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。 f:HRrKf9
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acceptance 承兌 _e?(Gs0BM
account 賬戶 fC81(5
accountant 會計員 NVOY,g=3X
accounting 會計 A).wjd(_,
accounting system 會計制度 ;,IGO7R
accounts payable 應付賬款 `Y'}\>.#
accounts receivable 應收賬款 9RAN$\A
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accumulated profits 累積利益 pG|DT ?
adjusting entry ?#123;整記錄 ^LnCxA&QH
adjustment ?#123;整 6t@3
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administration expense 管理費用 ?N`W,
advances 預付 fw-LZ][
advertising expense 廣告費 #&$4tTl
agency 代理 t4 aa5@r
agent 代理人 ,{]>U'-
agreement 契約 DuCq16'0T
allotments 分配數 OvQG%D}P=
allowance 津貼 i #8)ad
amalgamation 合併 \bfNki
amortization 攤銷 /dtFB5Z"w
amortized cost 應攤成本 9v/1>rziE
annuities 年金 $@DXS~UQA
applied cost 已分配成本 K{"+eA>CU
applied expense 已分配費用 zR]l2zL3
applied manufacturing expense 己分配製造費用 (Kx3:gs
apportioned charge 攤派費用 AC
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appreciation 漲價 m:K/)v*
article of association 公司章程 sdrE4-zd
assessment 課稅 Zf
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assets 資產 hGzj}t
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attorney fee 律師費 CbwQ'c$}
audit 審計 r1t TY?
auditor 審計員 iao_w'tJ
average 平均數 ,Y}HP3
average cost 平均成本 QDLtilf :
bad debt 壞賬 P PmE.%_
balance 餘額 Xo$(zGb
balance sheet 資產負債表 +AXui|mn
bank account 銀行賬戶 d+z8^$z"
bank balance 銀行結存 *y u|]T
bank charge 銀行手續費 [_
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bank deposit 銀行存款 f`vB$r>
bank discount 銀行貼現 'Kc;~a
bank draft 銀行匯票 z${DW@o3
bank loan 銀行借款 !.kj-==s{7
bank overdraft 銀行透支 joYj`K
bankers acceptance 銀行承兌 8BBuYY{
bankruptcy 破產 !~PV\DQN
bearer 持票人 V\4'Hd
beneficiary 受益人 $Z$BF
bequest 遺產 +.gZILw
bill 票據
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bill of exchange 匯票 Ptn0;GC
bill of lading 提單 1;S@XC>
bills discounted 貼現票據 7oK!!Qd^w
bills payable 應付票據 Un@d Wf6'
bills receivable 應收票據 5_0Eh!sx
board of directors 董事會 8,=,'gFO
bonds 債券 _-^a8F>/19
bonus 紅利 -=@d2LY
book value 賬面價值 eUQrn>`
bookkeeper 簿記員 XeJn,=
bookkeeping 簿記 MBp%TX!
branch office general ledger 支店往來賬戶 ;",W&HQbE
broker 經紀人 42~tdD
brought down 接前 ={B%qq
brought forward 接上頁 S sGb;
budget 預算 X8"4)IZ3
by-product 副產品 ]]V|[g&aJ
by-product sales 副產品銷售 =g
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capital 股本 Y2W|b5
capital income 資本收益 cY0NQKUk~
capital outlay 資本支出 \0).
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capital stock 股本 /R!:l l2
capital stock certificate 股票 lvY[E9I0
carried down 移後 yX0nyhq
carried forward 移下頁 @j=:V!g2O
cash 現金 kZ>_m&g
cash account 現金賬戶 B/0Xqyu
cash in bank 存銀行現金 jEVDz
cash on delivery 交貨收款 ]{s0/(EA
cash on hand 庫存現金 kNR -eG
cash payment 現金支付 i}[cq_wJ
cash purchase 現購 l|9'M'a
cash sale 現沽 <A^sg?s<'
cashier 出?#123;員 L7;8:^ v
cashiers check 本票 :m]H?vq] \
certificate of deposit 存款單折 ~G,_4}#"pM
certificate of indebtedness 借據 9sG]Q[:.]
certified check 保付支票 g[';1}/B4
certified public accountant 會計師 {bHUZen
charges 費用 t-B5,,`
charge for remittances 匯水手續費 hK+6S3-Ez
charter 營業執照 q=(%
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chartered accountant 會計師 0Un?[O
chattles 動產
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check 支票 2*Zk^h=
che stub 支票存根 KW-GVe%8f
closed account 己結清賬戶 |W_;L6)
closing 結算 M#nlKj<
closing entries 結賬紀錄 }@x!r=O)I
closing stock 期末存貨
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closing the book 結賬 j 5}'*
columnar journal 多欄日記賬 v|\3FEu@
combination 聯合 :^7>kJ5?
commission 佣金 hh8Grl;
commodity 商品 M8nfbc^
common stock 普通股 qYoB;gp
company 公司 `6$|d,m5
compensation 賠償 dq,j?~ _}
compound interest 複利 L"bZ~'y
consignee 承銷人 @<NuuYQ&
consignment 寄銷 `+z^#3l
consignor 寄銷人 i/j53towe
consolidated balance sheet 合併資產負債表 k/P.[5
consolidated profit and loss account 合併損益表 \?Sv O
consolidation 合併 m<H{@ZgN(
construction cost 營建成本 `AYq,3V
construction revenue 營建收入 !iO2yp
contract 合同 DA1?M' N
control account 統制賬戶 H-vHcqFx3
copyright 版權 Nv=78O1
corporation 公司 rk6K0TQ8
cost 成本 28k=@k^q
cost accounting 成本會計 I4
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cost of labour 勞工成本 t0+i]lr
cost of production 生產成本 Kv<f<>|L
cost of manufacture 製造成本 #x;,R
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cost of sales 銷貨成本 wA\5-C7j
cost price 成本價格 (+c1
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credit 貸方 |BbzRis
credit note 收款通知單 0:f]&Ng
creditor 債權人 rtS' 90`
crossed check 橫線支票 ,jOJ\WXP
current account 往來活期賬戶 'IG@JL'
current asset 流動資產 ]?pQu '-(
current liability 流動負債 K>dB{w#gS
current profit and loss 本期損益 gVrQAcJj
debit 借方 jUE g
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debt 債務 XEQTT D<
debtor 債務人 T]ls&cW5
deed 契據 Dn6U8s&
deferred assets 遞延資產 B*N1)J\5
deferred liabilities 遞延負債 jMgXIK\
delivery 交貨 w8XCU>
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delivery expense 送貨費 `J1HQ!Z
delivery order 出貨單 .4p3~r?=S
demand draft 即期匯票 i|J%jA
demand note 即期票據 CJ*
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demurrage charge 延期費 HcgvlFb
deposit 存款 ;eN
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deposit slip 存款單 %8,$ILN
depreciation 折舊 5?lc%,-&
direct cost 直接成本 [ n7>g
direct labour 直接人工 $P=C7;
director 董事 v8)"skVnFG
discount 折扣 ?3=G'Ip5n
discount on purchase 進貨折扣 &^r>Q`u
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