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。 6U{A6hH]
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acceptance 承兌 irQ'Rm[
account 賬戶 s70Z&3A
accountant 會計員 m?(8T|i
accounting 會計 )'kpO> _G
accounting system 會計制度 V|
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accounts payable 應付賬款 6nTM~]5.
accounts receivable 應收賬款 e(7#>O%1
accumulated profits 累積利益 !Ubm 586!
adjusting entry ?#123;整記錄 E !!,JnU
adjustment ?#123;整 x^K4&'</
administration expense 管理費用 %}@iz(*}>
advances 預付 1gHe$dzXk
advertising expense 廣告費 !@&
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agency 代理 L"ho|v9:
agent 代理人 $!O@Z8B
agreement 契約 /1EAj
allotments 分配數 [|:{qQyD
allowance 津貼 ZxvH1qx8
amalgamation 合併 7i($/mNl
amortization 攤銷 "L2*RX.R
amortized cost 應攤成本 aMI;;iL^
annuities 年金 dWd%>9}
applied cost 已分配成本 'OnfU{Ai
applied expense 已分配費用 vgeqH[:
applied manufacturing expense 己分配製造費用 ^BF}wQb:j
apportioned charge 攤派費用 7
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appreciation 漲價 SXw r$)4_
article of association 公司章程 [S'1OR$FQ\
assessment 課稅 B''yW{
assets 資產 ebze_:
attorney fee 律師費 _UVpQ5pN
audit 審計 LtRRX@qJw
auditor 審計員 `Moo WG
average 平均數 |:S6Gp[\O
average cost 平均成本 5az%yS
bad debt 壞賬 Wx0i_HFR
balance 餘額 b d 1^
balance sheet 資產負債表 `%Fp'`ZM$8
bank account 銀行賬戶 q=3>ij{v
bank balance 銀行結存 h8(#\E
bank charge 銀行手續費 vYRY?~8 C
bank deposit 銀行存款 ^/#+0/Bn
bank discount 銀行貼現 \d"\7SA
bank draft 銀行匯票 8;g
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bank loan 銀行借款 y11^q*}
bank overdraft 銀行透支 d>f;N+O%
bankers acceptance 銀行承兌 7RT{RE
bankruptcy 破產 a*(Zb|g
bearer 持票人 4$R!)
beneficiary 受益人 ?d%)R*3IX
bequest 遺產 Iynks,ikA
bill 票據 1
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bill of exchange 匯票 A"S"La%"
bill of lading 提單
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bills discounted 貼現票據 NAo.79
bills payable 應付票據 GXZ="3W |
bills receivable 應收票據 ;"&?Okz
board of directors 董事會 XKGiw 2
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bonds 債券 K
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bonus 紅利 k5< n:dS
book value 賬面價值 +c_AAMe
bookkeeper 簿記員 r $S9/
bookkeeping 簿記 %R$)bGT
branch office general ledger 支店往來賬戶 l-w4E"n3
broker 經紀人 A'w+Lc.2
brought down 接前 %uo8z~+
brought forward 接上頁 hp)>Nzdx
budget 預算 6 :4GI
by-product 副產品 4PVg?
by-product sales 副產品銷售 )FwOg;=3M"
capital 股本 k1D7=&i
capital income 資本收益 #)S }z+I
capital outlay 資本支出 d_
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capital stock 股本 +(Y\w^@%H
capital stock certificate 股票 ,P<I<QYu
carried down 移後 9
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carried forward 移下頁 &m5^
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cash 現金 ZTTA??}Y
cash account 現金賬戶 u8 k^\Do
cash in bank 存銀行現金 lSR\wz*Fk
cash on delivery 交貨收款 TU?n;h#TZ
cash on hand 庫存現金 {b- C,J
cash payment 現金支付 9-n]_AF`0
cash purchase 現購 `G ":y[Q
cash sale 現沽 J.rS@Z`~7
cashier 出?#123;員 |!K&h(J|
cashiers check 本票 Kj?)]Z4
certificate of deposit 存款單折 _,^f,WO~
certificate of indebtedness 借據 {W?!tD43"
certified check 保付支票 05ZYOs }
certified public accountant 會計師 _dd_Z40R
charges 費用 `x=kb;
charge for remittances 匯水手續費 Vc'p+e|(
charter 營業執照 "|i1 AR:I
chartered accountant 會計師 s;h`n$
chattles 動產 d '2JMdbc
check 支票 M}jl\{
che stub 支票存根 ^Whc<>|
closed account 己結清賬戶 5 n 4/}s
closing 結算 1%M^MT%&
closing entries 結賬紀錄 fXevr `
closing stock 期末存貨 4oF,;o+v\4
closing the book 結賬 B#."cg4VR
columnar journal 多欄日記賬 (a!E3y5
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combination 聯合 ip'v<%,Q3"
commission 佣金 \^
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commodity 商品 /X
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common stock 普通股 >&<D.lx
company 公司 !4F@ !.GG!
compensation 賠償 J
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compound interest 複利 IKp(KlA
consignee 承銷人 Rpcnpo
consignment 寄銷 =L$RY2S"
consignor 寄銷人 ]H:K$nmX
consolidated balance sheet 合併資產負債表 'iYaA-
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consolidated profit and loss account 合併損益表 K6<1&
consolidation 合併 IsL=DV/
construction cost 營建成本 kGq<Zmy|
construction revenue 營建收入 etW-gbr
contract 合同 0g#?'sD
control account 統制賬戶 RAyR&p
copyright 版權 7Ph+Vs+h
corporation 公司 e ]>{?Z
cost 成本 ]:^kw$
cost accounting 成本會計 y(#F&^|
cost of labour 勞工成本 p|Fhh\,*`X
cost of production 生產成本 Us9$,(3
cost of manufacture 製造成本 =7P; /EV
cost of sales 銷貨成本 \No22Je6d
cost price 成本價格 Hi{!<e2
credit 貸方 N~arxe(K
credit note 收款通知單 \v_t:
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creditor 債權人 ~?A,GalS
crossed check 橫線支票 zGFW?|o<
current account 往來活期賬戶 Y@%6*uTLa
current asset 流動資產 xcIZ'V
current liability 流動負債 :kI
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current profit and loss 本期損益 _jb"@TY
debit 借方 w_J`29uc
debt 債務 ;lWy?53=@
debtor 債務人 7]9s_13]
deed 契據 'E8dkVlI
deferred assets 遞延資產 M/sqOhg
deferred liabilities 遞延負債 H"?
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delivery 交貨
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delivery expense 送貨費
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delivery order 出貨單 l 0b=;^6
demand draft 即期匯票 +XRv
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demand note 即期票據 { K0T%.G
demurrage charge 延期費 j'0*|f ^z
deposit 存款 J&: