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。 sJ;g$TB
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acceptance 承兌 n$xc];j
account 賬戶 Neq+16*u
accountant 會計員 Y!~49<;
accounting 會計 VRWAm>u
accounting system 會計制度 :mh_G
accounts payable 應付賬款 @r/#-?W
accounts receivable 應收賬款 /32Fy`KV
accumulated profits 累積利益 `5cKA;j>b
adjusting entry ?#123;整記錄 8Wrh]egu1
adjustment ?#123;整 "bFTk/
administration expense 管理費用 T!
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advances 預付 dt \TQJc~
advertising expense 廣告費 sT 3^hY7
agency 代理 ~
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agent 代理人 lGPUIoUo
agreement 契約 T*8VDY7
allotments 分配數 8'r2D+Vwm
allowance 津貼 }iXDa?6%
amalgamation 合併 Y_;#UU689
amortization 攤銷 a,@]8 r-"
amortized cost 應攤成本 Y>|B;Kj0(
annuities 年金 lP[w?O
applied cost 已分配成本 8##-EN;ag
applied expense 已分配費用 \f]k CB
applied manufacturing expense 己分配製造費用 2
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apportioned charge 攤派費用 lGV0*Cji
appreciation 漲價 x[wq]q#*
article of association 公司章程 3 R=,1<
assessment 課稅 m!|kW{B#A
assets 資產 5A)2} D]
attorney fee 律師費 CY
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audit 審計 MW! srTQ_
auditor 審計員 [.O?Z=5a[V
average 平均數 NO7J!k?
average cost 平均成本 F3N?Nk/
bad debt 壞賬 [;r)9mh7
balance 餘額 54gBJEhg
balance sheet 資產負債表 G"-?&)M#a
bank account 銀行賬戶 (yu/l6[
bank balance 銀行結存 N|8P
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bank charge 銀行手續費 09X01
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bank deposit 銀行存款 oz,np@f)J
bank discount 銀行貼現 <6EeD5{*
bank draft 銀行匯票 03|PYk 6EW
bank loan 銀行借款 dT`D:)*:
bank overdraft 銀行透支 j-4VB_N@
bankers acceptance 銀行承兌
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bankruptcy 破產 {'XggI%
bearer 持票人 MuYk};f
beneficiary 受益人 )#BMTKA^
bequest 遺產 X@$f$=
bill 票據 `_BNy=`s*
bill of exchange 匯票 K$&s=Hm
bill of lading 提單 :Ux?,
bills discounted 貼現票據 ^`*9QjY
bills payable 應付票據 NaPt"G
bills receivable 應收票據 S'|,oUWDb
board of directors 董事會 KX76UW
bonds 債券 NO~*T?&
bonus 紅利 @E;=*9ek{u
book value 賬面價值 6TQoqH8@U
bookkeeper 簿記員 x*![fK
bookkeeping 簿記 !9u|fnC9
branch office general ledger 支店往來賬戶 GQ t8p[!
broker 經紀人 -l`f)0{
brought down 接前 2"0es40;0
brought forward 接上頁 r;B8i!gD
budget 預算 )T/0S$@
by-product 副產品 xO$lsZPG
by-product sales 副產品銷售 1e(E:_t
capital 股本 $}<PL}+
capital income 資本收益 W}3.E "K
capital outlay 資本支出 1_o],?Q
capital stock 股本 oo,uO;0G
capital stock certificate 股票 yyoqX"v[
carried down 移後 H(R1o~
carried forward 移下頁 9)y/:sO<P
cash 現金
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cash account 現金賬戶 JI? rL
cash in bank 存銀行現金 NMW#AZVd
cash on delivery 交貨收款 ||T2~Q*:y
cash on hand 庫存現金 !Nu<xq@!
cash payment 現金支付 3[\iQ*d }B
cash purchase 現購 &)8:h+&Z
cash sale 現沽 ZW-yP2
cashier 出?#123;員 _p#CwExuy
cashiers check 本票 |S_T^'<W
certificate of deposit 存款單折 !;EjB*&
certificate of indebtedness 借據 @Py/K /
certified check 保付支票 vqnw#U4`
certified public accountant 會計師 @PN#p"KaT
charges 費用 )i~cr2Hk
charge for remittances 匯水手續費 VGfMN|h
charter 營業執照 D;oe2E{I
chartered accountant 會計師 x4g3rmp
chattles 動產 wmk
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check 支票 N8!cO[3Oh
che stub 支票存根 l]@&D#3ZM
closed account 己結清賬戶 G %N
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closing 結算 X'wE7=29M
closing entries 結賬紀錄 )!Jc3%(B
closing stock 期末存貨 R?v>Q` Qi
closing the book 結賬 sC27FVwo
columnar journal 多欄日記賬 =7-9[ {
combination 聯合 ^g*pGrl#
commission 佣金 5j:0Yt
commodity 商品 A3rPt&<a
common stock 普通股 W@ T~ly;e*
company 公司
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compensation 賠償 cmBB[pk\
compound interest 複利 l=]cy-H
consignee 承銷人 r^h4z`:L
consignment 寄銷 #OBJzf*p
consignor 寄銷人 y]2qd35u_A
consolidated balance sheet 合併資產負債表 &yGaCq;0
consolidated profit and loss account 合併損益表 {SwQ[$k=_
consolidation 合併 E_Im^a
construction cost 營建成本 L>MLi3{
construction revenue 營建收入 nS/)P4z
contract 合同 bQE};wM,
control account 統制賬戶 4S,`bnmB
copyright 版權 y@ ML/9X8q
corporation 公司 EM]s/LD@%
cost 成本 zBo1P(kek
cost accounting 成本會計 WEFlV4/
cost of labour 勞工成本 GRGzP&}@
cost of production 生產成本 e@c0WlWa
cost of manufacture 製造成本 (]b!{kS
cost of sales 銷貨成本 MA;1;uI,
cost price 成本價格 Q&MZN);.
credit 貸方 2}YOcnB
credit note 收款通知單 S7=Bd[4
creditor 債權人 &@%W29:
crossed check 橫線支票 Tg!i%v(-t
current account 往來活期賬戶 umD!2
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current asset 流動資產 X'%E\/~u
current liability 流動負債 9dFy"yxYa
current profit and loss 本期損益 N U|d
debit 借方 NZ;{t\
debt 債務 %T X@I$Ba
debtor 債務人 m6n?bEl6I
deed 契據 =jlt5 z
deferred assets 遞延資產 }MRd@ 0-?!
deferred liabilities 遞延負債 ~3WM5 fv
delivery 交貨 aD=a ,
delivery expense 送貨費 cU0s
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delivery order 出貨單 W4[V}s5u
demand draft 即期匯票 ]GN7+8l
demand note 即期票據 yMyE s 8
demurrage charge 延期費 f&}k^>N#3
deposit 存款 $SM#< @
deposit slip 存款單 ,$1eFgY%
depreciation 折舊 =g/{%;
direct cost 直接成本 @.G[s)x
direct labour 直接人工 !
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director 董事 #Xhdn\7
discount 折扣 7s"<
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discount on purchase 進貨折扣 hfnN@Kg?B}
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