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。 L !4t[hhe=
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acceptance 承兌 PM":Vd/
account 賬戶 d3^OEwe
accountant 會計員 0ult7s}
accounting 會計 Jw~( G9G
accounting system 會計制度 *Ywpz^2?:
accounts payable 應付賬款 R_sC! -
accounts receivable 應收賬款 -yDs<
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accumulated profits 累積利益 MzIq"3
adjusting entry ?#123;整記錄 6a}"6d/sTL
adjustment ?#123;整 9dh>l!2
administration expense 管理費用 I|$
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advances 預付 |_u8mV
advertising expense 廣告費 -)!>M>=s
agency 代理 pS 4&w8s
agent 代理人 eK /?%t
agreement 契約 >Q,zNs
allotments 分配數 ZV}X'qGaq
allowance 津貼 8&"(WuZ@
amalgamation 合併 z<gu00U7
amortization 攤銷 ^5=UK7e5KY
amortized cost 應攤成本
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annuities 年金 o
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applied cost 已分配成本 J` {6l
applied expense 已分配費用 Bqws!RM'&@
applied manufacturing expense 己分配製造費用 Uh.Zi3X6}6
apportioned charge 攤派費用 vtJV"h?e"3
appreciation 漲價 bt+,0\Vg5
article of association 公司章程 64Gi8|P
assessment 課稅 j*T]HaM
assets 資產 [-*F"}D,
attorney fee 律師費 .DJDpP)M
audit 審計 'UM!*fk7C
auditor 審計員 Jeqxspn
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average 平均數 -U2mf
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average cost 平均成本 (g :p5Rl
bad debt 壞賬 +V v+K(lh$
balance 餘額 $7I]`Jt
balance sheet 資產負債表 F>|9 52
bank account 銀行賬戶 D1,O:+[;.
bank balance 銀行結存 b`cYpcs
bank charge 銀行手續費 gvli %9n
bank deposit 銀行存款 >Pe:I
bank discount 銀行貼現 }F`beoMAkM
bank draft 銀行匯票 @kngI7=E
bank loan 銀行借款 P`s(kIe
bank overdraft 銀行透支 DOD6Liau{Q
bankers acceptance 銀行承兌 <z#BsnjW{
bankruptcy 破產 >L2*CV3p
bearer 持票人 <Mgf]v.QS
beneficiary 受益人 ((3t:
bequest 遺產 ` DCU>bt&R
bill 票據 eVnbRT2y&
bill of exchange 匯票 F 1|zXg)
bill of lading 提單 :q2YBa
bills discounted 貼現票據 p?rK`$U+J
bills payable 應付票據 >M
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bills receivable 應收票據 +!&$SNLh(
board of directors 董事會 ":WYcaSi
bonds 債券 qR,.W/eS8
bonus 紅利 2tr
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book value 賬面價值 ZL91m`r
bookkeeper 簿記員 UC9{m252
bookkeeping 簿記 '_Wt}{h
branch office general ledger 支店往來賬戶 X7cWgo66T
broker 經紀人 [%.18FWI
brought down 接前 kJ8vKcc
brought forward 接上頁 vnsSy 33K
budget 預算 BF|*"#s
by-product 副產品 F/<qE!(
by-product sales 副產品銷售 QP\yaPE
capital 股本 L~MpY{!3
capital income 資本收益 :::>ro*R
capital outlay 資本支出 O<`R~
capital stock 股本 qc0 B<,x7
capital stock certificate 股票 KSOO?X0j
carried down 移後 x}"Q8kD
carried forward 移下頁 h
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cash 現金 UvD-C?u'
cash account 現金賬戶 ;:_(7|
cash in bank 存銀行現金 a;&}zcc*
cash on delivery 交貨收款 i`~~+6`J
cash on hand 庫存現金 Yq0# #__
cash payment 現金支付 =jUnM>23
cash purchase 現購 6^ik|k|
cash sale 現沽 no3Z\@%
cashier 出?#123;員 ?>)yKa# U
cashiers check 本票 Qtnv#9%Vi
certificate of deposit 存款單折 t&pGQ
certificate of indebtedness 借據 i puo}
certified check 保付支票 U3VT*nj'
certified public accountant 會計師 BvI 0v:
charges 費用 sS'{QIRC'
charge for remittances 匯水手續費 -$ali[
charter 營業執照 r]-+bR
chartered accountant 會計師 -R74/GBg
chattles 動產 +I.v!P!^
check 支票 dgY5ccP
che stub 支票存根 Bn_g-WrT
closed account 己結清賬戶 IdmD.k0pJ
closing 結算 zi_[V@Es/
closing entries 結賬紀錄 h.D^1
closing stock 期末存貨 `r9^:TMN
closing the book 結賬 43F^J%G
columnar journal 多欄日記賬 "Y(%oJS]D
combination 聯合 @aUZ#,(<
commission 佣金 g6`.qyVfz'
commodity 商品 |} 9GHjG
common stock 普通股 kw;wlFU;
company 公司 g!\QIv1D
compensation 賠償 _&=9 Ke
compound interest 複利 65t[vi*C
consignee 承銷人 lkyJ;}_**
consignment 寄銷 fW[_+r]
consignor 寄銷人 x;*VCs
consolidated balance sheet 合併資產負債表 + f 6}p
consolidated profit and loss account 合併損益表 s7AI:Zv
consolidation 合併 1k`|[l^
construction cost 營建成本 *eMLbU7
construction revenue 營建收入 sbpu
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contract 合同 ={OCa1
control account 統制賬戶 gMCy$+?
copyright 版權 _5Bu [I
corporation 公司 )~G8 L Z
cost 成本 5'
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cost accounting 成本會計 ^1()W,B~w
cost of labour 勞工成本 Jr|K>
cost of production 生產成本 Un~]Q?w
cost of manufacture 製造成本 "ngSilH?D
cost of sales 銷貨成本 qNhH%tYQ
cost price 成本價格 7Z9.z4\
credit 貸方 {P,>Q4N
credit note 收款通知單 8U8P
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creditor 債權人 ^"PfDTyA
crossed check 橫線支票 e?|d9;BO
current account 往來活期賬戶 nqBG]y aI
current asset 流動資產 !>?4[|?n<
current liability 流動負債 r{bgTG
current profit and loss 本期損益 I=Gr^\x=
debit 借方 5+o
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debt 債務 W`
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debtor 債務人 I3V{"Nx6
deed 契據 2(@LRl>:
deferred assets 遞延資產 mrw]yu;2<n
deferred liabilities 遞延負債 };4pZceV
delivery 交貨 W9:fKP
delivery expense 送貨費 7[(Lrx.pM
delivery order 出貨單 BXagSenc
demand draft 即期匯票 %g2/o^c*
demand note 即期票據 oHv{Y
demurrage charge 延期費 ){?mKB5
deposit 存款 |_xZ/DT
deposit slip 存款單 BYhmJC|
depreciation 折舊 N`
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direct cost 直接成本 Uqb]e?@
direct labour 直接人工 S,ouj;B
director 董事 !Qj)tS#Az
discount 折扣 m
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discount on purchase 進貨折扣 bW,BhUb,|
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