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。 D |=L)\
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acceptance 承兌 b!e0pFS;
account 賬戶 _e/Bg~
accountant 會計員 ol K+|nR
accounting 會計 XG!6[o;
accounting system 會計制度 rog1
accounts payable 應付賬款 /M JI^\CA
accounts receivable 應收賬款 *\@RBJGF
accumulated profits 累積利益 ~MP |L?my
adjusting entry ?#123;整記錄 ?6]B6
adjustment ?#123;整
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administration expense 管理費用
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advances 預付 O c.fvP^ZD
advertising expense 廣告費 Z- t&AH
agency 代理 } '?qUy3x
agent 代理人 eY-h<K)y
agreement 契約 W/3sJc9
allotments 分配數 Nw*F1*v`
allowance 津貼 5dhy80|g]
amalgamation 合併 NMQG[py!f
amortization 攤銷 `x=$n5=8
amortized cost 應攤成本 ;l1.jQh
annuities 年金 >28l9U
applied cost 已分配成本 V= -
applied expense 已分配費用 93Zij<bH?e
applied manufacturing expense 己分配製造費用 [2YPV\=
apportioned charge 攤派費用 xjSzQ|k-
appreciation 漲價 y Z[=Y
article of association 公司章程 icX4n
assessment 課稅 &2U%/JqY
assets 資產 ^^zj4 }On?
attorney fee 律師費
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audit 審計 6)p8BUft
auditor 審計員 Hq+QsplG
average 平均數 qpMcVJL
average cost 平均成本 0}"\3EdAbD
bad debt 壞賬 :8]8[
balance 餘額 K a&
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balance sheet 資產負債表 ;c>"gW8
bank account 銀行賬戶 fm@Pa} ,
bank balance 銀行結存 a5R.
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bank charge 銀行手續費 I`*5z;Q!%@
bank deposit 銀行存款 gS'7:UH,
bank discount 銀行貼現 /t<
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bank draft 銀行匯票 BWvM~no
bank loan 銀行借款 ?AD-n6
bank overdraft 銀行透支 [^?i<z{0C
bankers acceptance 銀行承兌 4H(8BNgzV
bankruptcy 破產 lVQE}gd%m
bearer 持票人 .ARM~{q6)@
beneficiary 受益人 /Jc{aw
bequest 遺產 s9a`2Wm
bill 票據 ,(a~vqNQW3
bill of exchange 匯票 [qW%H,_
bill of lading 提單 LSA6*Q51
bills discounted 貼現票據 bS2g4]$'po
bills payable 應付票據 ap'La|9t>
bills receivable 應收票據 CQNMCYjg(R
board of directors 董事會 \O4s0*gw
bonds 債券 TIZ2'q5wg
bonus 紅利 x s\<!
book value 賬面價值 !yPy@eP~
bookkeeper 簿記員 [5p 3:D
bookkeeping 簿記 Xz^k.4 Y{4
branch office general ledger 支店往來賬戶 -(F}=o'
broker 經紀人 l?2
brought down 接前 1;1;-4k7I
brought forward 接上頁 auc:|?H~1n
budget 預算 W4&
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by-product 副產品 z,$uIv}'@
by-product sales 副產品銷售 ZzNHEV
capital 股本 C3Q #[
capital income 資本收益 Uz_p-J0
capital outlay 資本支出 !.X/(R7J
capital stock 股本 ;akW i]
capital stock certificate 股票 xT_"` @
carried down 移後 .:f ao'
carried forward 移下頁 oJ
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cash 現金 .`m|Uf#"
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cash account 現金賬戶 v0dzM/?*
cash in bank 存銀行現金 T)sIV5bk
cash on delivery 交貨收款 ,hu@V\SKv
cash on hand 庫存現金
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cash payment 現金支付 <uv`)Q 9
cash purchase 現購 p\6}<b"p
cash sale 現沽 fMFkA(Of^
cashier 出?#123;員
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cashiers check 本票 \fEG
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certificate of deposit 存款單折 X4S|JT
certificate of indebtedness 借據 ~dEo^vJD
certified check 保付支票 o]4BST(A
certified public accountant 會計師 $)"T9$>$
charges 費用 B G\)B
charge for remittances 匯水手續費 "hI"4xSg
charter 營業執照 v~Dobk/n
chartered accountant 會計師 Z2m^yRQ(
chattles 動產 BHAFO
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check 支票 M&V4|D
che stub 支票存根 EBW*v '
closed account 己結清賬戶 P8ej9ULX,
closing 結算 DJgM>&Y6,
closing entries 結賬紀錄 0.wF2!V.
closing stock 期末存貨 *5BVL_:~J
closing the book 結賬 Bj2iYk_cLa
columnar journal 多欄日記賬 g2TK(S|#
combination 聯合 hNZ_=
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commission 佣金 l![79eFp
commodity 商品 ^_Lnqk6
common stock 普通股 USN'-Ah
company 公司 \mGb|aF8
compensation 賠償 mfI[9G
compound interest 複利 w9GY/]
consignee 承銷人 D*
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consignment 寄銷 Zy3F%]V0
consignor 寄銷人 @w= =*.x
consolidated balance sheet 合併資產負債表 okRt^qe
consolidated profit and loss account 合併損益表 EeQ8Uxb7
consolidation 合併 G@D;_$a
construction cost 營建成本 89D`!`Ah]
construction revenue 營建收入 !gLJBp
contract 合同 ag:<%\2c
control account 統制賬戶 85io%>&0
copyright 版權 uGXvP(Pg'
corporation 公司 ,?j!c*
cost 成本 {@7UfJh>
cost accounting 成本會計 C $])q`9
cost of labour 勞工成本 rt vLLOIO
cost of production 生產成本 "~=}&
cost of manufacture 製造成本 g~K-'Nw
cost of sales 銷貨成本 UV;I6]$}A7
cost price 成本價格 `_Iyr3HAf
credit 貸方 tQ;Fgv8Y!
credit note 收款通知單 e[T3,2C
creditor 債權人 "[["naa
crossed check 橫線支票 hOLlZP+
current account 往來活期賬戶 Q_,!(N
current asset 流動資產 sOWP0xY
current liability 流動負債 :jTbzDqQ
current profit and loss 本期損益 7eM6 B#rI
debit 借方 ZUB]qzmK
debt 債務 v8E:64
debtor 債務人 6I=d0m.io
deed 契據 x?{l<mc
deferred assets 遞延資產 rM~Mqpk
deferred liabilities 遞延負債 B\AyG4J
delivery 交貨 \J(~
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delivery expense 送貨費 /P3Pv"r|8]
delivery order 出貨單 j/uMSE
demand draft 即期匯票 U/U_q-z]
demand note 即期票據 E]a,2{&8<
demurrage charge 延期費 &JLKHwi/
deposit 存款 Aj\m57e,6
deposit slip 存款單 ,bzgjw+R5
depreciation 折舊 iuEe#B;!
direct cost 直接成本 '2|mg<Ft
direct labour 直接人工 0""%@X]m
director 董事 w{;bvq%lY
discount 折扣 /*S6 /#
discount on purchase 進貨折扣 'g)5vI~'
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