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。 P"4Mm,
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acceptance 承兌 kfpm=dKL
account 賬戶 QTh0SL
accountant 會計員 Ysk,w,K
accounting 會計 sX'U|)/pD
accounting system 會計制度 _:,.yRez
accounts payable 應付賬款 ag]*DsBt
accounts receivable 應收賬款 DJ:38_ F
accumulated profits 累積利益 sC6r.@[u8t
adjusting entry ?#123;整記錄
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adjustment ?#123;整 D=w9cKa
administration expense 管理費用 SL*DK.
advances 預付 ggCr-
advertising expense 廣告費 75(W(V(q
agency 代理 my[,w$YM
agent 代理人 `Yogq)G}
agreement 契約 fu>Qi)@6a1
allotments 分配數 G
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allowance 津貼 'oi2Seq
amalgamation 合併 3L fTGO
amortization 攤銷 C5B=NAc
amortized cost 應攤成本 -M`D>
annuities 年金 DB Xm
applied cost 已分配成本 q6)p*}-
applied expense 已分配費用 IuKnM`X
applied manufacturing expense 己分配製造費用 QJ M(UfHUD
apportioned charge 攤派費用 AFtCqq
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appreciation 漲價 +G\0L_B
article of association 公司章程 rIp'vy S\p
assessment 課稅 {3SdX
assets 資產 +QupM
attorney fee 律師費 w&+\Wo;([b
audit 審計 u
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auditor 審計員 P7Z<0Dt\}
average 平均數 y"Ihr5S\
average cost 平均成本 5\+EHW!o
bad debt 壞賬 6 <r2*`
balance 餘額 0Ts!(b]B
balance sheet 資產負債表 qV?sg
bank account 銀行賬戶 |?|K\UF(Y
bank balance 銀行結存 wV
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bank charge 銀行手續費 <dJIq"){
bank deposit 銀行存款 ]g7HEB.Y
bank discount 銀行貼現 $*aE$O6l
bank draft 銀行匯票 {SH
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bank loan 銀行借款 G/%Ubi6%
bank overdraft 銀行透支 IKtiR8
bankers acceptance 銀行承兌 FB.!`%{
bankruptcy 破產 -Cml0}.O
bearer 持票人 n1JC?+
beneficiary 受益人 D;J|eC>^
bequest 遺產 e7hO;=?b'
bill 票據 &Ky3Jb<:Gt
bill of exchange 匯票 sMN>wbHwh[
bill of lading 提單
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bills discounted 貼現票據 XzN-slu!
bills payable 應付票據 &KOO&,
bills receivable 應收票據 kYm
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board of directors 董事會 #EEG>M*xB
bonds 債券 O'@m4@L
bonus 紅利 ]zy~@,\
book value 賬面價值 3[iSF5%V*p
bookkeeper 簿記員 QQSH +
bookkeeping 簿記 Qh
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branch office general ledger 支店往來賬戶 A&;EV#]ge
broker 經紀人 % Mw' e/?
brought down 接前 lJ("6aT?
brought forward 接上頁
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budget 預算 4*YOFU}l
by-product 副產品 h<Jc;ht
by-product sales 副產品銷售 /bu'6/!`
capital 股本 //6^+-he
capital income 資本收益 $:PF9pY(
capital outlay 資本支出 %f>X-*}NI-
capital stock 股本 8Yo-~,Gb
capital stock certificate 股票 A>J1B(up
carried down 移後 (q~R5)D
carried forward 移下頁 ;K>{_kf
cash 現金 0I(uddG3
cash account 現金賬戶 _+}-H
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cash in bank 存銀行現金 DBLA% {05
cash on delivery 交貨收款 -MQZiq7H4
cash on hand 庫存現金 >~.Zr3P6kC
cash payment 現金支付 :QxL 9&"
cash purchase 現購 0,;E.Py?.
cash sale 現沽 D$Kz9GVZq
cashier 出?#123;員 YG-Z.{d5Z
cashiers check 本票 uDpf2(>s
certificate of deposit 存款單折 rsd2v9
certificate of indebtedness 借據 o(?VX`2"
certified check 保付支票 rSM$E
certified public accountant 會計師 :5$xh
charges 費用 )RpqZe/h4
charge for remittances 匯水手續費 6#OL
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charter 營業執照 3D]2$a_
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chartered accountant 會計師 mOwWg
chattles 動產 E`A<]dAoK
check 支票 iMP*]K-O
che stub 支票存根 j|3g(_v4W
closed account 己結清賬戶 ;,Of\Efc|
closing 結算 ~ >&I^4
closing entries 結賬紀錄 4.,KEt'H
closing stock 期末存貨 7}2sIf[I
closing the book 結賬 >cGh| _9
columnar journal 多欄日記賬 ~E^yM=:h
combination 聯合 n2
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commission 佣金 U:s}/to
commodity 商品 L?Kz
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common stock 普通股 T#MA#H2
company 公司 fcgDU *A%
compensation 賠償 OqEg{o5 a&
compound interest 複利 m_{%tU;N
consignee 承銷人 NB|RZf9M
consignment 寄銷 ~rV
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consignor 寄銷人 zhVa.r A
consolidated balance sheet 合併資產負債表 FYx `o\
consolidated profit and loss account 合併損益表 hqhu^.}]
consolidation 合併 c+,7Zu!
construction cost 營建成本 $V`KrA~]
construction revenue 營建收入 w^:V."}-$
contract 合同 WHpUjyBP
control account 統制賬戶 ,7n;|1`
copyright 版權 U}A|]vi@
corporation 公司 aTL8l.c2
cost 成本 h"RP>fZt
cost accounting 成本會計 xA[Wb'
cost of labour 勞工成本 kT Z?+hx
cost of production 生產成本 yV 9]_k
cost of manufacture 製造成本 yr/]x
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cost of sales 銷貨成本 t%]^5<+X58
cost price 成本價格 2A@Y&g(6T7
credit 貸方 5 WN`8?
credit note 收款通知單 Zq\RNZ}
creditor 債權人 4Vb}i[</
crossed check 橫線支票 F_p3
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current account 往來活期賬戶 1_33;gP
current asset 流動資產 $'J6#Vs
current liability 流動負債 '%n<MTL
current profit and loss 本期損益 Dr8WV\4@
debit 借方 T!^?d5uW#
debt 債務 QoT3;<r}
debtor 債務人 `wn<3#
deed 契據 A}t&-
deferred assets 遞延資產 0gwm gc/#
deferred liabilities 遞延負債 }rj
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delivery 交貨 z^ a6%N
delivery expense 送貨費 pr[B$X.V
delivery order 出貨單 `Q1WVd29
demand draft 即期匯票 yKe*<\
demand note 即期票據 jE?\Yv3
demurrage charge 延期費 @aqd'O
deposit 存款 ?' ez.a}
deposit slip 存款單 =,>TpE
depreciation 折舊 zDvP7hl
direct cost 直接成本 6`s%%v
direct labour 直接人工 $tt0D?$4
director 董事 &0th1-OP_
discount 折扣 XL. CJ5y>
discount on purchase 進貨折扣 9J2q`/6~e
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