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。 w0OK.fj
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acceptance 承兌 _C\
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account 賬戶 SQCuY<mD
accountant 會計員 Hd}t=6
accounting 會計 g5]DA.&(
accounting system 會計制度 o{,(`o.1O
accounts payable 應付賬款 TV2:5@33
accounts receivable 應收賬款 Xc<9[@
accumulated profits 累積利益 n m$G4Q
adjusting entry ?#123;整記錄 gU$3Y#R
adjustment ?#123;整 qt)mUq;>
administration expense 管理費用 P=i |{vv(
advances 預付 Qx#)c%v\\
advertising expense 廣告費 V3nv5/6
agency 代理 je0 ?iovY
agent 代理人 jF0BWPL
agreement 契約 *Fs^T^ ?r
allotments 分配數 L^Af3]]2
allowance 津貼 +1A<kJ
amalgamation 合併 Lg53
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amortization 攤銷 `OK
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amortized cost 應攤成本 ozr+6z
annuities 年金 D{}\7qe
applied cost 已分配成本 4iPg_+
applied expense 已分配費用 ucO]&'hu:
applied manufacturing expense 己分配製造費用 t38T0Ao
apportioned charge 攤派費用
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appreciation 漲價 U%olH >1K
article of association 公司章程 kF7Al]IgT
assessment 課稅 ,4UJ|D=J
assets 資產 OuH]Y 70(
attorney fee 律師費 n[7zK'%Dxg
audit 審計 l#:Q V:
auditor 審計員 a_x6 v*
average 平均數 Mqy`j9FbL
average cost 平均成本 :H7 "W<
bad debt 壞賬 6C5qW8q]u3
balance 餘額 )HHzvGsL)
balance sheet 資產負債表
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bank account 銀行賬戶 )FCqYCfk
bank balance 銀行結存 n*uZ=M_/Q
bank charge 銀行手續費 h Nwb.[
bank deposit 銀行存款 Ved:w^
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bank discount 銀行貼現 yLX\pkAt4
bank draft 銀行匯票 NoIdO/vy"
bank loan 銀行借款 YEj U3^@
bank overdraft 銀行透支 1gr jK.x
bankers acceptance 銀行承兌 *l}
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bankruptcy 破產 4j
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bearer 持票人 &kE|~i:=,9
beneficiary 受益人 HBu>BSv:
bequest 遺產 q fe#k F9
bill 票據
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bill of exchange 匯票 ]vrs?
bill of lading 提單 c`Cn9bX
bills discounted 貼現票據 .j.=|5nVo4
bills payable 應付票據 2:yv:7t/
bills receivable 應收票據 v|z1nD!?]
board of directors 董事會 %mJ)pMV
bonds 債券 %Z|*!A+wN5
bonus 紅利 CaMG$X&O
book value 賬面價值 cR} =3|t
bookkeeper 簿記員 PGDlSB^O
bookkeeping 簿記 ??;[`_h{bz
branch office general ledger 支店往來賬戶 xg&vZzcl
broker 經紀人 [%y D,8
brought down 接前 G_@H:4$3
brought forward 接上頁 u8QX2|
budget 預算 ~]Jfg$'
by-product 副產品 >XN&QVE
by-product sales 副產品銷售 YVi]f2F%
capital 股本 ,\b5M`<c
capital income 資本收益 4a~_h
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capital outlay 資本支出 sj~'.Zs%
capital stock 股本 {s]eXc]K}
capital stock certificate 股票 xOH@V4z:
carried down 移後 ty
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carried forward 移下頁 5q[@N J
cash 現金 Yy]Henw;
cash account 現金賬戶 +X%yF{^m(
cash in bank 存銀行現金 v>6r
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cash on delivery 交貨收款 Hl51R"8o
cash on hand 庫存現金 h";sQ'us
cash payment 現金支付 [o6d]i!
cash purchase 現購 RY&~{yl$"1
cash sale 現沽 j.sf FS
cashier 出?#123;員 KAGq\7
cashiers check 本票 :1Ay_b_J
certificate of deposit 存款單折 BH^q.p_#>X
certificate of indebtedness 借據 1?;s!6=
certified check 保付支票 cD]t%`*
certified public accountant 會計師 {^F_b% a4z
charges 費用 uWSG+
charge for remittances 匯水手續費 Sk xaSJ"
charter 營業執照 pmZr<xs
chartered accountant 會計師 9j/B3CjW
chattles 動產 ul
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check 支票 SrxX-Hir
che stub 支票存根 ygHNAQG~
closed account 己結清賬戶 e5dw q
closing 結算 YGB|6p(
closing entries 結賬紀錄 MWB?V?qPSC
closing stock 期末存貨 Y (Q8P{@(
closing the book 結賬 ouujd~b+
columnar journal 多欄日記賬 wp$=lU{B
combination 聯合 \I>,j,c
commission 佣金 lxbZM9A2
commodity 商品 (Xx
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common stock 普通股 'sC{d&c
company 公司 xZhh%~
compensation 賠償 aX!J0&3
compound interest 複利 iVA_a8}
consignee 承銷人 /dIiFr"e}G
consignment 寄銷 fE >FT9c
consignor 寄銷人 7J)-WXk
consolidated balance sheet 合併資產負債表 7J\I%r
consolidated profit and loss account 合併損益表 kC)dia{$
consolidation 合併
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construction cost 營建成本 }wn GO
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construction revenue 營建收入 q^gd1K<N
contract 合同 |yS4um(w
control account 統制賬戶 u >x2
copyright 版權 FYzl- 7!Y
corporation 公司 ]>!]X*\9
cost 成本 %gN8-~$1
cost accounting 成本會計 'O
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cost of labour 勞工成本 I3$v-OiL
cost of production 生產成本
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cost of manufacture 製造成本 W /IyF){
cost of sales 銷貨成本 fV3J:^)F
cost price 成本價格 +K&ze:-Z
credit 貸方 ^7=yjD`
credit note 收款通知單 ]:F]VRPT
creditor 債權人 cOIshT1
crossed check 橫線支票 x\)-4w<P
current account 往來活期賬戶 3?C$Tl2G8
current asset 流動資產 -)w/nq
current liability 流動負債 v6]lH9c{,
current profit and loss 本期損益 OA[w|Tt
debit 借方 *<J**FhcMu
debt 債務 XBBsdldZ
debtor 債務人 o +&/ N-t
deed 契據 RP6QS )|
deferred assets 遞延資產 }V09tK/M
deferred liabilities 遞延負債 8L0#<"'0
delivery 交貨 Uj_%U2S$
delivery expense 送貨費 qz?9:"~$C
delivery order 出貨單 =5+:<e,&
demand draft 即期匯票 V;.=O}Lr
demand note 即期票據 _bW#*
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demurrage charge 延期費 p=p,sJ/@
deposit 存款 /|Zk$q.\
deposit slip 存款單 pj'Yv
depreciation 折舊 K@+&5\y]
direct cost 直接成本 5'6Oan7dL:
direct labour 直接人工 6*CvRb&
director 董事 Yf|+p65g
discount 折扣 `g3H;E
discount on purchase 進貨折扣 .#CTL|x
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