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。 [XH,~JZJj
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acceptance 承兌 }{kn/m/
account 賬戶 FS!9 j8
accountant 會計員 6pt|Crvu
accounting 會計 J1w3g,
accounting system 會計制度 K7C!ZXw~
accounts payable 應付賬款 {NcJL< ;tS
accounts receivable 應收賬款 CEBu[TT/9
accumulated profits 累積利益 l8:!{I?s=
adjusting entry ?#123;整記錄 _yF@k~
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adjustment ?#123;整 /sn
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administration expense 管理費用 ^6Zx-Mf\
advances 預付 DC8\v+K
advertising expense 廣告費 hsJ^Au=})w
agency 代理 HR?bnkv|id
agent 代理人 f,|;eF-Z
agreement 契約 1]Cbi7
allotments 分配數 t,'J%)j
allowance 津貼 X"mPRnE330
amalgamation 合併 JG&E"j#q
amortization 攤銷 I
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amortized cost 應攤成本 &
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annuities 年金 }D`ZWTjDay
applied cost 已分配成本
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applied expense 已分配費用 >o%X;U
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applied manufacturing expense 己分配製造費用 )2q
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apportioned charge 攤派費用 \){_\{&
appreciation 漲價 dcTZL$
article of association 公司章程 i
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assessment 課稅 _/"e'@z
assets 資產 G$)tp^%]
attorney fee 律師費 r
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audit 審計 o(
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auditor 審計員 IwS<p-
average 平均數 vl6|i)D
average cost 平均成本 c<~DYe;;
bad debt 壞賬 J_j4Zb% K
balance 餘額 m:Rm(ga9
balance sheet 資產負債表 kGC*\?<LmR
bank account 銀行賬戶
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bank balance 銀行結存 L>&{<M_
bank charge 銀行手續費 ("{vbs$;
bank deposit 銀行存款 c6=XJvz
bank discount 銀行貼現 v-^<,|vm2f
bank draft 銀行匯票 VKw.g@BY
bank loan 銀行借款 HRQfT>"/
bank overdraft 銀行透支 0v6Z4Ahpo
bankers acceptance 銀行承兌 f}KV4'n
bankruptcy 破產 '66nqJb*
bearer 持票人 Yt{Z+.;9OI
beneficiary 受益人 ~|"uuA1/#O
bequest 遺產 nv7)X2jja
bill 票據 k]P'D
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bill of exchange 匯票 44t;#6p@%>
bill of lading 提單 &j/,8 Z*
bills discounted 貼現票據 <0m^b#hdG
bills payable 應付票據 6
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bills receivable 應收票據 bD3 dT>(+
board of directors 董事會 44w
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bonds 債券 U#sv.r/L}3
bonus 紅利 a+CJJ3
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book value 賬面價值 :;hm^m]Y
bookkeeper 簿記員 t$p%UyVE
bookkeeping 簿記 QNv5CQ&
branch office general ledger 支店往來賬戶 AAuwE&Gg
broker 經紀人 n{qVF#N_
brought down 接前 0,):;OI
brought forward 接上頁 tNOOaj9mw
budget 預算 l}T@Cgt
by-product 副產品 cG 3tn&AXi
by-product sales 副產品銷售 D8xE"6T>
capital 股本 3h%Nd&_9
capital income 資本收益 kmlO}0
capital outlay 資本支出 &oJ
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capital stock 股本 NXz/1ut%
capital stock certificate 股票 O-pH~E
carried down 移後 R%t|R79I
carried forward 移下頁
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cash 現金 - K"L6m|
cash account 現金賬戶 @Jlsx0i}}
cash in bank 存銀行現金 QW_v\GHx
cash on delivery 交貨收款 (9'q/qgTO
cash on hand 庫存現金 +# !?+
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cash payment 現金支付 cg_tJ^v
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cash purchase 現購 m(5LXHJnv
cash sale 現沽 %m/5!
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cashier 出?#123;員 -]YsiE?r
cashiers check 本票 a
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certificate of deposit 存款單折 h+cOOm-)
certificate of indebtedness 借據 )(1tDQ`L>
certified check 保付支票 "]=XB0)
certified public accountant 會計師 qC=ZH#
charges 費用 Z^J)]UL/
charge for remittances 匯水手續費 rJtk4hOF
charter 營業執照 31
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chartered accountant 會計師 yFDt%&*n^
chattles 動產 P8w56
check 支票 jd"YaZOQ
che stub 支票存根 ]/%CTD(O
closed account 己結清賬戶 %+#l{\z
closing 結算 N
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closing entries 結賬紀錄 .Rb1
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closing stock 期末存貨 @00&J~D
closing the book 結賬 _0\wyjjU
columnar journal 多欄日記賬 qjf4G[]!
combination 聯合 =NPo<^Lae
commission 佣金 o?3C -A|
commodity 商品 B <H
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common stock 普通股
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company 公司 UD5hk
compensation 賠償 U9%^gC
compound interest 複利 1pN8,[hyR7
consignee 承銷人 ZLf(m35
consignment 寄銷 X&@>M}
consignor 寄銷人 Tv%
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consolidated balance sheet 合併資產負債表 Np.<&`p!
consolidated profit and loss account 合併損益表 Z^K WYe'w
consolidation 合併 fq):'E)
construction cost 營建成本 ,ob)6P^rw
construction revenue 營建收入 Qi9M4Yv
contract 合同 C
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control account 統制賬戶 S6_dmTV*
copyright 版權
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corporation 公司 :&RpB^]
cost 成本 :/fT8KCwo
cost accounting 成本會計 fnFIw=d
cost of labour 勞工成本 2e({%P@2?
cost of production 生產成本 "M %WV>
cost of manufacture 製造成本 Rp}Sm,w(
cost of sales 銷貨成本 nQfSQM
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cost price 成本價格 =RlAOgJ
credit 貸方 lXnv(3j3*s
credit note 收款通知單 {Z~ze` N/
creditor 債權人 rC ,ZRFF
crossed check 橫線支票 =}F$r5]
current account 往來活期賬戶 RTL@WI
current asset 流動資產 /BM{tH
current liability 流動負債 C
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current profit and loss 本期損益 9;
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debit 借方 TLz>|gr
debt 債務 C33RXt$X
debtor 債務人 sHSg _/|
deed 契據 I5rAL\ y-G
deferred assets 遞延資產 Y}r UVn
deferred liabilities 遞延負債 irGgo-x
delivery 交貨 0j' Xi_uM
delivery expense 送貨費
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delivery order 出貨單 &Z7 NF|
demand draft 即期匯票 "?"+1S
demand note 即期票據 L@G~9{U>
demurrage charge 延期費 A_5M\iN\
deposit 存款 9t&m\J
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deposit slip 存款單 %
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depreciation 折舊 <bh!wf6;
direct cost 直接成本 j$z!kd+%
direct labour 直接人工 >WY\P4)k
director 董事 h)X"<a++N
discount 折扣 4ZT0~37(
discount on purchase 進貨折扣 oUN;u*
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