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。 q
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acceptance 承兌 oe3=QE
account 賬戶
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accountant 會計員 >ZeARCf"f
accounting 會計 WiQVZ{
accounting system 會計制度 UWK|_RT6SA
accounts payable 應付賬款 x
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accounts receivable 應收賬款 {{>,c}O /
accumulated profits 累積利益 }QQ 7jE
adjusting entry ?#123;整記錄 #T{)y
adjustment ?#123;整 )54a' Hp
administration expense 管理費用 Qe4 % A
advances 預付 N^PkSf[)h5
advertising expense 廣告費 sX3qrRY
agency 代理 ![fNlG!r
agent 代理人 \
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agreement 契約 _iEnS4$A8
allotments 分配數 ""|;5kJS4
allowance 津貼 8t)gfSG
amalgamation 合併 nD]MgT
amortization 攤銷 mE>{K
amortized cost 應攤成本 q4G$I?4
annuities 年金 d<HO~+9
applied cost 已分配成本 V}7)>i$A
applied expense 已分配費用 qbCU&G|
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applied manufacturing expense 己分配製造費用 w:iMrQeJg
apportioned charge 攤派費用 Hvy$DX|p
appreciation 漲價 'jO8C2Th%
article of association 公司章程 l?V#;
assessment 課稅 +{m+aHk
assets 資產 SD:`l<l
attorney fee 律師費 AkdO:hVtG
audit 審計 @uN+]e+3
auditor 審計員 _8F;-7Sz
average 平均數 jt: *Y
average cost 平均成本 nHQ*#&$
bad debt 壞賬 (!J;g|58
balance 餘額 ) j&khHD
balance sheet 資產負債表 *QIYq
bank account 銀行賬戶 J4U_utp
bank balance 銀行結存 3/
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bank charge 銀行手續費 UUZm]G+
bank deposit 銀行存款 C&%NO;Ole
bank discount 銀行貼現 %hw4IcWJ|
bank draft 銀行匯票 8faT@J'e;
bank loan 銀行借款 @Bjp7v:w
bank overdraft 銀行透支 6A|XB3
bankers acceptance 銀行承兌 L+T7Ge
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bankruptcy 破產 l{ql'm
bearer 持票人 55UPd#E'
beneficiary 受益人 BA@M>j6d
bequest 遺產 q
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bill 票據 n9k
bill of exchange 匯票 pR=R{=}wV
bill of lading 提單 >, 'guaa
bills discounted 貼現票據 @,;h!vB*=
bills payable 應付票據 O@W/s!&lFa
bills receivable 應收票據 f8=qnY2j
board of directors 董事會 W/ WP }QM
bonds 債券 A
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bonus 紅利 I>vU;xV\m
book value 賬面價值 L:mE)Xq2
bookkeeper 簿記員 % WXl*
bookkeeping 簿記 Z(tO]tQE
branch office general ledger 支店往來賬戶 4g}r+!T
broker 經紀人 Q=vo5)t
brought down 接前 M8 \/[R\
brought forward 接上頁 :oC;.u<*8
budget 預算 "xHK*
by-product 副產品 /-m)
by-product sales 副產品銷售 M"{*))O\-c
capital 股本 %6^nb'l'C
capital income 資本收益 lcy+2)+
capital outlay 資本支出 ? u".*!%
capital stock 股本 h6<i,1gQ1
capital stock certificate 股票 y;4g>m
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carried down 移後 ?p 4iXHE
carried forward 移下頁 s'l|Ii
cash 現金 tlg}"lY
cash account 現金賬戶 l,(:~KH|
cash in bank 存銀行現金 +~of#
cash on delivery 交貨收款 Y8IC4:EO
cash on hand 庫存現金 a.JjbFL
cash payment 現金支付 CyHHV
cash purchase 現購 ,L~aa?Nb-
cash sale 現沽 re#]zc<
cashier 出?#123;員 5 $$Cav
cashiers check 本票 c+T`X?.j
certificate of deposit 存款單折 YO?o$Hv16
certificate of indebtedness 借據 UWS 91GN@
certified check 保付支票 uV@'898%5
certified public accountant 會計師 Fv$w:r]q6
charges 費用 _/cX!/"
charge for remittances 匯水手續費 q@XJ,e1A
charter 營業執照 *icaKy3
chartered accountant 會計師 DTo"{!
chattles 動產 matm>3n
check 支票 *<SXzJ(
che stub 支票存根 c(FGW7L<
closed account 己結清賬戶 iyr8*L\
closing 結算 z
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closing entries 結賬紀錄 -b8SaLak
closing stock 期末存貨 }U5$~,*p
closing the book 結賬 $v e$Sq
columnar journal 多欄日記賬 Ex*{iJ;\
combination 聯合 ;V
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commission 佣金 "cly99t
commodity 商品 On!+7
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common stock 普通股 ,WnZ^R/n
company 公司 fl9VokAT
compensation 賠償 :AqtPV'
compound interest 複利 L\c3D|
consignee 承銷人 4oryTckS
consignment 寄銷 ePv`R'#
consignor 寄銷人 T\6,@7
consolidated balance sheet 合併資產負債表 QkD]9#Id&
consolidated profit and loss account 合併損益表 #r?[@aJ
consolidation 合併 )8}k.t>'s
construction cost 營建成本 &?5)Jis:
construction revenue 營建收入 _Ye.29
contract 合同 7P*\|Sxk%
control account 統制賬戶 H_x}-
copyright 版權 c~OPH
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corporation 公司 #8M^;4N>[
cost 成本 .H qJ)OH
cost accounting 成本會計 Ars*H,9>e
cost of labour 勞工成本 xt"-Jmox
cost of production 生產成本 kX}sDvP3
cost of manufacture 製造成本 /dvr
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cost of sales 銷貨成本 i`];xNR'
cost price 成本價格 n4 N6]W\5
credit 貸方 ZHeq)5C ;f
credit note 收款通知單 /Ix5`Q)
creditor 債權人 &OXx\}>MW
crossed check 橫線支票 6biR5&Y5U&
current account 往來活期賬戶 nec}grA
current asset 流動資產 _zzNF93Bn
current liability 流動負債 VnB HQ.C
current profit and loss 本期損益 NYG!\u\Rm
debit 借方 5P\A++22Y
debt 債務 h>cj
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debtor 債務人 F Qk
deed 契據 <}8G1<QZ'.
deferred assets 遞延資產 L;{{P7
deferred liabilities 遞延負債 2P@6Qe
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delivery 交貨 5_L,7\5#
delivery expense 送貨費 K4]ZVMm/*
delivery order 出貨單 83'+q((<
demand draft 即期匯票 E?KPez
demand note 即期票據 @H+L1H%9n
demurrage charge 延期費 `l.bU3
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deposit 存款 .;ofRx<
deposit slip 存款單 2g?q4e,
depreciation 折舊 =e PX^J*M'
direct cost 直接成本 l;R8"L:,p\
direct labour 直接人工 d&Nji%Ej
director 董事 IqsUtWSp
discount 折扣 WDV=]D/OE
discount on purchase 進貨折扣 Ct~j/.
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