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。 eIY`RMo
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acceptance 承兌 ?$ e]K/*
account 賬戶 0Eb4wupo
accountant 會計員 s@ @Km1w
accounting 會計 :LY.C<8
accounting system 會計制度 L)J1yw
accounts payable 應付賬款 <VKJ+
accounts receivable 應收賬款 FL^ _)`
accumulated profits 累積利益 ~3?-l/ $
adjusting entry ?#123;整記錄 Zek@
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adjustment ?#123;整
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administration expense 管理費用 <v|"eq}
advances 預付 pqb'L]
advertising expense 廣告費 ]EX6Y
agency 代理 >X$JeME3
agent 代理人 S>~
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agreement 契約 1"ZtE\{
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allotments 分配數 5MB`yRVv
allowance 津貼 `xLsD}32
amalgamation 合併 |VWT4*K
amortization 攤銷 uI7n{4W*x
amortized cost 應攤成本 z_$c_J
annuities 年金 G|rE\h 2w
applied cost 已分配成本 FfJ;r'eGs
applied expense 已分配費用 SWV*w[X<X
applied manufacturing expense 己分配製造費用 "kyCY9)%
apportioned charge 攤派費用 B-rE8
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appreciation 漲價 5;/n`Bd
article of association 公司章程 q5SPyfE[
assessment 課稅 o{
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assets 資產 ls^Z"9P
attorney fee 律師費 Snf_{A<
audit 審計 kWXLncE
auditor 審計員 eUA]OF@
average 平均數 R VatGa0
average cost 平均成本
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bad debt 壞賬 <u!cdYo@
balance 餘額 1y'Y+1.<
balance sheet 資產負債表 (4+P7Z,Nc
bank account 銀行賬戶 Z
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bank balance 銀行結存 2Cz haO
bank charge 銀行手續費 $ZBYOA
bank deposit 銀行存款 oZvG Kf
bank discount 銀行貼現 ,/{e%J
bank draft 銀行匯票 o6[.$C
bank loan 銀行借款 z$%twBg}#
bank overdraft 銀行透支 a_>|Ny6{
bankers acceptance 銀行承兌 G tI )O}
bankruptcy 破產 6eV#x%z@v'
bearer 持票人 Jbu2y'zE
beneficiary 受益人 @Dh2@2`>
bequest 遺產 !{lH*
bill 票據 1#A$&'&\J;
bill of exchange 匯票 h3CA,$HJ
bill of lading 提單 ]
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bills discounted 貼現票據 p\w<~pN[
bills payable 應付票據 !RI _Uph
bills receivable 應收票據 ?R)]D:`
board of directors 董事會 U
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bonds 債券 arYq$~U
bonus 紅利 7)lEZJK&T
book value 賬面價值 ,;`f* #
bookkeeper 簿記員 &zEQbHK6
bookkeeping 簿記 w>%@Ug["
branch office general ledger 支店往來賬戶 dkC[SG`
broker 經紀人 yq%5h[M
brought down 接前 MET9rT
brought forward 接上頁 U] LDi8
budget 預算 CxFd/X,
by-product 副產品 bF"l0
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by-product sales 副產品銷售 :o
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capital 股本 `L'g<VK;
capital income 資本收益 [8iY0m_Qe
capital outlay 資本支出 XnyN*}8
capital stock 股本 G4)~p!TSQ
capital stock certificate 股票 %k!CjW3
carried down 移後 n=
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carried forward 移下頁 3
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cash 現金 '$9o(m#
cash account 現金賬戶 N''QQBUD
cash in bank 存銀行現金 EwP2,$;
cash on delivery 交貨收款 Q\$3l'W
cash on hand 庫存現金 `z|0O
cash payment 現金支付 %O"8|ZG9{
cash purchase 現購 80=0S^gEZ
cash sale 現沽 &9yZfp
cashier 出?#123;員 IVR%H_uz
cashiers check 本票 2*:q$ c
certificate of deposit 存款單折 n#(pT3&
certificate of indebtedness 借據 5;a*Xf%V
certified check 保付支票 QZzamT)"
certified public accountant 會計師 :X0L6y)u
charges 費用 QQ(}71U
charge for remittances 匯水手續費 n|i:4D
charter 營業執照 @-$8)?`q
chartered accountant 會計師 aFnel8
chattles 動產 t3;Zx+Br
check 支票 A8)4nOXM
che stub 支票存根 ^hIdmTf6
closed account 己結清賬戶 s4|\cY`b-
closing 結算 X6Ha C+P
closing entries 結賬紀錄 2JfSi2T
closing stock 期末存貨 ![_x/F9
closing the book 結賬 }HgG<.H>
columnar journal 多欄日記賬 #Bd]M#J17a
combination 聯合 QNNURf\[(
commission 佣金 Lljn\5!r<
commodity 商品 ] ,|,/~
common stock 普通股 qRt! kWW
company 公司 +jLy>=u
compensation 賠償 oZ'a}kF
compound interest 複利 #HUn~r
consignee 承銷人 5ya9VZ5#
consignment 寄銷 KkJqqO"EL
consignor 寄銷人 rAenxZ,tF
consolidated balance sheet 合併資產負債表 ATs_d_Sz
consolidated profit and loss account 合併損益表 qN!oN*
consolidation 合併 =nEP:7~{
construction cost 營建成本 g) X3:=['
construction revenue 營建收入 {EgSjxfmw
contract 合同 /5@YZ?|#2
control account 統制賬戶 y'R}
copyright 版權 LPvp
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corporation 公司 Rlq7.2cP
cost 成本 9[0iIT$q$
cost accounting 成本會計 ZEqW*piI
cost of labour 勞工成本 '/d51
cost of production 生產成本 <FT7QO$I
cost of manufacture 製造成本 R<|\Z@z
cost of sales 銷貨成本 a'J0}j!
cost price 成本價格 \v2
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credit 貸方 ;+Jx,{)
credit note 收款通知單 8U{D)KgS
creditor 債權人 )jM%bUk,!
crossed check 橫線支票 c./\sN@
current account 往來活期賬戶 =*\s`ox`
current asset 流動資產 E]V,
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current liability 流動負債 u?^V4 +V
current profit and loss 本期損益 Z\!,f.>g
debit 借方 u$nzpw0=H
debt 債務 Kd\0nf6
debtor 債務人 59E9K)c3
deed 契據 h@,ja
deferred assets 遞延資產 ^z?b6kTC
deferred liabilities 遞延負債 i)i>Ulj*i
delivery 交貨 [|]J8o@u^
delivery expense 送貨費 o E+'@
delivery order 出貨單 g4?2'G5m?
demand draft 即期匯票 A7p4M?09
demand note 即期票據 N`8K1{>BH
demurrage charge 延期費 Al$z.i?R
deposit 存款 h<.5:a
deposit slip 存款單 ]!hjKu"
depreciation 折舊 WogUILB
direct cost 直接成本 5y#,z`S
direct labour 直接人工 B,>02EZ
director 董事 .LzA'q1+z
discount 折扣 J
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discount on purchase 進貨折扣 omG2p
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