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 ;3
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account 賬戶 c+.?
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accountant 會計員 ;{Tf:j'g
accounting 會計 arb'.:[z^
accounting system 會計制度 [KNA5(Y0
accounts payable 應付賬款 Qt"i
accounts receivable 應收賬款 U$EQeb
accumulated profits 累積利益 Ct9dV7SH
adjusting entry ?#123;整記錄 QP<vjj%
adjustment ?#123;整 9e0t
administration expense 管理費用 i?]`9 z
advances 預付 VPUm4%?p$
advertising expense 廣告費 de,4Ms!%
agency 代理
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agent 代理人
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agreement 契約 k@9CDwh*s
allotments 分配數 gF~#M1!!
allowance 津貼 +.IncY8C$
amalgamation 合併 I2e@_[
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amortization 攤銷 b9"HTQHl
amortized cost 應攤成本 MBO>.M$B
annuities 年金 b
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applied cost 已分配成本 F~zrg+VDjL
applied expense 已分配費用 a"whg~
applied manufacturing expense 己分配製造費用 %]fi;Z
apportioned charge 攤派費用 I@l }%L
appreciation 漲價 -b'a-?
article of association 公司章程 OJXK]dZ
assessment 課稅 Mo0pN\A}h
assets 資產 V@`A:Nc_>
attorney fee 律師費 {7+y56[yu
audit 審計 \) vI-
auditor 審計員 5v5K}hx
average 平均數 mecm,xwm
average cost 平均成本 [Q:mLc
bad debt 壞賬 ^8{:RiN6e~
balance 餘額 lvk
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balance sheet 資產負債表 TA>28/U#
bank account 銀行賬戶 1Gh3o}z
bank balance 銀行結存 G\/7V L
bank charge 銀行手續費 `Uy4> ?
bank deposit 銀行存款 <XH,kI(%
bank discount 銀行貼現
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bank draft 銀行匯票 T}y@ a^#
bank loan 銀行借款 _aK4[*jnqh
bank overdraft 銀行透支 @{o3NR_
bankers acceptance 銀行承兌 :{M1]0NH
bankruptcy 破產 k8O%gO
bearer 持票人 k/.a
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beneficiary 受益人 /..a9x{At>
bequest 遺產 *S] K@g
bill 票據 d>}R3T
bill of exchange 匯票 z-`-0@/A$
bill of lading 提單 &v.Nj9{zi
bills discounted 貼現票據 $pfN0/`(
bills payable 應付票據 95b65f
bills receivable 應收票據 B'~CFj0W%=
board of directors 董事會 CINC1Ll_24
bonds 債券 wSIfqf+y
bonus 紅利 Is#w=s}2
book value 賬面價值 z P=3B%$
bookkeeper 簿記員 2; ~jKR[~
bookkeeping 簿記 P=
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branch office general ledger 支店往來賬戶 =` KV),\
broker 經紀人 [@`Ki
brought down 接前
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brought forward 接上頁 ;/)u/[KAv
budget 預算 hWfC"0
by-product 副產品 P"ATqQG%D
by-product sales 副產品銷售 2qe]1B;
capital 股本 {p)=#Jd`.P
capital income 資本收益 jR@J1IR<
capital outlay 資本支出 rLJjK$_x
capital stock 股本 Y0ouLUlI
capital stock certificate 股票 t7qzAr
carried down 移後 ~-K<gT/
carried forward 移下頁 #S*cFnd
cash 現金 5MmSQ_
cash account 現金賬戶
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cash in bank 存銀行現金 oV=~Q#v
cash on delivery 交貨收款 Lk:Sju
cash on hand 庫存現金 #Oq~ZV|<l
cash payment 現金支付 ;vLg4k
cash purchase 現購 iqTGh*k
cash sale 現沽 Yo a|.
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cashier 出?#123;員 :+$/B N:iO
cashiers check 本票 7B8.;0X$W
certificate of deposit 存款單折 eO?@K$I
certificate of indebtedness 借據 1-:{&!
certified check 保付支票 w;8VD`>[|
certified public accountant 會計師 GZk{tTv
charges 費用 O.^1r
charge for remittances 匯水手續費 BIeeu@p
charter 營業執照 d|RDx;rl8
chartered accountant 會計師
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chattles 動產 Az4a|
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check 支票 <WGx
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che stub 支票存根 o%V%@q H
closed account 己結清賬戶 3*;S%1C^
closing 結算 >4x~US[VB
closing entries 結賬紀錄 _{ f7e^;
closing stock 期末存貨 jO+#$=C
closing the book 結賬 i\94e{uty[
columnar journal 多欄日記賬 R@Bnrk
combination 聯合 EhK5<v}
commission 佣金 n1
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commodity 商品 #5/.n.X"
common stock 普通股 J sc`^a%`'
company 公司 2/M:KR
compensation 賠償 ~
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compound interest 複利 'D<84|w:1
consignee 承銷人 pG0Ca](
consignment 寄銷 %X>P+6<=
consignor 寄銷人 A@qwD300Vo
consolidated balance sheet 合併資產負債表 Ub9p&=]h
consolidated profit and loss account 合併損益表 ITf,
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consolidation 合併 HA W57N
construction cost 營建成本 -lNT"9
construction revenue 營建收入 UKfpoDhEe
contract 合同 G$_=rHt_%
control account 統制賬戶 ts=KAdcJ
copyright 版權 ?84B0K2Ns
corporation 公司 >p,FAz>
cost 成本 "[M k5tM
cost accounting 成本會計 \CDzVO0^
cost of labour 勞工成本 |(6H)S]$
cost of production 生產成本 9m:G8j'
cost of manufacture 製造成本 B`1"4[{
cost of sales 銷貨成本 +PGtO9}B
cost price 成本價格 zy!mP
credit 貸方 .Bb86Y=3
credit note 收款通知單
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creditor 債權人 cJ#|mzup
crossed check 橫線支票 B9(e"cMm
current account 往來活期賬戶 #V:28[
current asset 流動資產 -|aNHZr
current liability 流動負債 *&A/0]w
current profit and loss 本期損益 $`O%bsj
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debit 借方 VGtKW kVH
debt 債務 7m+d;x2
debtor 債務人 6l|,J
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deed 契據 xY,W[?3CY
deferred assets 遞延資產 #HF;yAc
deferred liabilities 遞延負債 +rcDA|
delivery 交貨 bQelU
delivery expense 送貨費 q{*4BL'
delivery order 出貨單 QYj 8c]8f
demand draft 即期匯票 ->29Tns
demand note 即期票據 _(.,<R5
demurrage charge 延期費 ^KO=8m( )J
deposit 存款 $b=4_UroS
deposit slip 存款單 uBXl ltU
depreciation 折舊 O!=ae|
direct cost 直接成本 F^bzE5#
direct labour 直接人工 y%4G[Dz
director 董事 `PVr;&
discount 折扣 |wYOO(!
discount on purchase 進貨折扣 h..D1(M
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