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。 o
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acceptance 承兌
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account 賬戶 X.;VZwT+
accountant 會計員 c/tB_]
accounting 會計 z8ZQL.z%h
accounting system 會計制度 DbH;DcV7
accounts payable 應付賬款 /Yp#`}Ii
accounts receivable 應收賬款 \alV #>J5
accumulated profits 累積利益 )h]#:,pm
adjusting entry ?#123;整記錄 uStAZ~b\
adjustment ?#123;整 ]$Z:^"JS3
administration expense 管理費用 N
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advances 預付 zq{UkoME
advertising expense 廣告費 &N/t%q
agency 代理 9% T"W
agent 代理人 (^
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agreement 契約 1Y'4 g3T
allotments 分配數 A,DBq9Z+4R
allowance 津貼 ]qv0Y~+`-K
amalgamation 合併 H"l4b4)N\
amortization 攤銷 l(sVnhL6h
amortized cost 應攤成本 #mu L-V
annuities 年金 ,<tJ`,0X
applied cost 已分配成本 43AzNXWF8
applied expense 已分配費用 ,sAAV%">
applied manufacturing expense 己分配製造費用 TsaQR2J@
apportioned charge 攤派費用 11yX
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appreciation 漲價 (4R(5t
article of association 公司章程 A%.mIc.
assessment 課稅 Dd5
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assets 資產 /=/
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attorney fee 律師費 @=VxWU
audit 審計 f"5O'QHGQK
auditor 審計員 DYr#?} 40
average 平均數 Ocx"s\q(
average cost 平均成本 w'H'o!*/
bad debt 壞賬 luf5-XT
balance 餘額 pD$4nH4KST
balance sheet 資產負債表 c
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bank account 銀行賬戶 1XSnnkJm
bank balance 銀行結存 x"12$ 79=
bank charge 銀行手續費 V^2_]VFj
bank deposit 銀行存款 N*-tBz
bank discount 銀行貼現 u<BU4c/p
bank draft 銀行匯票 l'+3
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bank loan 銀行借款 j?.F-ar
bank overdraft 銀行透支 1VX3pkUET
bankers acceptance 銀行承兌 Kq")\Ha,f
bankruptcy 破產 EMmgX*iu@
bearer 持票人 At(88(y-W
beneficiary 受益人 EjR(AqZY
bequest 遺產 ;l@94
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bill 票據 h:%,>I%{
bill of exchange 匯票 >
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bill of lading 提單 aDbqh~7
bills discounted 貼現票據
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bills payable 應付票據 ?,vLRq.
bills receivable 應收票據 ?*fa5=ql
board of directors 董事會 ;'"'|} xn
bonds 債券 AWR :~{
bonus 紅利 )
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book value 賬面價值 <|Td0|x
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bookkeeper 簿記員 >
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bookkeeping 簿記 Cy~ IB [
branch office general ledger 支店往來賬戶 fzSkl`K}
broker 經紀人 MpCPY"WLL
brought down 接前 Qd}n4KF\
brought forward 接上頁 ;vH2r~
budget 預算 #dauXUKH
by-product 副產品 `a83RX_\
by-product sales 副產品銷售 %F*9D3^h
capital 股本 e+[*4)Qfy
capital income 資本收益 S,&LH-ps
capital outlay 資本支出 )@g[aRFa
capital stock 股本 =^9h
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capital stock certificate 股票 Y 6a`{'
carried down 移後 'n &p5%
carried forward 移下頁 ?WI v4
cash 現金 x93@[B*%
cash account 現金賬戶 X|of87
cash in bank 存銀行現金 PQHztS"
cash on delivery 交貨收款 jD
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cash on hand 庫存現金 [OC(~b
cash payment 現金支付 uyj!$}4
cash purchase 現購 /`PYk]mJh
cash sale 現沽 x ytrd.
cashier 出?#123;員 odP<S.
cashiers check 本票 1[egCC\Mo_
certificate of deposit 存款單折 ,ri&zbB
certificate of indebtedness 借據 iq;\
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certified check 保付支票 e,(Vy
certified public accountant 會計師 UylIxd
charges 費用 l6'KIg
charge for remittances 匯水手續費 }e7Rpgu
charter 營業執照 !r/i<~'Bx
chartered accountant 會計師 t>[QW`EeP
chattles 動產 dDcQSshL
check 支票 @rhS[^1wi+
che stub 支票存根 5gz ^3R|`f
closed account 己結清賬戶 uP9b^LEoN
closing 結算 h,[L6-n
closing entries 結賬紀錄 o$@/@r
closing stock 期末存貨 <@J$hs9s
closing the book 結賬 jOhAXe;~X{
columnar journal 多欄日記賬 )!(gS,
combination 聯合 >MYxj}I4{z
commission 佣金 FK BRJ5O
commodity 商品 FBE|pG7
common stock 普通股 7FwtBO
company 公司 S
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compensation 賠償 *zRig|k !H
compound interest 複利 ^!tX+`,6^
consignee 承銷人 aT^
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consignment 寄銷 d.}65{F,x
consignor 寄銷人 5c5!\g~'
consolidated balance sheet 合併資產負債表 \J:+Wl.9A
consolidated profit and loss account 合併損益表 8wWp+Hk
consolidation 合併 mxqZj8VuH
construction cost 營建成本
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construction revenue 營建收入 } W]A`-Jv
contract 合同 >s%Db<(P=
control account 統制賬戶 }w)}=WmD
copyright 版權 WX Fm'5Vr
corporation 公司 /[c_,G""
cost 成本 $2FU<w$5
cost accounting 成本會計 @+;.W>^h
cost of labour 勞工成本 &. _"rhz
cost of production 生產成本 /
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cost of manufacture 製造成本 (bm>
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cost of sales 銷貨成本 Pjq'c+4.yL
cost price 成本價格 e
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credit 貸方 Ft;x@!h%
credit note 收款通知單 U]pE{^\w
creditor 債權人 >~d
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crossed check 橫線支票 *~U*:>hS
current account 往來活期賬戶 5[g&0
current asset 流動資產 :V$\y up
current liability 流動負債 i^WY/ OhL
current profit and loss 本期損益 Xcfd]29
debit 借方 m p_7$#{l
debt 債務 "E<+idoz
debtor 債務人 o5/BE`VD5c
deed 契據 xd `MEOY
deferred assets 遞延資產 3LyNi$`f
deferred liabilities 遞延負債 h@JX?LzZS
delivery 交貨 7r:&%?2:g
delivery expense 送貨費 FzOWM7+\
delivery order 出貨單 ;t>4VA
demand draft 即期匯票 V ~jp
demand note 即期票據 N, u]2,E
demurrage charge 延期費 $+2QbEk&-
deposit 存款 E
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deposit slip 存款單 IjO
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depreciation 折舊 VZ IY=Q>g
direct cost 直接成本 hrJ(] [8
direct labour 直接人工 Bi9Q8#lh
director 董事 XXm7rn
discount 折扣 Fa`%MR1
discount on purchase 進貨折扣 q%M~gp1
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