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。 J%u=Ucdh
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acceptance 承兌 ]D?"aX'q>
account 賬戶 %KsEB*'"
accountant 會計員 MI/MhkS
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accounting 會計 |,S+@"0#
accounting system 會計制度 Fq0i`~L~
accounts payable 應付賬款 gwLf '
accounts receivable 應收賬款 7I
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accumulated profits 累積利益 ;Y00TGU
adjusting entry ?#123;整記錄 `` ,fodA8
adjustment ?#123;整 `g(Y*uCp
administration expense 管理費用 e%svrJ2
advances 預付 GZEc l'h*
advertising expense 廣告費 * aN
agency 代理 VLOO8N[o
agent 代理人 2GP=&K/A
agreement 契約 1Ir21un
allotments 分配數 |?!~{-o
allowance 津貼 WffQ :L?
amalgamation 合併 p)`{Sos
amortization 攤銷 N(;1o.~
amortized cost 應攤成本 '=39+*6?
annuities 年金 \HqNAE2T
applied cost 已分配成本 F}F&T
applied expense 已分配費用 QA<
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applied manufacturing expense 己分配製造費用 (7vF/7BZ|_
apportioned charge 攤派費用 AP
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appreciation 漲價 o)h_H;
article of association 公司章程 MV5 _L3M
assessment 課稅 =m!-m\B/
assets 資產 qyZ"
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attorney fee 律師費 `tBgH_$M
audit 審計 !=pn77`g>
auditor 審計員 DGRXd#
average 平均數 2y//'3[
average cost 平均成本 m}C>ti`VD
bad debt 壞賬 (SWYOMo"
balance 餘額 q3mJ782p]
balance sheet 資產負債表 X.OD`.!>
bank account 銀行賬戶 lNz7u:U3
bank balance 銀行結存 aT{_0m$G10
bank charge 銀行手續費 L9r8BK;
bank deposit 銀行存款 34`'M+3
bank discount 銀行貼現 6^V=?~a&z
bank draft 銀行匯票 u8'Zl8g
bank loan 銀行借款
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bank overdraft 銀行透支 @'w"R/,n-@
bankers acceptance 銀行承兌 IshKH-
bankruptcy 破產 UxbjA- U[
bearer 持票人 ,`|3KE9
beneficiary 受益人 6hw=
bequest 遺產 ~FZ&.<s
bill 票據 tWJZoD6}h
bill of exchange 匯票 S*==aftl(
bill of lading 提單 s(5Y
bills discounted 貼現票據 [glLre^
bills payable 應付票據 4-?
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bills receivable 應收票據 lsgh#x
board of directors 董事會 :{PJI,
bonds 債券 D60aH!ft
bonus 紅利 PxTwPl
book value 賬面價值 ;%B(_c
bookkeeper 簿記員 ?}Z1bH
bookkeeping 簿記 ed]=\Key
branch office general ledger 支店往來賬戶 $3W;=Id=+
broker 經紀人 <5-[{Q/2z
brought down 接前 O_2pIbh
brought forward 接上頁 z#zI1Am(O
budget 預算 %oF}HF.
by-product 副產品 q2/pNV#
by-product sales 副產品銷售 o@r7
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capital 股本 c-x,fS"&W
capital income 資本收益 4~ q5,^kgB
capital outlay 資本支出 18)'c?^.
capital stock 股本 #9B)Xx!g
capital stock certificate 股票 QHDXW1+|^
carried down 移後 ]S&&|Fc
carried forward 移下頁 HeK/7IAqp
cash 現金 ^T( .k=
cash account 現金賬戶 hjU::m,WX
cash in bank 存銀行現金 }'5MK
cash on delivery 交貨收款 %r<rcY
cash on hand 庫存現金 h(<,fg1
cash payment 現金支付 c CSs
cash purchase 現購 .\\DKh%
cash sale 現沽 aB*
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cashier 出?#123;員 gcii9vz
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cashiers check 本票 w~
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certificate of deposit 存款單折 +cD<:"L'g
certificate of indebtedness 借據 >Y&N8PHD
certified check 保付支票 .4_o>D
certified public accountant 會計師 z
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charges 費用 5 z~1Dw
charge for remittances 匯水手續費 ?# Mr
charter 營業執照 H ;7(}:.
chartered accountant 會計師 y>R=`A1b
chattles 動產 8J
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check 支票 K#l:wH_
che stub 支票存根 @:;)~V
closed account 己結清賬戶 wGU*:k7p
closing 結算 5uGqX"
closing entries 結賬紀錄 o=u3&liBi
closing stock 期末存貨 >lmi@UN|k
closing the book 結賬 AG3>V+k{Lv
columnar journal 多欄日記賬 -B>++r2A^
combination 聯合 n?oW < &
commission 佣金 g6W)4cC8
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commodity 商品 Qf58ig-vCY
common stock 普通股 ,f kcp]}
company 公司 fr,7rS/w{l
compensation 賠償 "MxnFeLM#
compound interest 複利 7@C<oy_bb
consignee 承銷人 Y}@&h!
consignment 寄銷 68bQ;Dv
consignor 寄銷人 zuP B6W ^
consolidated balance sheet 合併資產負債表 LU+3{O5y
consolidated profit and loss account 合併損益表 <i<J^-W
consolidation 合併 {qDSPo
construction cost 營建成本 32l3vv.j
construction revenue 營建收入 DDvh4<Hk
contract 合同
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control account 統制賬戶 ]~844Jp
copyright 版權 3yANv?$a
corporation 公司 h,QKd>4:CF
cost 成本 Pl(Q,e7O]
cost accounting 成本會計 @<<<C?CTv
cost of labour 勞工成本 cD@(/$wt
cost of production 生產成本 w;D+y*2
cost of manufacture 製造成本 c@YI;HS_g
cost of sales 銷貨成本 %/EVUN9=
cost price 成本價格 _t:$XJ`bTk
credit 貸方 }L
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credit note 收款通知單 W"724fwu&
creditor 債權人 xE1 eT
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crossed check 橫線支票 O[# 27_dH
current account 往來活期賬戶 hS_6
current asset 流動資產 QU#w%|
current liability 流動負債 ?m![Pg%
current profit and loss 本期損益 fz;iOjr>
debit 借方 ,?PTcQF
debt 債務 eeIhed9
debtor 債務人 mrTlXXz
deed 契據 dL:-Y.?0M
deferred assets 遞延資產 R5"K]~
deferred liabilities 遞延負債 6Vww;1J
delivery 交貨 ]d55m /(
delivery expense 送貨費 0,r}o
delivery order 出貨單 PEc,l>u9
demand draft 即期匯票 m[i+knYX
demand note 即期票據 ~0?mBy!-O
demurrage charge 延期費 ot@|!V
deposit 存款 0WT{,/>
deposit slip 存款單 SH3|sXH<
depreciation 折舊 n-5W*zk1
direct cost 直接成本 e }mD
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direct labour 直接人工 hp8%.V$f
director 董事 nJbtS#`G4
discount 折扣 s~X+*@.
discount on purchase 進貨折扣
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