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。 7q
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acceptance 承兌
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account 賬戶 7(W"NF{r
accountant 會計員 EjDr
accounting 會計 'n dXM
accounting system 會計制度 ~qu}<u)P
accounts payable 應付賬款 5xIOi(3`Q
accounts receivable 應收賬款 OB5t+_s
accumulated profits 累積利益 IL&;2%
adjusting entry ?#123;整記錄 1[k.apn
adjustment ?#123;整 4Y
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administration expense 管理費用 _>=Q
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advances 預付 p.@_3^#|
advertising expense 廣告費 C=zc6C,
agency 代理 7~
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agent 代理人
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agreement 契約 ,GTIpPj
allotments 分配數 yZyB.wT
allowance 津貼 H2oD0f|
amalgamation 合併 X*QQVj
amortization 攤銷 \{K~x@`
amortized cost 應攤成本 og)f?4
annuities 年金 <#%kmYSL
applied cost 已分配成本 d:{#Dk#
applied expense 已分配費用 W'3~vQF
applied manufacturing expense 己分配製造費用 /)/>/4O
apportioned charge 攤派費用 r
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appreciation 漲價 |:b!e
article of association 公司章程 <<~swN
assessment 課稅 ^W* 3S[-`g
assets 資產 eH' J
attorney fee 律師費 D wtvtglqV
audit 審計 $dkkgsw7
auditor 審計員 ?j|i|WUD
average 平均數 @?CEi#-
average cost 平均成本 -*AUCns#
bad debt 壞賬 Qt(4N!j
balance 餘額 /Ps5Og
balance sheet 資產負債表 4khc
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bank account 銀行賬戶 sHn-#SGm
bank balance 銀行結存 ,WgEl4
bank charge 銀行手續費 {T'M4y=)i
bank deposit 銀行存款 P&.-c _
bank discount 銀行貼現 YX{c06BHs
bank draft 銀行匯票 >4iVVs
bank loan 銀行借款 aYrbB#
bank overdraft 銀行透支 K1
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bankers acceptance 銀行承兌 %z"${ zw
bankruptcy 破產 )FSa]1t;x
bearer 持票人 \@F~4,VT
beneficiary 受益人 m>&:)K}m
bequest 遺產 P`TJqJiY~
bill 票據 ka?EXF:
bill of exchange 匯票 0jmPj
bill of lading 提單 0*F<tg,+]
bills discounted 貼現票據 {}DoRpq=
bills payable 應付票據 rPXy(d1<`S
bills receivable 應收票據 =QJI_veUG`
board of directors 董事會 rGUu K0L&
bonds 債券 . g8db d
bonus 紅利 L7OFZ|gUz
book value 賬面價值 linvK.Lf
bookkeeper 簿記員 D5$|vv1
bookkeeping 簿記 G^&P'*
branch office general ledger 支店往來賬戶 r"bV{v
broker 經紀人 WNcJ710k27
brought down 接前 Gz kvj:(V
brought forward 接上頁 "?r_A*U
budget 預算 9?.
by-product 副產品 5Zy%Nam'gN
by-product sales 副產品銷售 U C..)9
capital 股本 `FHKQS5
capital income 資本收益 7x//4G
capital outlay 資本支出 e
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capital stock 股本 \SyG#.$
capital stock certificate 股票 Pt\GVWi_t
carried down 移後 K(75)/
carried forward 移下頁
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cash 現金 @s7wKk
cash account 現金賬戶 "fOxS\
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cash in bank 存銀行現金 R>y/Y<5=
cash on delivery 交貨收款 YF68Ax]
cash on hand 庫存現金 I'e`?H t
cash payment 現金支付 *RJiHcII
cash purchase 現購 zY2o;-d|4
cash sale 現沽 $q 9dk
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cashier 出?#123;員 aU?HIIA
cashiers check 本票 Rg\D-F6:
certificate of deposit 存款單折 M&J$9X
certificate of indebtedness 借據 'j'G4P_G
certified check 保付支票 Jm[_X
certified public accountant 會計師 A#Ne07d
charges 費用 :)DvZx HE@
charge for remittances 匯水手續費 "a=dx|
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charter 營業執照 e!oL!Zg
chartered accountant 會計師 X-j3=8wPM
chattles 動產 h
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check 支票 F42?h:y8I
che stub 支票存根 'tn-o
closed account 己結清賬戶 cxpG6c
closing 結算 9?zi
closing entries 結賬紀錄 *_H^]wNJG
closing stock 期末存貨 &h'NC%"v
closing the book 結賬 TxvvCV^
columnar journal 多欄日記賬 ufvjW]
combination 聯合 n0%5mTUN
commission 佣金 Kdr}7#c
commodity 商品 bA02)?L
common stock 普通股 ;&`6b:ug
company 公司 3S{3AmKj?
compensation 賠償
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compound interest 複利 qx";G
consignee 承銷人 <8YIQA
consignment 寄銷 80"oT'ZFh
consignor 寄銷人 V#TNv0&0
consolidated balance sheet 合併資產負債表 ra}t#Xt`
consolidated profit and loss account 合併損益表 EFzPt?l
consolidation 合併 +6Ye'IOG
construction cost 營建成本 nUScDb2|
construction revenue 營建收入 gVI T6"/
contract 合同 }.N~jx0R
control account 統制賬戶
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copyright 版權 6wH:jd9,
corporation 公司 ;YYnIb(
cost 成本 .tA=5QY,
cost accounting 成本會計 w-P;E!gTt
cost of labour 勞工成本 XVzsqi*Z
cost of production 生產成本 jQ3&4>g j
cost of manufacture 製造成本 2U&+K2
cost of sales 銷貨成本 iH>IV0
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cost price 成本價格 Mk8k,"RG&Z
credit 貸方 Y
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credit note 收款通知單 \:9<d@?
creditor 債權人 C=8IQl[^e
crossed check 橫線支票 VYnB&3%DF
current account 往來活期賬戶 &EJ/Rl
current asset 流動資產 ,*Wp$
current liability 流動負債 [7h/ 2La#
current profit and loss 本期損益 o,[Em<
debit 借方 Kj/Lcx;bh
debt 債務 y/;DA=
debtor 債務人 ccwz:7r
deed 契據 oQK,#>rv
deferred assets 遞延資產 1^tM%2rP'
deferred liabilities 遞延負債 0y3C
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delivery 交貨 w}0rDWuR[
delivery expense 送貨費 lY[\eQ
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delivery order 出貨單 Wn&9R
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demand draft 即期匯票 {=6CL'_
demand note 即期票據 cK
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demurrage charge 延期費 L b-xc]
deposit 存款 S~U5xM^s
deposit slip 存款單 A@jBn6
depreciation 折舊 gUH|?@f
direct cost 直接成本 ;jh.\a_\
direct labour 直接人工 G6p R?K+
director 董事 aj]pN,g@N
discount 折扣 &Xi]0\M)
discount on purchase 進貨折扣 ";TqYk=-
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