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。 -uhg7N[3
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acceptance 承兌 ^TqR0a
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account 賬戶 0O|l7mCr%I
accountant 會計員 OP98 sd&T
accounting 會計 t]XF*fZH
accounting system 會計制度 |6w{%xC?"
accounts payable 應付賬款 '^`%
accounts receivable 應收賬款 feT.d +Fd
accumulated profits 累積利益 E.4 X,
adjusting entry ?#123;整記錄 K}!YXy
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adjustment ?#123;整 e[g.&*!
administration expense 管理費用 "rcV?5?v~
advances 預付 zC WN,K`
advertising expense 廣告費 qFwAzW;"
agency 代理 Eikt,
agent 代理人 tWI%P&b
agreement 契約 +|.6xC7U
allotments 分配數 g)=-%n'RoE
allowance 津貼 iz:O]kI
amalgamation 合併 WjF#YW\
amortization 攤銷 zxy/V^mu
amortized cost 應攤成本 qR^i5JH}u
annuities 年金 HC
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applied cost 已分配成本 GQ1m
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applied expense 已分配費用 )'e9(4[V1
applied manufacturing expense 己分配製造費用 I7{
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apportioned charge 攤派費用 */ok]kX'
appreciation 漲價 ^03M~SNCj
article of association 公司章程 wbbr8WiU
assessment 課稅 S!R:a>\
assets 資產 1zIrU6H2;_
attorney fee 律師費 ke5_lr(
audit 審計 M*<Bp
auditor 審計員 vU!<-T#
average 平均數 )"&\S6*!
average cost 平均成本 ? W2Wy\
bad debt 壞賬 '9Xw_1B
balance 餘額 eS; W
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balance sheet 資產負債表 7=@MnF`
bank account 銀行賬戶 j?s+#t
bank balance 銀行結存 G-G\l?R(
bank charge 銀行手續費 H
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bank deposit 銀行存款 W%P0X5YQ
bank discount 銀行貼現 5dEek7wnf
bank draft 銀行匯票 G/?j$T
bank loan 銀行借款 IK|W^hH\8
bank overdraft 銀行透支 k4BiH5\hA
bankers acceptance 銀行承兌 xXNLUP
bankruptcy 破產 X{;3gN
bearer 持票人 <UBB&}R0
beneficiary 受益人 %^<A`Q_
bequest 遺產 '-Kr
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bill 票據 k+As#7V
bill of exchange 匯票 #)28ESj
bill of lading 提單 %|gj46
bills discounted 貼現票據 few=`%/
bills payable 應付票據 .>|]Lo(=l
bills receivable 應收票據
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board of directors 董事會 ^*+-0b;[G
bonds 債券 6ZwFU5)QE/
bonus 紅利 7Hp~:i30
book value 賬面價值 #wL8=QTcNC
bookkeeper 簿記員 q)KLf\
bookkeeping 簿記 GeCyq%d
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branch office general ledger 支店往來賬戶 XCku[?Ix
broker 經紀人 e!|T Tap
brought down 接前 b}5hqIy
brought forward 接上頁 H2D j`0
budget 預算 ^f bw0
by-product 副產品 ,L,?xvWG
by-product sales 副產品銷售 @Z%I g
capital 股本 2=ZZR8v
capital income 資本收益 D"+xF&
capital outlay 資本支出 :Y
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capital stock 股本 ]Qb85;0)
capital stock certificate 股票 -~
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carried down 移後 F!qt#Sw!\
carried forward 移下頁 VS_xC$X!S
cash 現金 @&E{
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cash account 現金賬戶 UXN!iU)
cash in bank 存銀行現金 mtu`m6Xix
cash on delivery 交貨收款 K/+w6d
cash on hand 庫存現金 F3V_rE<
cash payment 現金支付 @Zd/>'
cash purchase 現購 nolLeRE1
cash sale 現沽 Xv1mjHZCC
cashier 出?#123;員 Lv`NS+fX
cashiers check 本票 f;PvXq<
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certificate of deposit 存款單折 om'DaG`A
certificate of indebtedness 借據 ^9PB+mz
certified check 保付支票 |UZhMF4/-L
certified public accountant 會計師 Q g;?C
charges 費用 v3{[rK}
charge for remittances 匯水手續費 Z )f\^
charter 營業執照 <!M ab}
chartered accountant 會計師 "vnWq=E2
chattles 動產 |6}:n,KA.
check 支票 $Q!J.}P@
che stub 支票存根 auP6\kpMe
closed account 己結清賬戶 G>fJ)A
closing 結算 Q\4nduQ
closing entries 結賬紀錄 X#!oG)or
closing stock 期末存貨 xX]92Q
closing the book 結賬 V=g<3R&
columnar journal 多欄日記賬 G[=8Ko0U+n
combination 聯合 t!"XQ$g'
commission 佣金 Yh}
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commodity 商品 !\%0O`b^4
common stock 普通股 ~J:"sUR
company 公司 <M4Qc12jP
compensation 賠償 "Lp"o
compound interest 複利 %7*Y@k-)o
consignee 承銷人 &J~%Nt
consignment 寄銷 #r4S%
consignor 寄銷人 p&%M=SzN
consolidated balance sheet 合併資產負債表 ix=H=U]Q{
consolidated profit and loss account 合併損益表 I3ZbHb-)_,
consolidation 合併 {} 11U0
construction cost 營建成本 mVBF2F<4
construction revenue 營建收入 Rr'^l
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contract 合同 ]%K 8
control account 統制賬戶 1li1
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copyright 版權 K(M@#t1_&
corporation 公司 ped3}i+|]
cost 成本 3g#fX{e_5!
cost accounting 成本會計 q3s
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cost of labour 勞工成本 m8|&z{
cost of production 生產成本 ,^
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cost of manufacture 製造成本 >
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cost of sales 銷貨成本 ul',!js?
cost price 成本價格 "c S?t
credit 貸方 h*qoe(+ZD
credit note 收款通知單 |H)WJ/`
creditor 債權人 ;-koMD!2F
crossed check 橫線支票 mne=9/sE"
current account 往來活期賬戶 2_4m}T3
current asset 流動資產 96.A8o
current liability 流動負債 f
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current profit and loss 本期損益 AF
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debit 借方 /Nh:O
debt 債務 ?V}AwLX}
debtor 債務人 ms%Ot:uA
deed 契據 kOfu7Zj
deferred assets 遞延資產 A~!3svJW
deferred liabilities 遞延負債 +C{ %pF
delivery 交貨 l|[8'*]r!
delivery expense 送貨費 @42!\1YT
delivery order 出貨單 ]
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demand draft 即期匯票 ZZa$/q"
demand note 即期票據 ( /cW
demurrage charge 延期費 pEjA*6v|,
deposit 存款 S;"7d
deposit slip 存款單 (\si/&
depreciation 折舊 {GS7J
direct cost 直接成本 eKL)jzC:
direct labour 直接人工 wNuS'P_(:T
director 董事 I499Rrw#E
discount 折扣 HHbkR2H1
discount on purchase 進貨折扣 G}tq'#]E{z
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