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。 0g(6r-2)7
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acceptance 承兌 b&t[S[P.V
account 賬戶 NtZ6$o<Y
accountant 會計員 Kr3];(w{
accounting 會計 LdTIR]
accounting system 會計制度 :k"rhI
accounts payable 應付賬款 -Ds|qzrN%
accounts receivable 應收賬款 U}P,EP%p
accumulated profits 累積利益 af>3V( 7
adjusting entry ?#123;整記錄 %jKH?%Ih
adjustment ?#123;整 1$["79k
administration expense 管理費用 kO3`54
advances 預付 W8/(;K`/
advertising expense 廣告費 (:} <xxl
agency 代理 Va9q`XbyO
agent 代理人 ph^4GBR
agreement 契約 (Pz8iz
allotments 分配數 F3 f@9@b
allowance 津貼 U)~#g'6:8
amalgamation 合併 0$Ff#8
amortization 攤銷 M/w{&&
amortized cost 應攤成本 6F5,3&
annuities 年金 fPE ?hG<x
applied cost 已分配成本 Mvof%I
applied expense 已分配費用 Ow3a0cF[9
applied manufacturing expense 己分配製造費用 i:k-"
apportioned charge 攤派費用 |3@=CE7G
appreciation 漲價 xyV]?~7
article of association 公司章程 GVObz?Z]SB
assessment 課稅 ZlM_m
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assets 資產 %|?1B$s0
attorney fee 律師費 pN k8! k
audit 審計 8kbB
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auditor 審計員 p":@>v?
average 平均數 N !IzB]
average cost 平均成本 C"No5r'K3
bad debt 壞賬 QN #)F
balance 餘額 twv
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balance sheet 資產負債表
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bank account 銀行賬戶 0^iJlR
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bank balance 銀行結存 .;Z.F7{q
bank charge 銀行手續費 RUc \u93n
bank deposit 銀行存款 @U7Dunu*f
bank discount 銀行貼現 s"rg_FoL
bank draft 銀行匯票 Ld~4nc$H8
bank loan 銀行借款 ;&`:|Hf*
bank overdraft 銀行透支 G1r V<,#m
bankers acceptance 銀行承兌 ~h|m&XK+Q
bankruptcy 破產 Xoi9d1fO
bearer 持票人 `t9.xB#Z
beneficiary 受益人 x~(y "^ph
bequest 遺產 %#4 +!
bill 票據 #fzw WP
bill of exchange 匯票 ;(`e^IVf
bill of lading 提單 f-]><z
bills discounted 貼現票據 $P_x v
bills payable 應付票據 s<#N]mp'
bills receivable 應收票據 i0i`k^bA
board of directors 董事會 C$ hQN
bonds 債券 i"fCpkAP
bonus 紅利 uf?b%:A
book value 賬面價值 QB9A-U<J
bookkeeper 簿記員 3 9yz~
bookkeeping 簿記 M)tv;!eQ
branch office general ledger 支店往來賬戶 _M&{^d
broker 經紀人 U_}hfLILi
brought down 接前 f:FpyCo=9
brought forward 接上頁 5"e+& zU~f
budget 預算 mOSCkp{<e
by-product 副產品 'M
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by-product sales 副產品銷售 Ir>2sTrm
capital 股本 K
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capital income 資本收益 cyHhy_~R
capital outlay 資本支出 E6JV}`hSk
capital stock 股本 d{l{P]nr
capital stock certificate 股票 ,-!2 5G
carried down 移後 )ZeLaa P
carried forward 移下頁 y*
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cash 現金
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cash account 現金賬戶 p&m
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cash in bank 存銀行現金 W`5a:"Vg
cash on delivery 交貨收款 lnjL7x
cash on hand 庫存現金 DUQ9AT#3
cash payment 現金支付 uh1S
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cash purchase 現購 2\,e
cash sale 現沽 b<8q 92F
cashier 出?#123;員 $oc9
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cashiers check 本票 "C& J wm?
certificate of deposit 存款單折 }oV3EIH
certificate of indebtedness 借據 !2wETs
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certified check 保付支票 <(Tiazg
certified public accountant 會計師 r
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charges 費用 H[Cj7{V
charge for remittances 匯水手續費 s?5
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charter 營業執照 (A2U~j?Ry}
chartered accountant 會計師 6G$/NW=L
chattles 動產 m_(E(_
check 支票 %5`r-
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che stub 支票存根 <TL])@da
closed account 己結清賬戶 _J` |<}?t;
closing 結算 [:Xn6)qz
closing entries 結賬紀錄 Pb3EnNqYbM
closing stock 期末存貨 ]|t9B/()i
closing the book 結賬 C1n??Y[
columnar journal 多欄日記賬 )4Bwt`VX
combination 聯合 \?r$&K]4
commission 佣金 f8R+7Ykx
commodity 商品 |^>u<
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common stock 普通股 *1i?6$[
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company 公司 "Jf4N
compensation 賠償 PVZEB
compound interest 複利 cgzy0$8dj\
consignee 承銷人
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consignment 寄銷 #&}%70R)
consignor 寄銷人 >'ie!VW@
consolidated balance sheet 合併資產負債表 <xXiJU+
consolidated profit and loss account 合併損益表 JN-D/s
consolidation 合併 t`)
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construction cost 營建成本 Zp^)_ 0
construction revenue 營建收入 $ #TID=
contract 合同 -6(h@F%E
control account 統制賬戶 ]aREQ?ma&z
copyright 版權 _F! :(@}
corporation 公司 3D{82*&
cost 成本 Ml'bZLwq
cost accounting 成本會計 58qaA\iw
cost of labour 勞工成本 aeLBaS
cost of production 生產成本 5T7_[{
cost of manufacture 製造成本 B8`R(vu;
cost of sales 銷貨成本 unx;m$-c
cost price 成本價格 ?SHc}iaU#
credit 貸方 e|S+G6 :O2
credit note 收款通知單 jn0t-":
creditor 債權人 .%|OGl ?
crossed check 橫線支票 kt;}]O2%R
current account 往來活期賬戶 GjG{
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current asset 流動資產 ?psOj%
current liability 流動負債
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current profit and loss 本期損益 8 h55$j
debit 借方 r!"CH5dT
debt 債務 @hE7r-}]
debtor 債務人 b>GqNf!
deed 契據 dw|-=~
deferred assets 遞延資產 dY/|/eOt<K
deferred liabilities 遞延負債 |:!EHFr
delivery 交貨 gvow\9{|C
delivery expense 送貨費 ,ivWVsN*]
delivery order 出貨單 3(oZZz
demand draft 即期匯票 AT2NC6{M
demand note 即期票據 2<`gs(oxXe
demurrage charge 延期費 +OV%B .
deposit 存款
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deposit slip 存款單 AJJ%gxqGq
depreciation 折舊 I^rZgp<'i
direct cost 直接成本 BaNU}@
direct labour 直接人工 sDz)_;;%
director 董事 Gnuo-8lb
discount 折扣 iKR8^sj7S
discount on purchase 進貨折扣 <z~2
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