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。 r-DD*'R
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acceptance 承兌 i3\oy`GJ
account 賬戶 6(;[ov1
accountant 會計員 u=N;P
accounting 會計 HrcnyQ`Q0
accounting system 會計制度 m>m`aLrnb
accounts payable 應付賬款 tbt9V2U:"n
accounts receivable 應收賬款 rEyMSLN
accumulated profits 累積利益 lu(Omds+
adjusting entry ?#123;整記錄 )9P
adjustment ?#123;整 9#
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administration expense 管理費用 %-zH]"Q$
advances 預付 2/W0y!qh1
advertising expense 廣告費 2Uw}'J_N
agency 代理 {:!SH6 ff
agent 代理人 iDe0 5f1R
agreement 契約 [+2^n7R
allotments 分配數 (>% Vj
allowance 津貼 l@2`f#y1~<
amalgamation 合併 f;I"tugO
amortization 攤銷
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amortized cost 應攤成本
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annuities 年金 m<;" 1<k
applied cost 已分配成本 m=b+V#4i(
applied expense 已分配費用 I(eR3d:
applied manufacturing expense 己分配製造費用 VY26Cf"
apportioned charge 攤派費用 ?9M+fi
appreciation 漲價 {twf7.eY
article of association 公司章程 7
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assessment 課稅 8TM=AV
assets 資產 +2enz!z#k
attorney fee 律師費 iONql7S @
audit 審計 YXOD
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auditor 審計員 Pg}G4L?H;J
average 平均數 DW
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average cost 平均成本 Hw3E S
bad debt 壞賬 ~w%+y
balance 餘額 sm <kb@g
balance sheet 資產負債表 =njj.<BO
bank account 銀行賬戶 w6Ny>(T/
bank balance 銀行結存 Cd*C^cJU&z
bank charge 銀行手續費 MA QY/s~F
bank deposit 銀行存款 {?_)m/\
bank discount 銀行貼現 '4S@:.D`
bank draft 銀行匯票 `
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bank loan 銀行借款 9Ei#t FMc
bank overdraft 銀行透支 745PCC'FK
bankers acceptance 銀行承兌 Ft>8 YYyU
bankruptcy 破產 ) FsSXnZL
bearer 持票人 ~H.
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beneficiary 受益人 at
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bequest 遺產 alD|-{Bf
bill 票據 yL,B\YCf8
bill of exchange 匯票 M& L0n%,y5
bill of lading 提單 _Xe< JJvq
bills discounted 貼現票據 +OP' /
bills payable 應付票據 k18V4ATE]
bills receivable 應收票據 )W3l{T
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board of directors 董事會 vIv3rN=5vB
bonds 債券 f4^_FK&
bonus 紅利 X~b+LG/
book value 賬面價值 ZPFTNwf
bookkeeper 簿記員 &~i
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bookkeeping 簿記 Jk{2!uP
branch office general ledger 支店往來賬戶 \Fjq|3`<l
broker 經紀人 2)]*re)
brought down 接前 B*Xh$R
brought forward 接上頁 <o`]wOrl
budget 預算 eeZ9 w~<
by-product 副產品 ou4?`JF)-
by-product sales 副產品銷售 %gB0D8,vo
capital 股本 Ee| y[y,
capital income 資本收益 <<6#Uz.1
capital outlay 資本支出 \}c50}#0
capital stock 股本 XAkl,Y
capital stock certificate 股票 -I<`!kH*
carried down 移後 CK
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carried forward 移下頁 ZmF32Ir
cash 現金 yFv3>\
cash account 現金賬戶 6YbSzx`?k
cash in bank 存銀行現金 s_$@N!
cash on delivery 交貨收款 KLB?GN?Pb
cash on hand 庫存現金 oZw#Nd
cash payment 現金支付 3j#F'M)s{
cash purchase 現購 6FAP *V;
cash sale 現沽 1EB`6_>y
cashier 出?#123;員 o^J&c_U\3'
cashiers check 本票 eGg#=l=
certificate of deposit 存款單折 ".=EAXVU
certificate of indebtedness 借據 n`1i k'x?
certified check 保付支票
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certified public accountant 會計師 ' JVvL
charges 費用 s4*,ocyBP
charge for remittances 匯水手續費 }2"k:-g
charter 營業執照
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chartered accountant 會計師 MR: {Ps&,
chattles 動產 dDn:^)
check 支票 |M&/(0
che stub 支票存根 D:0PppE
closed account 己結清賬戶 \Ld7fP
closing 結算 L"0L_G
closing entries 結賬紀錄 +/'jX?7x%
closing stock 期末存貨 irS62Xe
closing the book 結賬 Mf"B!WU>]B
columnar journal 多欄日記賬 "a7d`l:
combination 聯合 ,\IZ/1
commission 佣金 L|Iq#QX|
commodity 商品 bv0 %{u&
common stock 普通股 ,GlK_-6>
company 公司 Zl*!pQ
compensation 賠償 D\JYa@*?.h
compound interest 複利 !h
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consignee 承銷人 hJM0A3(Cm
consignment 寄銷 Q)/q h;Ru
consignor 寄銷人 |ouk;r24V
consolidated balance sheet 合併資產負債表 ~gD'up@$/
consolidated profit and loss account 合併損益表 gf@Dy6<
consolidation 合併 ]Ea6Z
construction cost 營建成本 |iI`p-L9
construction revenue 營建收入 k-/$8C
contract 合同 '}=M~
control account 統制賬戶 J^T66}r[f,
copyright 版權 bB["Qd}Q
corporation 公司 K.SHY!U}
cost 成本 eAj}/2y"
cost accounting 成本會計 Nx"?'-3Hm
cost of labour 勞工成本 h2nyP
cost of production 生產成本 SF7Kb `>Y
cost of manufacture 製造成本 }Z|a?J@CZm
cost of sales 銷貨成本 ,&$Y2+
cost price 成本價格 -JK+{<
credit 貸方 j!l(ReGb
credit note 收款通知單 &2DW
creditor 債權人 Yp8$0KK
crossed check 橫線支票 Wil+"[Ge
current account 往來活期賬戶 N'StT$(
current asset 流動資產 6=FuH@Q&
current liability 流動負債 _cB~?c
current profit and loss 本期損益 \a#2Wm
debit 借方 9/Ls3U?
debt 債務 a)e2WgVB/E
debtor 債務人 |N*>K a;
deed 契據 Nb6HM~
deferred assets 遞延資產 Tr8+E;;
deferred liabilities 遞延負債 711z-
delivery 交貨 c=5$bo]LI
delivery expense 送貨費 Je'$V%{E
delivery order 出貨單 8`D_"3j3g\
demand draft 即期匯票 F{[Q
demand note 即期票據 -;v:.
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demurrage charge 延期費 ZO,]h9?4
deposit 存款 Ugn"w E
deposit slip 存款單 :JlJB
depreciation 折舊 LakP'P6`E
direct cost 直接成本 p=zjJ~DVd
direct labour 直接人工 mxIEg?r(
director 董事 TS;MGi0`}
discount 折扣 SFjN5u
discount on purchase 進貨折扣 >y?$aJ8ZV
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