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。 ~$ng^D
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acceptance 承兌 ^?U!pq-`
account 賬戶 Y'yH;Mz
accountant 會計員 !>v2i"
accounting 會計 ^=T$&gD
accounting system 會計制度 W"zab
accounts payable 應付賬款 |k+8<\
accounts receivable 應收賬款 " 7!;KHc
accumulated profits 累積利益 F5?m6`g?
adjusting entry ?#123;整記錄 9
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adjustment ?#123;整 eb.O#Y
administration expense 管理費用 t?q@H8
advances 預付 s}j{#xT
advertising expense 廣告費 y<HO:kZ8`
agency 代理 Du`JaJI
agent 代理人 #z&&M"*a|
agreement 契約 r
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allotments 分配數 Ey_" ~OB
allowance 津貼 d`P7}*;`
amalgamation 合併 >xF/Pl
amortization 攤銷 (5#nrF]
amortized cost 應攤成本 PK;*u,V
annuities 年金 >SML"+>
applied cost 已分配成本 /`f^Y>4gD
applied expense 已分配費用 !_`&Wks
applied manufacturing expense 己分配製造費用 ABF"~=aL
apportioned charge 攤派費用 n1~o1
appreciation 漲價 @W vatD
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article of association 公司章程 T,]7ICF#
assessment 課稅 crqpV F]1]
assets 資產 :|_'fNd+!
attorney fee 律師費 b?TO=~k,
audit 審計 %<E$,w>
auditor 審計員 6I1,:nLL<
average 平均數 ]%|GmtqZs,
average cost 平均成本 P/c&@_b
bad debt 壞賬 zhpx"{_
balance 餘額 q[HTnx
balance sheet 資產負債表 Fz1_w$^
bank account 銀行賬戶 JQV%fTH S
bank balance 銀行結存 {7 $c8i
bank charge 銀行手續費 ]F; f`o
bank deposit 銀行存款 LNrX;{ Z
bank discount 銀行貼現 F{EnOr`,m=
bank draft 銀行匯票 ~MS\
bank loan 銀行借款 99}(~B
bank overdraft 銀行透支 *"D3E7AO
bankers acceptance 銀行承兌 I2 j}Am
bankruptcy 破產 b
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bearer 持票人 ]<H&+ &!
beneficiary 受益人 +VCGlr
bequest 遺產 29!q!g |
bill 票據 U4gF(Q
bill of exchange 匯票 F_;vO%}
bill of lading 提單 %K\?E98M
bills discounted 貼現票據 RnhL<
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bills payable 應付票據 hJDi7P
bills receivable 應收票據 &$]v
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board of directors 董事會 ,17hGKM
bonds 債券 I
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bonus 紅利 +w.JpbQ&
book value 賬面價值 p$h4u_
bookkeeper 簿記員 lmfi
bookkeeping 簿記 {jYOsl
branch office general ledger 支店往來賬戶 &m|wH4\
broker 經紀人 !|O~$2O@
brought down 接前 V#cqRE3XNi
brought forward 接上頁 uM_#
budget 預算 ^;/b+ /B0
by-product 副產品 y>72{
by-product sales 副產品銷售 r9 ui|>U"
capital 股本
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capital income 資本收益 cgm81+[%r
capital outlay 資本支出 /[Z,MG
capital stock 股本 5C
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capital stock certificate 股票 '[C.|)"
carried down 移後 J]&y$?C
carried forward 移下頁 }RHn)}+
cash 現金 Jcbw
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cash account 現金賬戶 >S'17D
cash in bank 存銀行現金 9T|IvQK8
cash on delivery 交貨收款 %,D<O,N
cash on hand 庫存現金 1
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cash payment 現金支付 jFA{+Yr1
cash purchase 現購 %!du,2
cash sale 現沽 gF[z fDm
cashier 出?#123;員 dl~%MWAVb
cashiers check 本票 4eikLRD,
certificate of deposit 存款單折 7b<je=G6PA
certificate of indebtedness 借據 i?fOK_d
certified check 保付支票 *M$0J'-BQ
certified public accountant 會計師 5m9*85Ib
charges 費用 (N&lHLy
charge for remittances 匯水手續費 d!:6[7X6
charter 營業執照 =0G!f$7^i
chartered accountant 會計師 HYD"#m'TkB
chattles 動產 "FTfk
check 支票 M@?xa/E64
che stub 支票存根 h\nI!{A0
closed account 己結清賬戶 )('%R|$ /
closing 結算 z)9wXo#~
closing entries 結賬紀錄 |!"2fI
closing stock 期末存貨 1RK=,Wx
closing the book 結賬 );Z1a&K5k
columnar journal 多欄日記賬 tQH+)*
combination 聯合 ^4,a 8`
commission 佣金 sVJ!FC
commodity 商品 i { \%e
common stock 普通股 #m[|2R
company 公司 L+CyQq
compensation 賠償 Ti'}MC+0
compound interest 複利 nWMmna.5
consignee 承銷人 e46/{4F,
consignment 寄銷 6IWxPt~
consignor 寄銷人 P&b19 K'
consolidated balance sheet 合併資產負債表 "
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consolidated profit and loss account 合併損益表 2n `S5(V
consolidation 合併 W2z*91$
construction cost 營建成本 %K>.l
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construction revenue 營建收入 mExVYp h
contract 合同 lWqrU1
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control account 統制賬戶 /w]!
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copyright 版權 Sr%;fq
corporation 公司 cIp
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cost 成本 h}]fnA
cost accounting 成本會計 +reor@h
cost of labour 勞工成本 t
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cost of production 生產成本 @DZB9DDR
cost of manufacture 製造成本 e0J6Ae4V[
cost of sales 銷貨成本 kI:}| _
cost price 成本價格 X`fn8~5
credit 貸方 j%y$_9a7
credit note 收款通知單 M?[h0{
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creditor 債權人 '
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crossed check 橫線支票 G 2mX
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current account 往來活期賬戶
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current asset 流動資產 $d,0=Ci
current liability 流動負債 kiRa+w:
current profit and loss 本期損益 WdnIp!
debit 借方 ZeEWp3vW
debt 債務 'sxNDnGg
debtor 債務人 .VkbYK
deed 契據 >-O/U5<!
deferred assets 遞延資產 fm^@i;D
deferred liabilities 遞延負債 \TF!S"V
delivery 交貨
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delivery expense 送貨費 L*Me."*
delivery order 出貨單 SL,p36N
demand draft 即期匯票 h68]=KyK
demand note 即期票據 P(
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demurrage charge 延期費 Y;)dct
deposit 存款 x ul]m*Z
deposit slip 存款單 Zr-U&9.`
depreciation 折舊
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direct cost 直接成本 (I@rLvZr{
direct labour 直接人工 <ERB.d!
director 董事 +Y
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discount 折扣 zLF?P3^
discount on purchase 進貨折扣 P)uDLFp]
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