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。 kQH!`-n:T
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acceptance 承兌 jV7q)\uu^
account 賬戶 R
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accountant 會計員 `b]
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accounting 會計 )*_YeT&w.
accounting system 會計制度 #Y{"`5>
accounts payable 應付賬款 xApa+j6I
accounts receivable 應收賬款 8F@6
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accumulated profits 累積利益 wo_FM
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adjusting entry ?#123;整記錄 ^X_%e |
adjustment ?#123;整 dyx4_!fO
administration expense 管理費用 ^<E,aCy
advances 預付 k
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advertising expense 廣告費 ^L'K?o
agency 代理 L@2H>Lh35
agent 代理人 A2vOI8
agreement 契約 \J13rL{<
allotments 分配數 Y] n^(V
allowance 津貼 =-q)I[4#
amalgamation 合併 p,4z;.s$
amortization 攤銷 N7M^
amortized cost 應攤成本 ~M\s!!t3
annuities 年金 QUe.vb^O
applied cost 已分配成本 +V'Z%;/
applied expense 已分配費用 R]r~TJ o
applied manufacturing expense 己分配製造費用 '@W72ML.
apportioned charge 攤派費用 B;-oa;m:E=
appreciation 漲價 \{&55>
article of association 公司章程 #A))#sT'R
assessment 課稅 *in_Zt3
assets 資產 vx
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attorney fee 律師費 uj]GBo=
audit 審計 6#K_Rg>.
auditor 審計員 UtWoSFZ'o!
average 平均數 P_?1Rwm-45
average cost 平均成本 Q7SS<'(
bad debt 壞賬 My[L3KTTp
balance 餘額 6iTDk
balance sheet 資產負債表 *|jqRfa"
bank account 銀行賬戶 7;
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bank balance 銀行結存 *i\7dJ Dj
bank charge 銀行手續費 >?DrC /
bank deposit 銀行存款 zMG4oRPP
bank discount 銀行貼現 8=SNLO
bank draft 銀行匯票 D!-zQ`^
bank loan 銀行借款
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bank overdraft 銀行透支 :,7VqCh3@
bankers acceptance 銀行承兌
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bankruptcy 破產 /!E /9[V
bearer 持票人 1X{A}9nA
beneficiary 受益人 &{
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bequest 遺產 p1&d@PF&&
bill 票據 ogPfz/ hw
bill of exchange 匯票 ~<$8i}7
bill of lading 提單 J:Qp(s-N^:
bills discounted 貼現票據 L,l+1`Jz
bills payable 應付票據 56v<!L5%
bills receivable 應收票據 #._!.P
board of directors 董事會 cvC;QRx
bonds 債券 sn*s7v:
bonus 紅利 p*N+B
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book value 賬面價值 8"4`W~ 3
bookkeeper 簿記員 a;lCr|*
bookkeeping 簿記 Na`qA j}
branch office general ledger 支店往來賬戶 INkrG.=u
broker 經紀人 YGNX
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brought down 接前 =DqGm]tA
brought forward 接上頁 T@z$g
budget 預算 \/,SH?>4x
by-product 副產品 xWlB!r<}Gz
by-product sales 副產品銷售 A]n!d}?
capital 股本 CtE".UlCA
capital income 資本收益 O
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capital outlay 資本支出 -&HN h\
capital stock 股本 aN7u
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capital stock certificate 股票 [Y:HVr,
carried down 移後 @Xh4ZMyEx
carried forward 移下頁 S-L6KA{
cash 現金 K@d`jb4T
cash account 現金賬戶 P(Lwpa,S
cash in bank 存銀行現金 * T~sR'K+|
cash on delivery 交貨收款 ``O\'{o
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cash on hand 庫存現金 B(>_.x#kv
cash payment 現金支付 !<~Ig/
cash purchase 現購 hR?rZUl2M
cash sale 現沽 mq
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cashier 出?#123;員 QzS{2Y[OQ
cashiers check 本票 :q= XE$%H
certificate of deposit 存款單折 FTB"C[>
certificate of indebtedness 借據 ?Z.YJXoKZ
certified check 保付支票 QKF2_Acc
certified public accountant 會計師 ,%:`Ll
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charges 費用 5Q^~Z},
charge for remittances 匯水手續費 q6,xsO,+
charter 營業執照 *}0Q S@FN
chartered accountant 會計師 [Z[)hUXE?
chattles 動產 %Cr-cR0
check 支票 8G@FX $$Q
che stub 支票存根 )zt5`"/o
closed account 己結清賬戶 tC&y3!k2jR
closing 結算 >:K3y$]_
closing entries 結賬紀錄 !O.B,
closing stock 期末存貨 ](W#Tj5-
closing the book 結賬 gF:wdcO
columnar journal 多欄日記賬 lmd0Q(I
combination 聯合 &iSQ2a!l8b
commission 佣金 jrW7AT)\
commodity 商品 g-]td8}#
common stock 普通股 _}\&;
company 公司 ^X?[zc GE
compensation 賠償 eygy
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compound interest 複利 )/=J=xw2
consignee 承銷人 .3Ap+V8?
consignment 寄銷 \2LCpN
consignor 寄銷人 Sj*H4ZHD<&
consolidated balance sheet 合併資產負債表 Kzmgy14o
consolidated profit and loss account 合併損益表 -Wig k['v
consolidation 合併 Rp|:$5&nE
construction cost 營建成本
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construction revenue 營建收入 xNONf4I:6J
contract 合同 6tzn% ?
control account 統制賬戶 >Te{a*`"m:
copyright 版權 E6G^?k~q
corporation 公司 K}zw%!ex
cost 成本 k{;:KW|
cost accounting 成本會計 zZy>XHR
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cost of labour 勞工成本 d*G$qUiX
cost of production 生產成本 ~C[,P\,
cost of manufacture 製造成本 I/(`<s p
cost of sales 銷貨成本 ;J_d%
cost price 成本價格 <9Chkb|B
credit 貸方 j@:LMR>
credit note 收款通知單 g5?Fo%W
creditor 債權人 $~j]/
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crossed check 橫線支票
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current account 往來活期賬戶 G%P]qi
current asset 流動資產 kfHLj
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current liability 流動負債 :r6
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current profit and loss 本期損益 Xak~He
debit 借方 yWs/~5[F
debt 債務 </}[x2w?]
debtor 債務人 )HmpVH
deed 契據 &A`QPk8n
deferred assets 遞延資產 q80?C.,`
deferred liabilities 遞延負債 )oNomsn
delivery 交貨 B>'\g
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delivery expense 送貨費 ]l\J"*"aB
delivery order 出貨單 fL@[B{XMM
demand draft 即期匯票 4f1*?HX&
demand note 即期票據 _7;#0B
demurrage charge 延期費 p&q&Fr-
deposit 存款 |_A35"v
deposit slip 存款單 h?SUDk:2^
depreciation 折舊 UR\*KR;yM
direct cost 直接成本 c2i^dNp_
direct labour 直接人工 4v{gc/g
director 董事 n.T
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discount 折扣 D]0#A|nF
discount on purchase 進貨折扣 7+z%O3k'I
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