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。 H.
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acceptance 承兌 ~XM[>M\qB
account 賬戶 P~C rtTss
accountant 會計員 K\!#4>yd
accounting 會計 }6zbT-i
accounting system 會計制度 Ibr%d2yS=
accounts payable 應付賬款 w:=V@-S8
accounts receivable 應收賬款 "l~Ci7& !a
accumulated profits 累積利益 n$+M%}/f
adjusting entry ?#123;整記錄 jRZ%}KX
adjustment ?#123;整 {Q(}DI
administration expense 管理費用 U5ZX78>a
advances 預付 Qc-(*}
advertising expense 廣告費 [uuj?Rbd
agency 代理 `H%G3M0a
agent 代理人
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agreement 契約 >=,uau7
allotments 分配數 Ggm` ~fS
allowance 津貼 Rs;15@t@
amalgamation 合併 (RL>Hn;.
amortization 攤銷 uGtV}-t:
amortized cost 應攤成本 I+?hG6NM
annuities 年金 C0)Z6
applied cost 已分配成本 Pi6C/$
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applied expense 已分配費用 HD`>-E#
applied manufacturing expense 己分配製造費用 %uDG75KP{
apportioned charge 攤派費用 +Ghi}v
appreciation 漲價 rj]
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article of association 公司章程 Z|6{T
assessment 課稅 ;2`sN
assets 資產 J\co1kO9/
attorney fee 律師費 _GaJXWMbk
audit 審計 $g8}^1
auditor 審計員 v"6 \=@
average 平均數 8v_C5d\
average cost 平均成本 fv'4f$U
bad debt 壞賬 n]? WCG}cd
balance 餘額 2Oc$+St~8
balance sheet 資產負債表 Y*YFB|f?
bank account 銀行賬戶 X T>('qy
bank balance 銀行結存 XX; 6 P
bank charge 銀行手續費 jZ9[=?
bank deposit 銀行存款 4iX-( ir,
bank discount 銀行貼現 m2bDHQ+
bank draft 銀行匯票 =
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bank loan 銀行借款 `ii
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bank overdraft 銀行透支 :b#%C
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bankers acceptance 銀行承兌 p]|LV)R n
bankruptcy 破產 }0/a\
bearer 持票人 JSVeU54T^<
beneficiary 受益人 F9o6V|v
bequest 遺產 ~9M!)\~
bill 票據 Ej(2w Q
bill of exchange 匯票 ]r"Yqv3
bill of lading 提單 W4(?HTWZ
bills discounted 貼現票據 KX+ey8@[
bills payable 應付票據 a|qsQ'1,;
bills receivable 應收票據 RI.2F*|
board of directors 董事會 BSUPS+@+
bonds 債券 POd/+e9d
bonus 紅利 [?
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book value 賬面價值 :=. *I
bookkeeper 簿記員 .[pUuVq]
bookkeeping 簿記 :F(9"L
branch office general ledger 支店往來賬戶 oK+Lzb\d{M
broker 經紀人 fEqC] *s
brought down 接前
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brought forward 接上頁 &d^=siL
budget 預算
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by-product 副產品 \9m*(_Q
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by-product sales 副產品銷售 /=T"=bP#/
capital 股本 pM$ @m]
capital income 資本收益 2<6j1D^jM
capital outlay 資本支出 W
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capital stock 股本 Y`li> .\
capital stock certificate 股票 ;;#nV$
carried down 移後 %J P!{mqj
carried forward 移下頁 "sbBe73 m
cash 現金 VWa|Y@Dc]
cash account 現金賬戶 oXal
cash in bank 存銀行現金 __\P`S_
cash on delivery 交貨收款 v*TeTA
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cash on hand 庫存現金 &=w|vB)(p
cash payment 現金支付 VTw/_Hf2p
cash purchase 現購 rz
cash sale 現沽 U ":"geU
cashier 出?#123;員 Mtp%co )f
cashiers check 本票
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certificate of deposit 存款單折 &L3#:jSk
certificate of indebtedness 借據 %$n02"@
certified check 保付支票 $h[Yz l
certified public accountant 會計師 d6b.zP
charges 費用 OgMI
charge for remittances 匯水手續費 2VYvO=KA
charter 營業執照 Rc9<^g`
chartered accountant 會計師 @YZ
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chattles 動產 }~zO+Wf2
check 支票 .ZX2^)`XD
che stub 支票存根 y^s1t2]%
closed account 己結清賬戶 Q_}n%P:u
closing 結算 H@W0gK(cS;
closing entries 結賬紀錄 6VR[)T%
closing stock 期末存貨 n7iE8SK|k
closing the book 結賬 ~ x`7)3
columnar journal 多欄日記賬 rm|7
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combination 聯合 l,bZG3,6
commission 佣金 >d%VDjk .
commodity 商品 ~3 @*7B5Q
common stock 普通股 {hd-w4"115
company 公司 R}k69
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compensation 賠償 =J3`@9;
compound interest 複利 +Jq`$+%C
consignee 承銷人 #s^s_8#&e
consignment 寄銷 =]KIkS 3
consignor 寄銷人 NsmVd dj
consolidated balance sheet 合併資產負債表 Bbs 0v6&,
consolidated profit and loss account 合併損益表 .mt^m
consolidation 合併 AU`OESSI
construction cost 營建成本 4*8&[b
construction revenue 營建收入 uBRw>"c_*8
contract 合同 I9/KM4&
control account 統制賬戶 ZKQo#!}
copyright 版權 .0
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corporation 公司 &;U|7l~vl
cost 成本 J|?[.h7tO
cost accounting 成本會計 5"2@NL
cost of labour 勞工成本 LDX y}hm)
cost of production 生產成本 1ypjyu
cost of manufacture 製造成本 s01$fFJgO
cost of sales 銷貨成本 1^sb T[%R
cost price 成本價格 .EzSSU7n)
credit 貸方 swt\Ru6,
credit note 收款通知單 bL
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creditor 債權人 j4vB`Gr]
crossed check 橫線支票 U,HS;wo;t
current account 往來活期賬戶 F*!gzKZ"
current asset 流動資產 l#ygb|=x
current liability 流動負債 wRi~Yb?
current profit and loss 本期損益 eoL0^cZj
debit 借方 )|:8zDuJ
debt 債務 B3.X}ys#
debtor 債務人 QX+Y(P`vMK
deed 契據 !ABLd|tP
deferred assets 遞延資產 Di])<V
deferred liabilities 遞延負債 At|ht
delivery 交貨 0STk)>3$-
delivery expense 送貨費 `.`FgaJ
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delivery order 出貨單 w
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demand draft 即期匯票 2{gwY85:
demand note 即期票據 |i s 9
demurrage charge 延期費 :SdIU36
deposit 存款 -G!6U2*#
deposit slip 存款單 R/rcXX7%
depreciation 折舊 BArJ"t*/z
direct cost 直接成本 <L%HG
direct labour 直接人工 P;>!wU~
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director 董事 &gJW6<
discount 折扣 `
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discount on purchase 進貨折扣 G\uU- z$)
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