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。 l
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acceptance 承兌 ,."wxP2u
account 賬戶 Ffd4c
accountant 會計員 xVrLoAw
accounting 會計 S~W;Ld<>fB
accounting system 會計制度 L
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accounts payable 應付賬款 {
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accounts receivable 應收賬款 HdyE`FY \
accumulated profits 累積利益 X5(oL
adjusting entry ?#123;整記錄 (=j/"Mb
adjustment ?#123;整 ,Xg^rV~]
administration expense 管理費用 Ba t@
advances 預付 rHqP[[4B'
advertising expense 廣告費 :2+z_+k}<
agency 代理 n'?]_z<
agent 代理人 0X$2~jV>
agreement 契約 6B Hdc
allotments 分配數 5k?xBk=<
allowance 津貼 @1q
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amalgamation 合併 7<(kvE*x
amortization 攤銷 .yHK
amortized cost 應攤成本 9
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annuities 年金 ^E)8Sb9t
applied cost 已分配成本
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applied expense 已分配費用 U lCw{:#F
applied manufacturing expense 己分配製造費用 I,aaSBwt&2
apportioned charge 攤派費用 EpTc{
appreciation 漲價
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article of association 公司章程 mE'HRv
assessment 課稅 ,s6lB0
assets 資產 Ir(U7D
attorney fee 律師費 i[wnG )
audit 審計 'j?H>'t{
auditor 審計員 f3s4aARP
average 平均數 !Q,Dzv"7
average cost 平均成本 7mn&w$MS4:
bad debt 壞賬 fJ=(oF=
balance 餘額 mnw(x#%P
balance sheet 資產負債表 :G=
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bank account 銀行賬戶 "Y"`'U=v
bank balance 銀行結存 -Vs;4-B{9
bank charge 銀行手續費 m63>P4h?
bank deposit 銀行存款 VMS3Q)Ul
bank discount 銀行貼現 32pPeYxB!-
bank draft 銀行匯票 %|ioNXMu
bank loan 銀行借款 #Fgybokm
bank overdraft 銀行透支 _`
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bankers acceptance 銀行承兌 L+mHeS l
bankruptcy 破產 &'/bnN +R
bearer 持票人 #iRd2Qj%
beneficiary 受益人 FuAs$;
bequest 遺產 z uo:yaO
bill 票據 $O fZp<M
bill of exchange 匯票 Zrew}0
bill of lading 提單 >u|4490<0
bills discounted 貼現票據 a=sd&](_
bills payable 應付票據 Fr<tk^~/
bills receivable 應收票據 T t_QAIl
board of directors 董事會 .3SP#mI
bonds 債券 4tvZJS
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bonus 紅利 S2 P9C"
book value 賬面價值 Yf1%7+V35
bookkeeper 簿記員 !u/c'ZLZ>
bookkeeping 簿記 X|4Kdi.r@
branch office general ledger 支店往來賬戶 vq\L9$WJ
broker 經紀人 ,,g: x
brought down 接前 YpG6p0
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brought forward 接上頁 M"Z/E>ne
budget 預算 tItI^]w2s
by-product 副產品 _^$F^}{&
by-product sales 副產品銷售 q AsTiT6r
capital 股本 H1
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capital income 資本收益 k`\L-*:Ji
capital outlay 資本支出 4F!%mMq
capital stock 股本 hn$jI5*`
capital stock certificate 股票 )Q<u0AxAn
carried down 移後 4KW_#d`t
carried forward 移下頁 821
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cash 現金 Shss};QZf(
cash account 現金賬戶 Wi*HLP!lNC
cash in bank 存銀行現金 '
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cash on delivery 交貨收款 /<J5?H
cash on hand 庫存現金 ,0i72J
cash payment 現金支付 R0nUS<b0
cash purchase 現購 vCtnjWGX}/
cash sale 現沽 UY)Iu|~0b
cashier 出?#123;員 20M]gw]
cashiers check 本票 "rrE_
certificate of deposit 存款單折 Hx9lQ8
certificate of indebtedness 借據 H.O&seY
certified check 保付支票 j,1cb,}=^
certified public accountant 會計師 |9)y<}c5oM
charges 費用 jz I,B
charge for remittances 匯水手續費 D6'-c#
charter 營業執照 0{stIgB$
chartered accountant 會計師 3)l<'~"z<
chattles 動產 1V]j8
check 支票 |KSoS#Y
che stub 支票存根 h0l_9uI
closed account 己結清賬戶 iH-(_$f;
closing 結算
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closing entries 結賬紀錄 JNI&]3[C>?
closing stock 期末存貨 7V"Jfh4_
closing the book 結賬 n,p \~Tu,
columnar journal 多欄日記賬 ,!98VJmr
combination 聯合 \'B%lXh
commission 佣金 kP&Ekjt@
commodity 商品 3\|PwA9fN8
common stock 普通股 >6'brb
company 公司 :ZXaJ!
compensation 賠償 't475?bY
compound interest 複利 :eSwXDy&
consignee 承銷人 P_Exh]P
consignment 寄銷 1+ V<-I@{
consignor 寄銷人 )+a]M1j
consolidated balance sheet 合併資產負債表 %kk~qvW
consolidated profit and loss account 合併損益表 djDE0-QxcR
consolidation 合併 "gXvnl
construction cost 營建成本 D Z=OZ.v
construction revenue 營建收入 Lnl-han%
contract 合同 2K2*UC`f
control account 統制賬戶 ro^T L
copyright 版權 (2/i1)Cq
corporation 公司 *C(q{|f
cost 成本 %z["TVH
cost accounting 成本會計 '~pZj"uy
cost of labour 勞工成本 w)}@svv"
cost of production 生產成本 &G7@lz@sK+
cost of manufacture 製造成本 ^C{?LH/2
cost of sales 銷貨成本 z|zd=3c
cost price 成本價格 T{Yk/Z/}?
credit 貸方 K$-|7tJon
credit note 收款通知單 ZRC7j?ui8`
creditor 債權人 5pq9x4&
crossed check 橫線支票 ;Y$d!an0
current account 往來活期賬戶 h6e,w$IL
current asset 流動資產 XKbTjR
current liability 流動負債 >soSOJ[
current profit and loss 本期損益 P~@I`r567
debit 借方 SXmh@a"*\
debt 債務 ,>I_2mc
debtor 債務人 PjU.4aZ
deed 契據 cqb]LC
deferred assets 遞延資產 ;}AcyVV
deferred liabilities 遞延負債 &fifOF#[e
delivery 交貨 p;{w0uld"
delivery expense 送貨費 #EO],!JM
delivery order 出貨單 Y1 6pT
demand draft 即期匯票 A
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demand note 即期票據 /S%!{;:
demurrage charge 延期費 yx/qp<=
deposit 存款 ]w9syz8X
deposit slip 存款單 %l)~C%T
depreciation 折舊 z0 _/JwJn
direct cost 直接成本 Z/I`XPmk
direct labour 直接人工 Y^uYc}
director 董事
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discount 折扣 ps=QVX)YP
discount on purchase 進貨折扣 &/lmg
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