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。 Cq3Au%7
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acceptance 承兌 fAfB.|cd
account 賬戶 lTVz'ys
accountant 會計員 $e.Bz`
accounting 會計 Vy^mEsQC+h
accounting system 會計制度 %Aa_Bumf*:
accounts payable 應付賬款 "ZA`Lp;%w
accounts receivable 應收賬款 EfkBo5@ Qi
accumulated profits 累積利益 eR/X9<
adjusting entry ?#123;整記錄 Kzy9i/bL
adjustment ?#123;整 )\kNufP
administration expense 管理費用 q^7=/d8
advances 預付 19RbIG/X
advertising expense 廣告費 02)Ybp6y
agency 代理 a&dP@)
agent 代理人 nFe
agreement 契約 ;iJ}[HUo
allotments 分配數 kBY#=e).
allowance 津貼 c(Fo-4K
amalgamation 合併 88
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amortization 攤銷 lQ"t#b+
amortized cost 應攤成本 uaxkGEXr
annuities 年金 O2fFh_\
applied cost 已分配成本 ABL5T-*]
applied expense 已分配費用 9>ZX@1]m_
applied manufacturing expense 己分配製造費用 k^K%."INn
apportioned charge 攤派費用 |!1iLWQ
appreciation 漲價 FI)0.p
article of association 公司章程 '#~Sb8
assessment 課稅 J7
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assets 資產 KXUJ*l-5
attorney fee 律師費 sDu&9+
audit 審計 QUF1_Sa
auditor 審計員 zy~*~;6tW
average 平均數 pK'D(t
average cost 平均成本 V#c=O}
bad debt 壞賬 =/4}!B/
balance 餘額 xsrdHP1
balance sheet 資產負債表 rP/W,!
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bank account 銀行賬戶 BZjL\{IW
bank balance 銀行結存 4 XGEw9`3
bank charge 銀行手續費 Nov
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bank deposit 銀行存款 JD AX^]
bank discount 銀行貼現 f917F.1I
bank draft 銀行匯票 qQS&K%F
bank loan 銀行借款 1KJ[&jS ]
bank overdraft 銀行透支 >R.!Qze\G
bankers acceptance 銀行承兌 cCIs~*
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bankruptcy 破產 akwS;|SZ
bearer 持票人 6^FUuj.
beneficiary 受益人 0 4oMgH>Vd
bequest 遺產 pvRa
bill 票據 Ppx
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bill of exchange 匯票 .tK]-f2
bill of lading 提單 lg
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bills discounted 貼現票據 eEeK ]8@
bills payable 應付票據 n.o_._mu2
bills receivable 應收票據 Ac/LNqIs
board of directors 董事會 nzU0=w}V
bonds 債券 ZKi?;ta=
bonus 紅利 8P2_/)|
book value 賬面價值 '2{60t_A
bookkeeper 簿記員 T'N/A9{q
bookkeeping 簿記 |1T[P)Q
branch office general ledger 支店往來賬戶 R]o2_r7N"}
broker 經紀人 CZ(fP86e
brought down 接前 Tcq@Q$H
brought forward 接上頁 &*~_ "WyU
budget 預算 \x"BgLSE
by-product 副產品 <S0gIg`)
by-product sales 副產品銷售 mH'om
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capital 股本 ,~NJ}4wP
capital income 資本收益 / 6DW+!
capital outlay 資本支出 e^hI[LbNC
capital stock 股本 mrlhj8W?!
capital stock certificate 股票 xJFxrG'c
carried down 移後 mf2Qu
carried forward 移下頁 h6D1uM"o
cash 現金 @rr\Jf""z
cash account 現金賬戶 zZ8:>2Ps(
cash in bank 存銀行現金
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cash on delivery 交貨收款 YO;@Tj2)x
cash on hand 庫存現金 D5!I{hp"
cash payment 現金支付 q]y{
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cash purchase 現購 >a: 6umY
cash sale 現沽 hP
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cashier 出?#123;員 )N&95\u
cashiers check 本票 m .^WSy
certificate of deposit 存款單折 .?r}3Ch
certificate of indebtedness 借據 B>
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certified check 保付支票 u/5)Yx+5_
certified public accountant 會計師 PxJvE*6^H
charges 費用
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charge for remittances 匯水手續費 *,wW
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charter 營業執照 '8|joj>G=
chartered accountant 會計師 CW~c<,"
chattles 動產 0Rh*SoYrC
check 支票 &GI'-i
che stub 支票存根 .kDJuJ^
closed account 己結清賬戶 %v]-:5g'|
closing 結算 H`T}k+e2-N
closing entries 結賬紀錄 p$6L_
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closing stock 期末存貨 <ceJ!"L
closing the book 結賬
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columnar journal 多欄日記賬 (KT+7j0^
combination 聯合 P)UpUMt;k
commission 佣金 'Y>@t6E4
commodity 商品 qkq^oHI
common stock 普通股 /qXP\ a
company 公司 z-`4DlJUS
compensation 賠償 !Ee&e~"
compound interest 複利 4HyD=6V#
consignee 承銷人 ;-kg3fGB1Q
consignment 寄銷 `W4Is~VVv
consignor 寄銷人 h ?+vH{}j
consolidated balance sheet 合併資產負債表 <&}N[
consolidated profit and loss account 合併損益表 oh >0}Gc8
consolidation 合併 .c _qMTm"
construction cost 營建成本 4I;$a;R!
construction revenue 營建收入 Qr[".>+
contract 合同 \0^Je>-:U
control account 統制賬戶 oF5~|&C
copyright 版權 4zf(
corporation 公司 tnw6[U!rh=
cost 成本 S!7|vb*ko
cost accounting 成本會計 r7*'s
cost of labour 勞工成本 `AhTER
cost of production 生產成本 M}9PicI?7
cost of manufacture 製造成本 E^V4O l<
cost of sales 銷貨成本 dxF)) Z
cost price 成本價格 2;YL+v2
credit 貸方 Gv6#LcF#
credit note 收款通知單 hu-6V="^9
creditor 債權人 O)}5`0@L
crossed check 橫線支票 Iz I
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current account 往來活期賬戶 ef
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current asset 流動資產 [u/W h+
current liability 流動負債 ~01Fp;L/
current profit and loss 本期損益 o1u?H4z
debit 借方 &+8cI^kp
debt 債務 ')j@OO3
debtor 債務人 );ZxKGjc4
deed 契據 <0H^2ekd
deferred assets 遞延資產 Na_O:\x#
deferred liabilities 遞延負債 g}*F"k4j
delivery 交貨 7.C~ OrGR
delivery expense 送貨費 >/DlxYG?
delivery order 出貨單 R"[U<
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demand draft 即期匯票 -l q,~`v
demand note 即期票據 x=VLRh%Gvl
demurrage charge 延期費 Y
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deposit 存款 CYN|
deposit slip 存款單 ~_"/\;1
depreciation 折舊 z4*`K4W
direct cost 直接成本 lag%}^
direct labour 直接人工
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director 董事 B}Sl1)E
discount 折扣 O\)rp!i
discount on purchase 進貨折扣 <I^Tug\M+
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