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。 1"N/ZKF-x
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acceptance 承兌 oKZ[0(4<
account 賬戶 :a#|
accountant 會計員 <
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accounting 會計 ^!XU+e+:0
accounting system 會計制度 MX%|hIOpr
accounts payable 應付賬款 9iiU,}M`j
accounts receivable 應收賬款 s2kGU^]y
accumulated profits 累積利益 )2
adjusting entry ?#123;整記錄 8kKRx
adjustment ?#123;整 })Ix.!p
administration expense 管理費用 1ZGQhjcx
advances 預付 bUpmU/RW
advertising expense 廣告費 EVby 9!
agency 代理 gt(X!iN]
agent 代理人 w0F:%:/
agreement 契約 KR+ aY.
allotments 分配數 loAfFK>g
allowance 津貼 woC
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amalgamation 合併 U/v"?pg[
amortization 攤銷 Z &ua,:5
amortized cost 應攤成本 t\E-6u
annuities 年金 T/X?ZK(T
applied cost 已分配成本 !]UU;8h~
applied expense 已分配費用 h[M6
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applied manufacturing expense 己分配製造費用 .F=<r-0
apportioned charge 攤派費用 {g23[$X]N
appreciation 漲價 ;RTrRh0v
article of association 公司章程 !rN#PF>
assessment 課稅 `:B
assets 資產 v{\n^|=])
attorney fee 律師費 bRY4yT
audit 審計 C_g"omw40
auditor 審計員 UGezo3}
average 平均數 96([V|5K
average cost 平均成本 9, sCJ5bb"
bad debt 壞賬 x1BDvTqW
balance 餘額 )SlUQ7f>
balance sheet 資產負債表 v\r7.l:hf
bank account 銀行賬戶 %^)Ja EUC
bank balance 銀行結存 @pEO@bbg>
bank charge 銀行手續費 : Oz7R:
bank deposit 銀行存款 A(_^_p.|
bank discount 銀行貼現 VAG+y/q
bank draft 銀行匯票 HnYFE@Nl:U
bank loan 銀行借款 n+A'XBHk
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 d"e%tsj
bankruptcy 破產 $=S'#^Z
bearer 持票人 wb}N-8x
beneficiary 受益人 u"
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bequest 遺產 Z1MJ!{@6
bill 票據 V+@%(x@D_
bill of exchange 匯票 WEY97_@
bill of lading 提單 ]R3pBC"Jv
bills discounted 貼現票據 Z ^9{Qq
bills payable 應付票據 AD4L`0D
bills receivable 應收票據 ~_^o?NE,
board of directors 董事會 G\aLg
bonds 債券 ofJ]`]~VG
bonus 紅利 @{$Cv"6769
book value 賬面價值 e8ig[:B>+
bookkeeper 簿記員 q4#f
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bookkeeping 簿記 `__?7"p
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branch office general ledger 支店往來賬戶 TG%hy"k
broker 經紀人 U!-+v:SF
brought down 接前 c#4L*$ViF
brought forward 接上頁 O%Gsk'mo
budget 預算 o-e,
by-product 副產品 TF iM[
by-product sales 副產品銷售 Ns(L1'9=
capital 股本 N@du.d:
capital income 資本收益 p9] 7g%
capital outlay 資本支出 ^xkppN2
capital stock 股本 lVp~oZC6[
capital stock certificate 股票 '|A5a+[
carried down 移後 pGcx
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carried forward 移下頁 aSj1P/A
cash 現金 W$VCST
cash account 現金賬戶 yU8Y{o;:
cash in bank 存銀行現金 j7HlvoZV
cash on delivery 交貨收款 +` Y ?-
cash on hand 庫存現金 oJ;O>J@c
cash payment 現金支付 kI[O {<kQ
cash purchase 現購 P@S;>t{TD
cash sale 現沽 SAo\H
cashier 出?#123;員 Wj{Rp{}3
cashiers check 本票 j?KB8oY`TP
certificate of deposit 存款單折 i11GW
certificate of indebtedness 借據 vaCdfO
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certified check 保付支票 6Cv2>'{S
certified public accountant 會計師 JLV}Fw
charges 費用 s2v#evI`+
charge for remittances 匯水手續費 "drh+oo.
charter 營業執照 kpreTeA]
chartered accountant 會計師 n#L2cv~Aj"
chattles 動產 ;F]|HD9
check 支票 (>5VS
che stub 支票存根 %LZM5Z^
closed account 己結清賬戶 E `j5y(44
closing 結算 lX k-86[M
closing entries 結賬紀錄 SoGLsO+R
closing stock 期末存貨 HF=C8ZtlL
closing the book 結賬 ~Z/ `W`
columnar journal 多欄日記賬 l:Xf(TLa
combination 聯合 G~hILW^
commission 佣金 ]\mb6Hc
commodity 商品 8cPf0p:
common stock 普通股 c:_i)":
company 公司
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compensation 賠償 f(MHU
compound interest 複利 eHyuO)(xH1
consignee 承銷人 ]4Yb$e`
consignment 寄銷 l
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consignor 寄銷人 E9*?G4P{l
consolidated balance sheet 合併資產負債表 #V,~d&_k
consolidated profit and loss account 合併損益表 nu%Nt"~[%
consolidation 合併 wQuaB6E
construction cost 營建成本 #
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construction revenue 營建收入 h)RM9813<
contract 合同 E=~WQ13Q
control account 統制賬戶 WHavz0knf[
copyright 版權 ./*,
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corporation 公司 ; Kb[UZ1
cost 成本 k<";t
cost accounting 成本會計 2u H\8A+'f
cost of labour 勞工成本 3rdxXmx
cost of production 生產成本 `ip69 IF2*
cost of manufacture 製造成本 HPCA$LD
cost of sales 銷貨成本 f#Oz("d
cost price 成本價格 x]
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credit 貸方 $"n)C
credit note 收款通知單 iKH T
creditor 債權人 c Yn}we}7
crossed check 橫線支票 G:ngio]G0
current account 往來活期賬戶 ea}KxLC`,
current asset 流動資產 aYCzb7
current liability 流動負債 'R5l
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current profit and loss 本期損益 MW@b;=(
debit 借方 I[IQFka}
debt 債務 R*G>)YH
debtor 債務人 g)6 k?Y
deed 契據 |Qm%G\oB?
deferred assets 遞延資產 X1qj
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deferred liabilities 遞延負債 D)cwttH
delivery 交貨 v")
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delivery expense 送貨費 VOOThdR
delivery order 出貨單 zvC,([
demand draft 即期匯票 +NMSvu_?
demand note 即期票據 |i}g7
demurrage charge 延期費 8_$2aqr
deposit 存款 JN-8\L
deposit slip 存款單 <Py/uF|
depreciation 折舊 (uz!:dkvx
direct cost 直接成本 1vudT&
direct labour 直接人工 Q</HFpE
director 董事 G"sc;nT
discount 折扣 ]J]p:Y>NL
discount on purchase 進貨折扣 +N&(lj
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