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。 U
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acceptance 承兌 mDt",#g
account 賬戶 #Ew
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accountant 會計員 ^eT>R,aB
accounting 會計 HFCFEamBMP
accounting system 會計制度 !/
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accounts payable 應付賬款 UC2OYZb
accounts receivable 應收賬款 sT T455h)
accumulated profits 累積利益 #mFAl|O
adjusting entry ?#123;整記錄 F#C 6.`B
adjustment ?#123;整 8X~vJ^X9@y
administration expense 管理費用 zyQEz#O
advances 預付 x6cl(J}
advertising expense 廣告費 U~`^Y8UF
agency 代理 O%h
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agent 代理人 G&@RLht
agreement 契約 vWfef~}~
allotments 分配數
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allowance 津貼 \kRJUX
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amalgamation 合併 OG$iZiuf
amortization 攤銷 f(ec/0W
amortized cost 應攤成本 q9Opa2
annuities 年金 vWU4ZBT8G
applied cost 已分配成本 )o(F*v
applied expense 已分配費用 nf@u7*#6
applied manufacturing expense 己分配製造費用 4]Nr$FY
apportioned charge 攤派費用 d:WhP_rK9
appreciation 漲價 |4*2xDcl
article of association 公司章程 jc.Uh9Kc
assessment 課稅 5v-;*
assets 資產 +?
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attorney fee 律師費 G6ES]
audit 審計 wI]>0g
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auditor 審計員 Vt2=rD4oJk
average 平均數 ~G^doj3|+
average cost 平均成本 T#;*I#A:
bad debt 壞賬 %cif0Td
balance 餘額 }^bL'
balance sheet 資產負債表 *LQY6=H
bank account 銀行賬戶 g\h7`-#t
bank balance 銀行結存 |*| a~t
bank charge 銀行手續費 o5A_j?t
bank deposit 銀行存款 D`ge3f8Wi
bank discount 銀行貼現 .
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bank draft 銀行匯票 Qy,qQA/
bank loan 銀行借款 a;6\T*iJ!
bank overdraft 銀行透支 1:Gd{z
bankers acceptance 銀行承兌 S;<?nz3
bankruptcy 破產 e-av@a3
bearer 持票人 M!i5StGC
beneficiary 受益人 bo/!u
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bequest 遺產 _NW OSt
bill 票據 j %0_!*#3
bill of exchange 匯票 (:muxby%
bill of lading 提單 vrDRSc6_
bills discounted 貼現票據 6242qb
bills payable 應付票據 _cs9R%
bills receivable 應收票據 lfG's'U-z
board of directors 董事會 Q 8E~hgO
bonds 債券 V1U[p3J-S
bonus 紅利 U2?gODh'
book value 賬面價值 #a
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bookkeeper 簿記員 nx]b\A
bookkeeping 簿記 *\vc_NP]
branch office general ledger 支店往來賬戶 JNl+UH:.
broker 經紀人 &fj?hYAj
brought down 接前 }}Uv0g8D
brought forward 接上頁 ]997`,1b
budget 預算 J8DbAB4X
by-product 副產品 VMX
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by-product sales 副產品銷售 &4FdA|9T
capital 股本 Mdh"G @$n
capital income 資本收益 =^M t#h."
capital outlay 資本支出 X*q
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capital stock 股本 iROM?/$
capital stock certificate 股票 dG$0d_Pq
carried down 移後 _q$fw&
carried forward 移下頁 M.Ik%nN#K0
cash 現金 []Ea0jYu
cash account 現金賬戶 kl9z;(6p
cash in bank 存銀行現金 PyF4uCn"H
cash on delivery 交貨收款 s~w+bwr
cash on hand 庫存現金 { "c,P:S]
cash payment 現金支付 21 j+c{O
cash purchase 現購 DyZ90]N
cash sale 現沽 r8.v0b"1
cashier 出?#123;員 l[| e3<H
cashiers check 本票 8[ OiG9b
certificate of deposit 存款單折 \ChcJth@o<
certificate of indebtedness 借據 ?O?~|nI
certified check 保付支票 %C:XzK-x
certified public accountant 會計師 {r8CzJ'f
charges 費用 U:e9Vq'N m
charge for remittances 匯水手續費 l$KcS&{w9
charter 營業執照 ,oe{@z{*@
chartered accountant 會計師 o7
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chattles 動產 lhTbg M
check 支票 1hG O*cq!
che stub 支票存根 i6kyfO
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closed account 己結清賬戶 20)Il:x
closing 結算 9@B+$~:}7
closing entries 結賬紀錄 -9"Ls?Cu
closing stock 期末存貨 =1qkoc~
closing the book 結賬 Uo
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columnar journal 多欄日記賬 D
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combination 聯合 P|U>(9;P,
commission 佣金 bwFc>{Wo5
commodity 商品 /K<Nlxcm
common stock 普通股 swA"_A8>u
company 公司 }D O# {@af
compensation 賠償 XN;eehB?aE
compound interest 複利 jw[`\h}8
consignee 承銷人 Wg1WY}zG
consignment 寄銷 )^+$5OR\c
consignor 寄銷人 |M_Bbo@ud
consolidated balance sheet 合併資產負債表 8<xy
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consolidated profit and loss account 合併損益表 /<Et
consolidation 合併 IuF-bxA
construction cost 營建成本 ~/%){t/uLY
construction revenue 營建收入 L)5nb-qp
contract 合同 "/"k50%
control account 統制賬戶 =
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copyright 版權 < lrw7 T
corporation 公司 FzIA>njt
cost 成本 ijB,Q>TgO
cost accounting 成本會計 KWo)}m*6
cost of labour 勞工成本 ?6bE!36
cost of production 生產成本
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cost of manufacture 製造成本 m.*+0NG
cost of sales 銷貨成本 qC&<U
cost price 成本價格 `ijX9c
credit 貸方 0^4*[?l9q
credit note 收款通知單 iC]}
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creditor 債權人
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crossed check 橫線支票 :\Z0^{
current account 往來活期賬戶 8] *{i
current asset 流動資產 ^ytd~iK8
current liability 流動負債 ES> 3Cf
current profit and loss 本期損益 GZw<Y+/V"5
debit 借方 ))N^)HR
debt 債務 c#DTL/8"DO
debtor 債務人 ;V
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deed 契據 &g`a [#
deferred assets 遞延資產 9[!
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deferred liabilities 遞延負債 ?cvv!2B]T
delivery 交貨 k<qQ+\X
delivery expense 送貨費 khfE<<