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。 ^g*2jH+
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acceptance 承兌 h?2 :'Vu]
account 賬戶 _+x&[^gjP
accountant 會計員 Q7@
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accounting 會計 @qWes@
accounting system 會計制度 `PeWV[?
accounts payable 應付賬款 WMXk-?v4
accounts receivable 應收賬款 >aV
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accumulated profits 累積利益 K#oF=4_/|
adjusting entry ?#123;整記錄 RB `<Zw
adjustment ?#123;整 d!]fou
administration expense 管理費用 4?F7% ^vr
advances 預付 F3V_rE<
advertising expense 廣告費 @Zd/>'
agency 代理 nolLeRE1
agent 代理人 Xv1mjHZCC
agreement 契約 ,c_NXC^X?
allotments 分配數 1%,AU
allowance 津貼 SUQk0 (M
amalgamation 合併 *1fZcw'C.
amortization 攤銷 Kv26rY8Q
amortized cost 應攤成本 M,nLPHgK
annuities 年金 'dTg\
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applied cost 已分配成本 FD*w4U5
applied expense 已分配費用 %T:7I[f
applied manufacturing expense 己分配製造費用 60u}iiC@
apportioned charge 攤派費用 ;wkoQ8FD9
appreciation 漲價 LVX01ox$
article of association 公司章程 Q-LDFnOFwp
assessment 課稅 :~
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assets 資產 y
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attorney fee 律師費 'aoHNZfxw
audit 審計 V=g<3R&
auditor 審計員 eTp}*'$
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average 平均數 d5ivtK?
average cost 平均成本 h#iFp9N
bad debt 壞賬 Z>#MTxU(
balance 餘額 7iJ=~po:o
balance sheet 資產負債表 Ie%tw
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bank account 銀行賬戶 [rt+KA
bank balance 銀行結存 (Mw<E<f
bank charge 銀行手續費 )FfJ%oT}
bank deposit 銀行存款 ?
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bank discount 銀行貼現 u LXV,
bank draft 銀行匯票 ^?3e?Q?
bank loan 銀行借款 0G.y_<=
bank overdraft 銀行透支 'F665
bankers acceptance 銀行承兌 ADa'(#+6
bankruptcy 破產
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bearer 持票人 "/-T{p;.
beneficiary 受益人 FOU^Wcop%
bequest 遺產 "?~u*5
bill 票據 `RG_FS"v
bill of exchange 匯票 68^5X"OGF
bill of lading 提單 0bQm:J[(#
bills discounted 貼現票據 mfNYN4Um6
bills payable 應付票據 LBlaDw
bills receivable 應收票據 `Oc`I9
board of directors 董事會 ;uC +
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bonds 債券 /}Z0\,
bonus 紅利
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book value 賬面價值 DNy1} 3wg
bookkeeper 簿記員 ?*~Pgh >uL
bookkeeping 簿記 |$vhu`]Z@^
branch office general ledger 支店往來賬戶 lilKYrUmG
broker 經紀人
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brought down 接前 &x(^=sTHI
brought forward 接上頁 _/)?GXwLn
budget 預算 i*JbFukG
by-product 副產品 /!*gH1s
by-product sales 副產品銷售 $^2 j#]uX
capital 股本 :W/,V^x}
capital income 資本收益 (]yOd/ru/C
capital outlay 資本支出 IJ%
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capital stock 股本 VS#i>nlT
capital stock certificate 股票 hupYiI~
carried down 移後 q?=eD^]
carried forward 移下頁 Qhd~4
cash 現金 Z81{v<c;
cash account 現金賬戶 9xvE?8;M#
cash in bank 存銀行現金 ^%v<I"<Uq5
cash on delivery 交貨收款 7b_Ihv
cash on hand 庫存現金 >o\[?QvP
cash payment 現金支付 {GS7J
cash purchase 現購 7]q$sQ
cash sale 現沽 $h Isab_
cashier 出?#123;員 5O9Oi:-!c
cashiers check 本票 Ah2%LXdHA
certificate of deposit 存款單折 *q%)q
certificate of indebtedness 借據 uW&P1'X
certified check 保付支票 xi6Fs, 2S
certified public accountant 會計師 8u::f`vi
charges 費用 {.We%{4V
charge for remittances 匯水手續費 b|c?xHF}K
charter 營業執照 4ifWNL^)
chartered accountant 會計師 \jdpL1
chattles 動產 wR;_x x
check 支票 %^=fjJGV{~
che stub 支票存根 \^wI9g~0
closed account 己結清賬戶 t/,k{5lX
closing 結算 <!\J([NM8
closing entries 結賬紀錄 c FjC
closing stock 期末存貨
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closing the book 結賬 n_@YKz;8
columnar journal 多欄日記賬 `@{qnCNQ
combination 聯合 u OEFb
commission 佣金 ^P-!pK*
commodity 商品 !U$ %Jz
common stock 普通股 63QSYn,t
company 公司 DTdL|
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compensation 賠償 Llf>C,)
compound interest 複利 zxCxGT\;
consignee 承銷人 0\AYUa?RM
consignment 寄銷 |WeLmy%9
consignor 寄銷人 AZ5c^c)
consolidated balance sheet 合併資產負債表 l_LfV ON
consolidated profit and loss account 合併損益表 J=/|iW
consolidation 合併 Mi\f?
construction cost 營建成本 VGBL<X
construction revenue 營建收入 {M]m cRB(
contract 合同 !+cRtCaA::
control account 統制賬戶 nTjQ4y
copyright 版權 FXFQ@q*}v
corporation 公司 W K#lE&V3
cost 成本 `SWf)1K
cost accounting 成本會計 ;w?zmj<Dm
cost of labour 勞工成本 p&bQ_ XOH
cost of production 生產成本 il-v>GJU7{
cost of manufacture 製造成本 .N]^g#
cost of sales 銷貨成本 dL")E|\\k
cost price 成本價格 8|7fd|6~
credit 貸方 $cH'9W}3K
credit note 收款通知單 mxjY-Kq
creditor 債權人 n$}c+1
crossed check 橫線支票 1K,bmb xRt
current account 往來活期賬戶 ^zqz$G#
current asset 流動資產
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current liability 流動負債 NS=puo
current profit and loss 本期損益 hGF:D#jyT
debit 借方 Lm'Ony^F
debt 債務 +98~OInySZ
debtor 債務人 dvsOJj/b
deed 契據 1S\q\kz->D
deferred assets 遞延資產 jKQnox+=
deferred liabilities 遞延負債 H5/%"1Q
delivery 交貨 ?
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delivery expense 送貨費 VX&KGG.6
delivery order 出貨單 *8"5mC;"
demand draft 即期匯票 9ZG.%+l
demand note 即期票據 k$o6~u 2&
demurrage charge 延期費 ~&k1P:#R
deposit 存款 ep[7#\}5
deposit slip 存款單 fYx$3a.
depreciation 折舊 .he%a3e
direct cost 直接成本 XXmtpM8
direct labour 直接人工 Tb}`]Y`X
director 董事 BWL~)Hx
discount 折扣 ~oT0h[<
discount on purchase 進貨折扣 +t/VF
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