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。 |P"p/iY
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acceptance 承兌 s1eGItx[w
account 賬戶 ~~_!&
accountant 會計員 s-He
accounting 會計 *[e
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accounting system 會計制度 )Ekp <2B:0
accounts payable 應付賬款 ,\BGxGNAmV
accounts receivable 應收賬款 iYJzSVO
accumulated profits 累積利益 'v"{frh
adjusting entry ?#123;整記錄 _bO4s#yI
adjustment ?#123;整 T53|*~u
administration expense 管理費用 jHxg(]
advances 預付 q{W@J0U
advertising expense 廣告費 P7Ws$7x
agency 代理 A:3:Cr
agent 代理人 '}D$"2I*
agreement 契約 {T]^C
allotments 分配數 6^]Y])
allowance 津貼 tDl1UX
amalgamation 合併 ,
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amortization 攤銷 Z~VSWrw3
amortized cost 應攤成本 D#T1~r4
annuities 年金 XD8MF)$9
applied cost 已分配成本 p -=+i
applied expense 已分配費用 _O-ZII~
applied manufacturing expense 己分配製造費用 W7a
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apportioned charge 攤派費用
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appreciation 漲價 gt9{u"o
article of association 公司章程 S;vE%
assessment 課稅 ; c'9Xyl-
assets 資產 G6N$^HkW?
attorney fee 律師費 RfMrGC^?
audit 審計 R~
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auditor 審計員 ~
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average 平均數 sz' IGy%
average cost 平均成本 :h>d'+\
bad debt 壞賬 'Lw4jq
balance 餘額 7B`,q-x.
balance sheet 資產負債表 HrUQ X4
bank account 銀行賬戶 ptS1d$
bank balance 銀行結存 \k{UqU+s
bank charge 銀行手續費 l%?D%'afN
bank deposit 銀行存款 \#.@*?fk
bank discount 銀行貼現 ubn`w=w$
bank draft 銀行匯票 h]rF2 B
bank loan 銀行借款 H*DWDJxmV
bank overdraft 銀行透支 a$7}_kb
bankers acceptance 銀行承兌 vpy_piG|
bankruptcy 破產 K0#kW \4`
bearer 持票人 XCNfogl
beneficiary 受益人 Cz2OGM*mz?
bequest 遺產 u;xl}
bill 票據 ,7mR
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bill of exchange 匯票 eGZX6Q7m
bill of lading 提單 KKR@u(+"a
bills discounted 貼現票據 :HrD[KT
bills payable 應付票據 P&@:''
bills receivable 應收票據 P<+5So0
board of directors 董事會 8
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bonds 債券 GbC-6.~
bonus 紅利 6t0!a@t
book value 賬面價值 7gR8Wr ^
bookkeeper 簿記員 `.f
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bookkeeping 簿記 [TAW68f'
branch office general ledger 支店往來賬戶 !%' 1x2?
broker 經紀人 D}SYv})Ti
brought down 接前 ]&za^%q0&
brought forward 接上頁 lF]cUp#<
budget 預算 =)Cq
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by-product 副產品 !c`KzqP
by-product sales 副產品銷售 -
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capital 股本 &+?
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capital income 資本收益 i2ap]
capital outlay 資本支出 M
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capital stock 股本 D"WqJcDt
capital stock certificate 股票 lP>}9^7I!
carried down 移後 ~+1t3M e
carried forward 移下頁 oT7=
cash 現金 H[ 6L!
cash account 現金賬戶 @J~n$^ke
cash in bank 存銀行現金 =9UR~-`d\
cash on delivery 交貨收款 8Wn;U!qT
cash on hand 庫存現金 |=C&JA
cash payment 現金支付 3/P#2&jt
cash purchase 現購 WPBn?vb0<
cash sale 現沽 \Kph?l9Ww
cashier 出?#123;員 :` >|N|i
cashiers check 本票 b[Z5:[@\#
certificate of deposit 存款單折 j';V(ZY&BB
certificate of indebtedness 借據 RbUhLcG5
certified check 保付支票 8}/v[8p
certified public accountant 會計師 LRO'o{4$E
charges 費用 bT|NZ!V
charge for remittances 匯水手續費 R;9H`L/>
charter 營業執照 ?@U7tNI
chartered accountant 會計師 1Ih.?7}
chattles 動產 usb.cE3z
check 支票 u<x2"0f
che stub 支票存根 jseyT#2
closed account 己結清賬戶 f\sxx!kt
closing 結算 h_K(8{1
closing entries 結賬紀錄 t:tT Zh
closing stock 期末存貨 Nf0'>`/
closing the book 結賬 GzJLG=M
columnar journal 多欄日記賬 *={`
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combination 聯合 !xs.[&u8
commission 佣金 AtRu)v6r
commodity 商品 jk-hIl&
common stock 普通股 Qe=,EXf
company 公司 ^dB~#
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compensation 賠償 G[4TT#
compound interest 複利 &
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consignee 承銷人 UGuEZ-r
consignment 寄銷 c@RMy$RTF
consignor 寄銷人 {R[FwB^7wJ
consolidated balance sheet 合併資產負債表 n:zoN2lC
consolidated profit and loss account 合併損益表 (pBOv:6
consolidation 合併 nQuiRTU<
construction cost 營建成本 mQmn &
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construction revenue 營建收入 v)|[=
contract 合同 82%~WQnS
control account 統制賬戶 0-H! \
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copyright 版權 ]>R|4K_
corporation 公司 "(y",!U@
cost 成本 3L$_OXx
cost accounting 成本會計 8d9&LPv
cost of labour 勞工成本 B .p&,K
cost of production 生產成本 aC0[ OmbG
cost of manufacture 製造成本 `Tt}:9/3
cost of sales 銷貨成本 8H4"mxO
cost price 成本價格 &fJ92v?%^S
credit 貸方 qms+s~oA
credit note 收款通知單
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creditor 債權人 ]>fAV(ix
crossed check 橫線支票 C3kxw1*
current account 往來活期賬戶 |;2Y|>=
current asset 流動資產 l2uh"!
current liability 流動負債 +]|aACt]
current profit and loss 本期損益 Js7(TFQE
debit 借方 X
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debt 債務 6~8
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debtor 債務人 5b
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deed 契據 "dfq
deferred assets 遞延資產 T"1H%65`V
deferred liabilities 遞延負債 oJC-?
delivery 交貨 K8NoY6
delivery expense 送貨費 [(v?Z`cX\
delivery order 出貨單 WF0%zxg ]
demand draft 即期匯票 cU8Rm\?
demand note 即期票據 ;-p1z%
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demurrage charge 延期費 ' uvTOgP,
deposit 存款 }ge~Nu>w
deposit slip 存款單 7'wt
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depreciation 折舊 +
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direct cost 直接成本 w~J 7|8Y
direct labour 直接人工 n>]`8+a~%X
director 董事 68ce+|
discount 折扣 vK2sj1Hzr
discount on purchase 進貨折扣 (.Hiee43
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