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 6$fF=
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acceptance 承兌 r^q@rL>
account 賬戶 [r<lAS{ .
accountant 會計員 ku&IVr%
accounting 會計 2:Zb'Mj
accounting system 會計制度 d>VerZZU
accounts payable 應付賬款 u#ag|b/C:
accounts receivable 應收賬款 oX8e}
accumulated profits 累積利益 ~f;d3dJ]/
adjusting entry ?#123;整記錄 2a3i]e5Kt
adjustment ?#123;整 DgGGrV`
administration expense 管理費用 7`thM/fN
advances 預付 E0o=
advertising expense 廣告費 E}00y%@*J
agency 代理 \J.PrE'(}
agent 代理人 UPfH~H[1)
agreement 契約 .r[kNh@
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allotments 分配數 )u7y.o
allowance 津貼 $2~I-[
amalgamation 合併 Mnn\y Tblp
amortization 攤銷 tl !o;`W
amortized cost 應攤成本 YQ:FBj
annuities 年金 VK5|w:
applied cost 已分配成本 @rB!47!
applied expense 已分配費用 z
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applied manufacturing expense 己分配製造費用 i?.MD+f8
apportioned charge 攤派費用 %ZDo;l+<F6
appreciation 漲價 `%SFu
article of association 公司章程 }uz*6Z(S
assessment 課稅 KU|dw^Y k
assets 資產 o4^rE<vJ
attorney fee 律師費 _VFl.U,
audit 審計 dj3}Tjt
auditor 審計員 }\!&3^I
average 平均數 ZaIlo5
average cost 平均成本 c!{v/zOz
bad debt 壞賬 NifzZEX
balance 餘額 RP?UKOc
balance sheet 資產負債表 @zSI@Oq_
bank account 銀行賬戶 #T &z`
bank balance 銀行結存 'Y Bz?l9
bank charge 銀行手續費 38ChS.(
bank deposit 銀行存款 yj13>"n h
bank discount 銀行貼現 |j3mI\ANF
bank draft 銀行匯票 7O84
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bank loan 銀行借款 (,z0
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bank overdraft 銀行透支 y9kydu# q
bankers acceptance 銀行承兌 ?fr -5&,
bankruptcy 破產 Ou/JN+2A
bearer 持票人 ~M7
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beneficiary 受益人 X458%)G!(K
bequest 遺產 }D02*s
bill 票據 ^@5#jS2
bill of exchange 匯票 kGR5!8$z
bill of lading 提單 \D}K{P
bills discounted 貼現票據 MBXja#(k
bills payable 應付票據 J\VG/)E
bills receivable 應收票據 U>PF#@ C/
board of directors 董事會 !*JE%t
bonds 債券 WP{!|d&
bonus 紅利 u2%/</]h
book value 賬面價值 x =7hOI5u
bookkeeper 簿記員 -b'93_ZTu:
bookkeeping 簿記 gBB
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branch office general ledger 支店往來賬戶 9)N/J\b
broker 經紀人 RRR'azT
brought down 接前 8#b>4Dx
brought forward 接上頁 f-!t31?XK
budget 預算 =iF}41a
by-product 副產品 rWzw7T~
by-product sales 副產品銷售 HMDQEd;
capital 股本 g|L" |Q
capital income 資本收益 YbjeM6#E
capital outlay 資本支出 0].*eM
capital stock 股本 s"G;rcS}#
capital stock certificate 股票 (o`"s~)
carried down 移後 2@ 4^ 81
carried forward 移下頁 :y#KR\T1
cash 現金 B^`'2$3
cash account 現金賬戶 doM}vh)6
cash in bank 存銀行現金 QJ1_LJ4)a
cash on delivery 交貨收款 E{_$C!.
cash on hand 庫存現金 =73""ry
cash payment 現金支付 u7R:7$H
cash purchase 現購 ^D`ARH
cash sale 現沽 l'h[wwEXm{
cashier 出?#123;員
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cashiers check 本票 g_{hB5N](7
certificate of deposit 存款單折 V0y Q
certificate of indebtedness 借據 cEzWIS?pp\
certified check 保付支票 5T]GyftFV
certified public accountant 會計師
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charges 費用 e]N?{s
charge for remittances 匯水手續費 ~bL^&o(W
charter 營業執照 7/^`y')
chartered accountant 會計師 n$>E'oG2t
chattles 動產 :i'jQ<|wZN
check 支票 NKae~ 1b
che stub 支票存根 J*@(rb#G
closed account 己結清賬戶 PP{2{
closing 結算
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closing entries 結賬紀錄 OFS` ?>
closing stock 期末存貨 E*rnk4Y
closing the book 結賬 %*4Gx +b
columnar journal 多欄日記賬 tTa" JXG
combination 聯合 JUBihw4
commission 佣金 sA6Ku(9
commodity 商品 sR%,l
common stock 普通股 B/@9.a.c
company 公司 ^'"sFEV7RN
compensation 賠償 6OeRBD&
compound interest 複利 |cZKj|0>
consignee 承銷人 {-X8MisI
consignment 寄銷 \gd.Bl
consignor 寄銷人 n|,kL!++.
consolidated balance sheet 合併資產負債表 6wV{}K^0
consolidated profit and loss account 合併損益表 q r12"H
consolidation 合併 ]F&<{\:_}
construction cost 營建成本 F,B, D^WD
construction revenue 營建收入 bY6y)l
contract 合同 DFvLCGkDk
control account 統制賬戶 q!l[^t|;
copyright 版權 mRIW9V
corporation 公司 G(piq4D
cost 成本 !M]_CPh]
cost accounting 成本會計 4BSSJ@
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cost of labour 勞工成本 v&CKtk!3{
cost of production 生產成本 w`~j(G4N
cost of manufacture 製造成本 )KvQaC
cost of sales 銷貨成本 71GLqn?
cost price 成本價格 g2
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credit 貸方 ?cQ
credit note 收款通知單 7.O1
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creditor 債權人 lqC
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crossed check 橫線支票 <{\UE~
current account 往來活期賬戶 Q+4
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current asset 流動資產 ;D5B$ @W>
current liability 流動負債 <fY<.X
current profit and loss 本期損益 E%L]ifA9!
debit 借方 8YI.f
debt 債務 V+A1O k)
debtor 債務人 H^s@qh)L
deed 契據 GvQ|+vC
deferred assets 遞延資產 #vN\]e
deferred liabilities 遞延負債 w+vYD2a
delivery 交貨 G:qkk(6_#
delivery expense 送貨費 f#xqu+)Z
delivery order 出貨單 @nN+F,phx
demand draft 即期匯票 d OY+| P\
demand note 即期票據 ],%}}UN
demurrage charge 延期費 HaeF`gI^Ee
deposit 存款 3mWd?!+m=
deposit slip 存款單 ?k4O)?28
depreciation 折舊 Q$iGpTL
direct cost 直接成本 ,wmPK;j
direct labour 直接人工 Mnpb".VU#T
director 董事 6ju+#]T
discount 折扣 cm]D"GFLY
discount on purchase 進貨折扣 *(&,&$1K
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