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。 X;p,Wq#D'
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acceptance 承兌 c Ew/F0
account 賬戶 ~GS`@IU}
accountant 會計員 crC];LMl/
accounting 會計 D1lHq/
accounting system 會計制度 U1rh[A>
accounts payable 應付賬款 n|L.dBAs]
accounts receivable 應收賬款 G0//P
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accumulated profits 累積利益 ")(1z@
adjusting entry ?#123;整記錄 Fu m1w
adjustment ?#123;整 Vo(d)"m?
administration expense 管理費用 `)H.TMI
advances 預付 jvm
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advertising expense 廣告費 /{1 xpR
agency 代理 8'#%7+ "=!
agent 代理人 F{f "xM
agreement 契約 8N8B${X
allotments 分配數 hgKs[ySo,3
allowance 津貼 <v[,A8Q
amalgamation 合併 M* QqiE
amortization 攤銷 wEzLfZ Oz/
amortized cost 應攤成本 1rE hL
annuities 年金 P/Sv^d5=e
applied cost 已分配成本 4y21v|(9
applied expense 已分配費用 HcQ{ok9u
applied manufacturing expense 己分配製造費用 /1tqTi
apportioned charge 攤派費用
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appreciation 漲價 ycCEXu2F
article of association 公司章程 zc,fJM
assessment 課稅 8<?60sj
assets 資產 p#J}@a
attorney fee 律師費 S|!U=&
audit 審計 2lHJ&fck<
auditor 審計員 N9:xtrJ]_J
average 平均數 'ei9* 4y
average cost 平均成本 ZZFa<AK4
bad debt 壞賬 0=(5C\w2
balance 餘額 cD2}EqZ 9
balance sheet 資產負債表 ]eP&r?B
bank account 銀行賬戶 (h|l$OL/
bank balance 銀行結存 MWsBZJRr
bank charge 銀行手續費 $N5}N\C:a
bank deposit 銀行存款 Alp9]
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bank discount 銀行貼現 ,uEWnZ"4
bank draft 銀行匯票 `;4zIBJ
bank loan 銀行借款 ?OvtR:h C
bank overdraft 銀行透支 aeE9dV~
bankers acceptance 銀行承兌 (?YTQ8QR
bankruptcy 破產 sRb)*p'
bearer 持票人 H`aqpa"C
beneficiary 受益人 )UZ
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bequest 遺產 :)?w2'O
bill 票據 RNp3lXf O
bill of exchange 匯票 "i4@'`r
bill of lading 提單 vQ26U(7\>
bills discounted 貼現票據 +vBq,'k`
bills payable 應付票據 d5+ (@HSR
bills receivable 應收票據 8KT|ixs
board of directors 董事會 =R?NOWrDY
bonds 債券 Y-@K@Zu]?
bonus 紅利 I6'U[
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book value 賬面價值 p^7ZFUP
bookkeeper 簿記員 4wMKl6mL
bookkeeping 簿記 p@NE^aMn
branch office general ledger 支店往來賬戶 nXk<DlTws
broker 經紀人 TQ.d|{B[
brought down 接前 TpuN[Y
brought forward 接上頁 xhj
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budget 預算 ft4J.oT
by-product 副產品 b 9F=}.4
by-product sales 副產品銷售 X]tjT
capital 股本 !ZD[ $lt+
capital income 資本收益 ZVVK:dDgt
capital outlay 資本支出 X@5!I+u\L
capital stock 股本 FSIV\
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capital stock certificate 股票 Bj;Fy9[yb
carried down 移後 PDzVXLpC
carried forward 移下頁 u==bLl=$
cash 現金 H)G ^ Y
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cash account 現金賬戶 Elh: %dr Q
cash in bank 存銀行現金 X'IW&^kI
cash on delivery 交貨收款 6*/0 yGij
cash on hand 庫存現金 ?o"wyF A*
cash payment 現金支付 j#9p0[
cash purchase 現購 /H^=`[Mr
cash sale 現沽 x'+lNlv
cashier 出?#123;員 Wb68" )$
cashiers check 本票 4[9~g=y>
certificate of deposit 存款單折 a7)q^;:O
certificate of indebtedness 借據 b`PAOQ
certified check 保付支票 @w[WG:-+
certified public accountant 會計師 $A9!} `V
charges 費用 12~zS
charge for remittances 匯水手續費 {Fta4D_1N
charter 營業執照 LwZBM#_g
chartered accountant 會計師 "$;=8O5O
chattles 動產 ,[D,G
check 支票 CY?]o4IV
che stub 支票存根 1%G<gbHpI
closed account 己結清賬戶 sFC&DTb?
closing 結算 l&dHH_m3
closing entries 結賬紀錄 l=`)yc.
closing stock 期末存貨 g(7htWr4
closing the book 結賬 Yi1_oe
columnar journal 多欄日記賬 sT?Qlj'Zd
combination 聯合 z%Op_Ddp
commission 佣金 zT6ng#
commodity 商品 qDxz`}Ly=
common stock 普通股 -ytSS:|%\
company 公司 $M@SZknm
compensation 賠償 DzkE*vR
compound interest 複利 R)?K+cJ%
consignee 承銷人 `Yn^ -W
consignment 寄銷 p^Kp= z
consignor 寄銷人 :(c2YZ
consolidated balance sheet 合併資產負債表 ^VR1whCrx
consolidated profit and loss account 合併損益表 >&f .^p
consolidation 合併 1uG?R
construction cost 營建成本 i%GjtYjS
construction revenue 營建收入 J/pW*G-U|
contract 合同 :@I?JSi
control account 統制賬戶 hY7Q$B<
copyright 版權 IpXg2QbN
corporation 公司 ;``*]tY$
cost 成本 yK+76\} I
cost accounting 成本會計 a\$PqOB!
cost of labour 勞工成本 Oj:O-PtN2
cost of production 生產成本 6d&BN7B
cost of manufacture 製造成本 N{IY\/;\
cost of sales 銷貨成本 2T<QG>;)j
cost price 成本價格 D9B?9Qt2[
credit 貸方 r*C:)z.}
credit note 收款通知單 pM9Hav@iWU
creditor 債權人
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crossed check 橫線支票 6A7UW7/
current account 往來活期賬戶 K 2$mz
current asset 流動資產 [3>l^Q|#
current liability 流動負債 s[
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current profit and loss 本期損益 Xw!eB?A
debit 借方 DKqFe5rw
debt 債務 Sdz!J 1
debtor 債務人 L`cc2.F
deed 契據 j_-$xz5-
deferred assets 遞延資產 Ih!UL:Ckh
deferred liabilities 遞延負債 +j_Vs+0
delivery 交貨 M.1R]x(|
delivery expense 送貨費 O66\s
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delivery order 出貨單 6Ii2rEzD
demand draft 即期匯票 -iGt]mbJkP
demand note 即期票據 F'lG=c3N
demurrage charge 延期費 dt{|bQLu3
deposit 存款 d}3<nz,
deposit slip 存款單 ~O?Gi 4^Yg
depreciation 折舊 E,JDO d}
direct cost 直接成本 }UMg ph:2:
direct labour 直接人工 ,Ej2]iO\7
director 董事 B 9KY$^J
discount 折扣 Z7"8dlb
discount on purchase 進貨折扣 ?q1&(g]qO
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