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。 D<J'\mo
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acceptance 承兌 !}!KT(%%
account 賬戶 'oIE:#b
accountant 會計員 DDr\Kv)k(
accounting 會計 Be|! S_Y P
accounting system 會計制度 <'4Wne.z!
accounts payable 應付賬款 @l CG)Ix<
accounts receivable 應收賬款 *5PQ>d
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accumulated profits 累積利益 9;L 4\
adjusting entry ?#123;整記錄 >B{qPrmI
adjustment ?#123;整 ;JkIZ8!
administration expense 管理費用 */e$S[5
advances 預付 G^ GIHd
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advertising expense 廣告費 %<>:$4U@]
agency 代理 {P6Bfh7CZ
agent 代理人 \>5sW8P]H`
agreement 契約 iLnW5yy
allotments 分配數 CC=I|/mBM
allowance 津貼 Ln#o:" E
amalgamation 合併 Sl8+A+
amortization 攤銷 Z)|
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amortized cost 應攤成本 WVeNO,?ytS
annuities 年金 fDs T@W,K
applied cost 已分配成本 g!~SHW)l
applied expense 已分配費用 vNw(hT5750
applied manufacturing expense 己分配製造費用 ''9]`B,:a0
apportioned charge 攤派費用 L~5f*LE$1
appreciation 漲價 a
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article of association 公司章程 qefp3&ls
assessment 課稅 oSrA4g
assets 資產 9YI@c_1 Q
attorney fee 律師費 Xgx/ubca0
audit 審計 ?c?@j}=?yY
auditor 審計員 {LiJ=Ebt
average 平均數 \NNA"
average cost 平均成本 C[,h!
bad debt 壞賬 +1wEoU.l2
balance 餘額 KRxJ2
balance sheet 資產負債表 2-
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bank account 銀行賬戶 <ci(5M
bank balance 銀行結存 -dovk?'Gj
bank charge 銀行手續費 Ze%S<xT!O
bank deposit 銀行存款 2;sTSGDG
bank discount 銀行貼現 2e\"?y OD
bank draft 銀行匯票 G
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bank loan 銀行借款 uM$b/3%s
bank overdraft 銀行透支 "1gIR^S%9
bankers acceptance 銀行承兌 Lz1KDXr`)+
bankruptcy 破產 r#WqXh_uk
bearer 持票人 @2"uJ6o
beneficiary 受益人 8(n>99VVK
bequest 遺產 [,Ul
bill 票據 B-LV/WJ_
bill of exchange 匯票 p8 S~`fjV
bill of lading 提單 _kBmKE
bills discounted 貼現票據 R>"pJbS;L
bills payable 應付票據 |\Gkhi>;
bills receivable 應收票據 OD}Uc+;K
board of directors 董事會 ED8{
bonds 債券 aO$0[-A
bonus 紅利 5:38}p9`
book value 賬面價值 C)m@/w
bookkeeper 簿記員 N=u(
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bookkeeping 簿記 IsT}T}p,t
branch office general ledger 支店往來賬戶 ^N7cX
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broker 經紀人 iJh{,0))g
brought down 接前 cl`kd)"v
brought forward 接上頁 (;g/
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budget 預算 |m\7/&@<
by-product 副產品 \GHj_r
by-product sales 副產品銷售 yE
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capital 股本 roZn{+f
capital income 資本收益 *As"U99(
capital outlay 資本支出 L__{U_p
capital stock 股本 .K
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capital stock certificate 股票 4%}iKoT
carried down 移後 ?4%#myO3a
carried forward 移下頁 v "2A?
cash 現金 j7);N
cash account 現金賬戶 I.t)sf,
cash in bank 存銀行現金 !JdZ0l
cash on delivery 交貨收款 ,^C
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cash on hand 庫存現金 !}|'1HIC
cash payment 現金支付 NfQQJ@*
cash purchase 現購 !gyW15z'
cash sale 現沽 (Qw >P42J
cashier 出?#123;員 :
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cashiers check 本票 ~rrl"a>
certificate of deposit 存款單折 .HTRvE`X
certificate of indebtedness 借據 y+^KVEw
certified check 保付支票 ;]R5:LbXS
certified public accountant 會計師 w?_'sP{pd
charges 費用 *B4OvHi)'
charge for remittances 匯水手續費 b!-=L&V
charter 營業執照 86KK Y2
chartered accountant 會計師 PQi(Oc
chattles 動產 ~2[kCuu
check 支票 Z!q$d/1
che stub 支票存根 E}zGY2Xx
closed account 己結清賬戶 ,W'P8C
closing 結算 +bso4 }rS
closing entries 結賬紀錄 @(6P L^I
closing stock 期末存貨 h+_:zWU
closing the book 結賬 guCCu2OTA%
columnar journal 多欄日記賬 2ETv H~23
combination 聯合 qz
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commission 佣金 ^[I>#U
commodity 商品 ',+Zqog92
common stock 普通股 o=![+g
company 公司 kxrYA|x
compensation 賠償 wk?i\vm
compound interest 複利 *k&V;?x|wt
consignee 承銷人 `o{_+Li9
consignment 寄銷
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consignor 寄銷人 3 %BI+1&T_
consolidated balance sheet 合併資產負債表 CE
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consolidated profit and loss account 合併損益表 iig4JP'h
consolidation 合併 ijcF[bmE
construction cost 營建成本 `p)U6J
construction revenue 營建收入 s,mt%^x[
contract 合同 rw
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control account 統制賬戶 m1K4_a)^[
copyright 版權 am'K$s
corporation 公司 I(3YXv
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cost 成本 u!HbS*jqq
cost accounting 成本會計 tJ7tZ~Ak
cost of labour 勞工成本 .2|(!a9W
cost of production 生產成本 UZ-pN_!Z:
cost of manufacture 製造成本 ifl
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cost of sales 銷貨成本 Vv`94aQTD
cost price 成本價格 [\ 0>@j}Z
credit 貸方 P=P']\`p+
credit note 收款通知單 nXuy&;5TL,
creditor 債權人 ^IvQdVB
crossed check 橫線支票 J`; 9Z
current account 往來活期賬戶
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current asset 流動資產 )2^r
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current liability 流動負債 Ag{)?5/d_
current profit and loss 本期損益 Tqs|2at<t
debit 借方 'aeuL1mz
debt 債務 @tRDKPh
debtor 債務人 wrJ"(:VZ
deed 契據 }0/l48G
deferred assets 遞延資產 Ai:,cY5%
deferred liabilities 遞延負債 ,l,q;]C%
delivery 交貨 EKuLt*a/
delivery expense 送貨費 NTGWI$
delivery order 出貨單 *6}'bdQbNP
demand draft 即期匯票 A[
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demand note 即期票據 JCB3 BZg7&
demurrage charge 延期費 BEAY}P(y3
deposit 存款 Vvv;m 5.
deposit slip 存款單 xMpgXB!'
depreciation 折舊 [1Qg *
direct cost 直接成本 szqR1A
direct labour 直接人工 6@:<62!;
director 董事 Hkf]=kPy*
discount 折扣 %5n'+- XVj
discount on purchase 進貨折扣 R9K~b^`
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