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。 0@jhNtL
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acceptance 承兌 CVgVyy^
account 賬戶 dJ,,yA*
accountant 會計員 G$iC@,/
accounting 會計 |/RZGC4
accounting system 會計制度 ^,fMs:
accounts payable 應付賬款 4V
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accounts receivable 應收賬款 0e~4(2xK
accumulated profits 累積利益 Y7@$#/1
adjusting entry ?#123;整記錄 Z=144n 1
adjustment ?#123;整 Z&Z=24q_
administration expense 管理費用 jW.IkG[
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advances 預付 'CjcFP
advertising expense 廣告費 x)2ZbIDB:"
agency 代理 \ci[<CP
agent 代理人 :&=`xAX-
agreement 契約 ^s3 SzB@
allotments 分配數 `yua?n
allowance 津貼 >KCnmi
amalgamation 合併 dj:6c@n
amortization 攤銷 uRRp8hht
amortized cost 應攤成本 iFB {a?BE
annuities 年金 5m a(~5
applied cost 已分配成本 =8 Jq'-da
applied expense 已分配費用 "D/\&1.&
applied manufacturing expense 己分配製造費用 !L55S03
apportioned charge 攤派費用 E<4'4)FHuQ
appreciation 漲價 kiR+ Dsl
article of association 公司章程 A:Kit_A
assessment 課稅 \oV g(J&o
assets 資產 W"H*Ad(V
attorney fee 律師費 \9jvQV/y
audit 審計 %b3s|o3An
auditor 審計員 ~*^aCuq\
average 平均數 6nHyd<o
average cost 平均成本 |7E1y
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bad debt 壞賬 4X:S#z
balance 餘額 ]=T-Cv=t
balance sheet 資產負債表 + Awo\;@,
bank account 銀行賬戶 <lHVch"(^$
bank balance 銀行結存 }>~]q)]
bank charge 銀行手續費 ^q)s
bank deposit 銀行存款 =MokbK2
bank discount 銀行貼現 A\};^Y
bank draft 銀行匯票 nv2p&-e+
bank loan 銀行借款 fg0zD:@rA
bank overdraft 銀行透支 2:Q2w3Xe
bankers acceptance 銀行承兌 85]3y%f9
bankruptcy 破產 `@Tl7I\
bearer 持票人 uO}UvMW
beneficiary 受益人 {G4{4D }
bequest 遺產 Ga#5xAI{a
bill 票據 !p|d[
bill of exchange 匯票 je^=g nq
bill of lading 提單 2<8JY4]!]
bills discounted 貼現票據 6]5e(J{Fz
bills payable 應付票據 7!%xJ!
bills receivable 應收票據 zDx*R3%
board of directors 董事會 H
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bonds 債券 `oGL==
bonus 紅利 _h8|shyP
book value 賬面價值 <vUhJgN2/
bookkeeper 簿記員 zY&/^^y
bookkeeping 簿記 3zuYN-;
branch office general ledger 支店往來賬戶 Dt\rMSjZ9
broker 經紀人 Y>2kOE
brought down 接前 { x/~gp
brought forward 接上頁 Ym5ji$!2
budget 預算 <WRrB
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by-product 副產品 LyA}Nd]pyq
by-product sales 副產品銷售 ~_Q1+ax}
capital 股本 /r@~"Rx '
capital income 資本收益 s\A
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capital outlay 資本支出 &d/x1=
capital stock 股本 nH7i)!cI~
capital stock certificate 股票 EHqcQx`K_
carried down 移後 "`&1"*
carried forward 移下頁 c&a.<e3mL
cash 現金 >,)tRQS
cash account 現金賬戶 N9=1<{Z
cash in bank 存銀行現金 W$ag
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cash on delivery 交貨收款 1a>TJdoa
cash on hand 庫存現金 2UJjYrm
cash payment 現金支付 r\DA&b
cash purchase 現購 1^_V8dm)
cash sale 現沽 S1D=' k]
cashier 出?#123;員 u[G`_Y{=EM
cashiers check 本票 6A,-?W'\
certificate of deposit 存款單折 GFppcL@a
certificate of indebtedness 借據 }SZU'lYHoM
certified check 保付支票 t2 0Es
certified public accountant 會計師 nb ,+!)+
charges 費用 a1yGgT a?D
charge for remittances 匯水手續費 WG=~GDS>
charter 營業執照 {Jn*{5tZ>
chartered accountant 會計師 W2W4
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chattles 動產 JuTIP6
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check 支票 -J\R}9 lIm
che stub 支票存根 1<TB{}b
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closed account 己結清賬戶 I`
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closing 結算 2GC{+*
closing entries 結賬紀錄 na,i(m?l
closing stock 期末存貨 z6>Rv
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closing the book 結賬 %kSpMj|
columnar journal 多欄日記賬 "{"745H5
combination 聯合 h#Q Sx@U6
commission 佣金 fA{t\
commodity 商品 (f `zd.
common stock 普通股 FhVoN}
company 公司 t],5{UF
compensation 賠償 ~![J~CkPS
compound interest 複利 Q
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consignee 承銷人 n0rAOkW
consignment 寄銷 }G53"
consignor 寄銷人 CE;J`;
consolidated balance sheet 合併資產負債表 #9FY;~
consolidated profit and loss account 合併損益表 ZxvBo4>tH
consolidation 合併 q@0g KC&U
construction cost 營建成本 :
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construction revenue 營建收入 uEX+j
contract 合同 iz@LS
control account 統制賬戶 >IFqwh7b
copyright 版權 9w:9XziT
corporation 公司 5nSi29C
cost 成本 ~"8D]
cost accounting 成本會計 )E>nr
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cost of labour 勞工成本 F\IJim-Rh
cost of production 生產成本 R7Z
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cost of manufacture 製造成本 O\&-3#e
cost of sales 銷貨成本 Q$XNs%7w5,
cost price 成本價格 lZ>j:/R8^&
credit 貸方 8PXjdHR
credit note 收款通知單 _Z{EO|
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creditor 債權人 -gK*&n~
crossed check 橫線支票 dJ&f +
current account 往來活期賬戶 dDxb}dx8
current asset 流動資產 aRE
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current liability 流動負債 ;V)jC
current profit and loss 本期損益 zPn2
debit 借方 SQ0?M\D7
debt 債務 EPu-oE=HW4
debtor 債務人 @:%p#$V
deed 契據 :HW\awv
deferred assets 遞延資產 Wv7hY"
deferred liabilities 遞延負債 n3
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delivery 交貨 5R}K8"d
delivery expense 送貨費 TkyP_*
delivery order 出貨單 K);)$8K
demand draft 即期匯票 N3$%!\~O
demand note 即期票據 CEHtr90P
demurrage charge 延期費 J@l QzRqRb
deposit 存款 .4O~a
deposit slip 存款單 Yx3ivjX.>
depreciation 折舊 (T 8In
direct cost 直接成本 %Zb
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direct labour 直接人工 XT` 2Z=
director 董事 a4E{7c
discount 折扣 67D{^K"KT
discount on purchase 進貨折扣 T:!f_mu|
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