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。 F7O(Cy"1
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acceptance 承兌 e-"nB]n^/
account 賬戶 <U!`J[n%
accountant 會計員 Is{KN!Hw
accounting 會計 W8KDX_vGJ
accounting system 會計制度 )C(?bR
accounts payable 應付賬款 ~;#Y9>7\\'
accounts receivable 應收賬款 6 1F(<!
accumulated profits 累積利益 !3*(N8_|#
adjusting entry ?#123;整記錄 tavpq.0O
adjustment ?#123;整 'gTb A?+@5
administration expense 管理費用 :[hgxJu+
advances 預付 y&?6FY
advertising expense 廣告費 '<ZlGFt'n
agency 代理 9.a3&*tV[
agent 代理人 K0}pi+=
agreement 契約 gT#&"aP5S
allotments 分配數 :uK?4
allowance 津貼 =A!@6Nw
amalgamation 合併 Q=/</|
amortization 攤銷 zhpt
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amortized cost 應攤成本 ](wvu(y\E
annuities 年金 C
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applied cost 已分配成本
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applied expense 已分配費用 PGLplXb#[S
applied manufacturing expense 己分配製造費用 |Y [wzDYV
apportioned charge 攤派費用 LRb{hUt=
appreciation 漲價 /M3Y~l$
article of association 公司章程 "6us#T
assessment 課稅 I~Zh@d%
assets 資產 .7.b:Dn0
attorney fee 律師費 &'
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audit 審計 |>tKq;/
auditor 審計員 vfE6Ggz
average 平均數 c%'RR?Tl
average cost 平均成本 :QB<?HaS'
bad debt 壞賬 s1h/}
balance 餘額 =W BTm
balance sheet 資產負債表 d[V;&U
bank account 銀行賬戶 C86J
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bank balance 銀行結存 Z
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bank charge 銀行手續費 @++.FEf
bank deposit 銀行存款 E~gyy]8&
bank discount 銀行貼現 obNqsyc77R
bank draft 銀行匯票 f'VX Y-
bank loan 銀行借款 l33Pm/V2?
bank overdraft 銀行透支 [`rba'
bankers acceptance 銀行承兌 -U/c\-~fU
bankruptcy 破產 fH> NJK;
bearer 持票人 %Cv D-![0
beneficiary 受益人 D~$r\]av
bequest 遺產 C@L$~iG
bill 票據 t`,`6@d
bill of exchange 匯票 Ko&>C_N
bill of lading 提單 twlk-2yT!
bills discounted 貼現票據
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bills payable 應付票據 #~l(]h@
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bills receivable 應收票據 T2!6(,
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board of directors 董事會 TG+VEL |T
bonds 債券 ~?Fp
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bonus 紅利 B9H@
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book value 賬面價值 bj"J'
bookkeeper 簿記員 7TDy.]
bookkeeping 簿記 Wu_kx2h
branch office general ledger 支店往來賬戶 L"j
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broker 經紀人 !qN||mCH
brought down 接前
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brought forward 接上頁 e^[H[d.WMC
budget 預算 $+3}po\
by-product 副產品 A3S<..g2
by-product sales 副產品銷售 YGPy
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capital 股本 L>a
capital income 資本收益 AbYqf%~7`l
capital outlay 資本支出 i2&ed_h<?
capital stock 股本 nC}6B).el
capital stock certificate 股票 pD01,5/
carried down 移後 +[tE ^`-F
carried forward 移下頁 [.S#rGYk
cash 現金 (3#Cl
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cash account 現金賬戶 mHBnC&-/
cash in bank 存銀行現金 f1 _<G
cash on delivery 交貨收款 tP2qK_\e=
cash on hand 庫存現金 ],JEBt
cash payment 現金支付 $[/&74#0HX
cash purchase 現購 m$W <
cash sale 現沽 .%Ta]!0
cashier 出?#123;員 6^"=dn6K
cashiers check 本票 /Ya_>+oo
certificate of deposit 存款單折 y?a
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certificate of indebtedness 借據 F>-B3x
certified check 保付支票 eL\;Nf+Zp
certified public accountant 會計師 yLdVd
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charges 費用 JA'h4AXk
charge for remittances 匯水手續費 sPMa]F(
charter 營業執照 7~GB;1n
chartered accountant 會計師 @g$Gti
chattles 動產 <p\6AnkMr
check 支票 IS#FiH
che stub 支票存根 {jho&Ai
closed account 己結清賬戶 n1&% e6XhO
closing 結算 G1"zElug
closing entries 結賬紀錄 X(\fN[;
closing stock 期末存貨 k25WucQ
closing the book 結賬 !2'jrJGc
columnar journal 多欄日記賬 l#H#+*F
combination 聯合 \CXQo4P
commission 佣金 $;/}?QY(
commodity 商品 bVL9vNK
common stock 普通股 {FIXc^m'
company 公司 k?z98 >4
compensation 賠償 2cq I[t@0
compound interest 複利 l*kPOyB
consignee 承銷人 V {pj~D.E
consignment 寄銷 DiEluA&w9
consignor 寄銷人 Jnna$6G)B
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 ]"1`+q6i
consolidation 合併 j^;I3_P
construction cost 營建成本 1Lg-.-V
construction revenue 營建收入 B,K>rCZ/
contract 合同 Fx
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control account 統制賬戶 )YX 'N<[
copyright 版權 >9q&PEc
corporation 公司 ;IVDr:
cost 成本 }p!HT6 tZ
cost accounting 成本會計 )~+ e`q
cost of labour 勞工成本 PB/IFsJ
cost of production 生產成本 9
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cost of manufacture 製造成本
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cost of sales 銷貨成本 VGceD$<
cost price 成本價格 eOXHQjuj
credit 貸方 <YOLx R
credit note 收款通知單 GW$.lo1|)
creditor 債權人 EvWzq%z
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crossed check 橫線支票 awOd_![c'
current account 往來活期賬戶 P#_sg0oJF
current asset 流動資產 i%g#+Gw
current liability 流動負債 't_[dSO
current profit and loss 本期損益 +> WM[o^I
debit 借方 E/09hD Q
debt 債務 )@L'wW
debtor 債務人 3q'&j,,^
deed 契據 >j'ZPwj^
deferred assets 遞延資產 ooV3gj4
deferred liabilities 遞延負債 qOUqs'7/]
delivery 交貨 baP^<w^
delivery expense 送貨費 CWNx4)ZGw
delivery order 出貨單 W3;#fa:[L
demand draft 即期匯票 ^~$)F_`"
demand note 即期票據 2con[!U
demurrage charge 延期費 qqu.EE
deposit 存款 `8I&7c
deposit slip 存款單 g =2Rqi5
depreciation 折舊 n#:N;T;\a
direct cost 直接成本 sL@U
direct labour 直接人工 :{ur{m5bX
director 董事 TzntO9P+
discount 折扣 Cf:#(D
discount on purchase 進貨折扣 i-'9AYyw
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