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。 Ri&?uCCM
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acceptance 承兌 FQGh+.U
account 賬戶 7n*[r*$
accountant 會計員 7d"gRM;
accounting 會計 ~Y /55uC
accounting system 會計制度 >Vvjs
accounts payable 應付賬款 XVNJ3/
accounts receivable 應收賬款 N>'|fNx]
accumulated profits 累積利益 {'R\C5:D7
adjusting entry ?#123;整記錄 KWB;*P
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adjustment ?#123;整 N0 F|r8xS
administration expense 管理費用 c<n <!!vi
advances 預付 x0 dO^D
advertising expense 廣告費
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agency 代理 A3=$I&!%
agent 代理人 FsyM{LT
agreement 契約 dJYQdo^X
allotments 分配數 XP'7+/A
allowance 津貼 Lp}>WCams
amalgamation 合併 K
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amortization 攤銷 Z_Z; g]|!
amortized cost 應攤成本 M4m90C;dq
annuities 年金 sHi *\
applied cost 已分配成本 %.3
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applied expense 已分配費用 >:yU bo)
applied manufacturing expense 己分配製造費用 ,@*Srrw
apportioned charge 攤派費用 7TW</g(
appreciation 漲價 E8QY6 gKF
article of association 公司章程 [#hoW"'Q9
assessment 課稅 F4%vEn\!
assets 資產 07:N)y,
attorney fee 律師費 95%,
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audit 審計 y8QJ=v* B
auditor 審計員 hRWRXC9
average 平均數 %x G3z7;
average cost 平均成本 /o)o7$6Q
bad debt 壞賬 Y']D_\y
balance 餘額 uqMe%
balance sheet 資產負債表 a1nj}1M%
bank account 銀行賬戶 /y<nAGtD&
bank balance 銀行結存 _RcFV
bank charge 銀行手續費 *MBu5
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bank deposit 銀行存款 @|cfFT
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bank discount 銀行貼現 C0bOPn
bank draft 銀行匯票 $<N!2[I L
bank loan 銀行借款 c7fQ{"f 3B
bank overdraft 銀行透支 "o
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bankers acceptance 銀行承兌 '3MCb
bankruptcy 破產 JM?X]l
bearer 持票人 t/4&=]n\u
beneficiary 受益人 D^~G(m;-
bequest 遺產 ZC\&n4~7
bill 票據 %tRQK$]c
bill of exchange 匯票 YLEa;MR
bill of lading 提單 u{_jweZ
bills discounted 貼現票據 KNw{\Pz~w
bills payable 應付票據 |VPJaiC~
bills receivable 應收票據 z#!}4@_i3
board of directors 董事會 2UF
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bonds 債券 [`eqma
bonus 紅利 |d B`URP
book value 賬面價值 Pfv| K;3i
bookkeeper 簿記員 v>&sb3I
bookkeeping 簿記 @\|W#,~
branch office general ledger 支店往來賬戶 f;w7YO+$p9
broker 經紀人 h/t{=
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brought down 接前
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brought forward 接上頁 7Ib/Cm0d|
budget 預算 GvCB3z
by-product 副產品 _FRwaFVJ3
by-product sales 副產品銷售 ?tJy
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capital 股本 |Qe#[Q7
capital income 資本收益 U(jZf{`Mz
capital outlay 資本支出 #cRw0bn:
capital stock 股本 Vif0z*\e{
capital stock certificate 股票 A"`^Abrm
carried down 移後 pRAdo="
carried forward 移下頁 @@O=a
cash 現金 MzY~-74aF
cash account 現金賬戶 W_ =
cash in bank 存銀行現金 6_s_2cr
cash on delivery 交貨收款 HZHzjrx
cash on hand 庫存現金 yl=_ /'*
cash payment 現金支付 0x
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cash purchase 現購 l-Q.@hG
cash sale 現沽 O"<W<l7Q
cashier 出?#123;員 H*Tc.Ie
cashiers check 本票 u6,NQ^4
certificate of deposit 存款單折 &%ZiI@O-
certificate of indebtedness 借據 ia!b0*<
certified check 保付支票 Gw0_M&
certified public accountant 會計師 .[E"Kb}=
charges 費用 EP|OKXRltA
charge for remittances 匯水手續費 Y)-)owx7
charter 營業執照 dHtbl\6
chartered accountant 會計師 c)HHc0KD
chattles 動產 bHi0N@W!vG
check 支票 sL9,+
che stub 支票存根 `Z}7G@ol
closed account 己結清賬戶 GomTec9.
closing 結算 @LzqQ[
closing entries 結賬紀錄 /ox9m7Fz7
closing stock 期末存貨 Oh\+cvbG
closing the book 結賬 yJheni
columnar journal 多欄日記賬 9 NO^ '
combination 聯合 &7{/ x~S{
commission 佣金 "K"]/3`k-
commodity 商品 JVoW*uA
common stock 普通股 RO([R=.`/
company 公司 QEavb
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compensation 賠償 Gl1Qbd0
compound interest 複利 z g@,s"`>
consignee 承銷人 &!y7PWHJ
consignment 寄銷 7
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consignor 寄銷人 O%g%*9
consolidated balance sheet 合併資產負債表 : DxCjv
consolidated profit and loss account 合併損益表 YSvZ7G(m>
consolidation 合併 +0,{gDd+
construction cost 營建成本 Nvlfi8.
construction revenue 營建收入 3N'f Hy
contract 合同 }SdI _sLe
control account 統制賬戶 ,<^7~d{{3m
copyright 版權 n>_EEw2/
corporation 公司 =9lrPQ]w
cost 成本 jL|y4
cost accounting 成本會計 jAa{;p"jU
cost of labour 勞工成本 _::q
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cost of production 生產成本 PjH[8:,
cost of manufacture 製造成本 T[z]~MJL
cost of sales 銷貨成本 O:=%{/6&D
cost price 成本價格 6O`s&T,t
credit 貸方 ii.L]#3y
credit note 收款通知單 =1JS6~CTLN
creditor 債權人 {M7`z,,[
crossed check 橫線支票 )w{bT]
current account 往來活期賬戶 +B
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current asset 流動資產 n>)'!
current liability 流動負債 an4^(SY
current profit and loss 本期損益 xm)s%"6n
debit 借方 >t[beRcR6
debt 債務 wIrjWU2
debtor 債務人 |M*jo<C
deed 契據 ^1a/)Be{_
deferred assets 遞延資產 MWsjkI`
deferred liabilities 遞延負債 23lLo
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delivery 交貨 n~1'M/wh
delivery expense 送貨費 LP{{PT.&X
delivery order 出貨單 >q'xW=Y
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demand draft 即期匯票 $[L8UUHY<8
demand note 即期票據 2(-J9y|
demurrage charge 延期費
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deposit 存款 -+'fn$
deposit slip 存款單 N2?o6)
depreciation 折舊 m3apeIEi[
direct cost 直接成本 fpjy[$8
direct labour 直接人工 >@NH Al
director 董事 A9*( O)
discount 折扣 -8L22t
discount on purchase 進貨折扣 h>'9-j6B
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