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。 mF@)l]UZ'
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acceptance 承兌 aYBc
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account 賬戶 K4{1}bU{>
accountant 會計員 b":3J)Y6.
accounting 會計
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accounting system 會計制度 p /x]
accounts payable 應付賬款 3rUuRsXn
accounts receivable 應收賬款 JSAbh\Mq6
accumulated profits 累積利益 'T7=.Hq<4
adjusting entry ?#123;整記錄 a
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adjustment ?#123;整 /|HVp
administration expense 管理費用 z87_/(nu
advances 預付 Wt ,
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advertising expense 廣告費 _?YP0GpU
agency 代理 ~hk;OB;
agent 代理人 L6ifT`;T
agreement 契約 b)e';M
allotments 分配數 Z.iQm{bI
allowance 津貼 ;
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amalgamation 合併 O
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amortization 攤銷 *\M$pUS{
amortized cost 應攤成本 'WC>
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annuities 年金 B9[eLh
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applied cost 已分配成本 0&@pD`K e
applied expense 已分配費用 !=f$
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applied manufacturing expense 己分配製造費用 \@KK X
apportioned charge 攤派費用 w9W0j
appreciation 漲價 \d&/,?,Ey
article of association 公司章程 RY4b<i3
assessment 課稅 /KCJ)0UU
assets 資產 $}TK,/W
attorney fee 律師費 ^hN.FIzM
audit 審計 kYl')L6
auditor 審計員 l?rT_uO 4
average 平均數 ' thEZ
average cost 平均成本 qVidubsW
bad debt 壞賬 I.qP$ j
balance 餘額 yW!+:y_N_
balance sheet 資產負債表 K@0/iWm*
bank account 銀行賬戶 2=[de Qs
bank balance 銀行結存 }iZ>Gm'5
bank charge 銀行手續費 ifYC&5}SI
bank deposit 銀行存款 =/6rX"\P
bank discount 銀行貼現 +,H6)'#Z
bank draft 銀行匯票 @TWt M#
bank loan 銀行借款 :9=J=G*
bank overdraft 銀行透支 KXtc4wra
bankers acceptance 銀行承兌 S7A[HG;
bankruptcy 破產 OS
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bearer 持票人 r'GD
beneficiary 受益人 F-g7*
bequest 遺產 `Qg#`
bill 票據 fho$:S
bill of exchange 匯票 =D"H0w <zw
bill of lading 提單 >.fN@8[
bills discounted 貼現票據 Z
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bills payable 應付票據 bB#6Xx
bills receivable 應收票據 )RFE<
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board of directors 董事會 gEBwn2
bonds 債券 uINm>$G,5
bonus 紅利 .AzGPcJY
book value 賬面價值 ! 54(K6a[
bookkeeper 簿記員 =q4QBAW
bookkeeping 簿記 }_A#O|dxO
branch office general ledger 支店往來賬戶 SjZ?keKZ
broker 經紀人 ?d?
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brought down 接前 J6s55
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brought forward 接上頁 ?Ww\D8yV&
budget 預算 c[DC
by-product 副產品 @NY$.K#]
by-product sales 副產品銷售 qUMM}ls
capital 股本 }"{NW!RfP
capital income 資本收益 vcsMU|GGh
capital outlay 資本支出 &7gE=E(M
capital stock 股本 %L^S;v3
capital stock certificate 股票 ,XZ[L?
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carried down 移後 N-+`[8@(P<
carried forward 移下頁 h>l
cash 現金 \qU .?V[2
cash account 現金賬戶 ic+tn9f\
cash in bank 存銀行現金 luEP5l2&
cash on delivery 交貨收款 *"%MT:
cash on hand 庫存現金 aKly1G
cash payment 現金支付 Hsoe?kUHF
cash purchase 現購 OSvv\3=
cash sale 現沽 *Y2d!9F}Sa
cashier 出?#123;員 u}[Z
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cashiers check 本票 l*l(QvN_
certificate of deposit 存款單折 TAbC-T.EV
certificate of indebtedness 借據 j})6O! L.
certified check 保付支票 m>@$T
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certified public accountant 會計師 F
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charges 費用 lIN`1vX(
charge for remittances 匯水手續費 wN])"bmB
charter 營業執照 X5@rPGc
chartered accountant 會計師 o~Im5j],*
chattles 動產 #\&jM
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check 支票 o,fB
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che stub 支票存根 _a"\g9{%*
closed account 己結清賬戶 e:BKdZGW
closing 結算 Ve4!MM@ti
closing entries 結賬紀錄 );$L#XpB
closing stock 期末存貨 _~M*XJ] `
closing the book 結賬
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columnar journal 多欄日記賬 #eqy!QdePf
combination 聯合 [-@Lbu-|
commission 佣金 ZW}0{8Dk
commodity 商品 C#5z!z/:%
common stock 普通股 0!n6tz lT
company 公司 t._W643~
compensation 賠償 ;UU+:~
compound interest 複利 v:YW[THre
consignee 承銷人 D/CSR=b
consignment 寄銷 r+BPz%wM=O
consignor 寄銷人 \pzqUTk
consolidated balance sheet 合併資產負債表 ]JeA29
consolidated profit and loss account 合併損益表 C^po*(W6
consolidation 合併 RhG9Xw9
construction cost 營建成本
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construction revenue 營建收入 pP&TFy#G+'
contract 合同 -Kj^ l3w
control account 統制賬戶 ( _ZOUMe
copyright 版權 g`jO
corporation 公司 pZ/aZg1Ld
cost 成本 e+z_Rj%Y;I
cost accounting 成本會計 :bL
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cost of labour 勞工成本 xj/ +Z!,9
cost of production 生產成本 0
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cost of manufacture 製造成本 -Fodqq@,
cost of sales 銷貨成本 R}Ih~zw
cost price 成本價格 9HlRf6S
credit 貸方 Y5~_y?BX
credit note 收款通知單 :[iWl8
creditor 債權人 ZJ} V>Bu-
crossed check 橫線支票 ,%+i}H,3
current account 往來活期賬戶 d/8I&{.
current asset 流動資產 r/E;tm[\
current liability 流動負債 Qwn/
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current profit and loss 本期損益
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debit 借方 j*m7&wOE
debt 債務 ;Cdrjx
debtor 債務人 :XK.A
deed 契據 We#u-#k_O
deferred assets 遞延資產 .17WF\1HC.
deferred liabilities 遞延負債 :7t~p
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delivery 交貨 R 2uo ZA,
delivery expense 送貨費 n|vIo)
delivery order 出貨單 QvK-3w;=
demand draft 即期匯票 (~Pb,Q
demand note 即期票據 \gRX:i#n
demurrage charge 延期費 ZqQJFyV*
deposit 存款 LYPjdp2>"o
deposit slip 存款單 c|[:vin
depreciation 折舊 @Y'BqDFlZ
direct cost 直接成本 !HM|~G7
direct labour 直接人工 [kx_Izi/T
director 董事 H gMLh*
discount 折扣 oagxTFh8~
discount on purchase 進貨折扣 Ey$J.qw3
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