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。 H>/LC* 8-
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acceptance 承兌 OlJkyL8|
account 賬戶 c{SD=wRt,y
accountant 會計員 |!=KLJUA
accounting 會計 ?xgrr7
accounting system 會計制度 MGGc
accounts payable 應付賬款 61}hB>TT:
accounts receivable 應收賬款 6?X)'
accumulated profits 累積利益 TM1D|H
adjusting entry ?#123;整記錄 `Y5{opG7-
adjustment ?#123;整 EgY yvS)
administration expense 管理費用 m@W\Pic,j.
advances 預付 TiF2c#Q*
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advertising expense 廣告費 iOO1\9{@
agency 代理 {q}#
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agent 代理人 ~=pAy>oV
agreement 契約 g\n0v~T+
allotments 分配數
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allowance 津貼 XM"{"
amalgamation 合併 K#LG7faj
amortization 攤銷 ]PI|Xl
amortized cost 應攤成本 01-n_ $b
annuities 年金 [Tq\K ^!^
applied cost 已分配成本 :d5fU:
applied expense 已分配費用 5Tt%<#4
applied manufacturing expense 己分配製造費用 i7RW8*
apportioned charge 攤派費用 !UV/p"CfX
appreciation 漲價 -1>$3-ur~
article of association 公司章程 KJf~9w9U
assessment 課稅 \1p_6U7
assets 資產 @}^eyS$|!
attorney fee 律師費 p7YfOUo
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audit 審計 pJK}9p=4`
auditor 審計員 9u->.O: p
average 平均數 BW61WH?
average cost 平均成本 Q;
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bad debt 壞賬 B9-Nb
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balance 餘額 jP-=x(
balance sheet 資產負債表 D}| 30s?u1
bank account 銀行賬戶 6a=Y_fma
bank balance 銀行結存 I9 R\)3"
bank charge 銀行手續費 J3$Ce%<
bank deposit 銀行存款 )=
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bank discount 銀行貼現 hjgxCSp
bank draft 銀行匯票 VgSk\:t
bank loan 銀行借款 U/|H%b
bank overdraft 銀行透支 Yp_R+a^
bankers acceptance 銀行承兌 >^ E
bankruptcy 破產 oo:(
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bearer 持票人 Ofyz,%
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beneficiary 受益人 _Q:739&
bequest 遺產 \*_@`1m
bill 票據 l9 |x7GB
bill of exchange 匯票 ly{Q>MBM
bill of lading 提單 zMXlLRC0
bills discounted 貼現票據 -UPlQL
bills payable 應付票據 nn"Wn2ciS
bills receivable 應收票據 PKx ewd
board of directors 董事會 ;I#S m;
bonds 債券 4rh*&'
bonus 紅利 E[FRx1^R9
book value 賬面價值 ~[CtsCiQ
bookkeeper 簿記員 CulU?-[i
bookkeeping 簿記 Tu'/XUs;k
branch office general ledger 支店往來賬戶 #0hX'8];(
broker 經紀人 8%$Vj
brought down 接前 mh#dnxeR
brought forward 接上頁 r*'X ]q|L+
budget 預算 v
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by-product 副產品 2g6G\F
by-product sales 副產品銷售 +!I7(gL
capital 股本 9P3jx)K
capital income 資本收益 buXPeIo^VM
capital outlay 資本支出 e$E~@{[1)
capital stock 股本 S[b)`Wi D
capital stock certificate 股票 9\/T #EP
carried down 移後 _Gf.1Bsf@S
carried forward 移下頁 z_dorDF8`>
cash 現金 `J>76WN
cash account 現金賬戶 [U]ouh)
cash in bank 存銀行現金 7I6bZ;}d
cash on delivery 交貨收款 Z(S=2r.
cash on hand 庫存現金 [\M=w7
cash payment 現金支付 r~sx
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cash purchase 現購 ERW
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cash sale 現沽 9q2 >_Mv
cashier 出?#123;員 [I;5V= bKW
cashiers check 本票 s7FJJTn
certificate of deposit 存款單折 ::y+|V/
certificate of indebtedness 借據 *ay>MlcV2=
certified check 保付支票 brkR,(#L3
certified public accountant 會計師 )U`"3R
charges 費用 >@yHa'*9S
charge for remittances 匯水手續費 VWlOMqL995
charter 營業執照 !9!kb
chartered accountant 會計師 !OJ@
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chattles 動產 AQ!FJ(X(
check 支票 l_lm)'ag
che stub 支票存根
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closed account 己結清賬戶 _jw A_
closing 結算 )
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closing entries 結賬紀錄 fb5]eec
closing stock 期末存貨 1Ftl1uf
closing the book 結賬 gc:qqJi)X
columnar journal 多欄日記賬 JTw'ecFev
combination 聯合 BX|+"AeF
commission 佣金 t5z6{`
commodity 商品 SWjOJjn
common stock 普通股 K_iy^|0)5]
company 公司 W^2Q"c#7F
compensation 賠償 qAsZ,ik
compound interest 複利 v^aARIg
consignee 承銷人 O[3AI^2
consignment 寄銷 !8"516!d|p
consignor 寄銷人 P!C!E/Jf5
consolidated balance sheet 合併資產負債表 Mj
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consolidated profit and loss account 合併損益表 "hU'o&
consolidation 合併 M%wj6!5
construction cost 營建成本 wSp1ChS k
construction revenue 營建收入 -{>Nrx|
contract 合同 H1uNlPT
control account 統制賬戶 IKM=Q.
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copyright 版權 ex8mA6g
corporation 公司 #,O<E@E
cost 成本 Aa;R_Jz
cost accounting 成本會計 K1Tq7/N
cost of labour 勞工成本 R/
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cost of production 生產成本 +]Oq{v:e
cost of manufacture 製造成本 Z8$@}|jN
cost of sales 銷貨成本 4uv'l3
cost price 成本價格 I"E5XVC);
credit 貸方 t
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credit note 收款通知單 m :ROq
creditor 債權人 ^f{+p*i}:
crossed check 橫線支票 jxL5L[
current account 往來活期賬戶 h3issi+N
current asset 流動資產 vN%zk(?T
current liability 流動負債 \xk`o5/{
current profit and loss 本期損益 wO!k|7:Z
debit 借方 9hI4',(rE
debt 債務 JBdZ
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debtor 債務人 GEq?^z~i
deed 契據 +/q%29-k
deferred assets 遞延資產 H~+D2A
deferred liabilities 遞延負債 hq/k}Y
delivery 交貨 5AR\
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delivery expense 送貨費 *
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delivery order 出貨單 3e"_R
demand draft 即期匯票 @R >4b
demand note 即期票據 F]3iL^v
demurrage charge 延期費 A'qJke=
deposit 存款 w}<BO>
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deposit slip 存款單 z2og&|uT
depreciation 折舊 5tR<aIf
direct cost 直接成本 )`Tny]M
direct labour 直接人工 F ]\4<
director 董事 _s!(9
discount 折扣 KYVB=14
discount on purchase 進貨折扣 /ocdAW`0
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