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。 ^r7
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acceptance 承兌 &| el8;D
account 賬戶 eu~WFI
accountant 會計員 m6Q lIdl
accounting 會計 ,6,#Lc
accounting system 會計制度 F?e_$\M
accounts payable 應付賬款 % w 6fB
accounts receivable 應收賬款 dNG>:p
accumulated profits 累積利益 #)_4$<P*'
adjusting entry ?#123;整記錄 IX;u +B
adjustment ?#123;整 Lm"l*
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administration expense 管理費用 WcAX/<Y >
advances 預付 <oTIzj7f
advertising expense 廣告費 w<N[K>
agency 代理 $d?<(n
agent 代理人 i;`rzsRb
agreement 契約 JC}y{R8
allotments 分配數 fZH:&EP
allowance 津貼 gO4`
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amalgamation 合併 (F~i
amortization 攤銷 5YMjvhr?W
amortized cost 應攤成本 '>_'gR0O
annuities 年金
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applied cost 已分配成本 +j&4[;8P:
applied expense 已分配費用 )P@t,mxW/
applied manufacturing expense 己分配製造費用 j*<H18^G
apportioned charge 攤派費用 *^ncb,1+i
appreciation 漲價 xl@l<
article of association 公司章程 " GkBX
assessment 課稅 G%-[vk#]
assets 資產 a_w#,^/P
attorney fee 律師費 BftW<1,U^
audit 審計 `gfh]7T
auditor 審計員 2ksX6M3kY
average 平均數 ZY +NKb_
average cost 平均成本 Hq"i0Xm
bad debt 壞賬 g:`V:kbY$
balance 餘額 R
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balance sheet 資產負債表 0sto9n3
bank account 銀行賬戶 ^tIs57!
bank balance 銀行結存 rq Dre`m
bank charge 銀行手續費 E(*RtOC<W
bank deposit 銀行存款 I0.{OJ-
bank discount 銀行貼現 q>X#Aaib
bank draft 銀行匯票 6pM[.:TM
bank loan 銀行借款 c?"#x-<1s
bank overdraft 銀行透支 ~~,\BhG?
bankers acceptance 銀行承兌 :w:hqe|_
bankruptcy 破產 ;'NB6[x
bearer 持票人 b;`
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beneficiary 受益人 {<o_6 z`$
bequest 遺產
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bill 票據 Z\D!'FX
bill of exchange 匯票 <5rp$AzT
bill of lading 提單 7'z{FSS
bills discounted 貼現票據 SwpS6
bills payable 應付票據 CWdA8)n.
bills receivable 應收票據 xCz(qR
board of directors 董事會 v^0D
bonds 債券 n.n;'p9t@
bonus 紅利 A
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book value 賬面價值 x
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bookkeeper 簿記員 W~2`o*\l
bookkeeping 簿記 1[OCoj o<
branch office general ledger 支店往來賬戶 kL\
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broker 經紀人 ;D&FZ|`(u
brought down 接前 EE(1;]d-
brought forward 接上頁 P!3)-apP\
budget 預算 NK;%c-r0v7
by-product 副產品 k#NIY4%.
by-product sales 副產品銷售 nh"nSBRxk
capital 股本 A-Be}A
capital income 資本收益 =7wI/5iN
capital outlay 資本支出 fmrd 7*MW
capital stock 股本
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capital stock certificate 股票 Fy37I/#)r&
carried down 移後 GM=r{F
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carried forward 移下頁 {z>fe
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cash 現金 jU.z{(s
cash account 現金賬戶 3cfW|J
cash in bank 存銀行現金 m1H_kJ
cash on delivery 交貨收款 =+;l>mn?O
cash on hand 庫存現金 ?
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cash payment 現金支付 `dekaRo
cash purchase 現購 /I}#0}
cash sale 現沽 _b|mSo,{Y
cashier 出?#123;員 d"o5uo
cashiers check 本票 k=!lPIx
certificate of deposit 存款單折 KM
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certificate of indebtedness 借據 X)^eaw]Q0
certified check 保付支票 U27YH1OK
certified public accountant 會計師 x`~YTOfYk
charges 費用 kqy d3Si>
charge for remittances 匯水手續費 pW$ZcnU
charter 營業執照 RQxL`7H
chartered accountant 會計師 qM78s>\-h
chattles 動產 E#}OIZ\S
check 支票 `Cq&;-u
che stub 支票存根 /iURP-rl
closed account 己結清賬戶 U|SF;T
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closing 結算 -!i1xR(;h
closing entries 結賬紀錄 M|8vP53=q
closing stock 期末存貨 )N$T&
closing the book 結賬 (:Di/{i&r5
columnar journal 多欄日記賬 BV)oF2b:
combination 聯合 m#6RJbEz
commission 佣金 z7TMg^9#
commodity 商品 c"D%c(:4|
common stock 普通股 vDI$
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company 公司 'kU5
compensation 賠償 JC
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compound interest 複利 mD@*vq
consignee 承銷人 )1?#q[
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consignment 寄銷 W
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consignor 寄銷人 D2}N6i
consolidated balance sheet 合併資產負債表 )&/ecx"2Q
consolidated profit and loss account 合併損益表 N)yCGo
consolidation 合併 ]90BIJ]*c
construction cost 營建成本 ?
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construction revenue 營建收入 -)N,HAM>
contract 合同 vYl2_\,Y?
control account 統制賬戶 (U@Ks )
copyright 版權 xf2|9Tqt
corporation 公司 rnAQwm-8O%
cost 成本 X5U#^^O$E%
cost accounting 成本會計 Y oDL/
cost of labour 勞工成本 P
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cost of production 生產成本 hK]mnA[Y
cost of manufacture 製造成本 )LC"rSNx%
cost of sales 銷貨成本 d{/#A%.
cost price 成本價格 lV%oIf[OB
credit 貸方 6_mkt|E=
credit note 收款通知單 tzIcR
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creditor 債權人 #hMS?F|
crossed check 橫線支票 + /+> :
current account 往來活期賬戶 *Aqd["q
current asset 流動資產 KC+jHk
current liability 流動負債 j!c~%hP
current profit and loss 本期損益 sdp3geBYo
debit 借方 J2ZV\8t
debt 債務 X,xCR]+5S
debtor 債務人 >U\1*F,Om,
deed 契據 ^sVr#T
deferred assets 遞延資產 gOy;6\/
deferred liabilities 遞延負債 Oa.84a
delivery 交貨 bZ0{wpeK=
delivery expense 送貨費 ldFR%v>9
delivery order 出貨單 g1kYL$ o4
demand draft 即期匯票 ;F_pF+&q
demand note 即期票據 s$gR;su)g
demurrage charge 延期費 )JrG`CvdU
deposit 存款
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deposit slip 存款單 .Gt_~x
depreciation 折舊 'fjouO
direct cost 直接成本 xm Ns%
direct labour 直接人工 xovsh\s
director 董事 [$X^r<|P@
discount 折扣 @WCA7DW!
discount on purchase 進貨折扣 ;\g0*b(
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