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。 W_E^+Wl@
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acceptance 承兌 5,##p"O(
account 賬戶 Hzm_o>^KC
accountant 會計員 2ua!<^,
accounting 會計 <mlN\BcX;
accounting system 會計制度 {6 h 1
accounts payable 應付賬款 ;`LG WT-<F
accounts receivable 應收賬款 VgIk '.
accumulated profits 累積利益 jT$J~MpHh
adjusting entry ?#123;整記錄 p7-\a1P3
adjustment ?#123;整 &'&)
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administration expense 管理費用 ! J<Xel{
advances 預付 @ Do.Wgt
advertising expense 廣告費 ym%` l!
agency 代理 9xz@2b@
agent 代理人 IB|6\uKn
agreement 契約 0$c(<+D
allotments 分配數 _q#pEv
allowance 津貼 z
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amalgamation 合併 ]s0wJD=
amortization 攤銷 poW%F zj
amortized cost 應攤成本 ><D2of|
annuities 年金 =E]tEi
applied cost 已分配成本 Q"~%T@e
applied expense 已分配費用 TMY. z
applied manufacturing expense 己分配製造費用 ,'HjL:r
apportioned charge 攤派費用 qhvT,"
appreciation 漲價 VnkhY
article of association 公司章程 y[85eM
assessment 課稅 M>m!\bb%.
assets 資產 yOQae m^O
attorney fee 律師費 rf|Nu3AJ
audit 審計 G!sfp}qW
auditor 審計員 /huh}&NNu
average 平均數 8g!79q\c4
average cost 平均成本 'A.5T%n-
bad debt 壞賬 b<4nljbx
balance 餘額 aY?VP?BL
balance sheet 資產負債表 ;@ixrj0u
bank account 銀行賬戶 PkyX,mr#1
bank balance 銀行結存 1c#\CO1l
bank charge 銀行手續費 y7:f^4
bank deposit 銀行存款 L-E?1qhP>
bank discount 銀行貼現 yp$jLBA
bank draft 銀行匯票 467"pqT
bank loan 銀行借款 R,78}7B
bank overdraft 銀行透支 /i
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bankers acceptance 銀行承兌 O&aD]~|
bankruptcy 破產 %.f%Q?P
bearer 持票人 *j]Bo,AC
beneficiary 受益人 *,CJ 3<>
bequest 遺產 7glf?oE
bill 票據 ysK J=
bill of exchange 匯票 R[jFB
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bill of lading 提單 kI!@J6
bills discounted 貼現票據 ^j${#Q
bills payable 應付票據 \^9n&MonM
bills receivable 應收票據 \8<[P(!3
board of directors 董事會 OAs>F"
bonds 債券 eq%cRd]u
bonus 紅利 @]#[TbNo
book value 賬面價值
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bookkeeper 簿記員 GqsV6kH
bookkeeping 簿記 ~D}fy
branch office general ledger 支店往來賬戶 U4-RI]Cpf
broker 經紀人 dl8f]y#Q
brought down 接前 5lD`qY
brought forward 接上頁 \.i ejB
budget 預算 oqh@(<%
by-product 副產品 7K.],eo0
by-product sales 副產品銷售 Mx6
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capital 股本 iR9duP+
capital income 資本收益 +U
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capital outlay 資本支出 Hs8JJGXWB
capital stock 股本 Ih.)iTs~%
capital stock certificate 股票 cSB_b.@"1
carried down 移後 3]9wfT
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carried forward 移下頁 hM!g6\ w
cash 現金 m?yztm~u
cash account 現金賬戶 (?'vT%
cash in bank 存銀行現金 PR!
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cash on delivery 交貨收款 Ig?9"{9p
cash on hand 庫存現金 HU/4K7e`
cash payment 現金支付 9]ZfSn)
cash purchase 現購 b49h @G
cash sale 現沽 6p&2A
cashier 出?#123;員 g||
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cashiers check 本票 b|k^
certificate of deposit 存款單折 CfS;F
certificate of indebtedness 借據 +RM!j9Rq
certified check 保付支票 ~"\v(\P e
certified public accountant 會計師 4@\$k+v
charges 費用 !mqIq}h
charge for remittances 匯水手續費 N-2_kjb!
charter 營業執照 :oW 16m1`
chartered accountant 會計師 |P&
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chattles 動產 |ITCw$
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check 支票 /SM 7t_
che stub 支票存根 $Lbamg->E
closed account 己結清賬戶 'j{o!T0
closing 結算 GY@:[u.&
closing entries 結賬紀錄 G?LC!9MB
closing stock 期末存貨 ^fO9oPM|
closing the book 結賬 `_1fa7,z
columnar journal 多欄日記賬 .Ow8C
combination 聯合 wsQuJrG
commission 佣金 y"7*u
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commodity 商品 4HZXv\$
common stock 普通股 N<4 nb
company 公司 |%|Vlu
compensation 賠償 P"}"q ![
compound interest 複利 4Ng:7C2
consignee 承銷人 <3j`Z1J
consignment 寄銷 AZik:C"Q
consignor 寄銷人 guf&V}&
consolidated balance sheet 合併資產負債表 X-"
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consolidated profit and loss account 合併損益表 7Q
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consolidation 合併 TUwX4X6m
construction cost 營建成本 BUsxgs"),
construction revenue 營建收入 YZ:C9:S6X
contract 合同 Hq gg*4#
control account 統制賬戶 =~W=}
copyright 版權 >iG3!Td)y
corporation 公司 { Dm@_&
cost 成本 8BZ&-j{
cost accounting 成本會計 FAc^[~E
cost of labour 勞工成本 j@+$lU*r
cost of production 生產成本 yDZm)|<.
cost of manufacture 製造成本 WPpO(@sn
cost of sales 銷貨成本 w8$>
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cost price 成本價格 ! N!pvK;
credit 貸方 m:0[as=
credit note 收款通知單 }:$ot18
creditor 債權人 X}x\n\Z
crossed check 橫線支票 k$f2i,7'
current account 往來活期賬戶 [742s]j
current asset 流動資產 x3U>5F@
current liability 流動負債 fdwP@6eh
current profit and loss 本期損益 W{Z7=
debit 借方 +rSU
debt 債務 l.
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debtor 債務人 B6Ajcfy
deed 契據 ?tqJkL#
deferred assets 遞延資產 ^\`a-l^
deferred liabilities 遞延負債 bd%<
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delivery 交貨 h* 1T3U$
delivery expense 送貨費 -nHkO&&R
delivery order 出貨單 q7soV(P
demand draft 即期匯票 k #\j \t-
demand note 即期票據 ,=G]tnsv^
demurrage charge 延期費 [\h?mlG?
deposit 存款 0&CXR=U5
deposit slip 存款單 HIE8@Rv/3
depreciation 折舊 Z1($9hE>
direct cost 直接成本 z'1%%.r;FM
direct labour 直接人工 0m> 8
director 董事 }hg2}g99
discount 折扣 eYlI };
discount on purchase 進貨折扣 3>MILEY^
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