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。 &K|CH?
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acceptance 承兌 A
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account 賬戶 Vvp{y
accountant 會計員 49HP2E
accounting 會計 qO/3:-
accounting system 會計制度 bc NyB$S
accounts payable 應付賬款 `sA xk
accounts receivable 應收賬款 ?a*w6,y.
accumulated profits 累積利益 138v{Z
adjusting entry ?#123;整記錄 -0TI7 @
adjustment ?#123;整 s:cJF
administration expense 管理費用 %zo
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advances 預付 @
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advertising expense 廣告費 C6D
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agency 代理 0Yr-Q;O<f
agent 代理人 !;Ctz'wz
agreement 契約 @ "CP@^
allotments 分配數 =RlAOgJ
allowance 津貼 Xupwh5
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amalgamation 合併 =feVT2*
amortization 攤銷 |~Vq"6`
amortized cost 應攤成本 Z22#lF\ N
annuities 年金 C3K")BO!
applied cost 已分配成本 :ee'|c
applied expense 已分配費用 /AUX7
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applied manufacturing expense 己分配製造費用 _o>?\ :A
apportioned charge 攤派費用 V24FzQ?z:.
appreciation 漲價 difAQ<`
article of association 公司章程 :HH3=.qAp`
assessment 課稅 aR%E"P-6l
assets 資產 GVM)-Dp]
attorney fee 律師費 PD:lI]:s
audit 審計 1?".R]<{2T
auditor 審計員 }>'1Qg
average 平均數 *k;%H'2g{}
average cost 平均成本 8fb<hq<
bad debt 壞賬 0?'v|5}
balance 餘額 ygqWy1C
balance sheet 資產負債表 IvB)d}p
bank account 銀行賬戶 <KBS ;t="1
bank balance 銀行結存 6\vaR#
bank charge 銀行手續費 k]9+/$
bank deposit 銀行存款 uo-1.[9ds
bank discount 銀行貼現 /|>?!;
bank draft 銀行匯票 DAf0bh"
bank loan 銀行借款 3#N`n |UgC
bank overdraft 銀行透支 $nr=4'yZ
bankers acceptance 銀行承兌 e3,@prr
bankruptcy 破產 V-kx=M"k
bearer 持票人 ,C0D|q4/!.
beneficiary 受益人 3wN{k\n
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bequest 遺產 W?<<al*
bill 票據 __|Y59J%
bill of exchange 匯票 : 22)` ;0
bill of lading 提單 iCtS<"@Yx
bills discounted 貼現票據 /_1q)`NYy
bills payable 應付票據 /B)`pF.n
bills receivable 應收票據 3@wio[
board of directors 董事會 tP4z#0r2
bonds 債券 xiOAj"}~
bonus 紅利 Of
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book value 賬面價值 [,sm]/Xlc
bookkeeper 簿記員 k|`Qk!tr
bookkeeping 簿記 U3~rtc*
branch office general ledger 支店往來賬戶 -8:/My
broker 經紀人 (/KeGgkhv
brought down 接前 zx7A}rs3oX
brought forward 接上頁 </!GU*
budget 預算 m\G45%m
by-product 副產品 ko~D;M:
by-product sales 副產品銷售 pU1miA '
capital 股本 {$Z
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capital income 資本收益 `t3w|%La}
capital outlay 資本支出 T'!p{Fbg;
capital stock 股本 =
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capital stock certificate 股票 &Gs/#2XQ
carried down 移後 q&: t$tSS
carried forward 移下頁 ]Q{MF- EKj
cash 現金 0C0ld!>r
cash account 現金賬戶 8?t}S2n2
cash in bank 存銀行現金 '\Uy;,tu /
cash on delivery 交貨收款 L!:;H,
cash on hand 庫存現金 H`jvT]
cash payment 現金支付 bHmn0fZ9
cash purchase 現購 8s6^!e&
cash sale 現沽 dijHi
cashier 出?#123;員 Xxs0N_va&
cashiers check 本票 bbFzmS1
certificate of deposit 存款單折 }9Awv#+
certificate of indebtedness 借據
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certified check 保付支票 * l-F
certified public accountant 會計師 [vcSt5R=
charges 費用 5Fa/Q>N
charge for remittances 匯水手續費 :ZU-Vi.b
charter 營業執照 *En4~;l
chartered accountant 會計師 #h2 qrX&+
chattles 動產 F3<Ip~K
check 支票 O29GP
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che stub 支票存根 c4FU@^Vv
closed account 己結清賬戶 o1rH@ D6/-
closing 結算 4tFnZ2x
closing entries 結賬紀錄 >2LlBLQ
closing stock 期末存貨 \Oa11c`6
closing the book 結賬 wRQMuFGY
columnar journal 多欄日記賬 6G?7>M
combination 聯合 RVa{%
commission 佣金 S(hT3MAW
commodity 商品 p/Lk'h~
common stock 普通股 Rj
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company 公司 MF4B 2d
compensation 賠償 `
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compound interest 複利 UhX)?'J
consignee 承銷人
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consignment 寄銷 +a'["Gjq;
consignor 寄銷人 Dk^T_7{
consolidated balance sheet 合併資產負債表 SZVAf|]Yg
consolidated profit and loss account 合併損益表 L;
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consolidation 合併 <*3#nA-O>i
construction cost 營建成本 Hp(wR'(g&
construction revenue 營建收入 ])9|j
contract 合同 VkD}gJY
control account 統制賬戶
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copyright 版權 V |hr 9
corporation 公司 B.#.gB#C
cost 成本 6k6}SlN[
cost accounting 成本會計 DX(!G a
cost of labour 勞工成本 gWGh:.*T
cost of production 生產成本 4>NmJrh
cost of manufacture 製造成本 8#ZF<BY
cost of sales 銷貨成本 Koi-b
cost price 成本價格 CeINODcT
credit 貸方 2uzy]faM
credit note 收款通知單 #JYH5:*
creditor 債權人 vo"?a~kY7
crossed check 橫線支票 0..]c-V(G
current account 往來活期賬戶 pmuT7*<19
current asset 流動資產 j2`%sBo
current liability 流動負債 Ca}V5O
current profit and loss 本期損益 }G ^nK m
debit 借方 L(q~%
debt 債務 =5q_aK#i
debtor 債務人 yfZYGhPN(
deed 契據 X<<FS%:+
deferred assets 遞延資產 `6\u!#
deferred liabilities 遞延負債 l&_PsnU
delivery 交貨 h1+y.4
delivery expense 送貨費 #By~gcN
delivery order 出貨單 k9!euj&
demand draft 即期匯票 h'"~t#r
demand note 即期票據 0gsRBy
demurrage charge 延期費 i'3)5
deposit 存款 :NynNu
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deposit slip 存款單 E[Bj+mX9
depreciation 折舊 Zq{TY)PI]
direct cost 直接成本 >Q2kXwN
direct labour 直接人工 $QnsP#ePN
director 董事 ?>DwNz^.!
discount 折扣 u+m9DNPF
discount on purchase 進貨折扣 @;7Ht Z`
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