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。 +K8T%GAr
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acceptance 承兌 B
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account 賬戶 N"0>)tG
accountant 會計員 I *f@M}
accounting 會計 1H\5E~X
accounting system 會計制度 <;@E
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accounts payable 應付賬款 APJFy@l}
accounts receivable 應收賬款 z
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accumulated profits 累積利益 tR4+]K
adjusting entry ?#123;整記錄 xIV#}z0
adjustment ?#123;整 ONZ(0H{ 1$
administration expense 管理費用 xT( pB-R
advances 預付 fGW~xul_
advertising expense 廣告費 +6~zMKp
agency 代理 KZ1m2R}'
agent 代理人 I~E&::,
agreement 契約 P(o>U
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allotments 分配數 dtjb(*x
allowance 津貼 knzo 6
amalgamation 合併 E(z|LS*3
amortization 攤銷 4/_!F'j
amortized cost 應攤成本 .
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annuities 年金 KU Mk:5
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applied cost 已分配成本 /Z~$`!J
applied expense 已分配費用 5Vdy:l
applied manufacturing expense 己分配製造費用 :c Er{U8
apportioned charge 攤派費用 hQz1zG`z7
appreciation 漲價 ({$rb-
article of association 公司章程 sO!m,pK(
assessment 課稅 * bhb=~
assets 資產 qv>l
attorney fee 律師費 "\]]?&
audit 審計 Z0v&AD=
auditor 審計員 Zlt,Us
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average 平均數 /n:Q>8^n'W
average cost 平均成本 X
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bad debt 壞賬 K|Xe)
balance 餘額 >5TXLOYZ
balance sheet 資產負債表
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bank account 銀行賬戶 " YOl6n
bank balance 銀行結存 U7e2NES
bank charge 銀行手續費 I"QU{]|J
bank deposit 銀行存款 ,|;\)tT
bank discount 銀行貼現 d+5v[x~'
bank draft 銀行匯票 q0['!G%["
bank loan 銀行借款 >z%WW&Z'
bank overdraft 銀行透支 T.B7QAI. H
bankers acceptance 銀行承兌 ,Ij/
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bankruptcy 破產 : w>R|]
bearer 持票人 RSw;
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beneficiary 受益人 oMYZ^b^
bequest 遺產 :QHh;TIG=<
bill 票據 T-x9IoE
bill of exchange 匯票 ?k@;,l :s
bill of lading 提單 PCa0I^d
bills discounted 貼現票據 Po.by~|
bills payable 應付票據 \C2HeA\#SW
bills receivable 應收票據 x2/ciC
board of directors 董事會 8o).q}>&
bonds 債券 "5Z5x%3I
bonus 紅利 4af^SZ)l
book value 賬面價值 H|MAbx
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bookkeeper 簿記員 o{l]n*
bookkeeping 簿記 u@`y/
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branch office general ledger 支店往來賬戶 !kH 1|
broker 經紀人 6(Ntt
brought down 接前 LWN9 D
brought forward 接上頁 &IsPqO
budget 預算 g:6
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by-product 副產品 RXu`DWN
by-product sales 副產品銷售 ;
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capital 股本 6TXTJ]er
capital income 資本收益 FF|M7/[~
capital outlay 資本支出 ;<%th
capital stock 股本 ~at:\h4:
capital stock certificate 股票 6?JvvS5
carried down 移後 i'1MZ%.
carried forward 移下頁 -3m!970
cash 現金 sWKdqs
cash account 現金賬戶 ~0}d=d5g
cash in bank 存銀行現金 `7?EE1o
cash on delivery 交貨收款 MlW*Tugg
cash on hand 庫存現金 i.KRw6
cash payment 現金支付 "x0KiIoPk
cash purchase 現購 QNx xW2+
cash sale 現沽 ~8-xj6^
cashier 出?#123;員 [d
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cashiers check 本票 $ERiBALN:
certificate of deposit 存款單折 H7meI9L
certificate of indebtedness 借據 _NpxV'E
certified check 保付支票 Q]$pg 5O
certified public accountant 會計師 qG]0z_dPE~
charges 費用 .*J /F$
charge for remittances 匯水手續費 6*
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charter 營業執照 8]bLp
chartered accountant 會計師 : JSuC
chattles 動產 k[f_7lJ2
check 支票 XK)0Mt\
che stub 支票存根 0JqvV
closed account 己結清賬戶 i|28:FJA
closing 結算 mMO]l(a&
closing entries 結賬紀錄 1(e64w@
closing stock 期末存貨 hf7[<I,jov
closing the book 結賬 x,fL656t
columnar journal 多欄日記賬
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combination 聯合 .Sv/0&O
commission 佣金 "M^mJl&*b
commodity 商品 Dz8aJ6g
common stock 普通股 _c}# f\ +_
company 公司 yW"[}Lh4
compensation 賠償 >Pvz5Hf/wW
compound interest 複利 2zuQeFsK
consignee 承銷人 0ZZ Wj%
consignment 寄銷 e_cK#9+
consignor 寄銷人 QUh`
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consolidated balance sheet 合併資產負債表 .nEiYS|T
consolidated profit and loss account 合併損益表 O]Yz7
consolidation 合併 Dt iM}=:
construction cost 營建成本 7 y$a=+D i
construction revenue 營建收入 Tk`|{Ph0
contract 合同 ViG>gMG v
control account 統制賬戶 agQDd8 oX
copyright 版權 Qd>\{$N
corporation 公司 $I4Wl:(~}
cost 成本 9n"MNedqH
cost accounting 成本會計 *M$'dLn
cost of labour 勞工成本 D'BGoVP
cost of production 生產成本 *.Z~f"SZy*
cost of manufacture 製造成本 \^jRMIM==
cost of sales 銷貨成本 a|4Q6Ycu
cost price 成本價格 g${k8.TV
credit 貸方 t 6lwKK
credit note 收款通知單 Jb-.x_Bf
creditor 債權人 ntW1 )H'o
crossed check 橫線支票 LC\U6J't1
current account 往來活期賬戶 9}H]4"f7
current asset 流動資產 cH+ ~|3
current liability 流動負債 G&"O)$h
current profit and loss 本期損益 81w"*G5AM
debit 借方 M+:9U&>
debt 債務 !%.=35NS@E
debtor 債務人 ,_Kr}RH
deed 契據 ?/myG{E
deferred assets 遞延資產 15r=d
deferred liabilities 遞延負債 'K#ndCGJ$
delivery 交貨 2 gR*] ?C*
delivery expense 送貨費 xErb11
delivery order 出貨單 9PMIF9
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demand draft 即期匯票 DgY
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demand note 即期票據 aPQxpK?
demurrage charge 延期費 NFR>[L
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deposit 存款 [1 O{yPV3s
deposit slip 存款單 T''<y S
depreciation 折舊 o^m?w0 \
direct cost 直接成本 LWhPd\
direct labour 直接人工 i4nFjz
director 董事 ]'-y-kqY
discount 折扣 e6^}XRyf
discount on purchase 進貨折扣 2U(qyC
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