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。 3;=nQ{0b
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acceptance 承兌 cAJK
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account 賬戶 w#[Ul9=?6
accountant 會計員 fU^B
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accounting 會計 bsVms,&
accounting system 會計制度 -a(f-
accounts payable 應付賬款 ZxkX\gl91
accounts receivable 應收賬款 @!6eRp>Z
accumulated profits 累積利益 3N6U6.Tqb
adjusting entry ?#123;整記錄 )BNm~sP
adjustment ?#123;整 aVvi_cau
administration expense 管理費用 "Q9S<O8)
advances 預付 M>J8J*
advertising expense 廣告費 `HU`=a&d
agency 代理 UI|L;5
agent 代理人 ^57[&{MuBF
agreement 契約 UN_f2
allotments 分配數 QxvxeK!Y
allowance 津貼 TuY{c%qQ:
amalgamation 合併 I!lz
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amortization 攤銷 h-h U=I8
amortized cost 應攤成本 nW
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annuities 年金 _`Ey),c _
applied cost 已分配成本 *)"U5A/v)
applied expense 已分配費用 3=~"<f
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applied manufacturing expense 己分配製造費用 %Q"zU9
apportioned charge 攤派費用 u.iFlU
appreciation 漲價 SPW @TF1
article of association 公司章程 `Yp\.K z
assessment 課稅 g6EdCG.V
assets 資產 d$)'?Sf]h
attorney fee 律師費 "{;]T
audit 審計 g.aNITjP
auditor 審計員 Dr6"~5~9w
average 平均數 I2("p.+R
average cost 平均成本 =BY)>0?z
bad debt 壞賬 =:`1!W0I
balance 餘額 zNRoFz.
balance sheet 資產負債表 R[
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bank account 銀行賬戶 Taxi79cH
bank balance 銀行結存 D.)$\Caq
bank charge 銀行手續費 ,
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bank deposit 銀行存款 6"WR}S0o
bank discount 銀行貼現 =]oBBokV
bank draft 銀行匯票 udB:ys
bank loan 銀行借款 V`~$|
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bank overdraft 銀行透支 =wK3\rG
bankers acceptance 銀行承兌 o*97Nbjn
bankruptcy 破產 eJ)Bs20Q
bearer 持票人 mJewUc!<5
beneficiary 受益人 YD 2M<.U
bequest 遺產 $/,qw
bill 票據 VA4vAF
bill of exchange 匯票 "-XL Y_
bill of lading 提單 7;KmJ}$
bills discounted 貼現票據 wRf_IBhCd
bills payable 應付票據 $=iz&{9
bills receivable 應收票據 7M}T^LC
board of directors 董事會 CU6rw+Vax
bonds 債券 `d6
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bonus 紅利 z_!P0`
book value 賬面價值 srx`"
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bookkeeper 簿記員 7^Uv1ezDR
bookkeeping 簿記 }r`!p5\$K0
branch office general ledger 支店往來賬戶 Svn|vH
broker 經紀人 iKV;>gF,)v
brought down 接前 #!h:w
brought forward 接上頁 ~CldqXeI
budget 預算 *j><a
by-product 副產品 s`Z(f:/6*
by-product sales 副產品銷售 8kAG EiC
capital 股本 eOy{]<l3
capital income 資本收益 GB\.msls
capital outlay 資本支出 /MsX
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capital stock 股本 ]eb9Fq:N7
capital stock certificate 股票 aMuc]Wy#
carried down 移後 N<Rb<p%
carried forward 移下頁 Rg<y8~|'}
cash 現金 Kr=DoQ."d8
cash account 現金賬戶 Zi$a6
cash in bank 存銀行現金 ;z#D%#Ztq
cash on delivery 交貨收款 82Nh;5Tr
cash on hand 庫存現金 X"J79?5
cash payment 現金支付 sBS\S
cash purchase 現購 Y[$[0
cash sale 現沽 :g'"*VXYB
cashier 出?#123;員 W2tIt&{
cashiers check 本票 4a>z]&s
certificate of deposit 存款單折 //Ioh (N
certificate of indebtedness 借據 +
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certified check 保付支票 INW8Q`[F
certified public accountant 會計師 /+2^xEIjE
charges 費用 J[L$8y:
charge for remittances 匯水手續費 ^o !K0t*
charter 營業執照 8l>/ZZ.NXi
chartered accountant 會計師 )Be}Ev#)Zx
chattles 動產 CcgCKT
check 支票 !rb)Y;WQt
che stub 支票存根 CeR4's7
closed account 己結清賬戶 [HtU-8:
closing 結算 6aCAz2/
closing entries 結賬紀錄 N-3w)23*:
closing stock 期末存貨 "6
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closing the book 結賬 9g"a`a?c
columnar journal 多欄日記賬 p}R)qz-=5U
combination 聯合 V. 'EP
commission 佣金 QtkyKR
commodity 商品 $&n!j'C:
common stock 普通股 `iv,aQ '
company 公司 T$GhE
compensation 賠償 `"I^nD^t>Y
compound interest 複利 0%k`*8
consignee 承銷人 3 _:yHwkD
consignment 寄銷 U;;vNzcn
consignor 寄銷人 ;*wZgl
consolidated balance sheet 合併資產負債表 :uZcN
consolidated profit and loss account 合併損益表 & @^|=>L
consolidation 合併 Sq-mH=rs]
construction cost 營建成本 LEc%BQx
construction revenue 營建收入 O9=vz%
contract 合同 (J\"\#/d
control account 統制賬戶 xlqRW"
copyright 版權 +_06{7@h
corporation 公司 ?*tpW75hR[
cost 成本 /JtKn*?}:>
cost accounting 成本會計 fseHuL=~
cost of labour 勞工成本 e}(ws~.
cost of production 生產成本 ~k+-))pf
cost of manufacture 製造成本 +MGEO+
cost of sales 銷貨成本 )]n:y M
cost price 成本價格 xO'1|b^&
credit 貸方 KxGK`'E'r
credit note 收款通知單 _&.CI6
creditor 債權人 j?g{*M
crossed check 橫線支票 B:&/*HU
current account 往來活期賬戶 @/`b:sv&*
current asset 流動資產 kE UfQLbn
current liability 流動負債 #";(&|7
current profit and loss 本期損益
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debit 借方 Kv{i_%j
debt 債務 N#6&t8;kTC
debtor 債務人 mj%Iow.
deed 契據 $a(wM1S4
deferred assets 遞延資產 5bH@R@3 m
deferred liabilities 遞延負債 bMxzJRrNg
delivery 交貨
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delivery expense 送貨費 (VWTYG7
delivery order 出貨單 gUy >I(
demand draft 即期匯票 (JL{X`gs#
demand note 即期票據 Sl
demurrage charge 延期費 i0L)hkV
deposit 存款 :p=IZY
deposit slip 存款單 `Q,moz
depreciation 折舊 x
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direct cost 直接成本 |TkMrj0
direct labour 直接人工 Zc{at}{
director 董事 ^$6EO)<
discount 折扣 -wW%+wH
discount on purchase 進貨折扣 mmu{K$9}I
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