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。 [=%TnT+^9
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acceptance 承兌 rWh6RYd<T
account 賬戶 J9T3nTfL
accountant 會計員 ={?vAb:
accounting 會計 N N|u _
accounting system 會計制度 BnRN;bu
accounts payable 應付賬款 t*@z8<H
accounts receivable 應收賬款 exdx\@72
accumulated profits 累積利益 hm<}p&!J
adjusting entry ?#123;整記錄 34!dYr%
adjustment ?#123;整 e|4&b@
administration expense 管理費用 H'F6$ypoS
advances 預付 8>/Q1(q0
advertising expense 廣告費 fSDi-I
agency 代理 PR|R`.QSs
agent 代理人 2BCtJ`S`
agreement 契約 m?HZ;
allotments 分配數 &uUo3qXQ5l
allowance 津貼 8P:
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amalgamation 合併 mJB2)^33a
amortization 攤銷 0q\7C[R_
amortized cost 應攤成本 :fk2
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annuities 年金 {YUIMd!Y
applied cost 已分配成本 oUQ07z\C
applied expense 已分配費用 5X.e*;
applied manufacturing expense 己分配製造費用 {G*A.$-d
apportioned charge 攤派費用 09o~9z0
appreciation 漲價 VOsqJJ3
article of association 公司章程 fFjH "2WD
assessment 課稅 ;IK[Y{W/
assets 資產 {K#NB_*To
attorney fee 律師費 :R):b
audit 審計 .}')f;jH5<
auditor 審計員 |
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average 平均數 2k6 X,
average cost 平均成本 H&b3{yOa
bad debt 壞賬 4lKVY<
balance 餘額 .lhn;*Yi
balance sheet 資產負債表 .k4W_9
bank account 銀行賬戶 |lH;Fq{\
bank balance 銀行結存 9x+<Ik
bank charge 銀行手續費 97!>%d[0
bank deposit 銀行存款 midsnG+jnf
bank discount 銀行貼現 p1c3Q$>i
bank draft 銀行匯票 >s3gqSDR
bank loan 銀行借款 EliTFxp
bank overdraft 銀行透支 2}?wYI*:5|
bankers acceptance 銀行承兌 ]aCk_*U
bankruptcy 破產 V E2tq k%
bearer 持票人 #[MJ|^\i
beneficiary 受益人 2fIRlrA$
bequest 遺產 d+iR/Ssc
bill 票據 Ut]+k+ 4
bill of exchange 匯票 a'\By?V]
bill of lading 提單 0i[zup
bills discounted 貼現票據 vFrt|JC_{
bills payable 應付票據 }_QKJw6/"
bills receivable 應收票據 Ta
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board of directors 董事會 Q
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bonds 債券 EPW7+Ve
bonus 紅利 b=a!j=-D
book value 賬面價值 BcA31%
bookkeeper 簿記員 #0b&^QL
bookkeeping 簿記 04!(okubyp
branch office general ledger 支店往來賬戶 Bqws!RM'&@
broker 經紀人 *5$&`&,
brought down 接前 }2)DPP:ic
brought forward 接上頁 vtJV"h?e"3
budget 預算 .'[/|4H
by-product 副產品 y?[snrK G
by-product sales 副產品銷售 NkxCs
capital 股本 64Gi8|P
capital income 資本收益 m8+(%>+7
capital outlay 資本支出 7=4 A;Ybq
capital stock 股本 O\;= V`z-
capital stock certificate 股票 (B>Zaro#
carried down 移後 .DJDpP)M
carried forward 移下頁 XM
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cash 現金 P4
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cash account 現金賬戶 WKA'=,`v
cash in bank 存銀行現金 ydWtvFuS
cash on delivery 交貨收款 -U2mf
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cash on hand 庫存現金 _baYn`tFw-
cash payment 現金支付 '!vc/Hw
cash purchase 現購 BX;5wKfA
cash sale 現沽 ZeasYSo4P
cashier 出?#123;員 X_; *`,<T
cashiers check 本票 Z#`0txCF
certificate of deposit 存款單折 Kn+=lCk
certificate of indebtedness 借據 #`tD1T{;
certified check 保付支票 `NwdbKX
certified public accountant 會計師 hQJWKAf,/
charges 費用 FYPz 4K
charge for remittances 匯水手續費 }wt%1v-10U
charter 營業執照 |U[y_Y\a
chartered accountant 會計師 !^U6Z@&/R
chattles 動產 jeN1eM8WI
check 支票 ioIv=qGdiP
che stub 支票存根 PB~_I=
closed account 己結清賬戶 HOYq?40.R
closing 結算 2]jPv0u
closing entries 結賬紀錄 ;np_%?is
closing stock 期末存貨 D#sf i,O
closing the book 結賬 g"t^r3
columnar journal 多欄日記賬 1JTbCS
combination 聯合 ` DCU>bt&R
commission 佣金 Oo%!>!Lt,
commodity 商品 24@^{
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common stock 普通股 qc!x
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company 公司 l%"`{
compensation 賠償 ui.'^F<
compound interest 複利 f[/.I,9U^
consignee 承銷人 H$!-f>Rxa
consignment 寄銷 oo'w-\2]p
consignor 寄銷人 m% bE-#
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 2o{@nN8%
consolidation 合併 ^JhFI*
construction cost 營建成本 P!+v:'P5f
construction revenue 營建收入 qMgfMhQ7DU
contract 合同 6zYaA
control account 統制賬戶 +B
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copyright 版權
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corporation 公司 *8!w&ME+.
cost 成本 .Vx|'-u
cost accounting 成本會計 Md9l+[@
cost of labour 勞工成本 KVijs1q
cost of production 生產成本 k8&FDz
cost of manufacture 製造成本 cb+y9wA
cost of sales 銷貨成本 4]6 Qr
cost price 成本價格 me. /o(!
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credit 貸方 huAyjo
credit note 收款通知單 7Jx%JgF
creditor 債權人 G*\sdBW!k
crossed check 橫線支票 ?:}Pa<D&K
current account 往來活期賬戶 9y+[o
current asset 流動資產 7z<Cu<
current liability 流動負債 Ex,JB +
current profit and loss 本期損益 W(k:Pl#
debit 借方 Z\!rH"8
debt 債務 XV2=8#R
debtor 債務人 e{t=>vry
deed 契據 E/"SU*Co
deferred assets 遞延資產 *CUdGI&
deferred liabilities 遞延負債 p37|zX
delivery 交貨 2Guvze_bU
delivery expense 送貨費 5^F]tRz-
delivery order 出貨單 ~PYFYjHC
demand draft 即期匯票 PPgW
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demand note 即期票據 STlPT5e.}
demurrage charge 延期費 X8b#[40:
deposit 存款 "
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deposit slip 存款單 6^ik|k|
depreciation 折舊 no3Z\@%
direct cost 直接成本 l:z};
direct labour 直接人工 /| f[us-w
director 董事 E._hg+
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discount 折扣 ;.0LRWcJ
discount on purchase 進貨折扣 T&4fBMBp,%
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