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。 AEwb'
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acceptance 承兌 N,
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account 賬戶 H/V%DO
accountant 會計員 dW7dMx
accounting 會計 4Uf+t?U9
accounting system 會計制度 ](0Vm_es
accounts payable 應付賬款
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accounts receivable 應收賬款 BH0rT})
accumulated profits 累積利益 <nsl`C~6g0
adjusting entry ?#123;整記錄 @`.u"@
adjustment ?#123;整 <J-OwO a-1
administration expense 管理費用 !E_uQ?/w]Z
advances 預付 +$>ut
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advertising expense 廣告費 UKK}$B
agency 代理 29ft!R>[
agent 代理人 *Kzs(O
agreement 契約 <(p1
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allotments 分配數 #>'1oC{
allowance 津貼 ap%o\&T;
amalgamation 合併 'v|2}T*
amortization 攤銷 QrA8KSLC
amortized cost 應攤成本 J#V`W&\,6
annuities 年金 IVNNiNN*5
applied cost 已分配成本 )Elr8XLw
applied expense 已分配費用 Rg[e~##
applied manufacturing expense 己分配製造費用 Bh' vr3|
apportioned charge 攤派費用 oh@r0`J]x
appreciation 漲價 9_>4~!x`
article of association 公司章程 ` 4EOy:a
assessment 課稅 M<$l&%<`G
assets 資產 4\ OELU
attorney fee 律師費
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audit 審計 $Qy(ed
auditor 審計員 ^Js9E
average 平均數 d7^XP
average cost 平均成本 k13/yiv
bad debt 壞賬 <Ab:yD`K!
balance 餘額 DpS6>$v8t
balance sheet 資產負債表 \[oHt:$do
bank account 銀行賬戶 93WYZNpX
bank balance 銀行結存 [d&Faa[`
bank charge 銀行手續費 >Au<y,Tw
bank deposit 銀行存款 k(qQvn
bank discount 銀行貼現 oNU* q
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bank draft 銀行匯票 CQ( @7
bank loan 銀行借款 0KQ8;&a|
bank overdraft 銀行透支 * Yr-:s9J9
bankers acceptance 銀行承兌 =h_gj >
bankruptcy 破產 GC\/B0!
bearer 持票人 yX~[yH+Pn
beneficiary 受益人 RrZjC
bequest 遺產 8S02
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bill 票據 ?@#}%<yEq
bill of exchange 匯票 654%X(:q
bill of lading 提單 ppnj.tLz;r
bills discounted 貼現票據 |wb7`6g
bills payable 應付票據 {PVu3W
bills receivable 應收票據 $Tur"_`I;
board of directors 董事會 j d81E
bonds 債券 }1W$9\%
bonus 紅利 rODKM-7+
book value 賬面價值 UA8!?r-cR
bookkeeper 簿記員 8Cqs@<r4Od
bookkeeping 簿記 |@g1|OWd|
branch office general ledger 支店往來賬戶 .)3 2WD%
broker 經紀人 ;Pa(nUE@
brought down 接前 Td F<
brought forward 接上頁 $F-XXBp
budget 預算 Vx*q'~4y!|
by-product 副產品 W^N"y&
by-product sales 副產品銷售 piG1&*
capital 股本 :9YQX(l8
capital income 資本收益 =@w:
capital outlay 資本支出 LX fiSM{o
capital stock 股本 @
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capital stock certificate 股票 "n6Y^
carried down 移後 2$o[
carried forward 移下頁 w?tKL0c
cash 現金 _)l %-*Z7p
cash account 現金賬戶 7xc<vl#:q7
cash in bank 存銀行現金 ,![=_ d
cash on delivery 交貨收款 JB(;[# '~
cash on hand 庫存現金 $;CC
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cash payment 現金支付 CN=&Je%I
cash purchase 現購 `-H:j:U{
cash sale 現沽 VL{#.;QQa
cashier 出?#123;員 WNb$2q=
cashiers check 本票 cMl%)j-
certificate of deposit 存款單折 jyGVb no`
certificate of indebtedness 借據 1pb;A;F,A
certified check 保付支票 Pp/{keEye
certified public accountant 會計師 6b/b}vl
charges 費用 jVINc=o
charge for remittances 匯水手續費 `+.I
charter 營業執照 upDQNG>d
chartered accountant 會計師 Ng"vBycy
chattles 動產 gHx-m2N
check 支票 _o.Z`]
che stub 支票存根 !T*B{+|
closed account 己結清賬戶 %-l:_A
closing 結算 [!&k?.*;<
closing entries 結賬紀錄 z\tJ~
closing stock 期末存貨 OkZ! ZS
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closing the book 結賬 X6.O;
columnar journal 多欄日記賬
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combination 聯合 'u[o`31.
commission 佣金 (g m^o{
commodity 商品 5G!U'.gr
common stock 普通股 hzLGmWN2j8
company 公司 u =kSs
compensation 賠償 N
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compound interest 複利 *$(CiyF!
consignee 承銷人 *?D2gaCta
consignment 寄銷 2NknC>9(\
consignor 寄銷人 X=pt}j,QrP
consolidated balance sheet 合併資產負債表 XQOprIJ
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consolidated profit and loss account 合併損益表 {0e{!v
consolidation 合併 d&bc>Vt
construction cost 營建成本 E ZKz-}
construction revenue 營建收入 #`4^zU)
contract 合同
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control account 統制賬戶 :WIf$P?X
copyright 版權 1ckw[ 0d
corporation 公司 mzB#O;3=
cost 成本 eH955[fVd4
cost accounting 成本會計 9'q /&uH
cost of labour 勞工成本 0juIkN#
cost of production 生產成本 gVU\^KN]
cost of manufacture 製造成本 yl<$yd0Zdu
cost of sales 銷貨成本 W<91m*
cost price 成本價格 ^3|$wB=
credit 貸方 Zf
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credit note 收款通知單 6Y)^)dOi
creditor 債權人 HoE.//b
crossed check 橫線支票 Gu`Vk/&
current account 往來活期賬戶 37-y
current asset 流動資產 HQ`nq~%&(
current liability 流動負債 y/I~x+y
current profit and loss 本期損益 u7zB9iQ&
debit 借方 }r~l72
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debt 債務 7Y|>xx=v
debtor 債務人 'eDgeWt/CQ
deed 契據 sQAc"S
deferred assets 遞延資產 fC GDL6E
deferred liabilities 遞延負債 G\N"rG =
delivery 交貨 XjZao<?u
delivery expense 送貨費 @b*T4hwA.
delivery order 出貨單 3ZL7N$N}7
demand draft 即期匯票 8N*
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demand note 即期票據 _K}_h\e.
demurrage charge 延期費 vDeG20.?Z
deposit 存款 8+|V!q
deposit slip 存款單 b/,!J]W
depreciation 折舊 <Mn7`i
direct cost 直接成本 R^M (fC
direct labour 直接人工 s.`%ZDl@Y
director 董事 0/P-> n~
discount 折扣 bC4*w
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discount on purchase 進貨折扣 |@L &yg,x
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