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。 OPKX&)SE-
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acceptance 承兌 Jr''S}@|x
account 賬戶 6_XX[.%
accountant 會計員 zLxWyPM0;
accounting 會計 "X]ufZ7
accounting system 會計制度 r<|\4zIo/
accounts payable 應付賬款 jC\R
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accounts receivable 應收賬款 sn Ekei|0
accumulated profits 累積利益 ?: meix
adjusting entry ?#123;整記錄 n]j(tP
adjustment ?#123;整 H}U&=w'
administration expense 管理費用 aY {.
advances 預付 >_F&oA#
advertising expense 廣告費 erqm=)
agency 代理 YF:NRY[i
agent 代理人 X&p-Ge1>z
agreement 契約
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allotments 分配數 \C<rg|
allowance 津貼 qQ1m5_OD`z
amalgamation 合併 D 'u+3
amortization 攤銷 6B+
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amortized cost 應攤成本 4a3f!G$
annuities 年金 (c}0Sg
applied cost 已分配成本 +Nza@B d
applied expense 已分配費用 J,~)9Kh$
applied manufacturing expense 己分配製造費用 )(
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apportioned charge 攤派費用 #%{\59/w
appreciation 漲價 v5 9>
article of association 公司章程 ]&r/H17
assessment 課稅 '[juPI(!
assets 資產
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attorney fee 律師費 u8W*_;%:
audit 審計 7=<PVJ*/
auditor 審計員 d&ZwVF!
average 平均數 C#r`oZS1
average cost 平均成本 T\WNT
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bad debt 壞賬 !tbRqW6v
balance 餘額 )0GnTB;5Z
balance sheet 資產負債表 =Q|}7g8o
bank account 銀行賬戶 _c(=>
bank balance 銀行結存 l+N?:E$5=%
bank charge 銀行手續費 9m'[52{o
bank deposit 銀行存款 m+u>%Ys`
bank discount 銀行貼現 zm~~mz A
bank draft 銀行匯票 w_{z"VeD
bank loan 銀行借款 wR4P0[
bank overdraft 銀行透支 X,q=JS
bankers acceptance 銀行承兌 \E#r[9F{
bankruptcy 破產 z%AIv%
bearer 持票人 &FZe LIt
beneficiary 受益人 nQP0<_S
bequest 遺產 +(/Z=4;,[
bill 票據 VAthQ<
bill of exchange 匯票 43)9iDmJ8<
bill of lading 提單 txgGL'
bills discounted 貼現票據 xH
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bills payable 應付票據 pUwX
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bills receivable 應收票據 ^Qr
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board of directors 董事會 3jn@ [ m
bonds 債券 (
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bonus 紅利 XWvs~Xw@
book value 賬面價值 CX:^
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bookkeeper 簿記員 QO?ha'Sl
bookkeeping 簿記 54;iLL
branch office general ledger 支店往來賬戶 UMX+h])#N
broker 經紀人 6d.m@T6~
brought down 接前 '^J/aV
brought forward 接上頁 d,[KcX
budget 預算 y$&a(S]
by-product 副產品 QP;b\11m
by-product sales 副產品銷售 ,-1$Vh@wM
capital 股本 E:o:)h?$
capital income 資本收益 /~^I]D
capital outlay 資本支出 PRLV1o1#
capital stock 股本 XVLuhwi
capital stock certificate 股票 %1<p1u'r?#
carried down 移後 FEZ6X
carried forward 移下頁 F*w|/- e
cash 現金 _Pz3QsV9
cash account 現金賬戶 0!VLPA:
cash in bank 存銀行現金 !Q3Snu=
cash on delivery 交貨收款 `MwQ6%lf
cash on hand 庫存現金 ZB2'm3'bh
cash payment 現金支付 c@^:tB
cash purchase 現購 %<"11;0tp
cash sale 現沽 5HIpoj;\(
cashier 出?#123;員 WV @Tm$r
cashiers check 本票 FezW/+D
certificate of deposit 存款單折 G9a%N
certificate of indebtedness 借據 M+E5PZ|_
certified check 保付支票 E5t+;vL~
certified public accountant 會計師 Y) h%<J
charges 費用 oto
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charge for remittances 匯水手續費 ]p*)
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charter 營業執照 B0
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chartered accountant 會計師 y;Zfz~z
chattles 動產 Z+dR(9otH3
check 支票 tZYI{m{
che stub 支票存根 YJ^ lM\/<
closed account 己結清賬戶 mc+wRx
closing 結算 M$W#Q\<*#r
closing entries 結賬紀錄 ?|7+cz$g
closing stock 期末存貨 :I'Ezxv|
closing the book 結賬 F=om^6G%X5
columnar journal 多欄日記賬 PM.SEzhm
combination 聯合 D+)=bPMe
commission 佣金 j~E +6
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commodity 商品 A]+h<Y~}
common stock 普通股 eE{L>u
company 公司 f0`'
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compensation 賠償 :|M/+XPu
compound interest 複利 r^E]GDz
consignee 承銷人 9$,gTU_a
consignment 寄銷 u,akEvH~a
consignor 寄銷人 ?R]y}6P$
consolidated balance sheet 合併資產負債表 Wh Zaq
consolidated profit and loss account 合併損益表 h*KHEg"+
consolidation 合併 yUW&Wgc=:
construction cost 營建成本 "k<:a2R
construction revenue 營建收入 VqL
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contract 合同 |3s&Y`x-D
control account 統制賬戶 euhZ4+
copyright 版權 J4}\V$ysN
corporation 公司 rH9}nL
cost 成本 :2pBv#\"qk
cost accounting 成本會計 -k
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cost of labour 勞工成本 E)JyKm.
cost of production 生產成本 Di'u%r
cost of manufacture 製造成本 iHn!KV
cost of sales 銷貨成本 0Mu8ZVI{
cost price 成本價格 1mJ_I|98
credit 貸方 Hm
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credit note 收款通知單 @5jG
creditor 債權人 @sHw+to|p)
crossed check 橫線支票 ~Ex.Yp8.
current account 往來活期賬戶 ewrWSffe
current asset 流動資產 n]DN xC@b
current liability 流動負債 9I\3T6&tr
current profit and loss 本期損益 eqZ+n
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debit 借方 nbASpa(
debt 債務 (Q5@MfK`
debtor 債務人 O_Rcd&<mr
deed 契據 &@HNz6KO
deferred assets 遞延資產 +z=%89GJ
deferred liabilities 遞延負債 PGPbpl&\t
delivery 交貨 o~x39
delivery expense 送貨費 cN WcNMm
delivery order 出貨單 N4H+_g|
demand draft 即期匯票 >I&
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demand note 即期票據 R==cz^#
demurrage charge 延期費 e
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deposit 存款 2d2@ J{
deposit slip 存款單 48CI8[T
depreciation 折舊 Z SRRlkU
direct cost 直接成本 %L
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direct labour 直接人工 9*|3E"Vr
director 董事 C5+`<
discount 折扣 ZjZh z`
discount on purchase 進貨折扣 'dc+M9u)_q
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