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。 b2 ),J
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acceptance 承兌 Gzs x0%`)
account 賬戶 HU'd/5fun
accountant 會計員 _#L
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accounting 會計 ;6]+/e7O
accounting system 會計制度 [$V_qFv{
accounts payable 應付賬款 >S~ #E,Tg
accounts receivable 應收賬款 Q~]R#S
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 X+*| nvq]
adjustment ?#123;整 S<>e(x3g]
administration expense 管理費用 Sd)D-S
advances 預付 c_".+Fa
advertising expense 廣告費 ('gjfl
agency 代理 %xg"e
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agent 代理人 "NJ!A
agreement 契約 GJW1|Fk
allotments 分配數 rdC(+2+Ay
allowance 津貼 B@F 1!8l
amalgamation 合併 ,og@}gOMB
amortization 攤銷 $<yb~z7
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amortized cost 應攤成本 S`R
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annuities 年金 bT>^%
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applied cost 已分配成本 :hevBBP
applied expense 已分配費用 >2wjV"W?
applied manufacturing expense 己分配製造費用 $zdJ\UX
apportioned charge 攤派費用 r)b`3=
appreciation 漲價 C!.6:Aj
article of association 公司章程 TX*P*-'
assessment 課稅 <oR Nd3d
assets 資產 vI+PL(T@
attorney fee 律師費 ]v lQNd?
audit 審計 ")LF;e
auditor 審計員 c X
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average 平均數 S'A~9+
average cost 平均成本 r3KV.##u,
bad debt 壞賬 YZoH{p9f
balance 餘額 }R
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balance sheet 資產負債表 B0YY7od
bank account 銀行賬戶 r67 3+
bank balance 銀行結存 ;%%
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bank charge 銀行手續費 8gx^e./
bank deposit 銀行存款 ?5->F/f&
bank discount 銀行貼現 ikY=}
bank draft 銀行匯票 5-+Y2tp}
bank loan 銀行借款 EJ86k>]
bank overdraft 銀行透支 -m__I U
bankers acceptance 銀行承兌 ]`|bf2*eA
bankruptcy 破產 '[A>eC++
bearer 持票人 Bd7A-T)q!
beneficiary 受益人 ."H5.'
bequest 遺產 XL"e<P;t
bill 票據 *D\nsJ*g
bill of exchange 匯票 i=SX_#b^
bill of lading 提單 2 1;n0E
bills discounted 貼現票據 1dKLNE
bills payable 應付票據 ,2]6cP(6qQ
bills receivable 應收票據 on(W^ocnD
board of directors 董事會 VR_1cwKBM
bonds 債券 b?V
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bonus 紅利 paF2{C)4
book value 賬面價值 zKI(
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bookkeeper 簿記員 5v?6J#]2
bookkeeping 簿記 *rqih_j0
branch office general ledger 支店往來賬戶 5[;^Em)C
broker 經紀人 ]{;K|rCR-
brought down 接前 V6Q[Y>84~a
brought forward 接上頁 GHoPv-#
budget 預算 K{0m
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by-product 副產品 NcPzmW{#;g
by-product sales 副產品銷售 '9b<r7\@
capital 股本 b^%4_[uRu
capital income 資本收益 *FqNzly
capital outlay 資本支出 ~JBQjb]
capital stock 股本 zZA I"\;W
capital stock certificate 股票 J|K~a?&vN
carried down 移後 A]>0lB
carried forward 移下頁 7$w:~VZ
cash 現金 s
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cash account 現金賬戶 PAqziq.
cash in bank 存銀行現金 =b;v:HC
cash on delivery 交貨收款 ?B[Z9Ef"8l
cash on hand 庫存現金 t<$yxD/R
cash payment 現金支付 8^HMK$
cash purchase 現購 T$k) ^'
cash sale 現沽 Ib!`ChZ
cashier 出?#123;員 [y'jz~9c
cashiers check 本票 v1;`.PWD
certificate of deposit 存款單折 n RXf \*"3
certificate of indebtedness 借據 ,. E
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certified check 保付支票 HeR-;L
certified public accountant 會計師 }-Zfljj
charges 費用 !iZ*Z Pu
charge for remittances 匯水手續費 y/Nvts2!C
charter 營業執照 E|Z Y2&J`4
chartered accountant 會計師 *BSL=8G{
chattles 動產 9}5Q5OZ
check 支票 r{Xh]U&>k
che stub 支票存根 lMlXK4-
closed account 己結清賬戶 VCh%v -/
closing 結算 *S;v406
closing entries 結賬紀錄 )L^WD$"'Q
closing stock 期末存貨 -
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closing the book 結賬 %(n4`@
columnar journal 多欄日記賬 K34y3i_
combination 聯合 R{4O*i8#
commission 佣金 5vY1 XZt{
commodity 商品 B9+oI cO
common stock 普通股 ,A_itRHH
company 公司 _{-GR -
compensation 賠償 }!B<MGBd
compound interest 複利 G*Qk9bk9
consignee 承銷人 yzXwxi1#
consignment 寄銷 0Wk}d(f
consignor 寄銷人 @8Co5`CVl
consolidated balance sheet 合併資產負債表 )M}bc1 _
consolidated profit and loss account 合併損益表 cITQ,ah
consolidation 合併 CM7j^t
construction cost 營建成本 '9i:b]Hru
construction revenue 營建收入 e}7qZ^
contract 合同 lOYwYMi
control account 統制賬戶 JTdK\A>l
copyright 版權 Nnx"b 5I}n
corporation 公司 ?EKYKLwr
cost 成本 E-&=I> B5
cost accounting 成本會計 F4d L{0;j
cost of labour 勞工成本 Pbz-I3+66
cost of production 生產成本 Rqu;;VI[
cost of manufacture 製造成本 5>/,25
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cost of sales 銷貨成本 U<o,`y[Tn
cost price 成本價格 zYF'XB]4
credit 貸方 |9}G
credit note 收款通知單 %!x\|@C
creditor 債權人 TB1 1crE
crossed check 橫線支票 ]xV7)/b5G
current account 往來活期賬戶 :m-HHWMN
current asset 流動資產 ~vG~Z*F
current liability 流動負債 +-HaYB|p
current profit and loss 本期損益 UB?a-jGZK
debit 借方 "jb?P$
debt 債務 FWPkvL
debtor 債務人 sL[,J[AN;
deed 契據 >m%\SuXq
deferred assets 遞延資產 @lBR;B"
deferred liabilities 遞延負債 5Sk87o1E(d
delivery 交貨 b Kv9F@
delivery expense 送貨費 R (4 :_ xc
delivery order 出貨單 dht1I`i"B
demand draft 即期匯票 BQt!L1))
demand note 即期票據 9%iqequ
demurrage charge 延期費 a\^DthZ!;|
deposit 存款 Hd6Qy {,*-
deposit slip 存款單 A*E$_N
depreciation 折舊 Jg|/*Or
direct cost 直接成本 !P#lTyz
direct labour 直接人工 :6Bk<
director 董事 Xg#Dbf4
discount 折扣 SyX>zN!
discount on purchase 進貨折扣 oP_'0
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