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。 \mDBOC0eK
td(4Fw||1y
acceptance 承兌 ~3qt<"
account 賬戶 #>O>=#Q
accountant 會計員 v42Z&PO
accounting 會計 "$PX[:
accounting system 會計制度 T&s}~S=m
accounts payable 應付賬款 f}VIkx]X"
accounts receivable 應收賬款 zAO|{m<A2
accumulated profits 累積利益 9AHxa
adjusting entry ?#123;整記錄 &``nYI g/
adjustment ?#123;整 aX|LEZ;D>
administration expense 管理費用 3}2a3)
advances 預付 O@sJ#i>
advertising expense 廣告費 6Wc'5t3
agency 代理 (GbZt{.
agent 代理人 -)p| i~j^A
agreement 契約 Rge\8H/z
allotments 分配數 Qk`LBvg1
allowance 津貼 Gw?$.@L'I6
amalgamation 合併 */A ~lR|
amortization 攤銷 ZMmf!cKY:'
amortized cost 應攤成本 ==Bxv:6
annuities 年金
peGh-
applied cost 已分配成本 7r wNjY#
applied expense 已分配費用 `E-cf 7%
applied manufacturing expense 己分配製造費用 X"O^4MnvI
apportioned charge 攤派費用 : 5<u!-}
appreciation 漲價 jt6,id)&
article of association 公司章程 _A,mY6*
assessment 課稅 >IE`, fe
assets 資產 +/DT#}JE
attorney fee 律師費 }<g-0&GLm
audit 審計 Y@Ti2bI`v
auditor 審計員 C,nU.0
average 平均數 b]@@x;v$@
average cost 平均成本 f%Vdao[
bad debt 壞賬 GKa_6X_
balance 餘額 ?qR11A};tG
balance sheet 資產負債表 j2Uu8.8d
bank account 銀行賬戶 S)vNWBO
bank balance 銀行結存 qfsu# R
bank charge 銀行手續費 B),Z*lpC
bank deposit 銀行存款 %M
u$0~ct"
bank discount 銀行貼現 L5A?9zum/!
bank draft 銀行匯票 ioJr2wq6
bank loan 銀行借款 )_\q)t"=
bank overdraft 銀行透支 ZA.i\
;2
bankers acceptance 銀行承兌 1cY,)Z%l #
bankruptcy 破產 a F%V
bearer 持票人 {q|Om
?@
beneficiary 受益人 Bf{c4YiF
bequest 遺產 K5EU?J&
bill 票據 22r$Ri_>
bill of exchange 匯票 tLo_lLn*~%
bill of lading 提單 &AhkP=Yw
bills discounted 貼現票據 z 3N'Xk
bills payable 應付票據 iuS*Vw
bills receivable 應收票據 8N9X1Mb|
board of directors 董事會 d.t$VRO
bonds 債券 m+9~f_}
bonus 紅利 ,8Q&X~$rY
book value 賬面價值 eG
j[%
pk
bookkeeper 簿記員 E>Lgf&R#W
bookkeeping 簿記 V3q[ #.o
branch office general ledger 支店往來賬戶 .+$ox-EK8
broker 經紀人 R;`C;Rbf
brought down 接前 ^]ig*oS\`
brought forward 接上頁 0*XCAnJ^_
budget 預算 (.N!(;G
by-product 副產品 7j8Ou3
by-product sales 副產品銷售 <T+{)FV
capital 股本 ']DUCu
capital income 資本收益 .vWwYG
capital outlay 資本支出 ?OF9{$m3?
capital stock 股本 6gTc)rhRT
capital stock certificate 股票 Sgq?r-Q.
carried down 移後 }b=Cv?Zg$m
carried forward 移下頁 !?5YXI,
cash 現金 <Xl/U^B
cash account 現金賬戶 VQl(5
\6O
cash in bank 存銀行現金 olca
Z
cash on delivery 交貨收款 2+cpNk$
cash on hand 庫存現金 w'7=CzfYn
cash payment 現金支付 B<oBo&uA
cash purchase 現購 vXT>Dc2\!
cash sale 現沽 MkX=34oc^
cashier 出?#123;員 /a?qtRw
cashiers check 本票 |ZtNCB5{^j
certificate of deposit 存款單折 (Fs{~4T
certificate of indebtedness 借據 U
sq.'y/o
certified check 保付支票 tZan1C%p>
certified public accountant 會計師 W.Z`kH *B
charges 費用 &l?AC%a5
charge for remittances 匯水手續費 !q5qA*
charter 營業執照 aDda&RM
chartered accountant 會計師 t$g@+1p4
chattles 動產 5]~451
check 支票 BV=~!tsl
che stub 支票存根 'b:e8m
closed account 己結清賬戶 HMmB90P`
closing 結算 '^%k TNn
closing entries 結賬紀錄 s"B2Whe
closing stock 期末存貨 Kjt\A]R%
closing the book 結賬 -rlCE-S
columnar journal 多欄日記賬 RAj>{/E#W
combination 聯合 ZY=a[K
commission 佣金 FwUgMR*xq
commodity 商品 I`;SA~5
common stock 普通股 y~^-I5!_ u
company 公司 <h%I-e6
compensation 賠償 {Bz E
compound interest 複利 il% u)NN
consignee 承銷人 M< /
consignment 寄銷 q![`3m-d.
consignor 寄銷人 AK(x;4
consolidated balance sheet 合併資產負債表 :B:6ezDF6
consolidated profit and loss account 合併損益表 (9Q@I8}Iy
consolidation 合併 n+ S&[Y
construction cost 營建成本 z]R%'LGu
construction revenue 營建收入 ?OS0.
contract 合同 H{hzw&dZ<P
control account 統制賬戶 '^M.;Giz
copyright 版權 fwNj@fl_,e
corporation 公司 5i+cjT2
cost 成本 LB`{35b-
cost accounting 成本會計 yt<h!k$ _P
cost of labour 勞工成本 i!)\m0Wm
cost of production 生產成本 m UUNR,
cost of manufacture 製造成本 ><I{R|bC
cost of sales 銷貨成本 )3k?{1:
cost price 成本價格 #mkf2Z=t-
credit 貸方 |Wr$5r
credit note 收款通知單 bvS6xU-
J
creditor 債權人 ih-J{1
crossed check 橫線支票 sLUOs]cj
current account 往來活期賬戶 Xyr'rm5+b
current asset 流動資產 " =6kH,
current liability 流動負債 L~AU4Q0o
current profit and loss 本期損益 rn/~W[
debit 借方 gloJ;dEB
debt 債務 QJ!2Vw4K
debtor 債務人 N(V_P[]"*,
deed 契據
\440gH`
deferred assets 遞延資產 OrwVRqW-z
deferred liabilities 遞延負債 OY8P
delivery 交貨 Jj?HOtaM
delivery expense 送貨費 AEkjy h\
delivery order 出貨單 f-p$4%(
demand draft 即期匯票 :C2
@!W
z
demand note 即期票據 iBI->xU[U
demurrage charge 延期費 voQJ
!h1
deposit 存款 Ft38)T"2R\
deposit slip 存款單 +lb&_eD
depreciation 折舊 B<i(Y1n[
direct cost 直接成本 LI].*n/v
direct labour 直接人工 xkv%4H>
director 董事 !o1IpTN
discount 折扣 4:-x!lt
discount on purchase 進貨折扣 +P8CC fPu
huW,kk<]y