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。 XGa8tI[:X
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acceptance 承兌 0#V"
account 賬戶 )!8qJQD
accountant 會計員 kV'zAF
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accounting 會計 N:`_Vl
accounting system 會計制度 Phn^0 iF
accounts payable 應付賬款 6z\!lOVjb
accounts receivable 應收賬款 9D3W _eIc
accumulated profits 累積利益 .j4y0dh33
adjusting entry ?#123;整記錄 UC`h o%OBF
adjustment ?#123;整 <*5S7)]BP
administration expense 管理費用 [2@:jLth=
advances 預付 ex>7f%\
advertising expense 廣告費 g QBS#NY
agency 代理 EQyX!
agent 代理人 ZqclmCi
agreement 契約 zyPb\/
allotments 分配數 Oo|JIr7i
allowance 津貼 Xu-~j!
amalgamation 合併 ka_m
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amortization 攤銷 \uZpAV)5
amortized cost 應攤成本 8a6.77c
annuities 年金 =M1}HF,7>l
applied cost 已分配成本 "51/,D
applied expense 已分配費用 j/t%7,
applied manufacturing expense 己分配製造費用 bB<S4@jF8z
apportioned charge 攤派費用 ilL%
appreciation 漲價 h0F=5| B
article of association 公司章程 L?ZSfm2<
assessment 課稅 8F[];LF>
assets 資產 0>Y3xNb
attorney fee 律師費 %{
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audit 審計 :!Ci#[g
auditor 審計員
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average 平均數 -r*|N.5c
average cost 平均成本 qc(e3x
bad debt 壞賬 N82 6xvA
balance 餘額 ;1&"]N%
balance sheet 資產負債表 SPqJ
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bank account 銀行賬戶 -nGcm"'6F
bank balance 銀行結存 b%lH=u
bank charge 銀行手續費 +3o
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bank deposit 銀行存款 lJ3VMYVrUP
bank discount 銀行貼現 `,AOxJ:$
bank draft 銀行匯票 i$kB6B#==
bank loan 銀行借款 gdIk%m4
bank overdraft 銀行透支 ?)9L($VVD
bankers acceptance 銀行承兌 / =9Y(v
bankruptcy 破產 \PS]c9@,rc
bearer 持票人 )M;~j
beneficiary 受益人 nc1~5eo
bequest 遺產 G$,s.MSf
bill 票據 82FE
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bill of exchange 匯票 DOyO`TJi
bill of lading 提單 7c\W&ZEmb-
bills discounted 貼現票據 "E+;O,N-
bills payable 應付票據 T.cTL.}
bills receivable 應收票據 hTa X@=Ra
board of directors 董事會 i6yA>#^
bonds 債券 z#gebr~_\
bonus 紅利 =cRmaD
book value 賬面價值 k2Cq9kQ q
bookkeeper 簿記員 ;?q(8^A
bookkeeping 簿記 gq?O}gVD
branch office general ledger 支店往來賬戶 rn
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broker 經紀人 Xc[ym
brought down 接前 )ThNy:4
brought forward 接上頁 QyCrz{/
budget 預算 +788aK,{#
by-product 副產品 ~Bl,_?CBr
by-product sales 副產品銷售 A$p&<#
capital 股本 r)~?5d
capital income 資本收益 o|>=<l
capital outlay 資本支出 @(L}:]{@
capital stock 股本 8b0j rt
capital stock certificate 股票 G9XkimQ'
carried down 移後 8(j]=n6r
carried forward 移下頁 v8F{qT50
cash 現金 &n,v@
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cash account 現金賬戶 H,
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cash in bank 存銀行現金 t{UVX%b
cash on delivery 交貨收款 W?SAa7+
cash on hand 庫存現金 P,ZQ*Ju
cash payment 現金支付 ac\aH#J_nC
cash purchase 現購 {
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cash sale 現沽 Xc+YoA0Ez
cashier 出?#123;員 y#
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cashiers check 本票 N5)H(<}
certificate of deposit 存款單折 >!Gq[i0
certificate of indebtedness 借據 kKRu]0J~[
certified check 保付支票 Z42q}Fhm*R
certified public accountant 會計師 lZ5-lf4
charges 費用 n7i~^nf>
charge for remittances 匯水手續費 q5Zu'-Cx@
charter 營業執照 KT<i%)t2
chartered accountant 會計師 ax5n}
chattles 動產 8p829
check 支票 *CGHp8
che stub 支票存根 )0I-N)
closed account 己結清賬戶 ommW
closing 結算
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closing entries 結賬紀錄 POm;lM$
closing stock 期末存貨 +Y*4/w[
closing the book 結賬 Q~"Lyy8
columnar journal 多欄日記賬 DEu0Z
combination 聯合 Q `K^>L1
commission 佣金 V}vL[=QFZ(
commodity 商品 rhzI*nwOT
common stock 普通股
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company 公司 8~qpOQX^V
compensation 賠償 iLQO
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compound interest 複利 ;~
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consignee 承銷人 aPe*@py3T
consignment 寄銷 T-n>+G{
consignor 寄銷人 _s-X5xU
consolidated balance sheet 合併資產負債表 ~BTm6*'h
consolidated profit and loss account 合併損益表 i:N-Q)<Q*)
consolidation 合併 M`#g>~bI#R
construction cost 營建成本 Y#): 1C1
construction revenue 營建收入 x$Wtkb0<
contract 合同 )w}'kih
control account 統制賬戶 o4 "HE*
copyright 版權 G,6`:l
corporation 公司 o ;9H~E
cost 成本 i`6utOq
cost accounting 成本會計 gzK/ l:
cost of labour 勞工成本 EhD%
cost of production 生產成本 )y!gApNs"
cost of manufacture 製造成本 >yenuqIKQv
cost of sales 銷貨成本 MS2/<LD3d
cost price 成本價格 8DD1wK\U~
credit 貸方 UC`sq-n
credit note 收款通知單 B~Z61
creditor 債權人 -
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crossed check 橫線支票 9]chv>dO)=
current account 往來活期賬戶 ^eoW+OxH
current asset 流動資產 \Rt>U|%
current liability 流動負債 kSJ;k
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current profit and loss 本期損益 i5WO)9Us
debit 借方 x5#Kk.
debt 債務 Tz:,l$
debtor 債務人 ]9<H[5>$R
deed 契據 g
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deferred assets 遞延資產 BVv-1$ U^
deferred liabilities 遞延負債 j$u
delivery 交貨 $^e_4]k
delivery expense 送貨費 S=L#8CID
delivery order 出貨單 %"E!E1_Sv
demand draft 即期匯票 qbD_
demand note 即期票據 7k#>$sY+
demurrage charge 延期費 K)Ya%%6[U#
deposit 存款 Q[!?SSX%
deposit slip 存款單 2c,w
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depreciation 折舊 gpb
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direct cost 直接成本 _+~jZ]o
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direct labour 直接人工 J1r\Cp+h0
director 董事 ev7A;;
discount 折扣 frQ=BV
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discount on purchase 進貨折扣 q` |E9
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