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。 6]mFw{6qn1
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acceptance 承兌 c:@lR/oe"
account 賬戶 F.DRGi.i
accountant 會計員 E[nJ'h<h
accounting 會計 "h84D&V
accounting system 會計制度 MIn6p
accounts payable 應付賬款 ^(:Z*+X~>
accounts receivable 應收賬款 v?)u1-V0
accumulated profits 累積利益 9P)28\4
adjusting entry ?#123;整記錄 >}p'E9J?r
adjustment ?#123;整
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administration expense 管理費用 =_@Q+N*]|(
advances 預付 6%^9`|3
advertising expense 廣告費 Vlka+$4!
agency 代理 4b}94e@(N
agent 代理人 FL /395 <:
agreement 契約 XSv)=]{
allotments 分配數 #6'+e35^ 8
allowance 津貼 ?%]?#4bkc
amalgamation 合併 4_i6qu(4
amortization 攤銷 z^YL$
amortized cost 應攤成本 t#eTn"
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annuities 年金 -:P`Rln
applied cost 已分配成本 / DC\F5 G
applied expense 已分配費用 {<k}U;uiO
applied manufacturing expense 己分配製造費用 <:YD.zAh|
apportioned charge 攤派費用 JKMcdD?'
appreciation 漲價 +'!4kwT R
article of association 公司章程 @&4s)&-F
assessment 課稅 AgU 7U/yk
assets 資產 K;NaiRP#k
attorney fee 律師費 2\'5LL3
audit 審計 A:JWUx
auditor 審計員 ,<cF<9h
average 平均數 l0sBXs`3b
average cost 平均成本 'y<<ce*
bad debt 壞賬 {-'S#04
balance 餘額 z"*$ .
balance sheet 資產負債表 giNyD4uO
bank account 銀行賬戶 M?FbBJ`sF
bank balance 銀行結存 $mF(6<w
bank charge 銀行手續費 n~e#Y<IP\1
bank deposit 銀行存款 eN?:3cP#l
bank discount 銀行貼現 GO|EeM!i
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bank draft 銀行匯票 3L5o8?[
bank loan 銀行借款 1(ud(8?|
bank overdraft 銀行透支 RO9oO7
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bankers acceptance 銀行承兌 ;xl_9Ht/
bankruptcy 破產 ]di9dLT
bearer 持票人 |-'.\)7:
beneficiary 受益人
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bequest 遺產 aN}l&4d
bill 票據 >8>}o4Q/X
bill of exchange 匯票 :
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bill of lading 提單 TXDb5ZCzM
bills discounted 貼現票據 9>1
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bills payable 應付票據 50Kv4a"
bills receivable 應收票據 "p[FFg
board of directors 董事會 wsg u# as|
bonds 債券 p#T^o]+
bonus 紅利 Pp9nilb_(
book value 賬面價值 (qQ|s@O
bookkeeper 簿記員 DX$zzf
bookkeeping 簿記 3~uWrZ.u
branch office general ledger 支店往來賬戶 RE?j)$y?`
broker 經紀人 OlJkyL8|
brought down 接前 F#az&
brought forward 接上頁 Db5y";T
budget 預算 *wY { ~zh
by-product 副產品 .^}
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by-product sales 副產品銷售 %!_%%p,f
capital 股本 hG3p"_
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capital income 資本收益 wzka4J {
capital outlay 資本支出 M^$liS.D
capital stock 股本 }s7ibm'
capital stock certificate 股票
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carried down 移後 &\_cU?0d
carried forward 移下頁 (H*d">`mz
cash 現金 .!&S{;Vv?W
cash account 現金賬戶 JL7"}^
cash in bank 存銀行現金 V,W":&!x
cash on delivery 交貨收款 ,svj(HP$
cash on hand 庫存現金 fsxZQ=-PW
cash payment 現金支付 Fm3f/]>k#_
cash purchase 現購 #P''
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cash sale 現沽 H|K}m,g
cashier 出?#123;員 oF(<}0Z
cashiers check 本票 OlV'#D
certificate of deposit 存款單折 fjh0Z i45
certificate of indebtedness 借據 E{-W#}#
certified check 保付支票 vMQvq9T}
certified public accountant 會計師 *k7vm%#ns
charges 費用 (6WSQqp
charge for remittances 匯水手續費 PilV5Gg
charter 營業執照 npW1Z3n
chartered accountant 會計師 <g^!xX<r?
chattles 動產 \s[/{3
check 支票 4GY:N6qe'
che stub 支票存根 )^ky @V
closed account 己結清賬戶 mu!hD^fw
closing 結算 {m&8Viq1
closing entries 結賬紀錄 %](H?'H
closing stock 期末存貨 ~D9VjXfL)
closing the book 結賬 -5Km9X8
columnar journal 多欄日記賬 +-|D$@8S
combination 聯合
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commission 佣金 U/|H%b
commodity 商品 SuHv{u45
common stock 普通股 &V
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company 公司 Nd"Rt
compensation 賠償 (M5{y`Kk
compound interest 複利 zJp@\Yo+
consignee 承銷人 #xopJa Y
consignment 寄銷 V@(7K0
consignor 寄銷人 aC&ZV}8of
consolidated balance sheet 合併資產負債表 DB^"iof
consolidated profit and loss account 合併損益表 @"`{gdB$
consolidation 合併 ?rD`'B
construction cost 營建成本 Jhyb{i8RR
construction revenue 營建收入 Y\qiYra
contract 合同 &y}nd
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control account 統制賬戶 y,*>+xk,
copyright 版權 /cy'% .!
corporation 公司 (j%d{y4
cost 成本 BE;J/
cost accounting 成本會計 iE
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cost of labour 勞工成本
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cost of production 生產成本 >}43xIRRCq
cost of manufacture 製造成本 4[ S0~O{r
cost of sales 銷貨成本 b
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cost price 成本價格 4<['%7U_[
credit 貸方 F=29"1 ._
credit note 收款通知單 xz+Y 1fYT
creditor 債權人 Y{ho[%
crossed check 橫線支票 o@o6<OP^
current account 往來活期賬戶 Y]5\%JR
current asset 流動資產 +b7}R7:AFH
current liability 流動負債 _Gf.1Bsf@S
current profit and loss 本期損益 fC2
debit 借方 [U]ouh)
debt 債務 :.-z) C}
debtor 債務人 GnE%C2L-
deed 契據 a:oZ5PX=
deferred assets 遞延資產 2 NgEzY5
deferred liabilities 遞延負債 .oJs"=h:m
delivery 交貨 1GnT^u y
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delivery expense 送貨費 ::y+|V/
delivery order 出貨單 *ay>MlcV2=
demand draft 即期匯票 brkR,(#L3
demand note 即期票據 )U`"3R
demurrage charge 延期費 {QTrH-C
deposit 存款 )V^J^1
deposit slip 存款單 &=sVq^d@qe
depreciation 折舊 qNhQ2x\
direct cost 直接成本 o@`&
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direct labour 直接人工 3 <V{.T
director 董事 qzVmsxBNP
discount 折扣 C
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discount on purchase 進貨折扣 ,KlTitJl\+
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