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。 X(]WVCu
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acceptance 承兌 /%}
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account 賬戶 5_I->-<
accountant 會計員 oX S1QT`B
accounting 會計 jkiFLtB@V
accounting system 會計制度 % NA9{<I
accounts payable 應付賬款 8S mCpg
accounts receivable 應收賬款 yp KUkH/
accumulated profits 累積利益 Rs-]N1V
adjusting entry ?#123;整記錄 hyCh9YOu)
adjustment ?#123;整 5iz{op<$,
administration expense 管理費用 wQP^WzNE
advances 預付 DcoX+8 7
advertising expense 廣告費
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agency 代理 ,2j&ko1
agent 代理人 OGde00
agreement 契約 b J=Jg
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allotments 分配數 P7nc7a
allowance 津貼 @kpv{`Y
amalgamation 合併 - }7e:!.
amortization 攤銷 yj;sSRT
amortized cost 應攤成本 Vr6@>@SC
annuities 年金 !UG
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applied cost 已分配成本 zVXC1u9B
applied expense 已分配費用 k7?N ?7w
applied manufacturing expense 己分配製造費用 -fwoTGlX
apportioned charge 攤派費用 { /K.
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appreciation 漲價 0fF(Z0R,
article of association 公司章程 k. MUdU^
assessment 課稅 e,F1Xi#d
assets 資產 *BR~}1
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attorney fee 律師費 u<3HQ.:;
audit 審計 (i34sqV$m
auditor 審計員 *5vV6][
average 平均數 !>{G,\^=pT
average cost 平均成本 u.d).da
bad debt 壞賬 {5%5}[/x
balance 餘額 9o;^[Ql-
balance sheet 資產負債表 Kqp(%8mf
bank account 銀行賬戶 f!oT65Vmi
bank balance 銀行結存 <,Ue
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bank charge 銀行手續費 Y
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bank deposit 銀行存款 l>Z5 uSG
bank discount 銀行貼現 7ePqmB<.
bank draft 銀行匯票 Gb8D[1=u=
bank loan 銀行借款 U}6.h&$
bank overdraft 銀行透支 &<wuJ%'>)Z
bankers acceptance 銀行承兌 {;N,t]>8M
bankruptcy 破產 `tHvD=`m.
bearer 持票人 ofPHmh`
beneficiary 受益人 #JgH}|&a$
bequest 遺產 73V|6tmgY
bill 票據 /4a._@1h[y
bill of exchange 匯票 @6{~05.p
bill of lading 提單 $^OvhnL/
bills discounted 貼現票據 d]:I(9K
bills payable 應付票據 ]$Yvj!K*Q
bills receivable 應收票據 tE@;X=
board of directors 董事會 N['qgO/
bonds 債券 ]8Q4B
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bonus 紅利 4a'N>eDR
book value 賬面價值 NWM8[dI
bookkeeper 簿記員 JHz
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bookkeeping 簿記 ^.1c{0Y^0
branch office general ledger 支店往來賬戶 99:C"`E{
broker 經紀人 G]+&!4
brought down 接前 .q9
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brought forward 接上頁 1#.>a$>
budget 預算 Zb1<:[
by-product 副產品 fb{``,nO
by-product sales 副產品銷售 clNkph
capital 股本 &?q/
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capital income 資本收益 W_kHj}dj,p
capital outlay 資本支出 KVD8YfF
capital stock 股本 Z?%zgqTXb
capital stock certificate 股票 kuol rfGB
carried down 移後 S-k8jm
carried forward 移下頁 B?4boF?~
cash 現金 ~xD={9BL
cash account 現金賬戶 *Eo?k<:zPm
cash in bank 存銀行現金 p(~Yx3$*
cash on delivery 交貨收款 $Hj.{;eC/k
cash on hand 庫存現金 0URji~?|x
cash payment 現金支付 H`0|tepz
cash purchase 現購 rd9e \%
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cash sale 現沽 gREzZ+([
cashier 出?#123;員 DpUbzr41+k
cashiers check 本票 Qk,I^1w?7
certificate of deposit 存款單折 Z/t+8;TMR,
certificate of indebtedness 借據 dYL"h.x
certified check 保付支票 &Rvm>TC=
certified public accountant 會計師 D|Q#gcWp o
charges 費用 R:#k%}W
charge for remittances 匯水手續費 fZ*+2T>
charter 營業執照 ynE)Xdh
chartered accountant 會計師 Kac' ;1
chattles 動產 8=gjY\Dp
check 支票 8P1=[i]
che stub 支票存根 ~S8* t~
closed account 己結清賬戶 /(iFcMT
closing 結算 LN@F+CyDc
closing entries 結賬紀錄 .
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closing stock 期末存貨 MBqt&_?K
closing the book 結賬 8$0rR55
columnar journal 多欄日記賬 ie2WL\tR4
combination 聯合 V+VkY3
commission 佣金 U-R6xxPZ
commodity 商品 X4 A<[&F/
common stock 普通股 ,M^ P!
company 公司 Y?(r3E^x
compensation 賠償 UE$UR#T'w
compound interest 複利 )?X-(4
consignee 承銷人 Uc@Ao
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consignment 寄銷 %?p1d!
consignor 寄銷人 gK[YQXfTy
consolidated balance sheet 合併資產負債表 k3)dEH1z
consolidated profit and loss account 合併損益表 Yy)tmq
consolidation 合併 $shoasSuI
construction cost 營建成本 A'jP7P
construction revenue 營建收入 0V'nK V"|
contract 合同 PfC!lI
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control account 統制賬戶 %F-ZN^R
copyright 版權
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corporation 公司 X@K-^8
cost 成本 yIDD@j=l
cost accounting 成本會計 wPwXM!
cost of labour 勞工成本 i`dCG[
cost of production 生產成本 %*`J k#W:
cost of manufacture 製造成本 <gJ
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cost of sales 銷貨成本 8]M_z:F7F
cost price 成本價格 b\-&sM(W"
credit 貸方 wnM9('\
credit note 收款通知單 =jX8.K4]
creditor 債權人 p;tVn{u
crossed check 橫線支票 3td)'}
current account 往來活期賬戶 }Ub6eXf(2
current asset 流動資產 @8;W \L$~1
current liability 流動負債 Q
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current profit and loss 本期損益 J|w\@inQ
debit 借方 ev#;t@^
debt 債務 ^(|vsFzn
debtor 債務人 bpKZ3}U
deed 契據 >i5acuth
deferred assets 遞延資產 (&+kl q
deferred liabilities 遞延負債 B,TB3
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delivery 交貨 -5I2
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delivery expense 送貨費 -lhLA`6_R
delivery order 出貨單 mxz-4.
demand draft 即期匯票 N1|$$9G+
demand note 即期票據 V{^!BBQ
demurrage charge 延期費 7tcPwCc{
deposit 存款 O'W0q;rT
deposit slip 存款單 ($}`R
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depreciation 折舊 m3mp/g.>
direct cost 直接成本 \>7^f
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direct labour 直接人工 WnGGo'Z
director 董事 6bBB/yd
discount 折扣 ad:&$
discount on purchase 進貨折扣 wYQ&C{D%
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