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。 }>)"!p;t_
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acceptance 承兌 ??1V__w
account 賬戶 {u9VHAXCf
accountant 會計員 (M5=8g%>d
accounting 會計 B8w0DJ
accounting system 會計制度 B.&q]CAv-
accounts payable 應付賬款 ,Sz*]X
accounts receivable 應收賬款 p|AIz3
accumulated profits 累積利益 3(FJ<,"D}
adjusting entry ?#123;整記錄 9LCV"xgX
adjustment ?#123;整 8
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administration expense 管理費用 M^g"U
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advances 預付 }tj@*n_
advertising expense 廣告費 chfj|Ce]x
agency 代理 $i~DUT(
agent 代理人 =b9?r
agreement 契約 T4\,b
allotments 分配數 Lxd*W2$3_
allowance 津貼 ze,HNFg@>
amalgamation 合併 ^5"s3Qn
amortization 攤銷 5QMu=/
amortized cost 應攤成本 w
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annuities 年金 A")B<BK
applied cost 已分配成本 6 D~b9e
applied expense 已分配費用 h'kgL~+$
applied manufacturing expense 己分配製造費用 0XXu_f@]9
apportioned charge 攤派費用 pw&l.t6
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appreciation 漲價 B6=8cf"i
article of association 公司章程 X "1q$xwc
assessment 課稅 qZA?M=NT?
assets 資產 hc~--[1c:
attorney fee 律師費 *^" 4 )
audit 審計 .c~;/@{
auditor 審計員 X3RpJ#m"'
average 平均數 htMpL
average cost 平均成本 fqvA0"tv
bad debt 壞賬 j:]/AReOL
balance 餘額 lR;<6
balance sheet 資產負債表 R.>
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bank account 銀行賬戶 bO^%#<7
bank balance 銀行結存 #7gOtP#{
bank charge 銀行手續費 `iQyKZS/+
bank deposit 銀行存款 JUwP<C[
bank discount 銀行貼現 ^qV*W1|0
bank draft 銀行匯票 M,cI0i
bank loan 銀行借款 9[$g;}w
bank overdraft 銀行透支 }$m_):t@@
bankers acceptance 銀行承兌 T6AFwo,Q
bankruptcy 破產 OL=IUg"
bearer 持票人 Ep?a1&b
beneficiary 受益人 sV3/8W13
bequest 遺產 AO/J:`
bill 票據 #lV&U
bill of exchange 匯票 Ct
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bill of lading 提單 G7zfyw}W
bills discounted 貼現票據 )"j_NlO
bills payable 應付票據 1a#wUd3
bills receivable 應收票據 HykJ}ezX4
board of directors 董事會 ng<|lsZd
bonds 債券 5l{_E:.1
bonus 紅利 ilzR/DJ Ma
book value 賬面價值 KX`MX5?x
bookkeeper 簿記員 ^#gGA_H
bookkeeping 簿記 |$6GpAq!
branch office general ledger 支店往來賬戶 0/-[k
broker 經紀人 ?uh7m2l0D
brought down 接前 xa!@$w=U&
brought forward 接上頁 7J0PO}N
budget 預算 Yxi.A$g
by-product 副產品 ,uDB]
by-product sales 副產品銷售 QN*'MA"M
capital 股本
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capital income 資本收益 _3kAN.g
capital outlay 資本支出 I /> .P
capital stock 股本 ^"*r'
capital stock certificate 股票 %H%>6z x
carried down 移後 sA}=o.\j:
carried forward 移下頁 !aIIjWz]
cash 現金 5UjXpS
cash account 現金賬戶 &b{L|I'KYT
cash in bank 存銀行現金 P#76ehR]K
cash on delivery 交貨收款 6;5}%
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cash on hand 庫存現金 _(oJ8h(
cash payment 現金支付 ZTHrjW1
cash purchase 現購 ob-be2EysH
cash sale 現沽 %Ix^Xb0
cashier 出?#123;員 b"{7f
cashiers check 本票 -C.eXR{s
certificate of deposit 存款單折 F<G.!Y8!&
certificate of indebtedness 借據 #J1a `}x
certified check 保付支票 `[Z?&'CRQ
certified public accountant 會計師 o2F6K*u}
charges 費用 S@T>u,t'
charge for remittances 匯水手續費 ow]n)Te
charter 營業執照 ^Z2%b>
chartered accountant 會計師
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chattles 動產 fa"eyBO50
check 支票 !K6: W1
che stub 支票存根 ]Alu~ Dw
closed account 己結清賬戶 =}_c=z?UY
closing 結算 VYlg+MlT0
closing entries 結賬紀錄 [ub,&j^
closing stock 期末存貨 `Mp]iD{
closing the book 結賬 T>W(Caelq
columnar journal 多欄日記賬 /AW6XyMD_
combination 聯合 K R
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commission 佣金 EMJio\
commodity 商品 @Q TG
common stock 普通股 Pv
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company 公司 ^c.b@BE
compensation 賠償 I"Y?vj9]
compound interest 複利 P_Po g^
consignee 承銷人
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consignment 寄銷 (Tc ~
consignor 寄銷人 `(Ei-$
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consolidated balance sheet 合併資產負債表 DH m$gk
consolidated profit and loss account 合併損益表 qH"0?<$9
consolidation 合併 7r*>?]y+
construction cost 營建成本 pOw4H67
construction revenue 營建收入 wBCnP
contract 合同 lzl4pnj
control account 統制賬戶 Awe\KJ^`
copyright 版權 CbK7="48
corporation 公司 ZhM-F0;`
cost 成本 .L6t3/^
cost accounting 成本會計 (7-K4j`
cost of labour 勞工成本 YHCXVu<.b
cost of production 生產成本 M`iJ6L
cost of manufacture 製造成本 | ql!@M(p
cost of sales 銷貨成本 I8`.eqV
cost price 成本價格 iY.~N#Q
credit 貸方 d|DIqT~{W
credit note 收款通知單 H+_oK
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creditor 債權人 %3"3OOT7
crossed check 橫線支票 9.PY49|
current account 往來活期賬戶 9-p d{Z~l
current asset 流動資產 )mwY]
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current liability 流動負債 t_P1a0Zu
current profit and loss 本期損益 /"Rh
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debit 借方 {TUCa
debt 債務 JEFW}M)UGv
debtor 債務人 iHQFieZ.E
deed 契據 @yobT,DXi
deferred assets 遞延資產 69q8t*%O
deferred liabilities 遞延負債 zCPjuS/~
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delivery 交貨 ZOS{F_2.
delivery expense 送貨費 Tz%l9aC
delivery order 出貨單 2NE/ZqREg
demand draft 即期匯票 8v(Xr}q,r
demand note 即期票據 |!IJ/ivEgw
demurrage charge 延期費 0@3g'TGl
deposit 存款
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deposit slip 存款單 BAqu@F\):
depreciation 折舊 r]8tl
direct cost 直接成本 aU#8W.~
direct labour 直接人工 o{>hOs
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director 董事 1~Pht:,t
discount 折扣 t"RgEH@
discount on purchase 進貨折扣 gU+BRTZ&x
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