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。
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acceptance 承兌
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account 賬戶 s*3p*zf
accountant 會計員 mI4)+8
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accounting 會計 Q($.s=&l;
accounting system 會計制度 P;8D|u^\*
accounts payable 應付賬款 lFZ}.
accounts receivable 應收賬款 9) ~Ha iVB
accumulated profits 累積利益 O_~vl m<#
adjusting entry ?#123;整記錄
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adjustment ?#123;整 =7l'3z8
administration expense 管理費用 WU:r:m+
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advances 預付 9$iDK$%
advertising expense 廣告費 4UV6'X)V
agency 代理 7[/1uI9U8K
agent 代理人 QE\t}>
agreement 契約
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allotments 分配數 W]aX}>0
allowance 津貼 [@4.<4Y
amalgamation 合併 s0/[mAY
amortization 攤銷 F,)\\$=,
amortized cost 應攤成本 oBpoZ @[Z
annuities 年金 +`p@md2L1
applied cost 已分配成本 FVo_=O)
applied expense 已分配費用 W&'[Xj
applied manufacturing expense 己分配製造費用 H6Dw5vG
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apportioned charge 攤派費用 /l.ox.4z#
appreciation 漲價 pIb
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article of association 公司章程 ch-.+p3
assessment 課稅 S
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assets 資產 +m+v1(@
attorney fee 律師費 xn BL{
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audit 審計 c
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auditor 審計員 #y2IHO-
average 平均數 AzlZe\V?)~
average cost 平均成本 =VFPZ
bad debt 壞賬 i p"LoCE
balance 餘額 'G|M
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balance sheet 資產負債表 P-2 5]-
bank account 銀行賬戶 r,FPTf
bank balance 銀行結存 iQ7S*s+l5O
bank charge 銀行手續費 d:"#_
bank deposit 銀行存款 +C8yzMN\
bank discount 銀行貼現 wiE'6CM
bank draft 銀行匯票 %j7HIxZh
bank loan 銀行借款 !\(j[d#
bank overdraft 銀行透支 %+F%C=GqI
bankers acceptance 銀行承兌 %c`P`~sp
bankruptcy 破產 \YN(rD-
bearer 持票人 BJ,D1E
beneficiary 受益人 i7#PYt
bequest 遺產 $sa5aUg }
bill 票據 \]7i-[
bill of exchange 匯票 >dU.ic?19
bill of lading 提單 ROWrkJI>i
bills discounted 貼現票據 MjrI0@R
bills payable 應付票據 {<J(*K*\Jo
bills receivable 應收票據 |tVWmm^m
board of directors 董事會 >$ok3-
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bonds 債券 6{8dv9tK
bonus 紅利 [)S7
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book value 賬面價值 rV[/G#V>{
bookkeeper 簿記員
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bookkeeping 簿記 4n9c
branch office general ledger 支店往來賬戶 A."]6R<
broker 經紀人 9~Ve}NB#z&
brought down 接前 g6V>_|
brought forward 接上頁 V#-\
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budget 預算 )/4xR]
by-product 副產品 H-ewO8@
by-product sales 副產品銷售 1:Dm,d;
capital 股本 23|R $s>}i
capital income 資本收益 'qt+.vd
capital outlay 資本支出 0[QVU,]<
capital stock 股本 )o\U4t
capital stock certificate 股票 Aav|N3
carried down 移後 L4)
carried forward 移下頁 M
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cash 現金 ;:l>Kac
cash account 現金賬戶 g$a
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cash in bank 存銀行現金 x |0@T ?
cash on delivery 交貨收款 f0Zn31c^
cash on hand 庫存現金 2J0N]`|)
cash payment 現金支付 H7&bUt/
cash purchase 現購 zhW.0:9
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cash sale 現沽 (w/)u
cashier 出?#123;員 J*}Qnl +
cashiers check 本票 oe,37xa4
certificate of deposit 存款單折 g]a5%8*{
certificate of indebtedness 借據 Q/u1$&1
certified check 保付支票 f;Uf=.#F
certified public accountant 會計師 XaH%i~}3
charges 費用 ?jy6%Y#,i
charge for remittances 匯水手續費 ]%I}hjJ
charter 營業執照 x}(p\Efx
chartered accountant 會計師 ~P5;k_&
chattles 動產 P S [ifC
check 支票 \
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che stub 支票存根 9X%H$>s
closed account 己結清賬戶 B!iz=+RNC1
closing 結算 530Z>
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closing entries 結賬紀錄 hDAxX=FM
closing stock 期末存貨 V3] Z~@
closing the book 結賬 IN#Z(FMVC
columnar journal 多欄日記賬 8/oO}SLF
combination 聯合 b,MzHx=im
commission 佣金 "T0s7LWp
commodity 商品 -Uu65m~:{k
common stock 普通股 fH6mv0
company 公司 b0n " J`
compensation 賠償 {T2=bK~
compound interest 複利 co-dq\P
consignee 承銷人 xfsf
consignment 寄銷 $CgR~D2G
consignor 寄銷人 Bk)*Z/1<x
consolidated balance sheet 合併資產負債表 ,rZp(moj
consolidated profit and loss account 合併損益表 )~CnDk}^R
consolidation 合併 <1xs
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construction cost 營建成本 ICxj$b
construction revenue 營建收入 !\RBOdw C
contract 合同 $lYy `OuC
control account 統制賬戶 I&lb5'6D
copyright 版權 hCvK2Xu
corporation 公司 zFpM\{`[g
cost 成本 (s?Rbd
cost accounting 成本會計 /CW
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cost of labour 勞工成本 {~u#.
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cost of production 生產成本 -Nn@c|fz
cost of manufacture 製造成本 ?^l{t4
cost of sales 銷貨成本 `<3xi9
cost price 成本價格 gZ b+m
credit 貸方 +T|M U
credit note 收款通知單
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creditor 債權人 R_|Sg
crossed check 橫線支票 C 7e
current account 往來活期賬戶 IA$)E
current asset 流動資產 7F
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current liability 流動負債 \4qwLM?E^
current profit and loss 本期損益 %
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debit 借方 P_{jZ}y(
debt 債務 +?I1Og
debtor 債務人 R<-u`uXnP
deed 契據 ML9nfB^z!
deferred assets 遞延資產 #x^dR-@
deferred liabilities 遞延負債 C % d
delivery 交貨 #Y9'n0 AL
delivery expense 送貨費 %;0l1X
delivery order 出貨單 hynX5,p;.
demand draft 即期匯票 8;vpa*
demand note 即期票據 KOqp@K$
demurrage charge 延期費 J#OiY
deposit 存款 =!pfgE
deposit slip 存款單 )4@La&
depreciation 折舊 iJH;OV;P
direct cost 直接成本 p(J,fus
direct labour 直接人工 ud}B#{6
director 董事 D;RZE
discount 折扣 V_.n G;
discount on purchase 進貨折扣 bm Hl\?
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