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。 QZ~0o7
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acceptance 承兌 (:n|v%
account 賬戶 Ha218Hy0W
accountant 會計員 iD714+N(
accounting 會計 V&iS~V0.
accounting system 會計制度 |IN[uQ
accounts payable 應付賬款 P0 b4Hq3
accounts receivable 應收賬款 \c%g M1
accumulated profits 累積利益 NO4Z"3Pd_
adjusting entry ?#123;整記錄 ?oKL&I@
adjustment ?#123;整 i/*,N&^
administration expense 管理費用 H%z/v|e6
advances 預付 T,OS 0;7O
advertising expense 廣告費 :j,}{)5=
agency 代理 RB;BQoGX
agent 代理人 " #v%36U
agreement 契約 #c:kCZt#
allotments 分配數 $8g42
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allowance 津貼 d}+W"j;
amalgamation 合併 )4m_Ap\
amortization 攤銷 ;_N5>3C:
amortized cost 應攤成本 #U"1 9@|}
annuities 年金 t^U^Tr
applied cost 已分配成本 4K7{f+T
applied expense 已分配費用 M*`hDdS
applied manufacturing expense 己分配製造費用 nNQ-"t
apportioned charge 攤派費用 m9t$h
appreciation 漲價 Z&Pu8zG
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article of association 公司章程 JDlBVZ!
assessment 課稅 {SdO9Yy?@7
assets 資產 hB>^'6h+
attorney fee 律師費 YtYy zX5u7
audit 審計 6$RpV'xz
auditor 審計員 tvpN/p
average 平均數 X 8R1a?
average cost 平均成本 ;;Tq$#vd
bad debt 壞賬 =:~(m
balance 餘額 `D2Mss$!
balance sheet 資產負債表 Y;_T=L
bank account 銀行賬戶 E1(1E?}!
bank balance 銀行結存 7 :U8 f:
bank charge 銀行手續費 X<euD9?
bank deposit 銀行存款 X"<|Z]w
bank discount 銀行貼現 \
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bank draft 銀行匯票 ~kb{K;
bank loan 銀行借款 p6[ (81
bank overdraft 銀行透支 a+
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bankers acceptance 銀行承兌 iLtc
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bankruptcy 破產 (p,}'I#i*
bearer 持票人 nzuF]vo
beneficiary 受益人 ;?~
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bequest 遺產 8xTix1u0
bill 票據 0( //D
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bill of exchange 匯票 >r}Vf9 5[N
bill of lading 提單 4ZI_pf
bills discounted 貼現票據 tX?J@+
bills payable 應付票據 iN)af5)[^
bills receivable 應收票據 M-Sv1ZLh
board of directors 董事會 RxG^
bonds 債券 P%)b+H{$h
bonus 紅利 vr4S9`,
book value 賬面價值 u-.L^!k
bookkeeper 簿記員 %\I.DEYH
bookkeeping 簿記 RL
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branch office general ledger 支店往來賬戶 a.,_4;'UE1
broker 經紀人 i@,]Z~]
brought down 接前 KlO(o#&N
brought forward 接上頁 ],
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budget 預算 @O/,a7Tt
by-product 副產品 =x
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by-product sales 副產品銷售 :-Wv>V
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capital 股本
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capital income 資本收益 ea~i-7
capital outlay 資本支出 t)r1"oA
capital stock 股本 3dm'xetM
capital stock certificate 股票 w~N-W8xNR
carried down 移後 K\^&+7&zVg
carried forward 移下頁 j04/[V)
cash 現金 %g w{[
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cash account 現金賬戶 _9kIRmT
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cash in bank 存銀行現金 H.~bD[gA
cash on delivery 交貨收款 VGZ6
cash on hand 庫存現金 2 ~-( A
cash payment 現金支付 KB+]eI-h
cash purchase 現購 98UlNP
cash sale 現沽 4bI*jEc\[
cashier 出?#123;員 ?v.Gn9Z&
cashiers check 本票 :hP58 }Q$
certificate of deposit 存款單折 * nCx[
certificate of indebtedness 借據 c<tmj{$
certified check 保付支票 ML=z<u+
certified public accountant 會計師 d?7BxYaa
charges 費用 &
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charge for remittances 匯水手續費 =P]GPEz_
charter 營業執照 @vAFfYU9<.
chartered accountant 會計師 P(;Mb{
chattles 動產 40.AM1Z0f
check 支票 7$
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che stub 支票存根 U~/ID
closed account 己結清賬戶 n7DLJ`ho{
closing 結算 ]^'ZiyJX
closing entries 結賬紀錄 sHs g_6~
closing stock 期末存貨 !Uy>eji}
closing the book 結賬 ^PQM;"
columnar journal 多欄日記賬 or.\)(m#(
combination 聯合 xA-jvu9@
commission 佣金 ,8VXA +'_
commodity 商品 }
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common stock 普通股 V6*?$o
company 公司 *"T+G*~
compensation 賠償 TQ-KkH}y
compound interest 複利 \Tkp
consignee 承銷人 jY+Do:#/wO
consignment 寄銷 PL@7KDQ
consignor 寄銷人 <kbnu7?a*
consolidated balance sheet 合併資產負債表 NCDxcz;Gb
consolidated profit and loss account 合併損益表 sam[s4@eQ
consolidation 合併 u){S$</
construction cost 營建成本 3:AU:
construction revenue 營建收入 (hsZ
contract 合同 O6]u!NqG
control account 統制賬戶 :rmauKR
copyright 版權 ~`[8"YUL
corporation 公司 iT$d;5_pU
cost 成本 e~
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cost accounting 成本會計 {(0Id !
cost of labour 勞工成本 H:MUNc8i
cost of production 生產成本 3+zzi
cost of manufacture 製造成本 3'^S3W%
cost of sales 銷貨成本 3?^NN|xg
cost price 成本價格 AY;<q$8j%,
credit 貸方 }.t^D|
credit note 收款通知單 e5L1er;6
creditor 債權人 A^L?_\e6
crossed check 橫線支票 u\3ZIb
current account 往來活期賬戶 ArX]L$D
current asset 流動資產 JZw^W{
current liability 流動負債 TrQm]9 @
current profit and loss 本期損益 W0?JVtq0Z
debit 借方 !ew6
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debt 債務 6>uQt:e
debtor 債務人 rXDJ:NP
deed 契據 D 2$
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deferred assets 遞延資產 _.-#E$6s#q
deferred liabilities 遞延負債 WL/5 oj
delivery 交貨 OPLl*bnf
delivery expense 送貨費 9tAE#A
delivery order 出貨單 `#p< rfe
demand draft 即期匯票 b=G4MZQ
demand note 即期票據 B
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demurrage charge 延期費 xD^wTtT
deposit 存款 q|Fjm]AF
deposit slip 存款單 QH:>jmC{1h
depreciation 折舊 ydyG}XI7V
direct cost 直接成本 O$U}d-Xnx
direct labour 直接人工 K4Y'B
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director 董事 ->3uOF!q
discount 折扣 j@CKO cn2
discount on purchase 進貨折扣 n{$
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