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。 8VXH+5's
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acceptance 承兌 tf`^v6m%]
account 賬戶 &\*(Q*2N
accountant 會計員 OYn}5RN
accounting 會計 {kR#p %E]
accounting system 會計制度 ,.FxIl]
accounts payable 應付賬款 i?^L/b`H
accounts receivable 應收賬款 X$W~mQma6
accumulated profits 累積利益 Yr[\|$H5
adjusting entry ?#123;整記錄 k~1?VQ+?M
adjustment ?#123;整
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administration expense 管理費用 Qh\60f>0
advances 預付 f9{Rb/l!BQ
advertising expense 廣告費 u.xnO cOH!
agency 代理 sLxc(d'A
agent 代理人 ER.}CM6{[
agreement 契約 FVJGL
allotments 分配數 k~w*W X'
allowance 津貼 HLG"a3tt
amalgamation 合併 aAUvlb
amortization 攤銷 +@wD qc
amortized cost 應攤成本 H"WprHe
annuities 年金 8v%o,"
applied cost 已分配成本 6(ol1
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applied expense 已分配費用 l2Rb\4
applied manufacturing expense 己分配製造費用 z-)O9PV
apportioned charge 攤派費用
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appreciation 漲價
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article of association 公司章程 3)ywX&4"L
assessment 課稅 ?.BC#S)q1
assets 資產 -ZLJeY L
attorney fee 律師費 :"/d|i`T
audit 審計 T9[Q
auditor 審計員 #AQV(;r7@
average 平均數 Ds:'Lb
average cost 平均成本 U # qK.
bad debt 壞賬 *0=j?~&
balance 餘額 Er?&Y,o
balance sheet 資產負債表 gRcQt :
bank account 銀行賬戶 pYf-S?Y/V
bank balance 銀行結存 bOY |H~
bank charge 銀行手續費 qlPT Ll
bank deposit 銀行存款 <wD-qT W
bank discount 銀行貼現 }0Ed]
bank draft 銀行匯票 e$rZ5X
bank loan 銀行借款 Mb*?5R6;
bank overdraft 銀行透支 'TB2:W3
bankers acceptance 銀行承兌 D
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bankruptcy 破產 hp|YE'uYT
bearer 持票人 5:_}zu|!u
beneficiary 受益人 Otn1wBI
bequest 遺產 m ~$v;?i
bill 票據 aK^q_ghh[
bill of exchange 匯票 /N.U/MPL_
bill of lading 提單 QoT;WM Z
bills discounted 貼現票據 Slc\&Eb
bills payable 應付票據 `r 3
bills receivable 應收票據 uQKT
board of directors 董事會 |+D!=
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bonds 債券 R.<g3"Lm>
bonus 紅利 @`9]F7h5W
book value 賬面價值 '!B&:X)
bookkeeper 簿記員 f]srRYSR
bookkeeping 簿記 [ub e6
branch office general ledger 支店往來賬戶 !R`{ TbN
broker 經紀人 l+0oS'`V*L
brought down 接前 7;@]t^d=$
brought forward 接上頁 4;2uW#dG"
budget 預算 JNnDts*w
by-product 副產品 g*+>H1}
by-product sales 副產品銷售 sc#qwQ#
capital 股本 5*u+q2\F
capital income 資本收益 @-`*m+$U6
capital outlay 資本支出 0?|<I{z2
capital stock 股本 1EX;MW-p<T
capital stock certificate 股票 j8:\%|
carried down 移後 vKAN@HSYr
carried forward 移下頁 yyTnL 2Y9
cash 現金 ]u/sphPe
cash account 現金賬戶 )MT}+ai
cash in bank 存銀行現金 tw)mep
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cash on delivery 交貨收款 }3WxZv]I}
cash on hand 庫存現金 aV0"~5
cash payment 現金支付 B/Ws_Kv
cash purchase 現購 uHRsFlw
cash sale 現沽 %JTpI`
cashier 出?#123;員 [AJJSd/:
cashiers check 本票 !ULn7\@
certificate of deposit 存款單折 o}p n0KO,
certificate of indebtedness 借據 ]7c=PC
certified check 保付支票 aw&,S"A@
certified public accountant 會計師 k$:|-_(w
charges 費用 p!AAFmc
charge for remittances 匯水手續費 &_8947
charter 營業執照 }"%N4(Kd
chartered accountant 會計師 EU Fa5C:
chattles 動產 XW92gI<O
check 支票 @oGcuE
che stub 支票存根
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closed account 己結清賬戶 2y1Sne=<Kb
closing 結算 DzRFMYBR
closing entries 結賬紀錄 {?7Uj
closing stock 期末存貨 ,|/f`Pl
closing the book 結賬 MomwX
columnar journal 多欄日記賬 \o3gKoL%
combination 聯合 7F~X,Dk_
commission 佣金 E
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commodity 商品 P[fq8lDA
common stock 普通股 [{/jI\?v
company 公司 )0k53-h&
compensation 賠償 ]T) 'Hb
compound interest 複利 @IZnFHN
consignee 承銷人 m.0*NW
consignment 寄銷 3=V&K-
consignor 寄銷人 YuwI&)l
consolidated balance sheet 合併資產負債表 %J-GKpo/S
consolidated profit and loss account 合併損益表 >+T)#.wo&
consolidation 合併 X2"/%!65{
construction cost 營建成本 %\:Wi#w>
construction revenue 營建收入 /G`]=@~
contract 合同 |JsZJ9W+J
control account 統制賬戶 GTxk%
copyright 版權 &
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corporation 公司 ;qV>L=a
cost 成本 G^@5H/)
cost accounting 成本會計 M )(DZ}
cost of labour 勞工成本 +aAc9'k
cost of production 生產成本 2st3
cost of manufacture 製造成本 #4;wjcGWw
cost of sales 銷貨成本 /dIzY0<aO
cost price 成本價格 i"=\d
credit 貸方 uHNCS zH(
credit note 收款通知單 ?gXp*>Kg[
creditor 債權人 1{.9uw"2S
crossed check 橫線支票 ]/{)bpu
current account 往來活期賬戶 2B`JGFcdcB
current asset 流動資產 7uk[Oy<_
current liability 流動負債 iN.n8MN=I
current profit and loss 本期損益 z'7]h
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debit 借方 TkF[x%o
debt 債務 D)}v@je"yP
debtor 債務人 ^=*;X;7
deed 契據 1B\WA8
deferred assets 遞延資產 -tU'yKhn
deferred liabilities 遞延負債 3__-nV
delivery 交貨 !PE]C!*gv&
delivery expense 送貨費 c+GG\:gM
delivery order 出貨單 qcRs$-J
demand draft 即期匯票 :~SyL !
demand note 即期票據 "uf%iJ:%
demurrage charge 延期費 (w zQ2Dk
deposit 存款 $Y
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deposit slip 存款單 Qv ?"b
depreciation 折舊 og>uj>H&
direct cost 直接成本 2+WaA,
direct labour 直接人工 CU~PT.
director 董事 4{Z)8;QX
discount 折扣 $Z>'Jp
discount on purchase 進貨折扣 7PF%76TO
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