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。 $@FD01h.t3
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acceptance 承兌 i?z3!`m
account 賬戶 Z%D*2wm4
accountant 會計員 v{i'o4
accounting 會計 Pqo_+fL+
accounting system 會計制度 DOaEz?2)
accounts payable 應付賬款 m}T^rX%m_
accounts receivable 應收賬款 !
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accumulated profits 累積利益 \bCm]wR
adjusting entry ?#123;整記錄 pB@8b$8(Z
adjustment ?#123;整 j.uN`cU!
administration expense 管理費用 [g]ks
advances 預付 AT<gV/1l
advertising expense 廣告費 A5!j
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agency 代理 wA+J49
agent 代理人 +&jW
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agreement 契約 Z 7t 0=U
allotments 分配數 {lT9gJ+
allowance 津貼 HLg/=VF7?
amalgamation 合併 ?t'ZX~k
amortization 攤銷 k
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amortized cost 應攤成本 a^<
annuities 年金 }IC$Du#
applied cost 已分配成本 M
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applied expense 已分配費用 T3[\;ib}
applied manufacturing expense 己分配製造費用 `~WxMY0M
apportioned charge 攤派費用 Dn) =V.
appreciation 漲價 Kf76./
article of association 公司章程 @b=tjQO_
assessment 課稅 Mlb=,l
assets 資產 Vl{CD>$,
attorney fee 律師費 y<m{eDV7
audit 審計 U
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auditor 審計員 $JypVA(CX
average 平均數 =
average cost 平均成本 b=9(gZ 9
bad debt 壞賬 k~>9,=::d
balance 餘額 3P6pQm'.f
balance sheet 資產負債表 P!,\V\TY]
bank account 銀行賬戶 >-r\]/^
bank balance 銀行結存 V2ypmkn8&
bank charge 銀行手續費 jZ7/p ^c5R
bank deposit 銀行存款 *#+d j"
bank discount 銀行貼現 _{8f^@I"+
bank draft 銀行匯票 `4.Wdi-Si
bank loan 銀行借款 gd_w;{WP
bank overdraft 銀行透支 ;*:d)'A
bankers acceptance 銀行承兌
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bankruptcy 破產 2}'qu)
bearer 持票人 ]}<.Y[!S
beneficiary 受益人 G&0&*mp
bequest 遺產 Wcz{": [
bill 票據 pco~Z{n
bill of exchange 匯票 i6kW"5t
bill of lading 提單 {DI_i +2
bills discounted 貼現票據 WVftLIJ
bills payable 應付票據 'AF2:T\
bills receivable 應收票據 N;F1Z-9
board of directors 董事會 mbsdiab#N
bonds 債券 Sr)/
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bonus 紅利 v>c[wg9P
book value 賬面價值 vYL{5,t {1
bookkeeper 簿記員 oZ& ns!#
bookkeeping 簿記 YUF!Y9!
branch office general ledger 支店往來賬戶 DvG. G+mo#
broker 經紀人 :)c >5
brought down 接前 76c4~IG#
brought forward 接上頁 e=%7tK*
budget 預算 ,YSQog
by-product 副產品 dg4"4\c*P
by-product sales 副產品銷售 q5BJsw
capital 股本 s Ce7ni
capital income 資本收益 kNI m90,g
capital outlay 資本支出 V{HZ/p_Y
capital stock 股本 c?}C{
capital stock certificate 股票 LOX[h$
carried down 移後 cOOPNa>5_
carried forward 移下頁 agBKp!
cash 現金 L^RyJ;^c
cash account 現金賬戶 01H3@0Q6
cash in bank 存銀行現金 -hQ=0h~\B.
cash on delivery 交貨收款 SQvicZAN)`
cash on hand 庫存現金 S^I38gJd
cash payment 現金支付 xO/44D
cash purchase 現購 g[8VfIe
cash sale 現沽 &4O"Xs`ka
cashier 出?#123;員 MG8-1M
cashiers check 本票 d;D^<-[i
certificate of deposit 存款單折 ksu:RJ-
certificate of indebtedness 借據 e Yyl=YW
certified check 保付支票 0Yfk/}5
certified public accountant 會計師 dam.D.o"
charges 費用 Gg5vf]VFo
charge for remittances 匯水手續費
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charter 營業執照 $T;3*D 90
chartered accountant 會計師 #kLM=a/_NO
chattles 動產 8'^eH1d'
check 支票 Y)BKRS~
che stub 支票存根 ut3jIZ1]
closed account 己結清賬戶 &bBp`h
closing 結算 q?}G?n4
closing entries 結賬紀錄 [0/ ?(i|
closing stock 期末存貨 b.YQN'
closing the book 結賬 O-|
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columnar journal 多欄日記賬 '?yZ,t
combination 聯合 -6+HA9zz@C
commission 佣金 DgClN:Hw
commodity 商品 A<>W^ow
common stock 普通股 O~'1)k>
company 公司 iW*0V3
compensation 賠償 'v6Rd)E\z
compound interest 複利 e=8ccj
consignee 承銷人 KO{}+~,.6
consignment 寄銷 {7
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consignor 寄銷人 Plm3vk=
consolidated balance sheet 合併資產負債表 dr'6N1B@
consolidated profit and loss account 合併損益表 F4bF&% R
consolidation 合併 S'ikr
construction cost 營建成本 <@JU0Z"a=
construction revenue 營建收入 -z'@Mh|i6l
contract 合同 jVfC 4M7 ,
control account 統制賬戶 .rxc"fR4_
copyright 版權 fK4laDBTO
corporation 公司 >z[d~
cost 成本 M{
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cost accounting 成本會計 V#3VRh
cost of labour 勞工成本 u6(7#n02
cost of production 生產成本 <U1uuOt
cost of manufacture 製造成本 ;u
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cost of sales 銷貨成本 egr@:5QwZ{
cost price 成本價格 ?#FAa,
credit 貸方 K
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credit note 收款通知單 ef!I |.FW
creditor 債權人 |d{(&s
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crossed check 橫線支票 ghms-.:b8
current account 往來活期賬戶 1$Eiv8xd
current asset 流動資產 ?I7H ):
current liability 流動負債 ve
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current profit and loss 本期損益 }jIb ^|#CD
debit 借方 b~#rUOXb8?
debt 債務 W@UHqHr:\
debtor 債務人 fl)Oto7
deed 契據 x; b'y4kH
deferred assets 遞延資產 ?d_<S0j-)
deferred liabilities 遞延負債 m$@Cw Qj
delivery 交貨 hp>me*vzr
delivery expense 送貨費 [X~HUk??
delivery order 出貨單 P!]DV$o
demand draft 即期匯票 kV(?u_ R
demand note 即期票據 f(##P|3>R
demurrage charge 延期費 *qpmI9m
deposit 存款 ja9y
deposit slip 存款單 /iukiWeW
depreciation 折舊 ]?<uf40Mm
direct cost 直接成本 sq<y2j1oF
direct labour 直接人工 HX<5i>]0\u
director 董事 9$)4C|
discount 折扣 A#8/:t1AW
discount on purchase 進貨折扣 =)y=M!T2
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