1HZexV
certificate of indebtedness 借據 EuAa
certified check 保付支票 7Jqp2\
certified public accountant 會計師 \K4m~e@!
charges 費用 ZqhINM*Rm
charge for remittances 匯水手續費 K[9 <a>D`
charter 營業執照 `?>OY&(
chartered accountant 會計師 9 (&!>z
chattles 動產 C/cyqxVl}
check 支票 6?`py}:
che stub 支票存根 Zw3|HV(so
closed account 己結清賬戶 ~:0h o
closing 結算 @3G3l|~>
closing entries 結賬紀錄 m:H )b{
closing stock 期末存貨 }`eeIt I+
closing the book 結賬 ~jPe9
columnar journal 多欄日記賬 63~i6
combination 聯合 @!Pq"/
commission 佣金 FYi<+]HZ
commodity 商品 t]m#k
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common stock 普通股 O
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company 公司 "#OmmU<U
compensation 賠償 =l\D7s
compound interest 複利 w?R6$n`
consignee 承銷人 g,1\Gj%y
consignment 寄銷 Gh< r_O~L3
consignor 寄銷人 "'8$hV65.p
consolidated balance sheet 合併資產負債表 ugL$W@
consolidated profit and loss account 合併損益表 3Y8%5/D5
consolidation 合併 Z2ZS5a
construction cost 營建成本
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construction revenue 營建收入 2
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contract 合同 c1Hv^*Y
control account 統制賬戶 :jhJpm1Xq
copyright 版權 5-sxTp
corporation 公司 7+z%O3k'I
cost 成本 p'R}z|d)
cost accounting 成本會計 ^o{O5&i]
cost of labour 勞工成本 |5W u0T
cost of production 生產成本 ZA# jw 8F
cost of manufacture 製造成本 SA
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cost of sales 銷貨成本 B EY}mR]
cost price 成本價格 U2h?l
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credit 貸方 rj6wKfz
credit note 收款通知單 "{&!fD~w
creditor 債權人 Nc7YMxk'H
crossed check 橫線支票 v3[
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current account 往來活期賬戶 m!PN1$9V
current asset 流動資產 {:? -)Xq
current liability 流動負債 wvgX5P>
current profit and loss 本期損益 x;C\G`9N
debit 借方 BeVQ[
debt 債務 ^
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debtor 債務人 uh GL1{
deed 契據 3cs'Oz<w
deferred assets 遞延資產 +DU}f;O8v
deferred liabilities 遞延負債 tn}9(Oa)
delivery 交貨 K/08F|]a
delivery expense 送貨費 FkRrW^?5G
delivery order 出貨單 {!<zk+h$
demand draft 即期匯票 7wZKK0;T
demand note 即期票據 z,^baU
demurrage charge 延期費
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deposit 存款 76hi@7a
deposit slip 存款單 Wx^L~[l
depreciation 折舊 JWEqy+,Fjw
direct cost 直接成本 /Jo*O=Lpo
direct labour 直接人工 h nyZXk1|
director 董事 T]0qd^\4w
discount 折扣 f>Ij:b`Z2
discount on purchase 進貨折扣 @ Gl=1
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