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。 s}A)sBsaP3
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acceptance 承兌 j.4oYxK!s/
account 賬戶
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accountant 會計員 th8f
accounting 會計 ^z3-$98=A
accounting system 會計制度 Kg&{
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accounts payable 應付賬款 HbF.doXK
accounts receivable 應收賬款 _)Uw-vhQiT
accumulated profits 累積利益 &9\z!r6mc
adjusting entry ?#123;整記錄 M*| y&XBe
adjustment ?#123;整 )NZ6!3[@
administration expense 管理費用 CtVY;eG
advances 預付 (A?{6
advertising expense 廣告費 f&t]O$
agency 代理 O!='U!X@
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agent 代理人 WM BntB
agreement 契約 \/4ipU.
allotments 分配數 Fa^5.p
allowance 津貼 wJh|$Vn
amalgamation 合併 HTI1eLZ2
amortization 攤銷 8%JxXtWW`
amortized cost 應攤成本 R3F>"(P@tS
annuities 年金 [.B)W);
applied cost 已分配成本 Rk^Fasg"
applied expense 已分配費用 8^=g$;g
applied manufacturing expense 己分配製造費用 R|H9AM
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apportioned charge 攤派費用 EDvK9J
appreciation 漲價 tA$,4B?
article of association 公司章程 i^sK+v
assessment 課稅 ed*Cx~rT
assets 資產 ` 1DJwe2
attorney fee 律師費 ?*E Y~'I
audit 審計 I#@iA!
auditor 審計員 'P}"ZHW
average 平均數
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average cost 平均成本 <Hhl=6op
bad debt 壞賬 W5(t+$L.
balance 餘額 (?xGlV`n
balance sheet 資產負債表 {f#{NA5
bank account 銀行賬戶 0IBVR,q
bank balance 銀行結存 Pca~V>Hd
bank charge 銀行手續費 'Z'X`_
bank deposit 銀行存款 dra'1E
bank discount 銀行貼現 sl|s#+Z
bank draft 銀行匯票 2.}<VivT
bank loan 銀行借款 sF]v$kq
bank overdraft 銀行透支 _)2.#L
bankers acceptance 銀行承兌 (p`'Okw
bankruptcy 破產 m\7-/e2a
bearer 持票人 KM4w{
beneficiary 受益人 Vj4
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bequest 遺產 (}O)pqZ>
bill 票據 Km]N scq1
bill of exchange 匯票 -'JTVfm.
bill of lading 提單 tu77Sb
bills discounted 貼現票據 93x.b]]"
bills payable 應付票據 !$AVlMnJ
bills receivable 應收票據 "$+naY{w
board of directors 董事會 MjE.pb
bonds 債券 COFs?L.`
bonus 紅利 p*!@z|F>U
book value 賬面價值 %9[GP7?
bookkeeper 簿記員 0{v?
bookkeeping 簿記 FR0zK=\
branch office general ledger 支店往來賬戶 y4,2Xs9,
broker 經紀人 ,Ng3!2&$e
brought down 接前 a\vf{2
brought forward 接上頁 J><O
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budget 預算 0ang~_
by-product 副產品 cZ|D!1%
by-product sales 副產品銷售 J=*y>Zt-b
capital 股本 )]J I Q"rR
capital income 資本收益 dpZ7eJ
capital outlay 資本支出 Sn.I
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capital stock 股本 #"ayq,GC<
capital stock certificate 股票 2F!K
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carried down 移後 7;;W{W%
carried forward 移下頁 @<CJbFgJp
cash 現金 Cd'P
cash account 現金賬戶 p$f#W
cash in bank 存銀行現金 i0-!!
cash on delivery 交貨收款 |{PQ0DS
cash on hand 庫存現金 tt[P{mMQ
cash payment 現金支付 90sM S]a
cash purchase 現購 $2]1 3j
cash sale 現沽 T_Z@uZom.
cashier 出?#123;員 <tf4j3lwH
cashiers check 本票
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certificate of deposit 存款單折 Lj *FKP\{
certificate of indebtedness 借據
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certified check 保付支票 dtA- 4Ndm
certified public accountant 會計師
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charges 費用 6xdu}l=%
charge for remittances 匯水手續費 ^eM=h
charter 營業執照 dadOjl)S)
chartered accountant 會計師 |r}%AN6+
chattles 動產 H
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check 支票 *Q!b%DIa$
che stub 支票存根 (n" )
closed account 己結清賬戶 t
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closing 結算 8S]Mf*~S'
closing entries 結賬紀錄 Da-F(^E
closing stock 期末存貨 Pdf_{8r
closing the book 結賬 n/$Bd FH
columnar journal 多欄日記賬 Lom%eoH)
combination 聯合 4Xz6JJ1U[H
commission 佣金 WcH^bAY 6
commodity 商品 qu[w_1%S
common stock 普通股 {!N4|
company 公司 EyBdL
compensation 賠償 R%#c~NOO
compound interest 複利 iM8hGQ`
consignee 承銷人 ,9?'Q;20
consignment 寄銷 ATnD~iACY
consignor 寄銷人 .kC}. Q_
consolidated balance sheet 合併資產負債表 ~;+i[Z&e
consolidated profit and loss account 合併損益表 `W]a
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consolidation 合併 |o!<@/iH=
construction cost 營建成本 S<Q1
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construction revenue 營建收入 I.KYWs
contract 合同 '/sc `(`:0
control account 統制賬戶 n:*+pL;
copyright 版權 cYbO)?mC_
corporation 公司 GC4$9q}C4Z
cost 成本 ]m4LY.SQ
cost accounting 成本會計 //J:p,AF
cost of labour 勞工成本
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cost of production 生產成本
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cost of manufacture 製造成本 UD9h5PgT
cost of sales 銷貨成本 6,@M0CX
cost price 成本價格 @%#(Hse
credit 貸方 !?l 23(d
credit note 收款通知單 1c}'o*K_%
creditor 債權人 3M@>kIT8
crossed check 橫線支票 SN]/~>/
current account 往來活期賬戶 _I8-0DnOM
current asset 流動資產 (XW#,=rYk
current liability 流動負債 R
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current profit and loss 本期損益 ADR`j;2
debit 借方 W2<X 5'
debt 債務 (vI7qD_
debtor 債務人 2f:'~ P56
deed 契據 r p@=
deferred assets 遞延資產 3/ [=
deferred liabilities 遞延負債 >#q|Pjv]
delivery 交貨 {xH
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delivery expense 送貨費 +\W"n_PPy
delivery order 出貨單 26Yg?:kP
demand draft 即期匯票 #t/Q4X
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demand note 即期票據 TuF:m"4
demurrage charge 延期費 ,88Y1|:X
deposit 存款 4;*V^\',9
deposit slip 存款單 SHGO;
depreciation 折舊 VKs\b-1
direct cost 直接成本 CD[7h
direct labour 直接人工 ^#=L?e
director 董事 FdSa Ood8
discount 折扣 sW]n~kTt'
discount on purchase 進貨折扣 v4v+;[a%
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