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。 "2=v:\~=
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acceptance 承兌 /7fD;H^*
account 賬戶 6.'j\
accountant 會計員 %nV6#pr
accounting 會計 Kk\TW1w3
accounting system 會計制度 ak"W/"2:
accounts payable 應付賬款 d2U+%%Tdw
accounts receivable 應收賬款 xiy=D5N.=
accumulated profits 累積利益 mF
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adjusting entry ?#123;整記錄 eq6>C7.$
adjustment ?#123;整 E'cI} q
administration expense 管理費用 _PPn
=kuMa
advances 預付 R
KXhD PA
advertising expense 廣告費 [aF"5G
agency 代理 =fcM2O#$
agent 代理人 ]J^/`gc
agreement 契約 ^:u-wr8?{
allotments 分配數 gA:unsI
allowance 津貼 ^5n#hSqZ=M
amalgamation 合併 sP~;i qk
amortization 攤銷 ,.z?=]'en
amortized cost 應攤成本 QX+Xi<YE-
annuities 年金 7tP
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applied cost 已分配成本 !!+LFe4su
applied expense 已分配費用 7ND4Booul
applied manufacturing expense 己分配製造費用 \ OW.?1d
apportioned charge 攤派費用 H{4_,2h=m
appreciation 漲價 9U4 D$M
article of association 公司章程 yXT.]%)
assessment 課稅 \k9]c3V
assets 資產 M)"'Q6ck=
attorney fee 律師費 ^jE8
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audit 審計 hYb
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auditor 審計員 2(2UAB"u
average 平均數 ):]5WHYg
average cost 平均成本 >+9:31
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bad debt 壞賬 T"/dn%21
balance 餘額 gx.\&W b
balance sheet 資產負債表 f7b6!R;z_
bank account 銀行賬戶 Jbn^G7vH<6
bank balance 銀行結存 9T_fq56Oh6
bank charge 銀行手續費 UB,0c)
bank deposit 銀行存款 `O]$FpO
bank discount 銀行貼現 ,*.qa0E#W
bank draft 銀行匯票 t\WU}aKML
bank loan 銀行借款 ~5o2jTNy`p
bank overdraft 銀行透支 GmH`ip
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bankers acceptance 銀行承兌 Jb6)U]
bankruptcy 破產 NXMZTZpB7
bearer 持票人 ~7wLnB
beneficiary 受益人 /V }Z,'+
bequest 遺產 CI1K:K AM
bill 票據 AAF']z<4_"
bill of exchange 匯票 ,B#*<_?E5
bill of lading 提單 H6hhU'Kxf8
bills discounted 貼現票據 A_Y5{6@
bills payable 應付票據 +E']&v$
bills receivable 應收票據 .cz7jD
board of directors 董事會 n )PqA*
bonds 債券 aA]wFZ
bonus 紅利 b$sT`+4q
book value 賬面價值 kkIG{Bw
bookkeeper 簿記員 %6
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bookkeeping 簿記 b%].D(qBy
branch office general ledger 支店往來賬戶 u{cb[M
broker 經紀人 8~sC$sIlE
brought down 接前 2^qJ'<2]M
brought forward 接上頁 E.,
budget 預算 ?u5jXJ0L
by-product 副產品 %<|cWYM="z
by-product sales 副產品銷售 #~4;yY\$I
capital 股本 kZ= 2#.
capital income 資本收益 p]qz+Z/
capital outlay 資本支出 sB!6"D5
capital stock 股本 y!T8(
capital stock certificate 股票 uANpqT}!
carried down 移後 x *a_43`
carried forward 移下頁 M5P3;
cash 現金 h!`KX2~
cash account 現金賬戶 Oq:$GME
cash in bank 存銀行現金 !{CaW4
cash on delivery 交貨收款 :1;"{=Yx}
cash on hand 庫存現金 Mp(;PbVD
cash payment 現金支付 8Vy/n^3)
cash purchase 現購 U#%+FLX@w
cash sale 現沽 2Vs+8/
cashier 出?#123;員 iI3,q-LA
cashiers check 本票 (
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certificate of deposit 存款單折 >`<qa!9
certificate of indebtedness 借據 |xT'+~u
certified check 保付支票 =7EkN% V:{
certified public accountant 會計師 +1r><do;
charges 費用 \wR\i^
charge for remittances 匯水手續費 NZ?dJ"eq7
charter 營業執照 [#fz[U
chartered accountant 會計師 $&Z<4:Flc
chattles 動產 o wwWm1@
check 支票 ANfy
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che stub 支票存根 FH{p1_kZ=
closed account 己結清賬戶 >
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closing 結算 u
$B24Cy.
closing entries 結賬紀錄 `/9I` <y
closing stock 期末存貨 C=bQ2t=Z
closing the book 結賬 O)"Z% B
columnar journal 多欄日記賬 2cwJ);Eg2
combination 聯合 a*t>Ks'C
commission 佣金 CdMV(
commodity 商品 ^V7)V)Z;0
common stock 普通股 ND/oKM+?
company 公司 +|H,N7a<
compensation 賠償 RY1-Zjlb<
compound interest 複利 `|PhXr
consignee 承銷人
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consignment 寄銷 !%B-y9\
consignor 寄銷人 ZZ/k7(8
consolidated balance sheet 合併資產負債表 79I"F'
consolidated profit and loss account 合併損益表 mex@~VK
consolidation 合併 L* ScSxw
construction cost 營建成本 EKS?3z%!
construction revenue 營建收入 ,!X:wY}dW
contract 合同 N4b{^Jk
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control account 統制賬戶 %-BwK
copyright 版權 1tTY)Evf
corporation 公司 "
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cost 成本 ~qXwQ@
cost accounting 成本會計 *$3p3-
cost of labour 勞工成本 7%G&=8tq
cost of production 生產成本 #V$sb1u
cost of manufacture 製造成本 YN~1.!F
cost of sales 銷貨成本 BqM[{Kv
cost price 成本價格 _Fe=:q
credit 貸方 @Fzw_qr
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credit note 收款通知單 r%>EiHpCU
creditor 債權人 N`qGwNT%G
crossed check 橫線支票 tgHN\@yj
current account 往來活期賬戶 >U?#'e{qW
current asset 流動資產 )@] W=
current liability 流動負債 %Aa_Bumf*:
current profit and loss 本期損益 "ZA`Lp;%w
debit 借方 EfkBo5@ Qi
debt 債務
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debtor 債務人 kWs:7jiiu
deed 契據 )\kNufP
deferred assets 遞延資產 n57mh5mixM
deferred liabilities 遞延負債 jo<Gf 5
delivery 交貨 b@sq}8YD|z
delivery expense 送貨費 /iJsa&W}
delivery order 出貨單 r{_1M>F
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demand draft 即期匯票 Yv2L0bUo:
demand note 即期票據 8#9OSupp
demurrage charge 延期費 h 0)oQrY
deposit 存款 $Rn9*OKr
deposit slip 存款單 :9(w~bB9$
depreciation 折舊 .'4@Yp{=
direct cost 直接成本 /Xv@g$
direct labour 直接人工 c{39,oF
director 董事 O2fFh_\
discount 折扣 ABL5T-*]
discount on purchase 進貨折扣 9>ZX@1]m_
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