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。 ~k-'
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acceptance 承兌 *0
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account 賬戶 J%|;
accountant 會計員 GD)paTwO<
accounting 會計 Z.!<YfA)
accounting system 會計制度 kr|r-N`
accounts payable 應付賬款 FyWf`XTO
accounts receivable 應收賬款 s8[(
accumulated profits 累積利益 H! 5Ka#B
adjusting entry ?#123;整記錄 YgjW%q
adjustment ?#123;整 X@}7 #Vt
administration expense 管理費用 0^Vw^]
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advances 預付 rp
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advertising expense 廣告費 j>?nL~{
agency 代理 =,q/FY:
agent 代理人 0tL5t7/Gr
agreement 契約 %'h:G
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allotments 分配數 ,mvFeo;@f
allowance 津貼 l3BN,HNv+
amalgamation 合併 6Iv};f"Y
amortization 攤銷 r>|S4O
amortized cost 應攤成本 }Hg\
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annuities 年金 iG"v
applied cost 已分配成本 ,1B4FAR&
applied expense 已分配費用 Z:,\FB_U
applied manufacturing expense 己分配製造費用 x=a#|]ngG
apportioned charge 攤派費用 aM1WC 'c&)
appreciation 漲價 "Dk@-Ac
article of association 公司章程 ~,};FI
assessment 課稅 j DEym&-
assets 資產 -c1-vGW/
attorney fee 律師費 LgX2KU"
audit 審計 %%n&
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auditor 審計員 /O$~)2^h
average 平均數 A{B$$7%
average cost 平均成本 W^Fkjqpv
bad debt 壞賬 f
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balance 餘額 F=5vAv1
balance sheet 資產負債表 ]j,o!|rx7
bank account 銀行賬戶 5uSg]2:
bank balance 銀行結存 e@vZg8Ie
bank charge 銀行手續費 }id)~h_@
bank deposit 銀行存款 i !sVQ(:
bank discount 銀行貼現 kSol%C
bank draft 銀行匯票 CE
bank loan 銀行借款 N4-Y0BO
bank overdraft 銀行透支 Y>FLc* h
bankers acceptance 銀行承兌 }*%=C!m4R!
bankruptcy 破產 r/0#D+A
bearer 持票人 :N^B54o%6
beneficiary 受益人 pX3E l$p
bequest 遺產 --TH6j"
bill 票據 0QquxYYw,
bill of exchange 匯票 E=S_1
bill of lading 提單 XPq`;<G
bills discounted 貼現票據 pX>wMc+
bills payable 應付票據 KYKF$@
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bills receivable 應收票據 u 1}dHMoX~
board of directors 董事會 yGWl8\,j0
bonds 債券 7KRNTnd
bonus 紅利 [a$1{[|)
book value 賬面價值 H3d|eO4+W
bookkeeper 簿記員
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bookkeeping 簿記 ~e,K
branch office general ledger 支店往來賬戶 :mCGY9d4L
broker 經紀人 }V.fY3J-
brought down 接前 OEbZs-:
brought forward 接上頁 ;YQ6X>
budget 預算 wV$V X
by-product 副產品 l,A\]QDvl
by-product sales 副產品銷售 R*LPwJuv
capital 股本 iK'A m.o+
capital income 資本收益 1uA-!T*e>
capital outlay 資本支出 P??pWzb6HH
capital stock 股本 E6G;fPd= E
capital stock certificate 股票 yfFe%8w_vw
carried down 移後 "4smW>f:%
carried forward 移下頁 U;.cXU{
cash 現金 tC f@v'1t
cash account 現金賬戶 ^( C,LVP<
cash in bank 存銀行現金 l`0JL7
cash on delivery 交貨收款 \[+':o`LH
cash on hand 庫存現金 *x2u
cash payment 現金支付 :t+LuH g
cash purchase 現購 c-@EHv
cash sale 現沽 55>+%@$,a
cashier 出?#123;員 #^i+'Z=L
cashiers check 本票 5=8_Le
certificate of deposit 存款單折 l~kxK.Ru
certificate of indebtedness 借據 +`m0i1uI3
certified check 保付支票 'e
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certified public accountant 會計師 \4*i;a.kU
charges 費用 rHjR 4q
charge for remittances 匯水手續費 b%X}{/ n
charter 營業執照 -M[BC~!0;
chartered accountant 會計師 L`^v"W()
chattles 動產 )s 1
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check 支票 2V+[:>F
che stub 支票存根 <sGioMr
closed account 己結清賬戶 _1$+S0G;
closing 結算 GCcSI;w
closing entries 結賬紀錄 @
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closing stock 期末存貨 iqXsDgkr
closing the book 結賬 63i&e/pv
columnar journal 多欄日記賬 Xd~li fF
combination 聯合 ><6g-+*k
commission 佣金 5M3)7
commodity 商品 (%M:=zm
common stock 普通股 gp{P _
company 公司 O}lqY?0*
compensation 賠償 9'p
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compound interest 複利 (G"/C7q
consignee 承銷人 5hiuBf<
consignment 寄銷 <jVk}gi)Jp
consignor 寄銷人 o`ODz[04
consolidated balance sheet 合併資產負債表 +n 8,=}
consolidated profit and loss account 合併損益表 OPKmYzf@b
consolidation 合併 N_.`5I;e
construction cost 營建成本 X^0jS
construction revenue 營建收入 E|B1h!!\c
contract 合同 lCK:5$
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control account 統制賬戶 )#cGePA
copyright 版權 sWLH"'Z
corporation 公司 kca Y
cost 成本 &\r_g!Mh
cost accounting 成本會計 QV%eTA
cost of labour 勞工成本 l)1ySX&BU
cost of production 生產成本 v|>'m#Ln2
cost of manufacture 製造成本 MWc{7,
cost of sales 銷貨成本 @/?$ ZX/e[
cost price 成本價格 h"Q&E'0d
credit 貸方 HR k^KB
credit note 收款通知單 rMUQh~a/
creditor 債權人 Wuji'sxTs
crossed check 橫線支票 |<7nf7 5c}
current account 往來活期賬戶 ( e(<4-&
current asset 流動資產 Dr"F5Wbg
current liability 流動負債 zd[cp@
current profit and loss 本期損益 <H!;/p/S
debit 借方 gLv";"4S
debt 債務 ?Wp{tB9N0
debtor 債務人 hLLg
deed 契據 ^S`c-N
deferred assets 遞延資產 <0)@Ikhx
deferred liabilities 遞延負債 1hgmlY`
delivery 交貨 BhJ~ jV"
delivery expense 送貨費 8DNGqaH;dt
delivery order 出貨單 jvos)$;L-
demand draft 即期匯票 [PW*|U
demand note 即期票據 %(wa~:m+S-
demurrage charge 延期費 0bk094
deposit 存款 .:s**UiDR
deposit slip 存款單 s"]LQM1|
depreciation 折舊 Ndx ]5
direct cost 直接成本 X<"W@
direct labour 直接人工 g8w5X!Z
director 董事 ^k?Ig.m
discount 折扣 +Gvf5+ 5VR
discount on purchase 進貨折扣 +hS}msu'
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