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。 un=)k;oh
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acceptance 承兌 @"0qS:s]X
account 賬戶 l.!
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accountant 會計員 38^_(N
accounting 會計 8%B @[YDe
accounting system 會計制度 ;2}Gqh )Yr
accounts payable 應付賬款 wAYc)u#
accounts receivable 應收賬款 >LSA?dy!?
accumulated profits 累積利益 f5v|}gMAX
adjusting entry ?#123;整記錄 5+J/Qm8{bb
adjustment ?#123;整 glpdYg *
administration expense 管理費用 j!/(9*\
advances 預付 TvR2lP
advertising expense 廣告費 Lb/_ULo6-V
agency 代理 2UquN0
agent 代理人 # L R[6l
agreement 契約 .
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allotments 分配數 {3>^nMv@e
allowance 津貼 `JCC-\9T_
amalgamation 合併 EUgs2Fsb3
amortization 攤銷 :|g{gi
amortized cost 應攤成本 -rfO"D>
annuities 年金 ~+Y;jAdU
applied cost 已分配成本 .O(UK4Mb
applied expense 已分配費用 ,MJZ*"V/3
applied manufacturing expense 己分配製造費用 ~i4@sz&
apportioned charge 攤派費用 f$L5=V
appreciation 漲價 lbY>R
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article of association 公司章程 LY MfoXp
assessment 課稅
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assets 資產 W0|?R6|
attorney fee 律師費 ,LvJ'N
audit 審計 E^!%m8--
auditor 審計員 4 ET
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average 平均數 ]iPdAwc.1
average cost 平均成本 -T>`PJpJuL
bad debt 壞賬 dxA=gL2
balance 餘額 ?
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balance sheet 資產負債表 Xo,BuK&G
bank account 銀行賬戶 dNR4h
bank balance 銀行結存 P~&X$H%e
bank charge 銀行手續費 Y9u2:y!LdL
bank deposit 銀行存款 J_,y?}.e3
bank discount 銀行貼現 >9DgsA`'
bank draft 銀行匯票 CH2o[&
bank loan 銀行借款 zy.Ok 49
bank overdraft 銀行透支 laAG%lq/'
bankers acceptance 銀行承兌 YG% Zw
bankruptcy 破產 C5m*pGImG
bearer 持票人 '=r.rW5
beneficiary 受益人 q7;)&_'
bequest 遺產 )wC>Hq[mhW
bill 票據 sXFD]cF
bill of exchange 匯票 OG.`\G|
bill of lading 提單 p|Ln;aYc
bills discounted 貼現票據 NXV%j},>
bills payable 應付票據 y ^YrGz.
bills receivable 應收票據 e2;">tp6?
board of directors 董事會 g+f{I'j
bonds 債券 jE{z4en
bonus 紅利 UuN(+&oD-
book value 賬面價值 :%Bo)0a9
bookkeeper 簿記員 T+\BX$w/4e
bookkeeping 簿記 Qtk'^Fc
branch office general ledger 支店往來賬戶 ),n?"
broker 經紀人 V!oyC$eV
brought down 接前 Yd@9P2C
brought forward 接上頁
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budget 預算 P~~RK&+i
by-product 副產品 Ys\l[$_`*
by-product sales 副產品銷售 !nu#r$K(
capital 股本 _PuMZjGL
capital income 資本收益 Si;e_a
capital outlay 資本支出 9J<KR#M
capital stock 股本 pgI@[zp7
capital stock certificate 股票 fx*Swv%r
carried down 移後 U-k6ZV3&8
carried forward 移下頁 xH92=t-w
cash 現金 A/'G.H
cash account 現金賬戶 -wY6da*.W
cash in bank 存銀行現金 ct/I85c@P
cash on delivery 交貨收款 __zsrIUJ
cash on hand 庫存現金 j@9A!5<CCk
cash payment 現金支付 FrB19
cash purchase 現購 U\ 51j
cash sale 現沽 GU=h2LSi]
cashier 出?#123;員 l9n8v\8,o
cashiers check 本票 BV<LIrAS
certificate of deposit 存款單折 *G=n${'
certificate of indebtedness 借據 'Y[\[]3[8
certified check 保付支票 eM8u
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certified public accountant 會計師 pnf3YuB
charges 費用 /H\ZCIu/7
charge for remittances 匯水手續費 Am-JB
charter 營業執照 'A4Lr
chartered accountant 會計師 \&SP7~-eq
chattles 動產 @mW0EJ8bb
check 支票 H>M0GL
che stub 支票存根 Qg3
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closed account 己結清賬戶 !j\y
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closing 結算 wjY3:S~
closing entries 結賬紀錄 c!s{QW
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closing stock 期末存貨 P4s:wuJ^
closing the book 結賬 B~z&
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columnar journal 多欄日記賬 X^"95Ic
combination 聯合 :I1bGa&I
commission 佣金 #U'n=@U@(
commodity 商品 e=YvMg
common stock 普通股 tk ~7>S
company 公司 R9{6$djq\:
compensation 賠償 x_#yH3kJ
compound interest 複利
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consignee 承銷人 >:8GU f*
consignment 寄銷 ?9/%K45
consignor 寄銷人 @aI`ru+a
consolidated balance sheet 合併資產負債表 C}wmoYikV
consolidated profit and loss account 合併損益表 I/fERnHM/+
consolidation 合併 L
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construction cost 營建成本 d[jxU/.p;
construction revenue 營建收入 C#;}U51:t
contract 合同 7(ZI]<
control account 統制賬戶 .,-t}5(VSq
copyright 版權 XVE(p3-
corporation 公司 Gu9Ap<>!
cost 成本 |7%M:7Q
cost accounting 成本會計 ix
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cost of labour 勞工成本 l=xy_ TCf
cost of production 生產成本 km.xy_v
cost of manufacture 製造成本 J/WPffqD
cost of sales 銷貨成本 qJUu9[3'm
cost price 成本價格 ,253'53W)
credit 貸方 `nn;E%n
credit note 收款通知單 !y `wAm>n
creditor 債權人 cl)%qIXj}H
crossed check 橫線支票 3<#4
current account 往來活期賬戶 "m(HQ5e)*
current asset 流動資產 nTp?
current liability 流動負債 R8?Xz5
current profit and loss 本期損益 rWAJL9M
debit 借方 >4b-NS/}0
debt 債務 `TBau:E lI
debtor 債務人 7l%O:M(\
deed 契據 ' !ZFK
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deferred assets 遞延資產
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deferred liabilities 遞延負債 PG+ICg
delivery 交貨
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delivery expense 送貨費 mQ:lj$Gf
delivery order 出貨單 !Zlvz%X
demand draft 即期匯票 /a(xUm @.
demand note 即期票據 NDm3kMa
demurrage charge 延期費 FlgK:=Fmj
deposit 存款 !ku5P+y$
deposit slip 存款單 >a5CW~Z]
depreciation 折舊 +)dQd T0Fq
direct cost 直接成本 s^)wh v`C
direct labour 直接人工 pk:YjJs
director 董事 lt`#or"o
discount 折扣 Xq` '^)
discount on purchase 進貨折扣 Vd1.g{yPV
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