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。
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acceptance 承兌 VTe.M[:
account 賬戶 #A <1aQ
accountant 會計員 I6OSC&A`
accounting 會計 9]_GNk-D
accounting system 會計制度 oJaAM|7uv
accounts payable 應付賬款 p4/$EPt)lY
accounts receivable 應收賬款 nx4P^PC
accumulated profits 累積利益 WBppKj_M
adjusting entry ?#123;整記錄 H)J
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adjustment ?#123;整 L{ ^4DznI
administration expense 管理費用 xDrV5bg
advances 預付 5A_4\YpDR
advertising expense 廣告費 lQt% Qx
agency 代理 @sf90&f
agent 代理人 )}X5u%woV
agreement 契約 6`puTL?
allotments 分配數 f?0s &Xo
allowance 津貼 j.c8}r&
amalgamation 合併 ~oi_r8K
amortization 攤銷 ^Qh-(u`
amortized cost 應攤成本 8l xY]UT
annuities 年金 Ge}$rLu]0
applied cost 已分配成本 shi
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applied expense 已分配費用 0P 5BArJ?
applied manufacturing expense 己分配製造費用 A_r<QYq0|
apportioned charge 攤派費用 0U&dq#
appreciation 漲價 P79R~m`
article of association 公司章程 |6B6?'
assessment 課稅 Xm[Czd]%
assets 資產 -l.pA(O
attorney fee 律師費 r<FQX3
audit 審計 [n:PNB
auditor 審計員 6 /y*2z;
average 平均數 $j`<SxJ>
average cost 平均成本 )W9_qmYd"
bad debt 壞賬 Tt6{WDscZ
balance 餘額 1~qm+n
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balance sheet 資產負債表 {,V$
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bank account 銀行賬戶 u:4["ViC
bank balance 銀行結存 DPPS?~Pq
bank charge 銀行手續費 U1^l+G^,~
bank deposit 銀行存款 2YIF=YWO},
bank discount 銀行貼現 0(TvQ{
bank draft 銀行匯票 Iu6W=A
bank loan 銀行借款 L[]^{ O
bank overdraft 銀行透支 $HRed|*.C
bankers acceptance 銀行承兌 W'G{K\(/
bankruptcy 破產 rsSue_Q
bearer 持票人 U(3(ZqP
beneficiary 受益人 ?Y!^I2Y6
bequest 遺產 k|ip?O
bill 票據 "8t\MKt(
bill of exchange 匯票 aiR5/
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bill of lading 提單 4I.1D2 1jA
bills discounted 貼現票據 *SGlqR['\e
bills payable 應付票據 k.>6nho`TV
bills receivable 應收票據 e-!?[Ujv*%
board of directors 董事會 <[8@5 ?&&
bonds 債券 5byeWH0n3
bonus 紅利 ,Qo}J@e
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book value 賬面價值 E(/ sXji!
bookkeeper 簿記員 o>K &D$J;O
bookkeeping 簿記 #L1>dHhat
branch office general ledger 支店往來賬戶 .WO/=#O
broker 經紀人 p)z-W(
brought down 接前 qp1\I$Y
brought forward 接上頁 E.#6;HHzN
budget 預算 ^teaJ y%
by-product 副產品 Gx;xj0-"
by-product sales 副產品銷售 d"!yD/RD
capital 股本 ^cb)f_
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capital income 資本收益 u
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capital outlay 資本支出 ~1d!hq?/q
capital stock 股本 Q%M_
capital stock certificate 股票 i?W]*V~ply
carried down 移後
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carried forward 移下頁 #jgqkMOd,j
cash 現金 E4i@|jE~)
cash account 現金賬戶 aYBTrOd z
cash in bank 存銀行現金 skK*OO2-
cash on delivery 交貨收款 Ik-oI=>.
cash on hand 庫存現金 6ZTaQPtm
cash payment 現金支付 ,$PFI(Whk
cash purchase 現購 U%n,XOJ
cash sale 現沽 cLHF9B5
cashier 出?#123;員
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cashiers check 本票 +0U
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certificate of deposit 存款單折 Wv NI=>
certificate of indebtedness 借據 ,P!D-MN$V
certified check 保付支票 A ~XOK;sB
certified public accountant 會計師 qdO[d|d
charges 費用 ,y%ziay
charge for remittances 匯水手續費 !4pr{S
charter 營業執照 G#'Q~N
chartered accountant 會計師 ?Oqzd$-
chattles 動產 0 S2v"(_T
check 支票 }!=gP.Zu^
che stub 支票存根 j;G[%gi6{
closed account 己結清賬戶 Q;Q%SI`yT
closing 結算 tw-fAMwU
closing entries 結賬紀錄 )ib7K1GJ
closing stock 期末存貨 u8^Y,LN
closing the book 結賬 HIsB
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columnar journal 多欄日記賬 6SV7\,2M
combination 聯合 PaxK^*
commission 佣金 F G3Sk!O6
commodity 商品 x'zihDOI
common stock 普通股 U @)
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company 公司
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compensation 賠償 V0s,
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compound interest 複利 8H7O/n
consignee 承銷人 k06xz#pL
consignment 寄銷 ?Q;kZmQl
consignor 寄銷人 B( 8mH
consolidated balance sheet 合併資產負債表 8.[&wyU
consolidated profit and loss account 合併損益表 yAAG2c4(
consolidation 合併 M5F(<,n;
construction cost 營建成本 eQ$e*|}"m
construction revenue 營建收入 J"5jy$30'$
contract 合同
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control account 統制賬戶 z;[gEA+I
copyright 版權 :Jjw"}SfK#
corporation 公司 G5Je{N8W
cost 成本 (1rJFl!
cost accounting 成本會計 5GaoJ v
cost of labour 勞工成本 {=s:P|ah
cost of production 生產成本 8W;xi:CC
cost of manufacture 製造成本 E2kW=6VO>|
cost of sales 銷貨成本 phr2X*Z/)Y
cost price 成本價格 0r0c|*[+4z
credit 貸方 hHCzj*5
credit note 收款通知單 8^8>qSD1
creditor 債權人 *}>Bkq9h
crossed check 橫線支票 ;]{{)dst
current account 往來活期賬戶 r|*:9|y{"/
current asset 流動資產 kJI3`gS+
current liability 流動負債 #FEa 5
current profit and loss 本期損益 Ze#Jhn@
debit 借方 ,.[.SU#V
debt 債務 0{-`Th+h
debtor 債務人 ]{(l;k9=e
deed 契據 -xw
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deferred assets 遞延資產 `'*F1F
deferred liabilities 遞延負債 D!X>O}
delivery 交貨 D*CIE\
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delivery expense 送貨費 =x=1uXQv5
delivery order 出貨單 XpR.rq$]
demand draft 即期匯票 'BqrJfv
demand note 即期票據 xy$vYDAFw
demurrage charge 延期費 4g>1Gqv6
deposit 存款 XIqv{w
deposit slip 存款單 tvTWZ`
depreciation 折舊 wTHK=n\i
direct cost 直接成本 ^CfM|L8>
direct labour 直接人工 $<
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director 董事 xR*5q1j
discount 折扣 KLG6QBkj
discount on purchase 進貨折扣 6
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