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。 8i6iynR
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acceptance 承兌 6Emn@Mn=
account 賬戶 c:${qY:!
accountant 會計員 %\it4 r3
accounting 會計 -IIrrY
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accounting system 會計制度 q`AsnAzo&
accounts payable 應付賬款 yc0
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accounts receivable 應收賬款 ygTfQtN
accumulated profits 累積利益 fTmJD
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adjusting entry ?#123;整記錄 f?.}S]u5
adjustment ?#123;整 ,5 ,r.
administration expense 管理費用 #8d#Jw
advances 預付 E.#JCO|(1
advertising expense 廣告費 X'd\b}Bm
agency 代理 pTAm}
agent 代理人 K*~xy bA
agreement 契約 :MDFTw~ |
allotments 分配數 .WglLUJ:Z
allowance 津貼 `DSDu Jw%
amalgamation 合併 QP%AJ[3ea%
amortization 攤銷 P'}EZ'
amortized cost 應攤成本 8f,",NCgc
annuities 年金 k8Dk;N
applied cost 已分配成本 r 8N<<^
applied expense 已分配費用 "+Ks#
applied manufacturing expense 己分配製造費用 *"|f!t
apportioned charge 攤派費用 "<oR.f=0
appreciation 漲價 W__$
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article of association 公司章程 a# 0*#&?7@
assessment 課稅 %PVu>^
assets 資產 ][f 0ZMa
attorney fee 律師費 @$b7
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audit 審計 _J>Ik2EF
auditor 審計員 98}l`J=i
average 平均數 0l(G7Ju
average cost 平均成本 T5[(vTp
bad debt 壞賬 ziAn9/sT
balance 餘額 2V @ pt
balance sheet 資產負債表
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bank account 銀行賬戶 |$T?P*pI.
bank balance 銀行結存 qE^u{S4Z@
bank charge 銀行手續費 Swv
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bank deposit 銀行存款 ?.I1"C,#VJ
bank discount 銀行貼現 gZ(\/m8Z
bank draft 銀行匯票 ]xJ2;{JWsO
bank loan 銀行借款 P\X$fD
bank overdraft 銀行透支 >+BLD
bankers acceptance 銀行承兌 0@!-+}i
bankruptcy 破產 LZPLz@=&]
bearer 持票人 c"'JMq
beneficiary 受益人
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bequest 遺產 ~:A=o?V2
bill 票據 jW|M)[KJN
bill of exchange 匯票 %tz foiJ%P
bill of lading 提單 |>p?Cm
bills discounted 貼現票據 CwzDkr&QC_
bills payable 應付票據 j|WN!!7
bills receivable 應收票據 p\|*ff0
board of directors 董事會 5
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bonds 債券 tw]Q5:6
bonus 紅利 [M.!7+$o
book value 賬面價值 Pu]Pp`SP
bookkeeper 簿記員 lGN{1djT
bookkeeping 簿記 I_h&35^t
branch office general ledger 支店往來賬戶 .GDNd6[K7
broker 經紀人 uHO>FM,
brought down 接前 ]$WwPDZ
brought forward 接上頁 <bOi }
budget 預算 |rk4,NG.
by-product 副產品 r`CsR0[
by-product sales 副產品銷售 ~@Eu4ip)F
capital 股本 Y]{~ogsn$:
capital income 資本收益 \ssqIRk
capital outlay 資本支出 2~*.X^dR
capital stock 股本 _0e;&2')
capital stock certificate 股票 NXDuO_#
carried down 移後 3 At%TA:
carried forward 移下頁 iwnFCZVS
cash 現金 .~dNzonq
cash account 現金賬戶 ]eZrb%B.
cash in bank 存銀行現金 pbePxOG
cash on delivery 交貨收款 Qc]Ki3ls
cash on hand 庫存現金 dBMr%6tz
cash payment 現金支付 $Q< >MB7
cash purchase 現購
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cash sale 現沽 6Z3L=j
cashier 出?#123;員 o79EDPX
cashiers check 本票 Gg=Y}S7:
certificate of deposit 存款單折
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certificate of indebtedness 借據 '9d]
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certified check 保付支票 fC$(l@O?
certified public accountant 會計師 ^9*kZV<K
charges 費用 0B?t:XU ,
charge for remittances 匯水手續費 B)}.%G*
charter 營業執照 U}2b{
chartered accountant 會計師 lo:{T_ay
chattles 動產 ruQ1Cph
check 支票 OkaNVTB
che stub 支票存根 H!yqIh
closed account 己結清賬戶 QlCs,bT
closing 結算 R+y 9JE
closing entries 結賬紀錄 yO`HL'SMo
closing stock 期末存貨
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closing the book 結賬 I@/+=
columnar journal 多欄日記賬 TKBW2
combination 聯合 TtKV5
commission 佣金 $\A=J
commodity 商品 70BLd(?
common stock 普通股 Uop`)
company 公司 z[~ph/^
compensation 賠償 -L&%,%
compound interest 複利 iu+r=sp
consignee 承銷人 MGU%"7i'}
consignment 寄銷 bs9X4n5
consignor 寄銷人 Cl>{vSN
consolidated balance sheet 合併資產負債表 {\
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consolidated profit and loss account 合併損益表 +l) [A{
consolidation 合併 a*(,ydF|L
construction cost 營建成本 yJn<S@)VT:
construction revenue 營建收入 xg8$ <Ut
contract 合同 :'0.
control account 統制賬戶 la}Xo0nq0+
copyright 版權 ^Ez`WP
corporation 公司 `ZhS=ezgr
cost 成本 0 F-db
cost accounting 成本會計 Rw!wfh_+
cost of labour 勞工成本 p38RgEf
cost of production 生產成本 UrJrvx
cost of manufacture 製造成本 /k O
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cost of sales 銷貨成本 >,}SP;
cost price 成本價格 15\k/[3
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credit 貸方 3K{G =WE$
credit note 收款通知單 %&}gt+L(M
creditor 債權人 h=
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crossed check 橫線支票 m[8?d~
current account 往來活期賬戶 4IGn,D^
current asset 流動資產 (JdZl2A.
current liability 流動負債 =GJ)4os
current profit and loss 本期損益 h6~H5X
debit 借方
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debt 債務 Cr>YpWm
debtor 債務人 *w5xC5*
deed 契據 _Y _v&
deferred assets 遞延資產 fq4[/%6,O
deferred liabilities 遞延負債 w
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delivery 交貨 iOXsj
delivery expense 送貨費 %R
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delivery order 出貨單 N.F//n
demand draft 即期匯票 5
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demand note 即期票據 9:JQ*O$
demurrage charge 延期費 %Fp1c K
deposit 存款 JDP /vNq
deposit slip 存款單
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depreciation 折舊 ;GV~MH-F
direct cost 直接成本 }UX0 eI4
direct labour 直接人工 U^
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director 董事 aW*8t'm;m'
discount 折扣 ^E]y >Y
discount on purchase 進貨折扣 nh*hw[Ord
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