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。 lQ/XJw
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acceptance 承兌 }kj6hnQ
account 賬戶 ^aXBt
accountant 會計員 Z=0W@_s
accounting 會計 ju]]|
accounting system 會計制度 u3vmC:bV
accounts payable 應付賬款 vNC0M:p,
accounts receivable 應收賬款 %'e(3;YI
accumulated profits 累積利益 eEQ[^i
adjusting entry ?#123;整記錄 x1wxB
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adjustment ?#123;整 mB{{o}'<u
administration expense 管理費用 vgj^ -
advances 預付 D.(G 9H
advertising expense 廣告費 NJ>p8P`_k
agency 代理 0?SLRz8
agent 代理人 er0D5f R
agreement 契約 +,Az\aT/%
allotments 分配數 >|)0Amt
allowance 津貼 KIo
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amalgamation 合併 &._!)al
amortization 攤銷 ]ufW61W6Ci
amortized cost 應攤成本 (x
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annuities 年金 s
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applied cost 已分配成本 Nz*sD^SJa
applied expense 已分配費用 vC:b?0s #(
applied manufacturing expense 己分配製造費用 Wq(l :W'
apportioned charge 攤派費用 Nb~dw;t
appreciation 漲價 rf->mk{
article of association 公司章程 M"^Vf{X^
assessment 課稅 ,:
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assets 資產 8[)]3K x
attorney fee 律師費 8%<`$`FyU
audit 審計 D a[C'm=
auditor 審計員 "<x~{BN?
average 平均數 ~lqGnNhh7
average cost 平均成本 R*Z]
bad debt 壞賬 \oX8/-0 f
balance 餘額 ex\W]5
balance sheet 資產負債表 p{q!jm~Nq
bank account 銀行賬戶 z,FTsR$x
bank balance 銀行結存 p &>A5
bank charge 銀行手續費 6_<s=nTX
bank deposit 銀行存款 1N9<d,
bank discount 銀行貼現 ]1d,O^S
bank draft 銀行匯票 ;,=h59`
bank loan 銀行借款 HNy/ -
bank overdraft 銀行透支 kAN;S<jSE
bankers acceptance 銀行承兌 $tCcjBK\
bankruptcy 破產 Ae j
bearer 持票人 {HHh.K
beneficiary 受益人 Ah>gC!F^
bequest 遺產 b"nG-0JR
bill 票據 oU0
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bill of exchange 匯票 7q!yCU
bill of lading 提單 U2V^T'Y[
bills discounted 貼現票據 &.L
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bills payable 應付票據 l>D-Aan
bills receivable 應收票據 <s/<b*T
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board of directors 董事會 |Vwc/9`t]>
bonds 債券 NdsX*o@a
bonus 紅利 yYToiW *
book value 賬面價值 aLKMDiT
bookkeeper 簿記員 }B"|z'u
bookkeeping 簿記 px_s@>l`
branch office general ledger 支店往來賬戶 z0 2}&^Zzk
broker 經紀人 4e@&QOo`Cu
brought down 接前 Ty3CBR{6
brought forward 接上頁 0aC2 Pym^
budget 預算 M_h8#7 {G
by-product 副產品 Qq T/1^imS
by-product sales 副產品銷售 C[xJU6z
capital 股本 3zB|!pC6s
capital income 資本收益 g={]Mzh
capital outlay 資本支出
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capital stock 股本 A{z>D`d
capital stock certificate 股票 OG`|td
carried down 移後 }A1|jY)x
carried forward 移下頁 j?\$G.Y
cash 現金 /WgPXE B
cash account 現金賬戶 +_
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cash in bank 存銀行現金 "Su
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cash on delivery 交貨收款 6[*;M
cash on hand 庫存現金 9DOkQnnc
cash payment 現金支付 Ak5[PBbW
cash purchase 現購 >-5td=:Z
cash sale 現沽 894r;UA7
cashier 出?#123;員 e^k!vk-SLF
cashiers check 本票 -(\1r2
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certificate of deposit 存款單折 &so-O90
certificate of indebtedness 借據 VY/|WD~"CW
certified check 保付支票 ]8$#qDS@
certified public accountant 會計師 @s%X
charges 費用 /a[V!<"R
charge for remittances 匯水手續費 J?U
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charter 營業執照 5/B#) gm
chartered accountant 會計師 +65oC x
chattles 動產 ih>a~U<
check 支票 FZe:co8Mu
che stub 支票存根 U~uwm/h
closed account 己結清賬戶 `d7gm;ykp
closing 結算 N;-/w ip
closing entries 結賬紀錄 #V.ZdLo(
closing stock 期末存貨 YBX)eWslK
closing the book 結賬 u64@"P
columnar journal 多欄日記賬 1.'(nKoq
combination 聯合 Mv.Ciyc
commission 佣金 "^;#f+0
commodity 商品 X=v~^8M7%
common stock 普通股 x3Nkp4=Xd
company 公司 w
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compensation 賠償 (VgNb&Yo9
compound interest 複利 QVIcb;&:}
consignee 承銷人 Wrmgu}q
consignment 寄銷 i[$-_
consignor 寄銷人 7MY)\aH
consolidated balance sheet 合併資產負債表 b,#`n
consolidated profit and loss account 合併損益表 :?HSZocf
consolidation 合併 _
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construction cost 營建成本 Y[W6Sc
construction revenue 營建收入 NW
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contract 合同 0 _Q*E3
control account 統制賬戶 oJ
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copyright 版權 @
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corporation 公司 (tepmcf
cost 成本 zhNQuK,L
cost accounting 成本會計 }FrEF\}]_7
cost of labour 勞工成本 /@VsqD
cost of production 生產成本 Pp,Um(
cost of manufacture 製造成本 ?RHn @$g8M
cost of sales 銷貨成本 ~?gzq~~t
cost price 成本價格 H#OYw#L"u
credit 貸方 &x`&03X
credit note 收款通知單 _B)s=Snx
creditor 債權人 Zr=ib
crossed check 橫線支票 {$;2HbM(
current account 往來活期賬戶 1\/{#c
current asset 流動資產 vX ?aB!nkw
current liability 流動負債 >-b&v $
current profit and loss 本期損益 0; 7#ji
debit 借方 w&%9IJ
debt 債務 iQqqs`K
debtor 債務人 yE#g5V&
deed 契據 E Zi &]
deferred assets 遞延資產 mjbTy"}"
deferred liabilities 遞延負債 Z:!IX^q;}n
delivery 交貨 42&v% ;R
delivery expense 送貨費 1Pm4.C)
delivery order 出貨單 a"x}b
demand draft 即期匯票 1I ""X]I_
demand note 即期票據 vv+km +
demurrage charge 延期費 F%
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deposit 存款 1B 5:s,Oyj
deposit slip 存款單 !$_~x
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depreciation 折舊 P$_&
direct cost 直接成本 ~(P&g7u
direct labour 直接人工 3A_G=WaED
director 董事 S#tY@h@XV
discount 折扣 9UV9
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discount on purchase 進貨折扣 zVw:7-
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