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。 h<n 2pz}
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acceptance 承兌 w$""])o,
account 賬戶 ?30pNF|
accountant 會計員 yQ&C]{>TS
accounting 會計 `(6cRT`Wp
accounting system 會計制度 \6pQ&an
accounts payable 應付賬款 L=WKqRa>4
accounts receivable 應收賬款 HYZp=*eb
accumulated profits 累積利益 &2n5m&
adjusting entry ?#123;整記錄 !P":z0K4
adjustment ?#123;整 :b!&Xw$
administration expense 管理費用 IGlM}
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advances 預付 H;[?8h(
advertising expense 廣告費 ?u0qYep:
agency 代理
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agent 代理人 'aS: Azb
agreement 契約 k ,ezB+
allotments 分配數 LC e6](Z
allowance 津貼 1O1MB&5%
amalgamation 合併 G+\&8fi0
amortization 攤銷 WHu[A/##']
amortized cost 應攤成本 p[;@9!t
annuities 年金 ll?Qg%V[t
applied cost 已分配成本 E5Ls/ HK
applied expense 已分配費用 }C$D-fH8sW
applied manufacturing expense 己分配製造費用 O:8Ne*L`D
apportioned charge 攤派費用 y(Em+YTD
appreciation 漲價 @ 0/EKWF
article of association 公司章程 $J0o%9K
assessment 課稅 Pjq()\/[Z
assets 資產 Lzx/9PPYn
attorney fee 律師費 NS "1zR+
audit 審計 "#h/sAIs
auditor 審計員 }*vE/W
average 平均數 Hr \vu`p$
average cost 平均成本 7Jpq7;
bad debt 壞賬 K
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balance 餘額 aPX'CG4m
balance sheet 資產負債表 UlPGB2B
bank account 銀行賬戶 <@y(i
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bank balance 銀行結存 $8Z4jo
bank charge 銀行手續費 $^YHyfh
bank deposit 銀行存款 w BoP&l
bank discount 銀行貼現 urQ<r{$x0
bank draft 銀行匯票 <y#@v G
bank loan 銀行借款 F|P?|
bank overdraft 銀行透支 *|gl1S
bankers acceptance 銀行承兌 /XdLdA!v
bankruptcy 破產 /PG%Y]l0b
bearer 持票人 lXD=uRCI
beneficiary 受益人 (@bq@0g
bequest 遺產 4y$okn\}i
bill 票據 b27t-p8
bill of exchange 匯票 shiw;.vR{B
bill of lading 提單 biU
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bills discounted 貼現票據
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bills payable 應付票據 gm1RQ^n,@.
bills receivable 應收票據 dki3(
board of directors 董事會 o?aF
bonds 債券 ?Iag-g9#=m
bonus 紅利 IiY%y:!g
book value 賬面價值 {J/+KK
bookkeeper 簿記員 +KOhDtLMG
bookkeeping 簿記 om6`>I*
branch office general ledger 支店往來賬戶 Dj3,SJ*x
broker 經紀人 (aB:P03
brought down 接前 q3|SZoN
brought forward 接上頁
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budget 預算 Ix0#eoj
by-product 副產品 GY"c1KE$
by-product sales 副產品銷售 0;%\L :,O
capital 股本 Z5`V\$
capital income 資本收益 -.-@|*5
capital outlay 資本支出 Yfy";C7X
capital stock 股本 g9IIC5
capital stock certificate 股票 q35=_'\W
carried down 移後 _j~y;R)
carried forward 移下頁 cVSns\QO
cash 現金 ${97G#
cash account 現金賬戶 @2>ce2+
cash in bank 存銀行現金 ?DY6V;&F@f
cash on delivery 交貨收款 SzG?m]
cash on hand 庫存現金 6}*4co
cash payment 現金支付 _Ecs{'k
cash purchase 現購 _6]tbni?v
cash sale 現沽 y4H/CH$%
cashier 出?#123;員 zY].ZS=7
cashiers check 本票 ghk"XJ|
certificate of deposit 存款單折 6HH:K0j3'
certificate of indebtedness 借據 {l\Ep=O vx
certified check 保付支票 {<cgeH
certified public accountant 會計師 q^L"@Q5;
charges 費用 tw]
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charge for remittances 匯水手續費 G+m[W
charter 營業執照 D<[kbt5^7
chartered accountant 會計師 A^4#6],%v
chattles 動產 Ol;"}3*Z*
check 支票 Tq8U5#NF
che stub 支票存根 &0+Ba[Z ^
closed account 己結清賬戶
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closing 結算 MI`<U:-lP
closing entries 結賬紀錄 w~n+hhMF
closing stock 期末存貨 %xC}#RDf
closing the book 結賬 m5
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columnar journal 多欄日記賬 0bu!(Tpg7
combination 聯合 Z,>owoP4
commission 佣金 uY3?(f#
commodity 商品 |w>d]eA5
common stock 普通股 A'*#UYn(
company 公司
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compensation 賠償 =$_kkVQ$
compound interest 複利 UUvR>5@n
consignee 承銷人 ~SwGZ
consignment 寄銷 U:|:Y=O?Q
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 XF
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consolidated profit and loss account 合併損益表 2TQ<XHA\
consolidation 合併 @2+'s;mUV
construction cost 營建成本 `U>]*D68
construction revenue 營建收入
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contract 合同 u!McPM8Yk
control account 統制賬戶 qGzF@p(p8
copyright 版權 ;NGSJfn
corporation 公司 u\f QaQV
cost 成本 _A=i2?g
cost accounting 成本會計 Lv #}Gm
cost of labour 勞工成本 ?~oc4J*>(
cost of production 生產成本 Ls
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cost of manufacture 製造成本 R!>SN0
cost of sales 銷貨成本 >ffQ264g=i
cost price 成本價格 9CZEP0i7
credit 貸方 /^`do3a}
credit note 收款通知單 p)~EG=p
creditor 債權人 c >xHaA:V
crossed check 橫線支票 c3O&sa
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current account 往來活期賬戶 =bQ\BY#
current asset 流動資產 ayLINpL
current liability 流動負債 C0&ZQvvy1:
current profit and loss 本期損益 ~Vc`AcWP
debit 借方 )%hW3w
debt 債務 L;
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debtor 債務人 +,eF(VS!
deed 契據 '.I0n
deferred assets 遞延資產 161IWos
deferred liabilities 遞延負債 -hGLGF??
delivery 交貨 Z
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delivery expense 送貨費 = @lM*
delivery order 出貨單 U<"k-
demand draft 即期匯票 %'Z`425a
demand note 即期票據 ,F=FM>o
demurrage charge 延期費 Z5"5Ge-M
deposit 存款 0 l+Jq
deposit slip 存款單 *tl; 0<n
depreciation 折舊 t1!>EI`
direct cost 直接成本 4^ZbT
direct labour 直接人工 z#d*Odc
director 董事 i8=+<d
discount 折扣 3k:`7E.
discount on purchase 進貨折扣 26=G%F
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