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。 5P\>$N1p
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acceptance 承兌 Jz`jN~
account 賬戶 ;&&<zWq3h
accountant 會計員 ,gVVYH?qR
accounting 會計 3_)I
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accounting system 會計制度 QcL@3QC
accounts payable 應付賬款 rS_G;}Zr
accounts receivable 應收賬款 9s^$tgH
accumulated profits 累積利益 t|i NSy3
adjusting entry ?#123;整記錄 K>DN6{hnV;
adjustment ?#123;整 d5l42^Z
administration expense 管理費用 /eQAGFG
advances 預付 d$3rcH1
advertising expense 廣告費 Ncz4LKzt
agency 代理 ri{*\LV*@
agent 代理人 ;stuTj@vH
agreement 契約 ByY2KJ7
allotments 分配數 ]gq)%T]
allowance 津貼 i]r(VKX
amalgamation 合併 $XhMI;h
amortization 攤銷 N1ipK9a
amortized cost 應攤成本 "@&TC"YG0
annuities 年金 !:|*!
applied cost 已分配成本 hN2A%ds*(j
applied expense 已分配費用 Z6zV 9hn
applied manufacturing expense 己分配製造費用 J=^IS\m
apportioned charge 攤派費用 !G3AD3
appreciation 漲價 R'v~:wNTNs
article of association 公司章程 =sYI
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assessment 課稅 P~trxp=k
assets 資產 J,?#O#j
attorney fee 律師費 z?\it(
audit 審計 j+_fHADq
auditor 審計員 -'$ob~*
average 平均數 G]>yk_#/\U
average cost 平均成本 BTkx}KK
bad debt 壞賬 >>7m'-k%D
balance 餘額 5[qx5|O
balance sheet 資產負債表 n@e|PWu
bank account 銀行賬戶 3Z)vJC9'
bank balance 銀行結存 9T;l*
bank charge 銀行手續費 8-vNXvl
bank deposit 銀行存款 6v-2(Y
bank discount 銀行貼現 .=b)Ae c
bank draft 銀行匯票 &_6B{Q
bank loan 銀行借款 S1$&
bank overdraft 銀行透支 zQ eXN7$
bankers acceptance 銀行承兌 o@\q 6xl.
bankruptcy 破產 -,xsUw4
bearer 持票人 0wl31k{
beneficiary 受益人 g60rm1b
bequest 遺產 Qgv-QcI{
bill 票據 dJg72?"ka
bill of exchange 匯票 _EZrZB
bill of lading 提單 c/}bx52>u
bills discounted 貼現票據 qxwD4L`S
bills payable 應付票據 Q_R&+@ju
bills receivable 應收票據 T*C]:=)
board of directors 董事會 D(S^g+rd
bonds 債券 ;-sF%c
bonus 紅利 b{d@:"
book value 賬面價值 UG9 Ha
bookkeeper 簿記員 3m`y?Dd
bookkeeping 簿記 l7JY`x
branch office general ledger 支店往來賬戶 A0Hs d
broker 經紀人 a)8M'f_z
brought down 接前 =:
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brought forward 接上頁 X6@G)68
budget 預算 ny~~xQ"
by-product 副產品 bc|DC,n?
by-product sales 副產品銷售 Q|o~\h<
capital 股本 {*PB+WGe
capital income 資本收益 a2un[$Jq`
capital outlay 資本支出 oW/ #/;|`
capital stock 股本 %,*{hhfu
capital stock certificate 股票 h|1 /Q
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carried down 移後 5Y97?n+6
carried forward 移下頁 :>g*!hpb
cash 現金 `=3:*.T*
cash account 現金賬戶 pTJJ.#$CEF
cash in bank 存銀行現金 `H6kC$^Ofx
cash on delivery 交貨收款 ;HeUD5Nt6F
cash on hand 庫存現金 ZjXpMx,
cash payment 現金支付 tcf>9YsOr
cash purchase 現購 9rmOf Jo:
cash sale 現沽 wg=ge]E5
cashier 出?#123;員 L
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cashiers check 本票 +H~
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certificate of deposit 存款單折 ZK@ENfG
certificate of indebtedness 借據 8?O6IDeW
certified check 保付支票 G? "6[w/p
certified public accountant 會計師 Ytnk^/Z1L
charges 費用 xeX Pc7JG
charge for remittances 匯水手續費 rBZ0(XSZQ
charter 營業執照 2 -uL
chartered accountant 會計師 0)'^vJe
chattles 動產 /r Hd9^Y
check 支票 &pD6Qq
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che stub 支票存根 -P<e-V%<
closed account 己結清賬戶 AVA
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closing 結算 +idj,J|
closing entries 結賬紀錄 yb#NB)+E@
closing stock 期末存貨 t .&YD x
closing the book 結賬 O#E]a<N`
columnar journal 多欄日記賬 q(J3fjY)
combination 聯合 8`*Wl;9u
commission 佣金 _kb
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commodity 商品 Bp`?inKBOd
common stock 普通股 %_!YonRY|X
company 公司 T^ ^o
compensation 賠償 pN"d~Z8
compound interest 複利 N4Z%8:"pj
consignee 承銷人 k!K}<sX2
consignment 寄銷 LuB-9[^<
consignor 寄銷人 uFIr.U$V
consolidated balance sheet 合併資產負債表 d3AOuVUf
consolidated profit and loss account 合併損益表 geL)v7t+#
consolidation 合併 kckWBL
construction cost 營建成本 eEkFZx
construction revenue 營建收入 0S0 ?\r
contract 合同 l Ud/^u`
control account 統制賬戶 H\7Qf8s|{
copyright 版權 vl
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corporation 公司 HgP9evz,0
cost 成本 c@%:aiEl
cost accounting 成本會計 $UAmUQg)}_
cost of labour 勞工成本 ,25Qhz]
cost of production 生產成本 :e5)Q=lX
cost of manufacture 製造成本 i:wTPR
cost of sales 銷貨成本 WUSkN;idVG
cost price 成本價格 SNB>
credit 貸方 v_PhJKE
credit note 收款通知單 'Jww}^h1
creditor 債權人 QXnL(z
crossed check 橫線支票 `w1|(Sk$h
current account 往來活期賬戶 L<encPJt
current asset 流動資產 f:gXXigY,
current liability 流動負債 X|)Ox
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current profit and loss 本期損益 )pV5l|`
debit 借方 ixZ w;+h
debt 債務
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debtor 債務人 w:P$S
deed 契據 4hep1Kz%
deferred assets 遞延資產
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deferred liabilities 遞延負債 #wL}4VN
delivery 交貨 h\ema|
delivery expense 送貨費 s_A<bW566F
delivery order 出貨單 [!B($c|\
demand draft 即期匯票 R87-L*9B^0
demand note 即期票據 /l -lkG5
demurrage charge 延期費 e$M \HPc
deposit 存款 lL.3$Rp;
deposit slip 存款單 3>Ts7
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depreciation 折舊 fJ_d,4
direct cost 直接成本 hiWfVz{~
direct labour 直接人工 #E%0 o
director 董事 47b=>D8
discount 折扣 %y{#fZHc
discount on purchase 進貨折扣 !sA[
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