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。 bFA!
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acceptance 承兌 c\% r38
account 賬戶 ORu2V#Z[
accountant 會計員 &qS[%K )
accounting 會計 A>{p2?`+!
accounting system 會計制度 _0gKK2
accounts payable 應付賬款 %T7nO %p
accounts receivable 應收賬款 l3nrEk
accumulated profits 累積利益 ,t)x{I;C)
adjusting entry ?#123;整記錄 0(_l|PScF
adjustment ?#123;整 v=('{/^~>
administration expense 管理費用 m^x6>9,
advances 預付 :_Eqf8T
advertising expense 廣告費 Agrp(i"\@
agency 代理 D5~n/.B"
agent 代理人 nYbhy}y
agreement 契約 QJ|a p4r
allotments 分配數 4e;QiTj
allowance 津貼 S~]mWxgZ
amalgamation 合併 !ZU2{
amortization 攤銷 7bDHXn
amortized cost 應攤成本 fvb=#58N_
annuities 年金 ]tY
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applied cost 已分配成本 *!^<m0
applied expense 已分配費用 D/h/Y) Y
applied manufacturing expense 己分配製造費用 Qv-@Zt!8
apportioned charge 攤派費用 :UJ a&$)
appreciation 漲價 y*MF&mQ[
article of association 公司章程 ""Q1|
assessment 課稅 d6i6hcQE
assets 資產 .k[o$z\EkF
attorney fee 律師費 kp\\"+,VC
audit 審計 42L
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auditor 審計員 GElvz'S~
average 平均數
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average cost 平均成本 sl*5Y#,|1
bad debt 壞賬 7^T^($+6s&
balance 餘額 S(:l+JP
balance sheet 資產負債表 ItVugI(^ C
bank account 銀行賬戶 Zf5`XslA.
bank balance 銀行結存 hQNe;R5
bank charge 銀行手續費 Xv@SxS-5l
bank deposit 銀行存款 !z{-?o/
bank discount 銀行貼現 gl&5l1&
bank draft 銀行匯票 Ma|qHg
bank loan 銀行借款 >
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bank overdraft 銀行透支 Y?534l)j
bankers acceptance 銀行承兌 e*j.
bankruptcy 破產 ly WwGR
bearer 持票人 ](F#`zUQ
beneficiary 受益人 /s];{m|>
bequest 遺產 HHjt/gc}`
bill 票據 >3u]OSb
bill of exchange 匯票 P=1I<Pew
bill of lading 提單 Cye$H9 2
bills discounted 貼現票據 L,;D@Xi
bills payable 應付票據 7OWbAu;
bills receivable 應收票據 qaim6a
board of directors 董事會 2YuN~-
bonds 債券 KN"S?i]X
bonus 紅利 . @Ut?G
book value 賬面價值 LK"
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bookkeeper 簿記員 ,7XtH>2s
bookkeeping 簿記 2DD:~Tbi
branch office general ledger 支店往來賬戶 >R/$1e1Y
broker 經紀人
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brought down 接前 1
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brought forward 接上頁 SE7W F18A
budget 預算 5<L_|d)0"
by-product 副產品 7=]i~7uy
by-product sales 副產品銷售 >yJ9U,Y
capital 股本 jPnM
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capital income 資本收益 <}6{{&mT4
capital outlay 資本支出 ^`f*'Z
capital stock 股本 CQ;]J=|<_
capital stock certificate 股票 Xtq{%
carried down 移後 5X.e*;
carried forward 移下頁 ob_I]~^I?|
cash 現金 ceGa([#!\_
cash account 現金賬戶 d*pF> j
cash in bank 存銀行現金 B^D(5
cash on delivery 交貨收款 ;IK[Y{W/
cash on hand 庫存現金 ;V<iL?
cash payment 現金支付 \Ep0J $ #o
cash purchase 現購 7j7e61
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cash sale 現沽 ``ekR6[ 8c
cashier 出?#123;員 +jC*'7p@
cashiers check 本票 H&b3{yOa
certificate of deposit 存款單折 22(*J<
certificate of indebtedness 借據 -yDs<
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certified check 保付支票 t?nX=i*~]
certified public accountant 會計師 r3rxC&
charges 費用 juBw5U<
charge for remittances 匯水手續費 :Sg_tOf
charter 營業執照 $>U#
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chartered accountant 會計師 27ckdyQx
chattles 動產 1xf=_F0`&
check 支票 ENh!N4vbO
che stub 支票存根 Z['\61
closed account 己結清賬戶 -)!>M>=s
closing 結算 :T3/yd62N
closing entries 結賬紀錄 0:KE@=
closing stock 期末存貨 t0:AScZY
closing the book 結賬 +*oS((0s
columnar journal 多欄日記賬 7n
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combination 聯合 bU 63X={
commission 佣金 hgRVwX
commodity 商品 uR6w|e`
common stock 普通股 6{d6s#|%
company 公司 @+U,Nzd
compensation 賠償
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compound interest 複利 <b+[<@wS
consignee 承銷人 52zGJ I*
consignment 寄銷 -G
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consignor 寄銷人 g=}v>[k E
consolidated balance sheet 合併資產負債表 0%s|Zbo!>
consolidated profit and loss account 合併損益表 pO<-.,
consolidation 合併 O$`UCq
construction cost 營建成本 %[<Y9g,:Q
construction revenue 營建收入
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contract 合同
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control account 統制賬戶 "%8A:^1
copyright 版權
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corporation 公司 V@=V
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cost 成本 PU9`<3z5
cost accounting 成本會計 l^NC]t
cost of labour 勞工成本 =j0x.fSe
cost of production 生產成本 5H,G-
cost of manufacture 製造成本 lhC6S'vq
cost of sales 銷貨成本 gM;}#>6
cost price 成本價格 x2|6
credit 貸方 5TBI<K
credit note 收款通知單 Jeqxspn
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creditor 債權人 |P6EO22p
crossed check 橫線支票 VS?@y/\In
current account 往來活期賬戶 &ntBU]<q
current asset 流動資產 M/V(5IoP(
current liability 流動負債 c(-
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current profit and loss 本期損益 MWuXI1
debit 借方 _8K%`6!"Z
debt 債務 bm&87
debtor 債務人 )Du-_Z
deed 契據 ;i#LIHJ
deferred assets 遞延資產 go)p%}s
deferred liabilities 遞延負債 juToO
delivery 交貨 QF-)^`N
delivery expense 送貨費 }F`beoMAkM
delivery order 出貨單 |U[y_Y\a
demand draft 即期匯票 !^U6Z@&/R
demand note 即期票據 0/]_n
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demurrage charge 延期費 urY
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deposit 存款 2xmk,&s
deposit slip 存款單 VlW9UF-W
depreciation 折舊 ^6 /j_G
direct cost 直接成本 <D /a l9
direct labour 直接人工 [ET6(_=b
director 董事 CKARg8o
discount 折扣 }$&WC:Lg
discount on purchase 進貨折扣 0V11#
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