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。 ;3_l@dP"
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acceptance 承兌 q80S[au
account 賬戶 1-.~7yC
accountant 會計員 s; UH]
accounting 會計 G,;,D9jO7
accounting system 會計制度 vkLC-Mzm<
accounts payable 應付賬款 lO2[JP
accounts receivable 應收賬款 5U_H>oD
accumulated profits 累積利益 !mXxAo
adjusting entry ?#123;整記錄 r!
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adjustment ?#123;整 64:fs?H
administration expense 管理費用 h*ZC*eV>
advances 預付 =_YG#yS
advertising expense 廣告費 Gycm,Cy
agency 代理 *%KKNT'*
agent 代理人 _)]CzBRq\6
agreement 契約 `K,1K
allotments 分配數 vM_:&j_?``
allowance 津貼 tpuYiL
amalgamation 合併 ioPUUUb)
amortization 攤銷 VbBPB5 $q
amortized cost 應攤成本
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annuities 年金 q&:=<+2"
applied cost 已分配成本 wgd /(8d
applied expense 已分配費用 \@&_>us
applied manufacturing expense 己分配製造費用 DNP13wp@
apportioned charge 攤派費用 E c s,$\
appreciation 漲價 OzC\9YeA
article of association 公司章程 JI vo_7{
assessment 課稅 '=P7""mN5
assets 資產 Ytgj|@jsp
attorney fee 律師費 [5Lz/ix=
audit 審計 Ali9pvE
auditor 審計員 (rg;IXAq%
average 平均數 b%cF
average cost 平均成本 3P;>XGCxZ
bad debt 壞賬 WOh|U4vt
balance 餘額 &>H!}"Yk
balance sheet 資產負債表 r1fGJv1!o
bank account 銀行賬戶 5E notp[
bank balance 銀行結存 z2Z^~,i
bank charge 銀行手續費 a'\o
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bank deposit 銀行存款
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bank discount 銀行貼現 : _QCfH
bank draft 銀行匯票 n@ G[
bank loan 銀行借款 {/pm
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bank overdraft 銀行透支 ul*Qt}
bankers acceptance 銀行承兌 0@AAulRl
bankruptcy 破產 sN5B7)Vc
bearer 持票人 Y3O#Q)-j$
beneficiary 受益人 ;qBu4'C)T
bequest 遺產 @Vu(XG
bill 票據 `mN4_\]
bill of exchange 匯票 S]E.KLR?[;
bill of lading 提單 V\6]n2
bills discounted 貼現票據 #h/Mbj~S
bills payable 應付票據 jMpD+Mb
bills receivable 應收票據 H<
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board of directors 董事會 a@R]X5[O
bonds 債券 ;`6^6p\p
bonus 紅利 qpXWi
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book value 賬面價值 *_ ?dVhxf
bookkeeper 簿記員 + T8B:
bookkeeping 簿記 R i^[i}
branch office general ledger 支店往來賬戶 -ig6w.%lk
broker 經紀人 zhf.NCSt(
brought down 接前 : "1XPr
brought forward 接上頁 5ms""LD/
budget 預算 &d|r~NhP
by-product 副產品 MQ"xOcD*F
by-product sales 副產品銷售 NB<A>baL*
capital 股本 6"}?.E$
capital income 資本收益 rylzcN9RM$
capital outlay 資本支出 !>1@HH?I\/
capital stock 股本 %AQIGBcgL
capital stock certificate 股票 x.q+uU$^
carried down 移後 l<N}!lG|
carried forward 移下頁 3$X'Y]5a
cash 現金 -{ZWo:,r~q
cash account 現金賬戶 >KJ+-QuO&
cash in bank 存銀行現金 &iV,W4
cash on delivery 交貨收款 +!|9hF'
cash on hand 庫存現金 &-;5*
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cash payment 現金支付 %plo=RF
cash purchase 現購 >;[*!<pfK5
cash sale 現沽 v;)..X30
cashier 出?#123;員 rdJR 2
cashiers check 本票 AF%@VLf
certificate of deposit 存款單折 8]LD]h)B"
certificate of indebtedness 借據 g1(IR)U!z
certified check 保付支票 >vA2A1WhW
certified public accountant 會計師 !50[z:
charges 費用 =AuR:Tx
charge for remittances 匯水手續費 Hhh0T>gi
charter 營業執照 %VnbmoO
chartered accountant 會計師 ,2W8=ON
chattles 動產 zE_i*
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check 支票 s)pbS}L
che stub 支票存根 !@v7Zu43,
closed account 己結清賬戶 iTQD
closing 結算
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closing entries 結賬紀錄 {E8~Z8t
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closing stock 期末存貨 yNTK .
closing the book 結賬 k`N^Vdr
columnar journal 多欄日記賬 wH@Ns~[MA
combination 聯合 lg&t8FHa;
commission 佣金 q*9!,!e
commodity 商品 sQ\8>[]
common stock 普通股 is-7
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company 公司 GI1
compensation 賠償 Ct>GYk$
compound interest 複利 1aTB%F
consignee 承銷人 S.f5v8
consignment 寄銷 1 9CK+;b
consignor 寄銷人 >m$ 1+30X
consolidated balance sheet 合併資產負債表 [D4
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consolidated profit and loss account 合併損益表 bR)(H%I
consolidation 合併 5bgs*.s
construction cost 營建成本 PAM}*'
construction revenue 營建收入 ;-qO'V:;
contract 合同 aS
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control account 統制賬戶 H7DJ~z~J
copyright 版權 G2T|RT$_K
corporation 公司 y9Us n8
cost 成本 &:`U&06q
cost accounting 成本會計 Qr{E[6
cost of labour 勞工成本 M"94#.dKK
cost of production 生產成本 ^\S~?0^m
cost of manufacture 製造成本 {Sj9%2'M)
cost of sales 銷貨成本 ]'=)2
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cost price 成本價格 9'X7wG
credit 貸方 [wzb<"kW
credit note 收款通知單 XSyHk"g`
creditor 債權人
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crossed check 橫線支票 Xx>X5Fy
current account 往來活期賬戶 =D<PV
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current asset 流動資產 fNW"+ <W
current liability 流動負債 }|8_9Rx0*
current profit and loss 本期損益 VG
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debit 借方 )`(p9@,V
debt 債務 pz.JWCU1
debtor 債務人 d\g
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deed 契據 ,1+y/{S
deferred assets 遞延資產 YF>m$?;
deferred liabilities 遞延負債 m0a?LY
delivery 交貨 1^}[&ar
delivery expense 送貨費 NdD`Hn-
delivery order 出貨單 /
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demand draft 即期匯票 z?*w8kU&>
demand note 即期票據 7Bd-!$j+
demurrage charge 延期費 0i\M,TNf*
deposit 存款 _v> }_S
deposit slip 存款單 =E#%'/ A;c
depreciation 折舊
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direct cost 直接成本 }%{LJ}\Px
direct labour 直接人工 "4{LN}`
director 董事 x#xFh0CA
discount 折扣 M:[ %[+6
discount on purchase 進貨折扣 $m-2HhqZ
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