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。 .cjSgK1
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acceptance 承兌 3 cu`U`
account 賬戶 W-2,QVp%
accountant 會計員 YRqIC -_
accounting 會計 CM_FF:<tn
accounting system 會計制度 [?^,,.Dd
accounts payable 應付賬款 5$/ED3mcK
accounts receivable 應收賬款 xh,};TS(K
accumulated profits 累積利益 abp]qvCV
adjusting entry ?#123;整記錄 IZ/+RO n
adjustment ?#123;整 |#>\GU=!
administration expense 管理費用 WL:C
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advances 預付 /0IvvD!7N
advertising expense 廣告費 {%*,KB>b
agency 代理 9t9x&.A
agent 代理人 L TzD\C'
agreement 契約 LY(YgqL
allotments 分配數 vvwNJyU-
allowance 津貼 _SY4Qs`d
amalgamation 合併 1YL6:5n
amortization 攤銷 !RN(/ &%y
amortized cost 應攤成本 ,3 =|a|p
annuities 年金 KEEHb2q
applied cost 已分配成本 Dyyf%'\M
applied expense 已分配費用 jhl9
applied manufacturing expense 己分配製造費用 E<y0;l?H<
apportioned charge 攤派費用 ]
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appreciation 漲價 TCWy^8LA
article of association 公司章程 wylbs@
assessment 課稅 MOi.bHCQJP
assets 資產 YMb\v4
attorney fee 律師費 ~PAF2
audit 審計 ya.!zGH
auditor 審計員 M{w[hV
average 平均數 %5Q5xw]w3
average cost 平均成本 ji9 (!G
bad debt 壞賬 9%T~^V%T7
balance 餘額 >$Sc}a
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balance sheet 資產負債表 OeLM*Zi
bank account 銀行賬戶 9.)*z-f$
bank balance 銀行結存 LhO%^`vu
bank charge 銀行手續費 dY[ XNP
bank deposit 銀行存款 2O;Lw@W
bank discount 銀行貼現 ++1<A&a
bank draft 銀行匯票 lV924mh
bank loan 銀行借款 YW9r'{(D(I
bank overdraft 銀行透支 )IQ5Qu
bankers acceptance 銀行承兌 7/C,<$Ep
bankruptcy 破產 .LMOmc=(
bearer 持票人 P&I%!'<
beneficiary 受益人 jd ]$U_U(
bequest 遺產 >v--R8I *
bill 票據 !D#wSeJ
bill of exchange 匯票 OI/m_xx@j
bill of lading 提單 YD>5zV%!D
bills discounted 貼現票據 B6 rz
bills payable 應付票據 }(tuBJ9
bills receivable 應收票據 %8C,9q
board of directors 董事會 KT'Ebb]
bonds 債券 su:~Xd
bonus 紅利 k%2woHSu&
book value 賬面價值 dAg<BK/
bookkeeper 簿記員 vfBIQfH
bookkeeping 簿記 2yB)2n#ut
branch office general ledger 支店往來賬戶 v|~&I%S7
broker 經紀人 wMc/Og
brought down 接前 ;6+e !h'1
brought forward 接上頁 CVxqNR*DN
budget 預算 Jzu U
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by-product 副產品 *S _[8L"
by-product sales 副產品銷售 #WE"nh9f|z
capital 股本 Z/
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capital income 資本收益 a*
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capital outlay 資本支出 F/8="dM
capital stock 股本 fyHFfPEE
capital stock certificate 股票 Z:_ wE62'
carried down 移後
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carried forward 移下頁 m 0jm$>:Z
cash 現金 R{6~7<m.
cash account 現金賬戶 7
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cash in bank 存銀行現金 o4Ny9s
cash on delivery 交貨收款 H| UGR
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cash on hand 庫存現金 /xS4>@hn
cash payment 現金支付 WC0gJy
cash purchase 現購 [v0[,K
cash sale 現沽 nrFuhW\r
cashier 出?#123;員 1VXyn\
cashiers check 本票 _Fc :<Ym?
certificate of deposit 存款單折 /kZ{+4M
certificate of indebtedness 借據 ,?k0~fuG6
certified check 保付支票 lRO7 Ae
certified public accountant 會計師 X6h@K</c^:
charges 費用 8,VX%CS#q
charge for remittances 匯水手續費
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charter 營業執照 -9D2aY_>
chartered accountant 會計師 k 'CM^,F&
chattles 動產 &PE/\_xD_
check 支票 Uj/m
che stub 支票存根 ='rSB.$Ctk
closed account 己結清賬戶 KzgW+6*G
closing 結算 76'@}wNnw
closing entries 結賬紀錄 s8O.yL
closing stock 期末存貨 n PAl8
closing the book 結賬 Gl!fT1zh0
columnar journal 多欄日記賬 <]w(1{q(
combination 聯合 ;~^9$Z@%Q
commission 佣金 th
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commodity 商品 Tr\6AN?o
common stock 普通股 ( M$2CL
company 公司 K-<kp!v
compensation 賠償 B)L=)N
compound interest 複利 M94zlW<
consignee 承銷人 %B#(d)T*-
consignment 寄銷
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consignor 寄銷人 {p90
consolidated balance sheet 合併資產負債表 s
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consolidated profit and loss account 合併損益表 _
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consolidation 合併 03)R_A
construction cost 營建成本 ~ZxFL$<'3
construction revenue 營建收入 K|a
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contract 合同 +t8{aaV
control account 統制賬戶 {J[5 {]Je[
copyright 版權 ^7p>p8
corporation 公司 fR^
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cost 成本 NA/hs/ '
cost accounting 成本會計 I
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cost of labour 勞工成本 s/+k[9l2
cost of production 生產成本 9im<J'
cost of manufacture 製造成本 ^q@6((O
cost of sales 銷貨成本 qX_(
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cost price 成本價格 rzk-_AFR
credit 貸方 }#bX{?f
credit note 收款通知單 8am/5o
creditor 債權人 sI,S(VWor
crossed check 橫線支票 l2.Lh<G
current account 往來活期賬戶 '#*5jn]CqB
current asset 流動資產 BKJwM'~
current liability 流動負債 j34L*?
current profit and loss 本期損益 B|pdqSI
debit 借方 +\D?H.P
debt 債務 USrBi[_ci\
debtor 債務人 bMjE@S&
deed 契據 lk[
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deferred assets 遞延資產 ? CabVj-r
deferred liabilities 遞延負債 wF\5 X
delivery 交貨 m Bc2x8g)
delivery expense 送貨費 q33Z.3R
delivery order 出貨單 3[ T<pAZ
demand draft 即期匯票 %=G*{mK
demand note 即期票據 ;Q{~jT
demurrage charge 延期費 F,)\\$=,
deposit 存款 oBpoZ @[Z
deposit slip 存款單 +`p@md2L1
depreciation 折舊 FVo_=O)
direct cost 直接成本 +#wh`9[wBt
direct labour 直接人工 pIb
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director 董事 ch-.+p3
discount 折扣 -0G/a&ss
discount on purchase 進貨折扣 pI]tv@>:f
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