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。 jN{xpd
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acceptance 承兌 soK_l|z:J
account 賬戶 U~@B%Msb
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accountant 會計員 t"Rf67
accounting 會計 @%85k/(
accounting system 會計制度 2Sd6b 2-
accounts payable 應付賬款 6 FxndR;
accounts receivable 應收賬款 Vk=<,<BB
accumulated profits 累積利益 m`0{j1K
adjusting entry ?#123;整記錄 6C}Z1lZl
adjustment ?#123;整 1,D
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administration expense 管理費用 R,Uy3N
advances 預付 dOgM9P
advertising expense 廣告費 05zdy-Fb
agency 代理 %pKs- n`
agent 代理人 \Le#+P
agreement 契約 FO
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allotments 分配數 v"TH[}C9D
allowance 津貼 j'b4Sbs-f
amalgamation 合併 j0NPd^
amortization 攤銷 Z+Zh;Ms
amortized cost 應攤成本 `erQp0fBM
annuities 年金 F<<H [,%0
applied cost 已分配成本 EB<tX`Wp
applied expense 已分配費用 9cPucKuj
applied manufacturing expense 己分配製造費用 {%}6d~Bg
apportioned charge 攤派費用 I9&<:`
appreciation 漲價 }+Z;zm@/6
article of association 公司章程 Q%d[U4@
assessment 課稅 U .jMK{
assets 資產 dL"i\5#%A
attorney fee 律師費 3+PM_c)Y
audit 審計 }eK*)
auditor 審計員 vxZUtyJfe
average 平均數 45JLx?rN_
average cost 平均成本 Cagq0-:(p
bad debt 壞賬 hzVO.Q*
balance 餘額 Mi-9sW
balance sheet 資產負債表 1#RA+d(
bank account 銀行賬戶 GUZi }a|=
bank balance 銀行結存 g
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bank charge 銀行手續費 5mBk[{
bank deposit 銀行存款 f
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bank discount 銀行貼現 Ghe=hhZ
bank draft 銀行匯票 5<
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bank loan 銀行借款 5n#&Hjb*F0
bank overdraft 銀行透支 0 ']M,iC/
bankers acceptance 銀行承兌 7:<>#
bankruptcy 破產 nJw1Sl5
bearer 持票人 EFO Q;q
beneficiary 受益人 I[ C.iILL
bequest 遺產 2AE|N_v8W
bill 票據 J#nEGl|a
bill of exchange 匯票 Jc6 D ^=
bill of lading 提單 %%u4('=
bills discounted 貼現票據 +fmZ&9hFNJ
bills payable 應付票據 OQyOv%g5C
bills receivable 應收票據 % QkvBg*
board of directors 董事會 QY!A[!6h
bonds 債券 H[oi? {L
bonus 紅利 !%=k/|#
book value 賬面價值 Q5ao2-\
bookkeeper 簿記員 CjCnh7tm
bookkeeping 簿記 ]sE^=;Pv?
branch office general ledger 支店往來賬戶 3Ed
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broker 經紀人 %M:"Ai5:
brought down 接前 sk/Mh8z
brought forward 接上頁 xbIA97g-O,
budget 預算 5lbh
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by-product 副產品 3e:y?hpeL
by-product sales 副產品銷售 $
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capital 股本 BC+qeocg
capital income 資本收益 y3GIR
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capital outlay 資本支出 ~yg9ZM
capital stock 股本 =cY]cPO
capital stock certificate 股票 umYdr'p!v
carried down 移後 ,k
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carried forward 移下頁 &kt#p;/p?
cash 現金 ==9Ez
cash account 現金賬戶 co|0s+%PBq
cash in bank 存銀行現金 *QJ/DC$
cash on delivery 交貨收款 #/6X44
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cash on hand 庫存現金 48VsHqG
cash payment 現金支付 8iB}a\]B
cash purchase 現購 fk_i~K
cash sale 現沽 _\zfXHp
cashier 出?#123;員 Q=E6ZxH5;
cashiers check 本票 |,crQ'N'
certificate of deposit 存款單折 *G38N]|u6
certificate of indebtedness 借據 2
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certified check 保付支票 XafyI*pOX
certified public accountant 會計師 7;V
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charges 費用 |ipppE=
charge for remittances 匯水手續費 "k/x+%!Spc
charter 營業執照 :4dili4|/
chartered accountant 會計師 w6tY6bf}
chattles 動產 j--#vEW
check 支票 )sr]}S0
che stub 支票存根 ]
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closed account 己結清賬戶 |m%&Qb
closing 結算 VrG |/2
closing entries 結賬紀錄 9v A`\\9
closing stock 期末存貨 3h>Ji1vV
closing the book 結賬
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columnar journal 多欄日記賬 X,b}d#\
combination 聯合 R:E:Y|&#
commission 佣金 ueOvBFgZ
commodity 商品 &DV'%h>i=
common stock 普通股 4KKNw9L)
company 公司 6r`g+Js/
compensation 賠償 $}829<gh7
compound interest 複利 @QofsWC
consignee 承銷人 }% =P(%-
consignment 寄銷 >X]<s^
consignor 寄銷人 {>qCZ#E5WO
consolidated balance sheet 合併資產負債表 A@4Cfb@
consolidated profit and loss account 合併損益表 RDbA"e5
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consolidation 合併 dK-G%5)r
construction cost 營建成本 W~qo
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construction revenue 營建收入 Hcpw[%(
contract 合同 d$ /o\G
control account 統制賬戶 w;:,W
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copyright 版權 UkC\[$-"\
corporation 公司 Zo`^pQS
cost 成本 @UA>6F
cost accounting 成本會計 6m]L{ buP
cost of labour 勞工成本 z)0F k
cost of production 生產成本 n\ZFPXP
cost of manufacture 製造成本 )c*~Y=f
cost of sales 銷貨成本 C<pF13*4
cost price 成本價格 CfAqMH*ip
credit 貸方 c:bB4ch}
credit note 收款通知單 TCYnErqk
creditor 債權人 ]loO 5
crossed check 橫線支票 Kfi A 7W
current account 往來活期賬戶 aCanDMcBnq
current asset 流動資產 $]vR ,E
current liability 流動負債 .'4
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current profit and loss 本期損益 CNwhH)*
debit 借方 REJ}T:
debt 債務 Au
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debtor 債務人 Vo\d&}Q
deed 契據 * PZ=$>r
deferred assets 遞延資產 5H79) n>
deferred liabilities 遞延負債 Zqao4
delivery 交貨 E,;nx^`!l
delivery expense 送貨費 lIf Our
delivery order 出貨單 9}4L8?2
demand draft 即期匯票 !#r]f9QP
demand note 即期票據 ,UP6.C14
demurrage charge 延期費 6 3HxQH
deposit 存款 bx@CzXre;
deposit slip 存款單 6x{B
depreciation 折舊 au8)G_A
direct cost 直接成本 oxRu:+N
direct labour 直接人工 BH}u\K
director 董事 ev; &$Hc
discount 折扣 zIL.R#|D=
discount on purchase 進貨折扣 n4:WM+f4
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