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。 q>X%MN y
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acceptance 承兌 5lMm8<v
account 賬戶 I!;LT+b
accountant 會計員 #[a+m
accounting 會計 "jyh.@<
accounting system 會計制度 Im\{b=vT
accounts payable 應付賬款 I8 \Ka=w
accounts receivable 應收賬款 R;*3";+v|:
accumulated profits 累積利益 k_c8\::p#
adjusting entry ?#123;整記錄 '[h|f
adjustment ?#123;整 u\-f\Z7
administration expense 管理費用 Kpo{:a
advances 預付 @
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advertising expense 廣告費 z7H[\ 4A!>
agency 代理 5$|wW}SA
agent 代理人 Yy"05V.
agreement 契約 <Eo;CaaF/
allotments 分配數 ^BruRgc+
allowance 津貼 p7A&r:qq#
amalgamation 合併 )D:I@`*
amortization 攤銷 u!X$M?D4
amortized cost 應攤成本
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annuities 年金 Rj|8lK;,
applied cost 已分配成本 U&D"fM8
applied expense 已分配費用 fdD?"z
applied manufacturing expense 己分配製造費用 `.FvuwP
apportioned charge 攤派費用 poqx
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appreciation 漲價 GCUzKf&
article of association 公司章程 tCk;tu!d
assessment 課稅 [kyF |3k~
assets 資產 8W]6/st?]
attorney fee 律師費 0r?}LWjf
audit 審計 w6f
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auditor 審計員 y6lle<SIu
average 平均數 SY`
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average cost 平均成本 CE$c/d[N.
bad debt 壞賬 Ew=8"V`C
balance 餘額 ov=[g l
balance sheet 資產負債表 24)3^1P\V
bank account 銀行賬戶 pN)9GO5
bank balance 銀行結存 TvE M{
bank charge 銀行手續費 T
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bank deposit 銀行存款 t&SC>8M<
bank discount 銀行貼現 ag-\(i;K]
bank draft 銀行匯票 dooS|Mq
bank loan 銀行借款 ()Z! u%j
bank overdraft 銀行透支 (>x4X@b
bankers acceptance 銀行承兌 '*5I5'[ X,
bankruptcy 破產 ?=
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bearer 持票人 IRemF@
beneficiary 受益人 -;
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bequest 遺產 ^G+1nY4?J
bill 票據 &i8AB{OU
bill of exchange 匯票 ,c@^u6a
bill of lading 提單 {q%wr*
bills discounted 貼現票據 jmbwV,@Q2
bills payable 應付票據 +-=w`
bills receivable 應收票據 ;/fZh:V2
board of directors 董事會 dyRKmLb
bonds 債券 |hjm^{!TpW
bonus 紅利 C:/O]slH
book value 賬面價值 7u!i)<pn
bookkeeper 簿記員 8F(lW)A n
bookkeeping 簿記 ~a:0Q{>a
branch office general ledger 支店往來賬戶 -aDGXQM{~
broker 經紀人 )\C:|
brought down 接前 V]cD^Fqp
brought forward 接上頁 K14e"w%6rs
budget 預算 sv0)sL
by-product 副產品 CA)DQYp{
by-product sales 副產品銷售
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capital 股本 CpuL[|51
capital income 資本收益 s
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capital outlay 資本支出 |*5K fxq
capital stock 股本 D.zEE-cGyb
capital stock certificate 股票 sas}k7m"
carried down 移後 3~~Kt H=
carried forward 移下頁 hA.?19<Z
cash 現金 }>I|\Z0I
cash account 現金賬戶 Yy6Mkw7X
cash in bank 存銀行現金 5t`< KRz)I
cash on delivery 交貨收款 l2"{uCcA
cash on hand 庫存現金 =T'N6x5@
cash payment 現金支付 HV-c
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cash purchase 現購 ld8 E!t[
cash sale 現沽 }{Ab:+aNd
cashier 出?#123;員 V9*Z
cashiers check 本票
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certificate of deposit 存款單折 )?#*GMWU
certificate of indebtedness 借據 1'or[Os3=
certified check 保付支票 j+He8w-4
certified public accountant 會計師 ~Ts^z(v~D2
charges 費用 h
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charge for remittances 匯水手續費 S)T]>Ash
charter 營業執照 =e2|:Ba!
chartered accountant 會計師 ?ACflU_k
chattles 動產 W($}G_j[B1
check 支票 TbqH-R3W
che stub 支票存根 ;i*<HNQ
closed account 己結清賬戶 QOA7#H-m9
closing 結算 2Fk4jHj
closing entries 結賬紀錄 ocCq$%Ka
closing stock 期末存貨 ]v&)mK]n=o
closing the book 結賬 v?e@`;-
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columnar journal 多欄日記賬 JDcc`&`M
combination 聯合 .{[+d3+,
commission 佣金 P_S^)Y
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commodity 商品 Bw
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common stock 普通股 \$GM4:R D
company 公司
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compensation 賠償 N>kY$ *
compound interest 複利 jFbj)!;
consignee 承銷人 W^{zlg
consignment 寄銷 nBw4YDR!
consignor 寄銷人 \1Tu
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consolidated balance sheet 合併資產負債表 86pujXjc'
consolidated profit and loss account 合併損益表 YJdM6
consolidation 合併 LpCJfQ
construction cost 營建成本 = F*SAz
construction revenue 營建收入 |>_e&}Y%L
contract 合同 O# n<`;W
control account 統制賬戶 m)"gj**|y
copyright 版權 h9<*+T
corporation 公司 gR7in!8
cost 成本 (QS4<J"
cost accounting 成本會計 .g/PWEr\I
cost of labour 勞工成本 <'WS -P%U
cost of production 生產成本 HRQ3v`P.
cost of manufacture 製造成本 8EbJ5wu/%S
cost of sales 銷貨成本 ViZ Tl~
cost price 成本價格 X5[.X()M4
credit 貸方 :wWPEhK
credit note 收款通知單 #aHPB#
creditor 債權人 -|F(qf
crossed check 橫線支票 \
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current account 往來活期賬戶 }eKY%WU>O
current asset 流動資產 Tvp ~~Dk
current liability 流動負債 tqok.h
current profit and loss 本期損益 >|j8j:S[
debit 借方 ;t6)(d4z?
debt 債務 a -[:RJW
debtor 債務人 ;og[q
deed 契據 eKpWFP0
deferred assets 遞延資產 UdGa#rcNW
deferred liabilities 遞延負債 wE*o1.
delivery 交貨 || p>O
delivery expense 送貨費 :8(
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delivery order 出貨單 {H F
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demand draft 即期匯票 K/T4T\
demand note 即期票據 A^L8"
demurrage charge 延期費 z5njblUz
deposit 存款 X(r$OZ
deposit slip 存款單 "W71#n+[
depreciation 折舊 )By#({O
direct cost 直接成本 6h5DvSO
direct labour 直接人工 |.]g&m)y^h
director 董事 Z'Uc
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discount 折扣 G q&[T:
discount on purchase 進貨折扣 `8x.Mv
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