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。 '^O}`
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acceptance 承兌 qjf4G[]!
account 賬戶 =NPo<^Lae
accountant 會計員 i\4d d)p-
accounting 會計 se bm
accounting system 會計制度 uMZ<i}
accounts payable 應付賬款 MRK3Cey} %
accounts receivable 應收賬款 jCg4$),b
accumulated profits 累積利益 >=1UhHFNI
adjusting entry ?#123;整記錄 {t:*Xu
adjustment ?#123;整 O\@0o|NM
administration expense 管理費用 3cNr~`7
advances 預付 SpEu>9g&
advertising expense 廣告費 =~dX
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agency 代理 Cs,t:ajP
agent 代理人 +<f+kh2L
agreement 契約 3
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allotments 分配數 c.>Ops
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allowance 津貼 /de~+I5AB~
amalgamation 合併 'X_%m~}N
amortization 攤銷 i^4i]+
amortized cost 應攤成本 UVsF !0
annuities 年金 92*"3)
applied cost 已分配成本 k4"O}jQO
applied expense 已分配費用 `#j;
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applied manufacturing expense 己分配製造費用 u1Wixjd|
apportioned charge 攤派費用 BG]|iHi
appreciation 漲價 nv:VX{%
article of association 公司章程 Ik=bgEF
assessment 課稅 1nE`Wmo.2
assets 資產 RNcnE1=
attorney fee 律師費 ),-MrL8c%
audit 審計 Bv6~!
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auditor 審計員 }\W^$e-
average 平均數 ^c){N-G
average cost 平均成本 %6:"tuA
bad debt 壞賬 o4aFgal1
balance 餘額 \YsLVOv%:d
balance sheet 資產負債表 U-q:Y-h
bank account 銀行賬戶 d! _8+~
bank balance 銀行結存 <2^
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bank charge 銀行手續費 #/hXcF
bank deposit 銀行存款 1f2*S$[*L
bank discount 銀行貼現 ksAu=X:
bank draft 銀行匯票 4L&Rs;
bank loan 銀行借款 M-C>I;a
bank overdraft 銀行透支 |W|RX3D
bankers acceptance 銀行承兌 Z. xOO|
bankruptcy 破產 ^F|/\i
bearer 持票人 !XF:.|
beneficiary 受益人 r+i=P_p
bequest 遺產 j$z!kd+%
bill 票據 QY1|:(
bill of exchange 匯票 zf[KZ\6H
bill of lading 提單 h)X"<a++N
bills discounted 貼現票據 }>'1Qg
bills payable 應付票據 *k;%H'2g{}
bills receivable 應收票據 8fb<hq<
board of directors 董事會 @dvb%A&Pur
bonds 債券 R]TS5b-
bonus 紅利 .:SY:
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book value 賬面價值 )Tf,G[z&ge
bookkeeper 簿記員 '77
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bookkeeping 簿記 "J%dI9tM{
branch office general ledger 支店往來賬戶 tI+P&L"
broker 經紀人 GbBz;ZV%z,
brought down 接前 7JLjA\k
brought forward 接上頁 ()(/
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budget 預算 h09fU5l
by-product 副產品 cGv
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by-product sales 副產品銷售 EN@<z;
capital 股本 "pQ)5/e
capital income 資本收益 p</V_BIW
capital outlay 資本支出 s-T#-
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capital stock 股本
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capital stock certificate 股票 vC-5_pl
carried down 移後 5_Oxl6#
carried forward 移下頁 }(w9[(K
cash 現金 `it
cash account 現金賬戶 sN@=Ri?\
cash in bank 存銀行現金 3TNj*jo
cash on delivery 交貨收款 OF 1Qr bj
cash on hand 庫存現金 /jd.<r=_I
cash payment 現金支付
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cash purchase 現購 42.y.LtZ
cash sale 現沽 T1YbF/M'
cashier 出?#123;員 Rj])c^ZA'*
cashiers check 本票 hixG/%aO
certificate of deposit 存款單折 w72\'
certificate of indebtedness 借據 m4'x>Z
certified check 保付支票 ,<]~/5-f
certified public accountant 會計師 ^7V{nT@H3
charges 費用 >VB*Xt\C&
charge for remittances 匯水手續費 YiTVy/
charter 營業執照 n_P2l<F~/x
chartered accountant 會計師
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chattles 動產 nT/Azg
check 支票 *T0!q#R
che stub 支票存根 }/.GB5Ej
closed account 己結清賬戶 y"Jma`Vjq
closing 結算 >vfbXnN
closing entries 結賬紀錄 1\%2@NR
closing stock 期末存貨 +y9WJ
closing the book 結賬 fzW!-
columnar journal 多欄日記賬 {7LNQGiJ
combination 聯合 .v_-V?7
commission 佣金 #0 eop>O
commodity 商品 ;hJz'&UWQ
common stock 普通股 oaM3#QJ
company 公司 \EQCR[7qu7
compensation 賠償 ;;7:l,vy
compound interest 複利 &4jc3_UKV
consignee 承銷人 ZoT8
consignment 寄銷 )LjW=;(b
consignor 寄銷人 [F}_I
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consolidated balance sheet 合併資產負債表 2~)r,.,
consolidated profit and loss account 合併損益表 ,*d<hBGbh
consolidation 合併 +L|-W9"@3
construction cost 營建成本 i6$q1*
construction revenue 營建收入 [^eQGv[S
contract 合同 9?4:},FRmE
control account 統制賬戶 XywsjeI4
copyright 版權 ^#)]ICV
corporation 公司 th`pf
cost 成本 uxsi+vkI
cost accounting 成本會計 )^LiALh
cost of labour 勞工成本 GVUZn/
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cost of production 生產成本 -~WDv[[
cost of manufacture 製造成本 &v g[k#5
cost of sales 銷貨成本 %v,a3^Qu
cost price 成本價格 Wr;9Mz&{
credit 貸方 _j}jh[M
credit note 收款通知單 i{4J$KT
creditor 債權人 0^>b=a
crossed check 橫線支票 c^x5 E`{
current account 往來活期賬戶 F$te5 `a
current asset 流動資產 JNxrs~}
current liability 流動負債 VrnZrQj<
current profit and loss 本期損益 agp7zw=N
debit 借方 =a!_H=+4
debt 債務 nIf~ds&TT
debtor 債務人 /uJ(W
deed 契據 r!y3VmJ'm
deferred assets 遞延資產 9oTtH
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deferred liabilities 遞延負債 ZXC_kmBN/
delivery 交貨 /<T3^/ '
delivery expense 送貨費 (e_ l1O?
delivery order 出貨單 Tga%-xr+
demand draft 即期匯票 x<\5Jrqt
demand note 即期票據 Y>SpV_H%
demurrage charge 延期費 pI1IDu*_Z
deposit 存款 ,U?^u%
deposit slip 存款單 F-%Hw
depreciation 折舊 X|dlVNL8p
direct cost 直接成本 QyD(@MFxb
direct labour 直接人工 W=\45BJ
director 董事 hkl9EVO)
discount 折扣 @!p0<&R@x
discount on purchase 進貨折扣 c)4L3W-x=
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