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。 pJv?
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acceptance 承兌 R/Y/#X^b
account 賬戶 MV/~Rmd.
accountant 會計員 7GIv3Dc
accounting 會計 %&]}P;&
accounting system 會計制度 V!opnLatYS
accounts payable 應付賬款 Gz6GU.IyQy
accounts receivable 應收賬款 ?X9
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accumulated profits 累積利益 n5JB
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adjusting entry ?#123;整記錄 `-/l$A}
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adjustment ?#123;整 7O9s5
administration expense 管理費用 N{`l?t0I
advances 預付 apMYBbC
advertising expense 廣告費 <eh(~
agency 代理 o6y,M!p@
agent 代理人 &=?`;K
agreement 契約 :t
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allotments 分配數 GY",AL8f
allowance 津貼 EU@mrm?
amalgamation 合併 RYV6hp)|
amortization 攤銷 _5K_YhT
amortized cost 應攤成本 R^2Uh$kk{A
annuities 年金 dikWk
applied cost 已分配成本 28)TXR
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applied expense 已分配費用 Z
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applied manufacturing expense 己分配製造費用 |O)deiJRy
apportioned charge 攤派費用 j^ _I{
appreciation 漲價 &53#`WgJ
article of association 公司章程 tT8jC:oVa
assessment 課稅 f~q&.,I(
assets 資產 QB.'8B_
attorney fee 律師費 hKTg~y^
audit 審計 O9|'8"AF
auditor 審計員 fD~!t 8J
average 平均數 *QG3 Jz
average cost 平均成本 \i,cL)HM
bad debt 壞賬 Uo @
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balance 餘額 I1myu Z
balance sheet 資產負債表 )a^Yor)o"
bank account 銀行賬戶 r$#G%FMv
bank balance 銀行結存 O|>1~^w
bank charge 銀行手續費 87K)qsv8
bank deposit 銀行存款 FR}H$R7#
bank discount 銀行貼現 4v|/+J6G
bank draft 銀行匯票 ZW?7g+P
bank loan 銀行借款 Ft7a\vn*B
bank overdraft 銀行透支 )R^Cq o'
bankers acceptance 銀行承兌 Lmwh`oOl
bankruptcy 破產 ]hj1.V+
bearer 持票人 Y/S3)o
beneficiary 受益人 X}*o[;2G
bequest 遺產 z/YMl3$l~
bill 票據 O&,O:b:@
bill of exchange 匯票 3\KII9
bill of lading 提單 hf<$vRti>
bills discounted 貼現票據 u!uDu,y
bills payable 應付票據 x}.d`=
bills receivable 應收票據 |nEVOy>'
board of directors 董事會 {}pqxouE
bonds 債券 1qC:3
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bonus 紅利 '%EZoc/U
book value 賬面價值 ?*'$(}r3
bookkeeper 簿記員 i$ L]X[
bookkeeping 簿記 aE BP9RX}z
branch office general ledger 支店往來賬戶 #eC;3Kq#-
broker 經紀人 v\Y}(fD
brought down 接前 Ys
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brought forward 接上頁 ]VWfdG
budget 預算 16QbB;
by-product 副產品 _g 4/%
by-product sales 副產品銷售 @E}X-r.^f
capital 股本 Tdwwtbe
capital income 資本收益 rh`.$/^
capital outlay 資本支出 qd+[ShrhqZ
capital stock 股本 _GO+fB/Q1
capital stock certificate 股票 |2@en=EYk
carried down 移後 e5ru:#P.p
carried forward 移下頁 b%;59^4AjD
cash 現金 *kQCW#y0
cash account 現金賬戶 DAnb.0
cash in bank 存銀行現金 WkaR{{nM
cash on delivery 交貨收款 s$
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cash on hand 庫存現金 5Vi]~dZu7
cash payment 現金支付 -k&{nD|
cash purchase 現購 bW9"0=j[{
cash sale 現沽 lV<Tsk'
cashier 出?#123;員 u5Ny=Xm
cashiers check 本票 5ttMua <G?
certificate of deposit 存款單折 @vQa\|j
certificate of indebtedness 借據 cVay=5].
certified check 保付支票 3%R{"Q"
certified public accountant 會計師 :B=8_M
charges 費用 UQ3@@:L_
charge for remittances 匯水手續費 s^>lOQ=
charter 營業執照 7B(bH8
chartered accountant 會計師 0[lsoYUq
chattles 動產 ole|J
check 支票 5!AV!A_Jp
che stub 支票存根 |=cCv_y
closed account 己結清賬戶 'e]HP-Y
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closing 結算 D#7_TKX
closing entries 結賬紀錄 \ CK(;J
closing stock 期末存貨 ]G0dS
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closing the book 結賬 RxZm/:yuJ.
columnar journal 多欄日記賬 |qlS6Aln
combination 聯合 nG"n-$A?<
commission 佣金 5r4gmy>
commodity 商品 #%^\\|'z
common stock 普通股 vJRnBq+y
company 公司 \2Og>{"U
compensation 賠償 {y
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compound interest 複利 :)p)=c8%
consignee 承銷人 efjO8J[uk-
consignment 寄銷 .G}k/`a
consignor 寄銷人 BR36}iS;V
consolidated balance sheet 合併資產負債表 URK!W?3c
consolidated profit and loss account 合併損益表 A XBkJ'jd
consolidation 合併 $;Vc@mYGW;
construction cost 營建成本 hCM8/Vvx6
construction revenue 營建收入 M!gBmQZ1
contract 合同 lwOf)jK:J
control account 統制賬戶 @P:R~m2
copyright 版權 XDk'2ycv
corporation 公司 Hz?!BV0
cost 成本 \+k, :8s/
cost accounting 成本會計 /vjG
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cost of labour 勞工成本 f.oP
cost of production 生產成本 #
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cost of manufacture 製造成本 (=1q!c`
cost of sales 銷貨成本 \=!H 2M
cost price 成本價格 -J,Q;tj
credit 貸方 pI7Ssvi^
credit note 收款通知單 lC#RNjDp/~
creditor 債權人 MO[kr2T
crossed check 橫線支票 u#`+[AC`
current account 往來活期賬戶 X JY5@I.
current asset 流動資產 qy_%~c87
current liability 流動負債 [yw%i h)
current profit and loss 本期損益 H9RGU~q4s[
debit 借方 <E
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debt 債務 \M5P+Wk'
debtor 債務人 DVI7]+=nV
deed 契據 n]+.
deferred assets 遞延資產 XHxz @_rw
deferred liabilities 遞延負債 [O2h-`
delivery 交貨 pOm@b`S%
delivery expense 送貨費 uBmxh%]C~
delivery order 出貨單 S%kS#U${|
demand draft 即期匯票 +W
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demand note 即期票據 .nEs:yn
demurrage charge 延期費 |;P^clS3
deposit 存款 AD]e0_E
deposit slip 存款單 Dl%?OG<
depreciation 折舊 _J,xT
direct cost 直接成本 -kl;!:'.3
direct labour 直接人工 @,k7xm$u
director 董事 ga-{!$b*
discount 折扣 sAi&A9"*
discount on purchase 進貨折扣 lop uf/U0
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