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。 4l2i'H
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acceptance 承兌 ^4^1)' %
account 賬戶 uhL+bj+W
accountant 會計員 yc5C`r +6
accounting 會計 V,bfD3S3
accounting system 會計制度 g(t"+
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accounts payable 應付賬款 ^yUel.N5"
accounts receivable 應收賬款 $x5P
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accumulated profits 累積利益 <va3L y)c&
adjusting entry ?#123;整記錄 &Zl$7
adjustment ?#123;整 d3h2$EDD
administration expense 管理費用 W
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advances 預付 M:|Z3p K
advertising expense 廣告費 *6~ODiB
agency 代理 43pQFDWa
agent 代理人 Z~{0XG\Y
agreement 契約 ~dfc
allotments 分配數 zyTP|SXk
allowance 津貼 }}XY
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amalgamation 合併 tS,nO:+x
amortization 攤銷 ^"\ jIP
amortized cost 應攤成本 h)BRSs?v_D
annuities 年金 *@fR36
applied cost 已分配成本 D.o|pTZ
applied expense 已分配費用 b7g\wnV8z
applied manufacturing expense 己分配製造費用 Vu '/o[nF>
apportioned charge 攤派費用 U'zW; Lt
appreciation 漲價 ]Mi
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article of association 公司章程 6V\YYrUz
assessment 課稅 naCP
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assets 資產 ^'i(@{{o\
attorney fee 律師費 * ]~ug%a
audit 審計 $$~x: iN
auditor 審計員 zu&5[XL
average 平均數 \]}|m<R
average cost 平均成本 -}0S%|#m
bad debt 壞賬 (&0%![j&
balance 餘額 ^RytBwzKM
balance sheet 資產負債表 Ar4E $\W
bank account 銀行賬戶 cVJ"^wgBt
bank balance 銀行結存 ;4tVFqR
bank charge 銀行手續費 6 ]W!>jDc
bank deposit 銀行存款 xc[@lr
bank discount 銀行貼現 <qN0Q7
bank draft 銀行匯票 Xn-GSW3{
bank loan 銀行借款 C{!L +]/
bank overdraft 銀行透支 $j:$
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bankers acceptance 銀行承兌 S
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bankruptcy 破產 QlJ
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bearer 持票人 B
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beneficiary 受益人 "Wr5:T-;
bequest 遺產 TSqfl/UI
bill 票據 Y~Y-L<`I
bill of exchange 匯票 .GUm3b
bill of lading 提單 !/+ZKx("9
bills discounted 貼現票據
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bills payable 應付票據 R/r)l<X@
bills receivable 應收票據 3^
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board of directors 董事會 QU^*(HGip
bonds 債券 sHD8#t^{
bonus 紅利 PVHJIB
book value 賬面價值 N&7=
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bookkeeper 簿記員 K,e"@
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bookkeeping 簿記 zWpJ\/k~
branch office general ledger 支店往來賬戶 6M9t<DQV
broker 經紀人 !spp*Q)#\
brought down 接前 %0C<_drW
brought forward 接上頁 \Km!#:
budget 預算 GZ0?
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by-product 副產品 \Zz"%i
by-product sales 副產品銷售 CY#|VE M
capital 股本 zY~
capital income 資本收益 @5N^^B
capital outlay 資本支出 |niYN7 17
capital stock 股本 bh|M]*Pq
capital stock certificate 股票 "V-k_d "
carried down 移後 ~$n4Yuu2[
carried forward 移下頁 "*W:
cash 現金 vdw5T&Q{{C
cash account 現金賬戶 :)VO,b~r
cash in bank 存銀行現金 n2&*5m&$
cash on delivery 交貨收款 Qd;P?W6
cash on hand 庫存現金 XWN
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cash payment 現金支付 6yk=4l
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cash purchase 現購 52?zBl`|
cash sale 現沽 k#Qav1_
cashier 出?#123;員 >QO^h<.>
cashiers check 本票 $U%M]_
certificate of deposit 存款單折 0Jz H dz
certificate of indebtedness 借據 %
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certified check 保付支票 ir/m.~?
certified public accountant 會計師 K
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charges 費用 c'cK+32
charge for remittances 匯水手續費 .GcIwP'aU-
charter 營業執照 q1ybJii
chartered accountant 會計師 gU\pP,a
chattles 動產 MCOiB<L6
check 支票 abiZ"?(
che stub 支票存根 +GCN63nX
closed account 己結清賬戶 nZZNx
closing 結算 xIu#
closing entries 結賬紀錄 8*7t1$
closing stock 期末存貨 wK OljE6d
closing the book 結賬 2N*X zVplN
columnar journal 多欄日記賬 G8=2=/ !
combination 聯合 <
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commission 佣金 fy+fJ )4sj
commodity 商品 xxjg)rVuy
common stock 普通股 )_bc:6Q
company 公司 0K/Pth"*
compensation 賠償 fkf69,+"]
compound interest 複利 I5]=\k($
consignee 承銷人 ldp
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consignment 寄銷 \kSoDY`l&
consignor 寄銷人 tLCu7%P>
consolidated balance sheet 合併資產負債表 9V&}%
consolidated profit and loss account 合併損益表 3m3ljy
consolidation 合併 N(i%Oxp1
construction cost 營建成本 p3tu_If
construction revenue 營建收入 U%%fKL=S
contract 合同 wM.z/r\p
control account 統制賬戶 ,b[}22
copyright 版權 j("$qpv
corporation 公司 1Q_ C
cost 成本 fH#yJd2?f
cost accounting 成本會計 - 7MR2)U
cost of labour 勞工成本 @z
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cost of production 生產成本 \8j5b+
cost of manufacture 製造成本 MJ5Ymt a
cost of sales 銷貨成本 &L7u//
cost price 成本價格 m(0sG(A~
credit 貸方 1B}q?8n
credit note 收款通知單 V~#e%&73FH
creditor 債權人 <JtH
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crossed check 橫線支票 /$NDH]a
current account 往來活期賬戶 3a9%djGq
current asset 流動資產 yx5F]Z<M2
current liability 流動負債 ++ O
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current profit and loss 本期損益 /V'^$enK!}
debit 借方
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debt 債務 WFWQ;U{|
debtor 債務人 [6 d~q]KH
deed 契據 5zk<s`h
deferred assets 遞延資產 5\\#kjjx
deferred liabilities 遞延負債 LDg"s0n#
delivery 交貨 8CXZ7 p
delivery expense 送貨費 fZQL!j4
delivery order 出貨單 'iQ
demand draft 即期匯票 1XfH,6\8i
demand note 即期票據 4%! #=JCl
demurrage charge 延期費 _N`'R.va
deposit 存款 3[q&%Z.
deposit slip 存款單 un*Ptc2%
depreciation 折舊 W&
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direct cost 直接成本 hz:^3F`>/&
direct labour 直接人工 ^b{ -y
director 董事 S8=Am7D]
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discount 折扣 R$>]7-N}
discount on purchase 進貨折扣 /"~ D(bw0=
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