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。 ;G.5.q[A
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acceptance 承兌
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account 賬戶 3:C)1q
accountant 會計員 k<Qhw)M8
accounting 會計 1o`zAJ8|2
accounting system 會計制度 HCfme<'
accounts payable 應付賬款 >mJH@,F:
accounts receivable 應收賬款 W
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accumulated profits 累積利益 <-;/,uu
adjusting entry ?#123;整記錄 `i`+yh>pc#
adjustment ?#123;整 `Y O(C<r-
administration expense 管理費用 B>.x@(}V~
advances 預付 0v+-yEkw
advertising expense 廣告費 ' Dp;fEU$
agency 代理 }C4wED.
agent 代理人 *IX<&u#
agreement 契約 t.
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allotments 分配數 v;soJlxF~
allowance 津貼 Co>e<be%S
amalgamation 合併 /|q.q
amortization 攤銷 P q0%oz
amortized cost 應攤成本 |;:g7eb
annuities 年金 s@Dln
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applied cost 已分配成本 !]5}N^X
applied expense 已分配費用 {Y
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applied manufacturing expense 己分配製造費用 NNt
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apportioned charge 攤派費用 J0V`
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appreciation 漲價
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article of association 公司章程 vAp<Muj(a
assessment 課稅 FFa =/XB"
assets 資產 Q2/65$nW
attorney fee 律師費 G/*;h,NbNr
audit 審計 ?4A/?Z]ub
auditor 審計員 (\0
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average 平均數 d~1uK-L]*
average cost 平均成本 m _cRK}>
bad debt 壞賬 ,qx^D
balance 餘額 #u}%r{T
balance sheet 資產負債表
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bank account 銀行賬戶 eU\xOTl~<{
bank balance 銀行結存 c
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bank charge 銀行手續費 WQ{[q" O
bank deposit 銀行存款 }R`Rqg-W
bank discount 銀行貼現 DQT'OZ:w
bank draft 銀行匯票 s1q8r!2\w
bank loan 銀行借款 q`,%L1c4
bank overdraft 銀行透支 dgL>7X=7
bankers acceptance 銀行承兌 u\V^g
bankruptcy 破產 'IG@JL'
bearer 持票人 ]?pQu '-(
beneficiary 受益人 K>dB{w#gS
bequest 遺產 gVrQAcJj
bill 票據 jUE g
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bill of exchange 匯票 XEQTT D<
bill of lading 提單 #l ZK_N|1x
bills discounted 貼現票據 4vEP\E3u<j
bills payable 應付票據 W#S8 2
bills receivable 應收票據 (J[Xryub
board of directors 董事會 V:$+$"|
bonds 債券 f. "\~
bonus 紅利 TP"cEfs x
book value 賬面價值 /TyGZ@S>m
bookkeeper 簿記員 @^A5{qQ\
bookkeeping 簿記 /M_$4O;*@
branch office general ledger 支店往來賬戶 q pCI[[
broker 經紀人 8q@Z
brought down 接前 MfP)Pk5
brought forward 接上頁 g:>'+(H ;
budget 預算 ^Jp,&
by-product 副產品 7p{Pmq[
by-product sales 副產品銷售 *!%lBt{2
capital 股本 CuWJai:nQ;
capital income 資本收益 7~ PL8
capital outlay 資本支出 OvtE)ul@
capital stock 股本 {uj_4F
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capital stock certificate 股票 lG}#K^q
carried down 移後 <.Ws; HN}
carried forward 移下頁 ?@
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cash 現金 BH">#&j
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cash account 現金賬戶 $iu[-my_
cash in bank 存銀行現金 Ttt'X<9
cash on delivery 交貨收款 V5w1ET
cash on hand 庫存現金 SVZocTt
cash payment 現金支付 qOwql(vX
cash purchase 現購 Y !?'[t
cash sale 現沽 a
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cashier 出?#123;員 ^U}k
cashiers check 本票 b6bs .
certificate of deposit 存款單折 .\n` 4A1z
certificate of indebtedness 借據 $-iEcxsi
certified check 保付支票 iQ;p59wSzL
certified public accountant 會計師 Q?#I{l)V(
charges 費用 p+;& Gg54
charge for remittances 匯水手續費 {~3QBMx6
charter 營業執照 p+CUYo(
chartered accountant 會計師 ;V
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chattles 動產
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check 支票 T3X'73M
che stub 支票存根 Jsz!ro
closed account 己結清賬戶 U ? +_\
closing 結算 rmiOeS`:
closing entries 結賬紀錄 s/E|Z1pg3
closing stock 期末存貨 JZ:@iI5>+
closing the book 結賬 >]\I:T
columnar journal 多欄日記賬 BAf$tyh
combination 聯合 or/gx 3
commission 佣金 nlwqS Xw
commodity 商品 SIe!=F[
common stock 普通股 Oynb"T&8
company 公司 iwotEl0*{
compensation 賠償 S#7YJ7
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compound interest 複利 TSlB.pw%v
consignee 承銷人 [9 W@<p
consignment 寄銷 Zt `Tg7m
consignor 寄銷人 [3Pp
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consolidated balance sheet 合併資產負債表 ghk=` !yKw
consolidated profit and loss account 合併損益表 IS2cU'
consolidation 合併 Fx9-A8oIR
construction cost 營建成本 O>~,RI!
construction revenue 營建收入 K^Awf6%
contract 合同 Lo%n{*if
control account 統制賬戶 CU'JvVe3
copyright 版權 > |$]=e,Z
corporation 公司 C=:<
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cost 成本 &X=7b@r
cost accounting 成本會計
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cost of labour 勞工成本 Dac)`/
cost of production 生產成本 E}@C4pS
cost of manufacture 製造成本 IH]9%d)
cost of sales 銷貨成本 *'%V}R[>
cost price 成本價格 ^*K=wE}AG
credit 貸方 Q7BbST+
credit note 收款通知單 '![oLy
creditor 債權人 I;(3)^QH#
crossed check 橫線支票 (|gQ
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current account 往來活期賬戶 D(!^$9e9b
current asset 流動資產 =>jp\A
current liability 流動負債
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current profit and loss 本期損益 dftBD
debit 借方 Nwvlv{k'
debt 債務 BR,-:?z
debtor 債務人 22gh!F%)
deed 契據 IG7
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deferred assets 遞延資產 1F@k9[d~
deferred liabilities 遞延負債 j4.wd
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delivery 交貨 ,,H "?VO
delivery expense 送貨費 3/G^V'Yu
delivery order 出貨單 :E:e ^$p
demand draft 即期匯票 w5@5"M
demand note 即期票據 8y;Rw#Dz
demurrage charge 延期費 ~>2uRjvkwB
deposit 存款
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deposit slip 存款單 0> f!S` *
depreciation 折舊 8bIP"!=*W
direct cost 直接成本 z _!ut
direct labour 直接人工 ex3Qbr
director 董事 %opBJ
discount 折扣 SQKhht`M
discount on purchase 進貨折扣 Syk)S
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