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。 _I3v"d
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acceptance 承兌 G;[O~N3n.
account 賬戶 4b,+;
accountant 會計員 Hr7pcz/#l
accounting 會計 5'V-Ly)*%
accounting system 會計制度 %]4=D)Om
accounts payable 應付賬款 LCzeE7x
accounts receivable 應收賬款 >vYb'%02
accumulated profits 累積利益 u~JR]
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adjusting entry ?#123;整記錄 ]n"U])pJd
adjustment ?#123;整 > sQ&5-i
administration expense 管理費用 B&1E&Cv_8
advances 預付 {.;qz4d`
advertising expense 廣告費 >#g
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agency 代理 lOe|]pQ.,
agent 代理人 t.
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agreement 契約 w-NTw2x,&
allotments 分配數 PY3bn).uR
allowance 津貼 KDV.ZSF7
amalgamation 合併
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amortization 攤銷 BJ'pe[Xa5
amortized cost 應攤成本 F!4V!VWA}
annuities 年金 |b^UPrz)VS
applied cost 已分配成本 %""h:1/S
applied expense 已分配費用 %q9"2]
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applied manufacturing expense 己分配製造費用 2|WM?V&
apportioned charge 攤派費用 R(8?9-w
appreciation 漲價 Zu>-y#Bw
article of association 公司章程 m~P30)
assessment 課稅 !;d>}iE
assets 資產 ]$sb<o
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attorney fee 律師費 O?"uM >r
audit 審計 s aHY9{)
auditor 審計員 D:z_FNN
average 平均數 A;&YPHB
average cost 平均成本 gf9U<J#&C
bad debt 壞賬 0L ,!o[L*
balance 餘額 \IudS{
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balance sheet 資產負債表 o61rTj
bank account 銀行賬戶 >El]5M7h7
bank balance 銀行結存 ~_F;>N~
bank charge 銀行手續費 cD)9EFo
bank deposit 銀行存款 bu $u@:q 6
bank discount 銀行貼現 /& c2y=/'C
bank draft 銀行匯票 4PkKL/E
bank loan 銀行借款 .)p%|A#^
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 _IV!9 JL
bankruptcy 破產 kg7bZ
bearer 持票人 n6M #Xc'JA
beneficiary 受益人 ^K_FGE0ec
bequest 遺產 v]H9`s#,
bill 票據 X=lsuKREZ
bill of exchange 匯票 rl$"~/ oz
bill of lading 提單 ,S<) )
bills discounted 貼現票據 )l!`k
bills payable 應付票據 ZitmvcMk
bills receivable 應收票據 >ke.ZZV?
board of directors 董事會 ]>*VEe}hJ
bonds 債券 qdmAkYU
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bonus 紅利 Dsc0;7~6
book value 賬面價值 /0fHkj/J=B
bookkeeper 簿記員 kt\,$.v8
bookkeeping 簿記 b?lRada{I
branch office general ledger 支店往來賬戶 9k6/D.Dz
broker 經紀人 euRKYGW
brought down 接前 W,H=K##6<
brought forward 接上頁 Ht/#d6cQ
budget 預算 ~{-Ka>A
by-product 副產品 3;wiwN'
by-product sales 副產品銷售 1CSGG'J]E
capital 股本 j8PeO&n>
capital income 資本收益 9}Z;(,6/.\
capital outlay 資本支出 j {2 0
capital stock 股本 _5(1T%K)
capital stock certificate 股票 P/^@t+KC
carried down 移後 UIg?3J}R
carried forward 移下頁 F< 5kcu#iL
cash 現金 jvD_{r
cash account 現金賬戶 ~RwoktO
cash in bank 存銀行現金 aJF/y3
cash on delivery 交貨收款 *QIYq
cash on hand 庫存現金 J4U_utp
cash payment 現金支付 3/
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cash purchase 現購 8bs' Ek{'o
cash sale 現沽 ?D_iib7
cashier 出?#123;員 TX@ed
cashiers check 本票 a#[gNT~[
certificate of deposit 存款單折 $<C",&
certificate of indebtedness 借據 uudd'L
certified check 保付支票 2Oyw#1tdn
certified public accountant 會計師 "L1LL
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charges 費用 5K682+^5
charge for remittances 匯水手續費 C!9mygI
charter 營業執照 skTaIGRL
chartered accountant 會計師 f&$;iE
chattles 動產 !$ii*}
check 支票 ?EPHq,
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che stub 支票存根 $sg- P|Wo
closed account 己結清賬戶 "UhE'\()
closing 結算 (: kn)
closing entries 結賬紀錄 0dS (g&ZR
closing stock 期末存貨 h&v].l
closing the book 結賬 }R5EuR m\
columnar journal 多欄日記賬 ,
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combination 聯合 <Kr`R+Q$DN
commission 佣金 eT5IL(mH
commodity 商品 ycki0&n3
common stock 普通股 a}|<*!4zUQ
company 公司 ' S,g3
compensation 賠償 {D(l#;,iX2
compound interest 複利 *B{]
consignee 承銷人 ;mz#$"(
consignment 寄銷 2Q@Jp`#,4
consignor 寄銷人 S?a4IK
consolidated balance sheet 合併資產負債表 9^N(s7s
consolidated profit and loss account 合併損益表 |8[!`T*s
consolidation 合併 cXf/
construction cost 營建成本 +Zr~mwM=x
construction revenue 營建收入 w9RBT(u
contract 合同 Z)=S>06X Q
control account 統制賬戶 :pz@'J
copyright 版權 |;t{L^
corporation 公司 )+8r$ i
cost 成本 R+e)TR7+
cost accounting 成本會計 qdKqc,R1{
cost of labour 勞工成本 Ie=gI+2
cost of production 生產成本 xx7&y!_
cost of manufacture 製造成本 fkX86
cost of sales 銷貨成本 kq?:<!z
cost price 成本價格 $)PS#ND&
credit 貸方 ;#IrHR*Bk
credit note 收款通知單 K3h7gY| .
creditor 債權人 F1B/cd
crossed check 橫線支票 +F-Y^):
current account 往來活期賬戶 4${3e
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current asset 流動資產 iQG]v[$
current liability 流動負債 _y>d
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current profit and loss 本期損益 `'3 De(
debit 借方 5WxNH}{
debt 債務 <gH-`3J6
debtor 債務人 +opym
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deed 契據 C"0
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deferred assets 遞延資產 FV
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deferred liabilities 遞延負債 $v e$Sq
delivery 交貨 6-/W4L)?>
delivery expense 送貨費 KydAFxUb
delivery order 出貨單 I?%q`GyP5
demand draft 即期匯票 "iX\U'`
demand note 即期票據 |JWYsqJ0U
demurrage charge 延期費 kRb JK
deposit 存款 Otq1CD9
deposit slip 存款單 g+QIhur
depreciation 折舊 I5g|)Y Q
direct cost 直接成本 BI*0JK
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direct labour 直接人工 /n>vPJvz
director 董事 1{d;Ngx
discount 折扣 #r?[@aJ
discount on purchase 進貨折扣 )8}k.t>'s
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