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。 wpMQ 7:j
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acceptance 承兌 {]N?DmF
account 賬戶 td$Jx}'A
accountant 會計員 NT:>.~ah@&
accounting 會計 G?(:Z=
accounting system 會計制度 {D.0_=y~2
accounts payable 應付賬款 teALd~;
accounts receivable 應收賬款 4tKf
accumulated profits 累積利益 FJ.
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adjusting entry ?#123;整記錄 3{E}^ve
adjustment ?#123;整 pDN,(Ip
administration expense 管理費用 EU~'n-
advances 預付 +6E<+-N
advertising expense 廣告費 88U
agency 代理 v65r@)\`
agent 代理人 CBHWMetJ*
agreement 契約 >u[ln@ l
allotments 分配數 ai2}vR
allowance 津貼 ~qxc!k!w4
amalgamation 合併 _~<TAFBr
amortization 攤銷 %"B$I>h
amortized cost 應攤成本 .6(i5K
annuities 年金 _CT|5wQF<
applied cost 已分配成本 ovVU%2o1b
applied expense 已分配費用 3P>@ :
applied manufacturing expense 己分配製造費用 $o^}<)DW
apportioned charge 攤派費用 l)bUHh5[
appreciation 漲價 C*<LVW{P
article of association 公司章程 '1
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assessment 課稅 8b
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assets 資產 XRin~wz|S
attorney fee 律師費 =^}2 /vA
audit 審計 '93&?
auditor 審計員 O;tn5
average 平均數 {)xrg sB
average cost 平均成本 ]sE^=;Pv?
bad debt 壞賬 3Ed
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balance 餘額 AS
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balance sheet 資產負債表 )A"7l7?.n)
bank account 銀行賬戶 xbIA97g-O,
bank balance 銀行結存 5lbh
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bank charge 銀行手續費 3e:y?hpeL
bank deposit 銀行存款 }%|OnEk"
bank discount 銀行貼現 1
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bank draft 銀行匯票 'ZZ/:MvQa
bank loan 銀行借款 "b;?2_w:E
bank overdraft 銀行透支 Ja2.1v|r.
bankers acceptance 銀行承兌 =#Jb9=zdR
bankruptcy 破產 Yzz8:n
bearer 持票人 uWQ.h ,
beneficiary 受益人 `^x^=
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bequest 遺產 xDS9g
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bill 票據 }qg&2M%\
bill of exchange 匯票 Pr"ESd>Y
bill of lading 提單 <Do89
bills discounted 貼現票據 I-I5^s
bills payable 應付票據 uNDkK o<M
bills receivable 應收票據 _9dV
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board of directors 董事會 L M[<?`%p
bonds 債券 hCrgN
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bonus 紅利 yDrJn*
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book value 賬面價值 G})mw
bookkeeper 簿記員
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bookkeeping 簿記 ~f:fOrLE#
branch office general ledger 支店往來賬戶 12E"6E)
broker 經紀人 ?T&D@Ohsx
brought down 接前 *@Z'{V\
brought forward 接上頁 aJts
budget 預算 'aJ?Syn
by-product 副產品 hB4.tMgZ
by-product sales 副產品銷售 >'eqOZM
capital 股本 <dZ{E7l
capital income 資本收益 im`^_zebj
capital outlay 資本支出 '_%Jw:4k
capital stock 股本 TnrMR1Zx
capital stock certificate 股票 6 9Cxh
carried down 移後 :0l(L
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carried forward 移下頁 \v
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cash 現金 ( KrIMZ
cash account 現金賬戶 gkjZX
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cash in bank 存銀行現金 hV%l}6yS&
cash on delivery 交貨收款 cW2:D$Pe
cash on hand 庫存現金 U7N<!6
cash payment 現金支付 :>;#/<3{
cash purchase 現購 okW3V}/x/z
cash sale 現沽 -MZ Eli g
cashier 出?#123;員 /:DxB00
cashiers check 本票 /\.kH62
certificate of deposit 存款單折 r]yq
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certificate of indebtedness 借據 y\:2Re/*Jt
certified check 保付支票 'nul{RE*
certified public accountant 會計師 VQCPgs
charges 費用 2;3q](d
charge for remittances 匯水手續費 #KwFrlZ
charter 營業執照 />?d
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chartered accountant 會計師 LImD]e`
chattles 動產 z"-Urd^O
check 支票 `i}\k
che stub 支票存根 w?[)nlNW
closed account 己結清賬戶 0t~--/lA
closing 結算 (?Yz#Yf
closing entries 結賬紀錄 e1#}/U
closing stock 期末存貨 Kfi A 7W
closing the book 結賬 aCanDMcBnq
columnar journal 多欄日記賬 >2rFURcD
combination 聯合 .'4
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commission 佣金 CNwhH)*
commodity 商品 REJ}T:
common stock 普通股 Au
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company 公司 E-/]UH3u H
compensation 賠償 1Dbe0u
compound interest 複利 ZE9*i}r
consignee 承銷人 Zqao4
consignment 寄銷 F"q3p4-<>
consignor 寄銷人 U>>J_2
consolidated balance sheet 合併資產負債表 \ l:n
consolidated profit and loss account 合併損益表 {Hb _o)S
consolidation 合併 Vq*p?cF .
construction cost 營建成本 =($qiL'h
construction revenue 營建收入 Deam%)bXM]
contract 合同 6Hz=VhQrN
control account 統制賬戶 0-5:"SN'
copyright 版權 6};Sn/8
corporation 公司 hZpFI?lqc\
cost 成本 \+,jM6l}-
cost accounting 成本會計 5Hr"}|J<8
cost of labour 勞工成本 27MgwX
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cost of production 生產成本 wxoBq{r;
cost of manufacture 製造成本 d&fENnt?h
cost of sales 銷貨成本 d#(xP2
cost price 成本價格 GVg0)}
credit 貸方 fF9vV.
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credit note 收款通知單 N>/U%01a
creditor 債權人 E$G8-
crossed check 橫線支票 kqyY:J
current account 往來活期賬戶 SZgH0W("L
current asset 流動資產 { d/k0H
current liability 流動負債 <%!@cE+y
current profit and loss 本期損益 h7*m+/ O
debit 借方 qvT9d7x
debt 債務 hGpaHY>My
debtor 債務人 6L2.88 i
deed 契據 7~IAgjo,@
deferred assets 遞延資產 old}}>_
deferred liabilities 遞延負債 OaEOk57%de
delivery 交貨 Q{>{ e3z}
delivery expense 送貨費 &BQ`4j~.
delivery order 出貨單 `'g%z: ~
demand draft 即期匯票 rod{77
demand note 即期票據 K(_nfE{
demurrage charge 延期費 G6I>Ry[2?
deposit 存款 U*6r".sz
deposit slip 存款單 Ly^r8I
depreciation 折舊 U#Ud~Q q
direct cost 直接成本 N~a?0x
direct labour 直接人工
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director 董事 ua2SW(C@
discount 折扣 gn'. 9";j
discount on purchase 進貨折扣 lc*<UZR
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