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。 W&I:z-VH
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acceptance 承兌 .;,,{;
account 賬戶 H3iYE~^#
accountant 會計員 XGYsTquSe
accounting 會計 wk^$DM/KJ)
accounting system 會計制度 : ?Z9
accounts payable 應付賬款 h{j
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accounts receivable 應收賬款 N
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accumulated profits 累積利益 >*+n`"6
adjusting entry ?#123;整記錄 8 QI+O`
adjustment ?#123;整 W%9~'pXgB
administration expense 管理費用 ?a?4;Y!
advances 預付 NNJQDkO-I
advertising expense 廣告費 3fYfj
agency 代理 "s`#`'
agent 代理人 Go]y{9+(7
agreement 契約 l6MBnvi
allotments 分配數 6vU%Y_n=y]
allowance 津貼 AnZy
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amalgamation 合併 rV-Xsf7Z
amortization 攤銷 4Y
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amortized cost 應攤成本 6aWnj*dF
annuities 年金 P/k#([:2
applied cost 已分配成本 \"5p)(
applied expense 已分配費用 FysIN~
applied manufacturing expense 己分配製造費用 ,d^H Ag^j
apportioned charge 攤派費用 y^
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appreciation 漲價 Q
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article of association 公司章程 QV#HN"F/K
assessment 課稅 (~"#=fs.L
assets 資產 rTST_$"_6
attorney fee 律師費 Kz]\o"K
audit 審計 <Y;w
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auditor 審計員 Y%zWaH
average 平均數 #nj;F'O](
average cost 平均成本 p<FqK/
bad debt 壞賬 ezm*9Jc~p
balance 餘額 srKEtd"
balance sheet 資產負債表 -BwZ
bank account 銀行賬戶 lXVh`+X/l
bank balance 銀行結存 x4?g>v*J
bank charge 銀行手續費 UdpuQzV<4`
bank deposit 銀行存款 'Awd:Aed5
bank discount 銀行貼現 _0iV6Bj
bank draft 銀行匯票
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bank loan 銀行借款 19Mu}.+;
bank overdraft 銀行透支 wkJ@#jD*[
bankers acceptance 銀行承兌 *A0d0M]cg
bankruptcy 破產 I &%
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bearer 持票人 =&: |a$C
beneficiary 受益人 7eFFKl
bequest 遺產 D'UIxc8
bill 票據 og4mLoLA
bill of exchange 匯票 2f rwU~y
bill of lading 提單 nHLMF7\
bills discounted 貼現票據 &}#zG5eu
bills payable 應付票據 1T4#+kW&
bills receivable 應收票據 ?ihRt+eR~
board of directors 董事會 }YU\}T-P
bonds 債券 ;
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bonus 紅利 $?;)uoAg
book value 賬面價值 @F|pKf:M+
bookkeeper 簿記員 p@d_Ru
bookkeeping 簿記 {?}^HW9{
branch office general ledger 支店往來賬戶 z)u\(W*\iA
broker 經紀人 Y7')~C`up^
brought down 接前 Fgi;%
brought forward 接上頁 JI
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budget 預算 !&{"tL@.
by-product 副產品 3/,}&SX
by-product sales 副產品銷售 "9NWsy}<c
capital 股本 wEU=R>j.
capital income 資本收益 R)=){SI:1)
capital outlay 資本支出 }E&:
capital stock 股本 NBw{
capital stock certificate 股票 gz Dfx&.0
carried down 移後 zS`KJVm
carried forward 移下頁 sy(.p^Z
cash 現金 K[Vj+qdyl
cash account 現金賬戶 Y3H5}4QD
cash in bank 存銀行現金 R I:kp.V
cash on delivery 交貨收款 H=mFc@
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cash on hand 庫存現金 MG^YT%f
cash payment 現金支付 NLt"yD3t
cash purchase 現購 _9<Mo;C
cash sale 現沽 MIqH%W.ru
cashier 出?#123;員 [<wpH0lNoy
cashiers check 本票 ;Qq7@(2y
certificate of deposit 存款單折 EZZE(dq@gf
certificate of indebtedness 借據 HNLr}
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certified check 保付支票 !L2!:_
certified public accountant 會計師 RW<4",
charges 費用 j-| !QlB
charge for remittances 匯水手續費 nx%eq,Pq
charter 營業執照 h%sw^;\!
chartered accountant 會計師 I[n|#N
chattles 動產 "1UpoF'w
check 支票 `
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che stub 支票存根 #S[Y}-]T
closed account 己結清賬戶 rkz84wDx
closing 結算 zd {sw}
closing entries 結賬紀錄 z]2lT
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closing stock 期末存貨 XR$i:kL,,
closing the book 結賬 /bL L!nD=^
columnar journal 多欄日記賬 7t/Y5Qf
combination 聯合 C(M ?$s`
commission 佣金 Ydyz-
commodity 商品 9I''$DVf
common stock 普通股 wZ=@0al
company 公司 |<uBJ-5
compensation 賠償 9ZuKED
compound interest 複利 (U\D7ItMG
consignee 承銷人 apnpy\in
consignment 寄銷 4E+8kz'
consignor 寄銷人 C 1)+^{7ef
consolidated balance sheet 合併資產負債表 gLK0L%"5
consolidated profit and loss account 合併損益表 L XTtV0F
consolidation 合併 3Z7gPU!H=
construction cost 營建成本 ;jBS:k?
construction revenue 營建收入 v@{VQVx
contract 合同 imB/P M
control account 統制賬戶 =,X*40=
copyright 版權 ~g;)8X;;+
corporation 公司 t$?#@8Yk
cost 成本 }'
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cost accounting 成本會計 $f
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cost of labour 勞工成本 Vt:\llsin
cost of production 生產成本 $9u:Ox
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cost of manufacture 製造成本 F
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cost of sales 銷貨成本 G2b"R{i/,
cost price 成本價格 ja(ZJ[<`
credit 貸方 '}-QZ$|*
credit note 收款通知單 QP>F *A
creditor 債權人 d<E2=WVB6
crossed check 橫線支票 5Fbb5`(
current account 往來活期賬戶 A=70UL
current asset 流動資產 <&bBE"U4
current liability 流動負債 MPF({Pnx7
current profit and loss 本期損益 We'= /!
debit 借方 2-@
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debt 債務 :)h4SD8
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debtor 債務人 y.(m#&T
deed 契據 U/xzl4m6
deferred assets 遞延資產 MPYYTQ1FB
deferred liabilities 遞延負債 yV31OBC:
delivery 交貨 -
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delivery expense 送貨費 Yu9VtC1
delivery order 出貨單 fuWAw^&
demand draft 即期匯票 ]cMZ7V^
demand note 即期票據 LLoV]~dvUu
demurrage charge 延期費 jc@=
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deposit 存款 ^==Tv+T9U
deposit slip 存款單 s!1/Bm|_T
depreciation 折舊 C'jCIL
direct cost 直接成本 j HObWUX
direct labour 直接人工 @X=sfygk
director 董事 ZZc^~
discount 折扣 i+lq:St
discount on purchase 進貨折扣 6="o&!
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