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。 o6f^DG3*
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acceptance 承兌 =L_L/"*rel
account 賬戶 sO7$b@"u.
accountant 會計員 ~F7 +R
accounting 會計 RFF&-M]
accounting system 會計制度 v~-z["=}!
accounts payable 應付賬款 Kj[X1X5
accounts receivable 應收賬款 ydp?%RB3w
accumulated profits 累積利益 d ; (&_;
adjusting entry ?#123;整記錄
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adjustment ?#123;整 X
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administration expense 管理費用
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advances 預付 @l3L_;6a
advertising expense 廣告費 q^}QwJw
agency 代理 I}oxwc
agent 代理人 PAF2=
agreement 契約 |a@$KF$
allotments 分配數 #"|Y"#@k
allowance 津貼 (1e;7sNG@
amalgamation 合併 SF*!Z2K
amortization 攤銷 F5Ce:+h
amortized cost 應攤成本 }>:v
annuities 年金 2^ 'X
applied cost 已分配成本 [uOW
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applied expense 已分配費用 l'YpSO~l7
applied manufacturing expense 己分配製造費用 #5HJW[9
apportioned charge 攤派費用 >W2Z]V
appreciation 漲價 x#yL&+'?Mj
article of association 公司章程 yO
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assessment 課稅 \
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assets 資產 ':yE5j
attorney fee 律師費 n y6-_mA]
audit 審計 2%g)0[1
auditor 審計員 [sG=(~BU
average 平均數 @Tmqw(n{
average cost 平均成本 \~ O6S`,
bad debt 壞賬 6L@g]f|Y@
balance 餘額 ,2u-<8
balance sheet 資產負債表 k)\Yl`4au
bank account 銀行賬戶 GRz`fO
bank balance 銀行結存 "El$Sat`
bank charge 銀行手續費 jYKs| J)[
bank deposit 銀行存款 8EZ"z
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bank discount 銀行貼現 Qz&I~7aoyV
bank draft 銀行匯票 +:w9K!31-
bank loan 銀行借款 2!/*I:
bank overdraft 銀行透支 b\~rL,7(
bankers acceptance 銀行承兌 =g'7 xA
bankruptcy 破產 V/i&8UMw
bearer 持票人 Q%4>okj,
beneficiary 受益人 *%5#\ I
bequest 遺產 Gad!}dz
bill 票據 88Yp0T<1
bill of exchange 匯票 ,c_[`q\
bill of lading 提單 DV +DJcF
bills discounted 貼現票據 @V)k*h3r+
bills payable 應付票據 Nb\4Mv`
bills receivable 應收票據 j<!rc>)2+L
board of directors 董事會 H@2JL.(k
bonds 債券 (A`/3Aq+
bonus 紅利
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book value 賬面價值 ^.jIus5
bookkeeper 簿記員 l<)(iU
bookkeeping 簿記 M5 ep\^
branch office general ledger 支店往來賬戶 5T}$+R0&
broker 經紀人 dix\hqZ
brought down 接前 zllY$V&<!
brought forward 接上頁 AR'q2/cw
budget 預算 I"*g-ji0
by-product 副產品 cl{x5>.'#
by-product sales 副產品銷售 OtJYr1:y_
capital 股本 +#O?a`f
capital income 資本收益 q{Hk27kt
capital outlay 資本支出 =3lUr<Ze
capital stock 股本 csT_!sII
capital stock certificate 股票 yJ8WYQQMG
carried down 移後 8m1@l$
carried forward 移下頁 4%2QF F@
cash 現金 qJB9z0a<Ov
cash account 現金賬戶 q5:-?|jXJ
cash in bank 存銀行現金 A- IpE
cash on delivery 交貨收款 /Q5pAn -u
cash on hand 庫存現金 ZN5\lon|Y
cash payment 現金支付 ftF?T.dx
cash purchase 現購 34U/"+|z
cash sale 現沽 GEfX,9LF &
cashier 出?#123;員 .z7XYmv
cashiers check 本票 T=:&W
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certificate of deposit 存款單折 9a2Ga
certificate of indebtedness 借據 z.oDH<1
certified check 保付支票 -cNh5~p=
certified public accountant 會計師 eSoOJ[&$
charges 費用 bG67TWY)
charge for remittances 匯水手續費 t*y4)I !gR
charter 營業執照 hFuS>Hx
chartered accountant 會計師 gE(QVbh(
chattles 動產 &$jg *Kr
check 支票 r|cl6s!P
che stub 支票存根 o\h[K<^>
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closed account 己結清賬戶
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closing 結算 u*{hXR-"
closing entries 結賬紀錄 ukv
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closing stock 期末存貨 3G8BYP
closing the book 結賬 O[y.3>l[s
columnar journal 多欄日記賬 &M=12>ah]
combination 聯合 enlk)_btp
commission 佣金 L 7_Mg{
commodity 商品 6G7B&"&
common stock 普通股 rX%#Q\0h
company 公司 8qp!S1Qnv
compensation 賠償 C9x'yBDv
compound interest 複利 Y}'C'PR
consignee 承銷人 IB
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consignment 寄銷 iyU@|^B"Wa
consignor 寄銷人 1
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consolidated balance sheet 合併資產負債表 :Y(Yk5
consolidated profit and loss account 合併損益表 nVw]0Yl
consolidation 合併 v<_}Br2I[
construction cost 營建成本 Wra*lQb/B
construction revenue 營建收入 lZV]Z3=p'0
contract 合同 KM< +9`
control account 統制賬戶 COc1np
copyright 版權 s
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corporation 公司 *ZyIbT
cost 成本 G{}E~jDi?
cost accounting 成本會計 _s (0P*
cost of labour 勞工成本 [=u8$5/a
cost of production 生產成本 j#Ly!%d
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cost of manufacture 製造成本 < Upn~tH
cost of sales 銷貨成本 = t<!W
cost price 成本價格 )FT~gl%
credit 貸方 468LVe?0
credit note 收款通知單 'IFbD["r
creditor 債權人 U# Y?'3 :
crossed check 橫線支票 WW0N"m'
current account 往來活期賬戶 *58<.L|
current asset 流動資產 a2vUZhkR
current liability 流動負債
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current profit and loss 本期損益 5*[zIKdt2
debit 借方 6#7f^uIK
debt 債務 HGfYL')Z
debtor 債務人 dP
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deed 契據 !sEI|47{
deferred assets 遞延資產 b.47KJz t
deferred liabilities 遞延負債 &\. LhOm
delivery 交貨 E,shTh%&~
delivery expense 送貨費 -
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delivery order 出貨單 44f8Hc1g
demand draft 即期匯票 s) u{A
demand note 即期票據 91E!4t}I
demurrage charge 延期費 ;H_yNrwA
deposit 存款 _ D1bR7
deposit slip 存款單 x%k4Lm
depreciation 折舊 PkF
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direct cost 直接成本
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direct labour 直接人工 VhT4c
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director 董事 -5>K
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discount 折扣 50rCW)[#
discount on purchase 進貨折扣 ?'P8H^K6u
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