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。 i^}DIx{
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acceptance 承兌 D r6u0rx8
account 賬戶 P&Hhq>@Z
accountant 會計員 `DP4u\6_
accounting 會計 yfAh=
accounting system 會計制度 Jy]}'eE?pr
accounts payable 應付賬款 eGbjk~,f'
accounts receivable 應收賬款 f kdJgK
accumulated profits 累積利益 ?SoRi</1
adjusting entry ?#123;整記錄 "j}fcrlG9
adjustment ?#123;整 :C#(yp
administration expense 管理費用 Reg%ah|$/=
advances 預付 @Y&(1Wl
advertising expense 廣告費 "/\-?YJjw
agency 代理 S%Z2J)H"
agent 代理人 YJ 01-
agreement 契約 o{K#LP
allotments 分配數 'd< 1;Ayw
allowance 津貼 z"{Ji{>%=
amalgamation 合併 Aq &H-g]s
amortization 攤銷 hOcVxSc.
amortized cost 應攤成本 0"c(n0L
annuities 年金 nrz2f7d$
applied cost 已分配成本 .W0;Vhw"
applied expense 已分配費用 -[5yp 2F-{
applied manufacturing expense 己分配製造費用 &8Oy *'
apportioned charge 攤派費用 >xm:?W R
appreciation 漲價 9m2Yrj93
article of association 公司章程 e?XQ,
assessment 課稅 Lq5Eu$;r
assets 資產 C;eM:v0A[
attorney fee 律師費 h%%dRi
audit 審計 um
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auditor 審計員 !
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average 平均數 qM
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average cost 平均成本 ZfWF2%]<
bad debt 壞賬 rp,PhS
balance 餘額 UE%~SVi.#
balance sheet 資產負債表 )Hlc\Mgy
bank account 銀行賬戶 XZ1<sm8t."
bank balance 銀行結存 @:G#[>nKe
bank charge 銀行手續費 /AUXO]
bank deposit 銀行存款 EN@Pr `R
bank discount 銀行貼現 7V7iIbi
bank draft 銀行匯票 4.i< `'
bank loan 銀行借款 /Es&~Fn
bank overdraft 銀行透支 FTZaN1%`
bankers acceptance 銀行承兌 `1U?^9Nf
bankruptcy 破產 dIRSgJ`
bearer 持票人 ^-pHhh|g
beneficiary 受益人 + |d[q?
bequest 遺產 c=\H&x3X
bill 票據 JnZlz?}^
bill of exchange 匯票 R"k}wRnxY
bill of lading 提單 #~@Cl9[)D
bills discounted 貼現票據 ~;B@ {kFY)
bills payable 應付票據 }SF<. A
bills receivable 應收票據 I'T@}{h
board of directors 董事會 $56Z/*
bonds 債券 !&8HA
bonus 紅利 D= LLm$y
book value 賬面價值 -c'~0g]<
bookkeeper 簿記員 A@k`$xevVj
bookkeeping 簿記 J+20]jI
branch office general ledger 支店往來賬戶
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broker 經紀人 >ay%
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brought down 接前 !Won<:.[0
brought forward 接上頁 j5qrM_Chg
budget 預算 Y1h)0_0
by-product 副產品 }O7b&G:nW
by-product sales 副產品銷售 Dwp-*QK^G
capital 股本 Hwm]l`E]
capital income 資本收益 |oI]
capital outlay 資本支出 %Ut7%obpi
capital stock 股本 @{y[2M} %]
capital stock certificate 股票 q+/7v9
carried down 移後 (*\*7dIo
carried forward 移下頁 WT9k85hqj
cash 現金 C
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cash account 現金賬戶 u!WjG@
cash in bank 存銀行現金 )kiC/Y}k
cash on delivery 交貨收款 mU3 @|a/@0
cash on hand 庫存現金 y7)$~R):-
cash payment 現金支付 :#=XT9
cash purchase 現購 ekx~svcC&A
cash sale 現沽 BVk&TGa;[$
cashier 出?#123;員
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cashiers check 本票 JVgV,4 1
certificate of deposit 存款單折 0qUBt9rA
certificate of indebtedness 借據 %Vp'^,&S
certified check 保付支票 Y
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certified public accountant 會計師 +)eI8o0#
charges 費用 ndU<,{r
charge for remittances 匯水手續費 "0(
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charter 營業執照 eURj'8o),
chartered accountant 會計師 "<y0D!&
chattles 動產 Lupug"p0
check 支票 -l
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che stub 支票存根 :6r)HJ5sg
closed account 己結清賬戶 `swf~
closing 結算 b^~"4 fU
closing entries 結賬紀錄 2!+saf^-,
closing stock 期末存貨 `"* ]C
closing the book 結賬 "}(g3Iy
columnar journal 多欄日記賬 (dh{Gk4=+
combination 聯合 +jPs0?}s
commission 佣金 3RyB 0
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commodity 商品 `x0GT\O2-
common stock 普通股 <$]=Vaq
company 公司 4.}{B_)
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compensation 賠償 1D/
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compound interest 複利 );zLy?n
consignee 承銷人 a*4l!-7
consignment 寄銷 :t36]NM
consignor 寄銷人 oju}0h
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consolidated balance sheet 合併資產負債表 gLyE,1Z}u
consolidated profit and loss account 合併損益表 O*8.kqlgt
consolidation 合併 JXKqQxZ[X
construction cost 營建成本 (`
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construction revenue 營建收入 +hJ@w-u,G
contract 合同 iVg3=R)[1
control account 統制賬戶 \<bar ~
copyright 版權 ~rWys=
corporation 公司 Xj^Hy"HC^~
cost 成本 `?f Y!5BA
cost accounting 成本會計 0+]ol:i
cost of labour 勞工成本 pW>?%ft.
cost of production 生產成本 _4]GP3`
cost of manufacture 製造成本 e{"r3*
cost of sales 銷貨成本 ;MH<T6b
cost price 成本價格 ~$O.KF:
credit 貸方 &r)i6{w81
credit note 收款通知單
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creditor 債權人 G{ 9p.Q
crossed check 橫線支票 /kLG/ry8l:
current account 往來活期賬戶 5w#
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current asset 流動資產 sfv{z!mo
current liability 流動負債 ;6T>p
current profit and loss 本期損益 GjmPpKIu\
debit 借方 Sas&P:#r
debt 債務 f;[\'_.*
debtor 債務人
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deed 契據 W.fsW<{4j
deferred assets 遞延資產 8hK\Ya:mP
deferred liabilities 遞延負債 ?'@tx4#v\2
delivery 交貨 ,'KQF C
delivery expense 送貨費 8N8N)#A[
delivery order 出貨單 S8{S b>
demand draft 即期匯票 xTy[X"sJ
demand note 即期票據 Vl0
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demurrage charge 延期費 _wC4n }J
deposit 存款 %SHjJCS3
deposit slip 存款單 *Z+8L*k97
depreciation 折舊 ]%RX\~Q.4
direct cost 直接成本 / p_mFA]@
direct labour 直接人工 phT|w
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director 董事 \
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discount 折扣 zj ?^,\{A
discount on purchase 進貨折扣 wcdD i[E>i
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