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 k7 Ne(4P
account 賬戶 8]4
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accountant 會計員 .8wF>
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accounting 會計 XF
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accounting system 會計制度 5K=>x<
accounts payable 應付賬款 @2+'s;mUV
accounts receivable 應收賬款 `U>]*D68
accumulated profits 累積利益 "rpP
adjusting entry ?#123;整記錄 p`'3Il3
adjustment ?#123;整 ]zI*}(adu
administration expense 管理費用 9zpOp-K6
advances 預付 R-Y 7I
advertising expense 廣告費 ) LohB,?
agency 代理 )
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agent 代理人 p<B*)1Tj0
agreement 契約 I"D}amuv
allotments 分配數 {$C
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allowance 津貼 EEHTlqvR
amalgamation 合併 pO2XQYhrY
amortization 攤銷 $Ut1vp1$
amortized cost 應攤成本 x.
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annuities 年金 U \F ?{/
applied cost 已分配成本 YIHGXi<"n
applied expense 已分配費用 JE;!~=
applied manufacturing expense 己分配製造費用 0 R>!jw
apportioned charge 攤派費用 Xzqx8Kd
appreciation 漲價 t
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article of association 公司章程 zOis}$GR
assessment 課稅 = @lM*
assets 資產 Qgq VbJP"
attorney fee 律師費 D<T:UJ
audit 審計 W'v
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auditor 審計員 !"
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average 平均數 AzSmfEaU0
average cost 平均成本 kU{a!ca4
bad debt 壞賬 @\U] hN?
balance 餘額 2
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balance sheet 資產負債表 w[u>*I
bank account 銀行賬戶 SjvSnb_3
bank balance 銀行結存 :VX2&*
bank charge 銀行手續費
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bank deposit 銀行存款 V"
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bank discount 銀行貼現 yxi* 4R
bank draft 銀行匯票 3E!3kSh|
bank loan 銀行借款 aoGns46Y
bank overdraft 銀行透支 RH;A|[7T&
bankers acceptance 銀行承兌 Ru$%gh>v
bankruptcy 破產 {@[#
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bearer 持票人 Y"TrF(C
beneficiary 受益人 }|],UXk{xB
bequest 遺產 H@
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bill 票據 j/1f|x
bill of exchange 匯票 D_BdvWSxj
bill of lading 提單 U XOf
bills discounted 貼現票據 +)_#j/
bills payable 應付票據 b .cBg.a
bills receivable 應收票據 H?;@r1ZAn
board of directors 董事會 ^$y`Q
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bonds 債券 FaKZ|~Y
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bonus 紅利 -=qHwcId
book value 賬面價值 }-p-(
bookkeeper 簿記員 LRSt >;
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bookkeeping 簿記 J$S*QCo
branch office general ledger 支店往來賬戶 X*`b}
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broker 經紀人 )4n]n:FjN
brought down 接前 Q'aVdJN,
brought forward 接上頁 C-H6l6,
budget 預算 Y0ACJ?|
by-product 副產品 Eg1|Kg\&
by-product sales 副產品銷售 vg5fMH9ZZ
capital 股本 CW,|l0i
capital income 資本收益 P8 R^46
capital outlay 資本支出 %z-n2%
capital stock 股本 a@!
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capital stock certificate 股票 dlMjy$/T
carried down 移後 H5be 5
carried forward 移下頁 U}GO* +
cash 現金 1|$J>
cash account 現金賬戶 Lv
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cash in bank 存銀行現金 SU(J
cash on delivery 交貨收款 (Vt5@25JW
cash on hand 庫存現金 \+<=O`
cash payment 現金支付 3w+ +F@(
cash purchase 現購 Zk5AZ R!|
cash sale 現沽 M%5_~g2n'\
cashier 出?#123;員 r|ogF8YN
cashiers check 本票 5[P^O6'
certificate of deposit 存款單折 Bf
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certificate of indebtedness 借據 _OB^ywHn.
certified check 保付支票 qKs"L^b
certified public accountant 會計師 )2R]KU_=g
charges 費用 .GvZv>
charge for remittances 匯水手續費 @`aPr26>?
charter 營業執照 w
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chartered accountant 會計師 ucUuhS5
chattles 動產 q0@b d2}
check 支票 F /"lJ/I
che stub 支票存根 #y1M1O g
closed account 己結清賬戶 pe
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closing 結算 J$&2GAi
closing entries 結賬紀錄 R_#k^P^
closing stock 期末存貨 UL xgvq
closing the book 結賬 kMg[YQ]OC
columnar journal 多欄日記賬 dDl_Pyg4K
combination 聯合 1
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commission 佣金 3H%bbFy
commodity 商品 TtgsM}Fm
common stock 普通股 unyU|B
company 公司 vH6.;j'^
compensation 賠償 ,?!MVN-
compound interest 複利 9dp1NjOtAc
consignee 承銷人 8>DX
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consignment 寄銷 <M\#7.](
consignor 寄銷人 +aOX{1w
consolidated balance sheet 合併資產負債表 >vNE3S_
consolidated profit and loss account 合併損益表 ZJHaY09N
consolidation 合併 K%;=
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construction cost 營建成本 svMu85z
construction revenue 營建收入 :v^Od W
contract 合同 I %CrsEo
control account 統制賬戶
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copyright 版權 YH&0Vy#c$
corporation 公司 JY$;m3h
cost 成本 gVs@T'
cost accounting 成本會計 aQ0pYk~(
cost of labour 勞工成本 `=2p
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cost of production 生產成本 Om2w+
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cost of manufacture 製造成本 m|PJwd6
cost of sales 銷貨成本 `Yyi;!+0
cost price 成本價格 }zrapL"9X
credit 貸方 KuMH,rXF
credit note 收款通知單 ,m5tO
creditor 債權人 iO}KERfU
crossed check 橫線支票 Kae-Y
current account 往來活期賬戶 =lx~tSiS
current asset 流動資產 <6C:\{eo
current liability 流動負債 Y$W)JWMY`
current profit and loss 本期損益 Lg|]|,%e
debit 借方 iXqRX';F'}
debt 債務 /$|-!e<5b\
debtor 債務人 0Q[;{}W}
deed 契據 k!d<2Qp W
deferred assets 遞延資產 JG{`tTu
deferred liabilities 遞延負債 !'> ,37()
delivery 交貨 9y j'->dL
delivery expense 送貨費 2j$~lI
delivery order 出貨單 -a7BVEFts
demand draft 即期匯票 [x
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demand note 即期票據 n39EKH rm%
demurrage charge 延期費 Raf-I+
deposit 存款 2fP;>0?
deposit slip 存款單 }+K=>.
depreciation 折舊 ,vuC0{C^
direct cost 直接成本 </W"e!?X
direct labour 直接人工 ;dTxQ_:
director 董事 c, }VC-
discount 折扣 rv2;)3/*
discount on purchase 進貨折扣 n'!x"O7
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