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。 ^.pE`l%1}
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acceptance 承兌 pfJVE
account 賬戶
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accountant 會計員 +X2 i/}
accounting 會計 T U"K#V&u
accounting system 會計制度 Thht_3_C,f
accounts payable 應付賬款 bc0)'a\
accounts receivable 應收賬款 mh!N^[=n
accumulated profits 累積利益 ?{ 8sT-Z-L
adjusting entry ?#123;整記錄 }J'5EAp
adjustment ?#123;整 mVc'%cPaw
administration expense 管理費用 <3],C)Zwc
advances 預付 AAlmG9l&7
advertising expense 廣告費 Ee$"O6*!
agency 代理 iOX4Kl
agent 代理人 q/ d5P
agreement 契約 dy8In%
allotments 分配數 wB1-|=K1
allowance 津貼 cpr{b8Xb8&
amalgamation 合併 )<]w23i
amortization 攤銷 -Y
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amortized cost 應攤成本 $BR=IYby
annuities 年金 Mo/2,DiI5
applied cost 已分配成本 _!$Up
applied expense 已分配費用 !~w6"%2+7
applied manufacturing expense 己分配製造費用 OI]K_ m3
apportioned charge 攤派費用 7(+OsE
appreciation 漲價 a@S4IoBg%
article of association 公司章程 \M'bY:
assessment 課稅 rlUdAa3
assets 資產 !S >|Qh
attorney fee 律師費 XEgx#F ;F
audit 審計 yp^[]Mz=
auditor 審計員 ]"2 v7)e
average 平均數 +,{Wcb
average cost 平均成本 `DWi4y7
bad debt 壞賬 yuy+}]uB@
balance 餘額 ,XBV }y
balance sheet 資產負債表 QBPvGnb
bank account 銀行賬戶 H>X\C;X[
bank balance 銀行結存 {g:/BFLr#
bank charge 銀行手續費 \/x)BE,
bank deposit 銀行存款 5.C[)`_
bank discount 銀行貼現 Ck/_UY|
bank draft 銀行匯票 _/z)&0DO
bank loan 銀行借款 $@:>7Y"
bank overdraft 銀行透支 wk@(CKQzI,
bankers acceptance 銀行承兌 v,!Y=8~9
bankruptcy 破產 Fy(nu-W
bearer 持票人 NbdM
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beneficiary 受益人 :)+@qxTy
bequest 遺產 3q.[-.q
bill 票據 #by9D&QP]
bill of exchange 匯票 D?*sdm9r`
bill of lading 提單 o,''f_tRQ|
bills discounted 貼現票據 asmW
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bills payable 應付票據 "
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bills receivable 應收票據 %9-#`
board of directors 董事會 >gOI]*!5
bonds 債券 0P%|)Ae
bonus 紅利 G4iLCcjY
book value 賬面價值 i6g[E4nk
bookkeeper 簿記員 qY~$wVY(
bookkeeping 簿記 YL&b9e4
branch office general ledger 支店往來賬戶 _G}CD|Kx
broker 經紀人 =
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brought down 接前 {,-5k.P[
brought forward 接上頁 !>kv.`|7~
budget 預算 h7W%}6Cqkw
by-product 副產品 X?}GPA4 W
by-product sales 副產品銷售 /YugQ.>| l
capital 股本 (h@yA8>n
capital income 資本收益 +VpE-X=T
capital outlay 資本支出 3EW f|6RI
capital stock 股本 XpAq=p0;
capital stock certificate 股票 D -+)M8bt
carried down 移後 XdIVMXLL\
carried forward 移下頁 Q3'B$,3O^
cash 現金 aa YQ<
cash account 現金賬戶 #u2&8-Gh
cash in bank 存銀行現金 '*LN)E>d
cash on delivery 交貨收款 -JQg ~1
cash on hand 庫存現金 #NQz&4W
cash payment 現金支付 U37?P7i's
cash purchase 現購 %_@5_S
cash sale 現沽 eze(>0\f
cashier 出?#123;員 2}#wdJ`
cashiers check 本票 vhquHy.qi#
certificate of deposit 存款單折 ^B6i6]Pd=9
certificate of indebtedness 借據 >~
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certified check 保付支票 R#Nd|f<
certified public accountant 會計師 u+tb83~[=
charges 費用 :_YG/0%I
charge for remittances 匯水手續費 gc8PA_bFz
charter 營業執照 5bznM[%xO
chartered accountant 會計師 ]{6yS9_tuI
chattles 動產 "KI,3g _V
check 支票 `=l{kBZT|
che stub 支票存根 NUNn[c
closed account 己結清賬戶 qpwh #^2
closing 結算 acju!,G
closing entries 結賬紀錄 5iI3u 7Mn1
closing stock 期末存貨 rs<&x(=Hv
closing the book 結賬 W0T
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columnar journal 多欄日記賬 dV=5_wXZ$
combination 聯合 w3bH|VnU8;
commission 佣金
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commodity 商品 (yTz^o$t|
common stock 普通股 1
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company 公司 QKaj4?p$|S
compensation 賠償
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compound interest 複利 K,,@',
consignee 承銷人 ~md|k
consignment 寄銷 oY6|h3T=Q$
consignor 寄銷人 }:
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consolidated balance sheet 合併資產負債表 a*8.^SdzR
consolidated profit and loss account 合併損益表 #`L}.
consolidation 合併 #|_UA}Y
construction cost 營建成本 bq&S?! =s
construction revenue 營建收入 ._8cJf.ae
contract 合同 ~S_IU">E
control account 統制賬戶 WAmoKZw2
copyright 版權 _5S$mc8K0
corporation 公司 &b6@_C9
cost 成本 .&} 4
cost accounting 成本會計 iai4$Y(%
cost of labour 勞工成本
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cost of production 生產成本 U+r#YE.
cost of manufacture 製造成本 sPTUGx
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cost of sales 銷貨成本 jv=f@:[`I
cost price 成本價格 IS4K$Ac.
credit 貸方 m"7 R
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credit note 收款通知單 YB1DL^:
creditor 債權人 %+B-Z/1}
crossed check 橫線支票 }
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current account 往來活期賬戶 W#_gvW
current asset 流動資產 GJt9hDM$0
current liability 流動負債 & c9Fw:f;
current profit and loss 本期損益 C(*@-Npf[
debit 借方 E1ob+h:`d
debt 債務 +Y]*>afG
debtor 債務人 &r5%WRzpYT
deed 契據 -x\l<\*
deferred assets 遞延資產 *]{I\rX
deferred liabilities 遞延負債 ,zw=&)W1
delivery 交貨
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delivery expense 送貨費 B:#0B[
delivery order 出貨單 :O+b4R+
demand draft 即期匯票 UkbQ'P+oS
demand note 即期票據 uWtS83i
demurrage charge 延期費 V+~{a:8[pq
deposit 存款 fvMhq:Bu
deposit slip 存款單 IeI%X\G
depreciation 折舊 [#6Esy8|
direct cost 直接成本 (IHBib "
direct labour 直接人工 .LcE^y[V
director 董事 Or)c*.|\
discount 折扣 $<e .]`R
discount on purchase 進貨折扣 ;p!hd}C
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