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。 ;,mBT[_ZO
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acceptance 承兌 o@Scz!"g
account 賬戶 -<]\l3E&J
accountant 會計員 VtD@&N
accounting 會計 Th.3j's
accounting system 會計制度 0&.LBv8
accounts payable 應付賬款 YomwjKyuP
accounts receivable 應收賬款 sWp{Y.
accumulated profits 累積利益 G% o7BX
adjusting entry ?#123;整記錄 \)uy"+ Z`
adjustment ?#123;整 A>4l/
administration expense 管理費用 j~Xj
advances 預付 OY+!aG@.
advertising expense 廣告費 jG
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agency 代理 XCW+ pUX
agent 代理人 .L~f Fn
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agreement 契約 f:n] Exsy
allotments 分配數 <GSQ2bX[
allowance 津貼 jQY>9+t
amalgamation 合併 "1_{c *ck
amortization 攤銷 32M6EEmPG
amortized cost 應攤成本 j@%K*Gb`
annuities 年金 5wT',U"+
applied cost 已分配成本 ;Gjv9:hUn
applied expense 已分配費用 ~l;yr
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applied manufacturing expense 己分配製造費用 5Xp$yX =
apportioned charge 攤派費用 xAR^
appreciation 漲價 z~GVvgd
article of association 公司章程 zG&WWc`K
assessment 課稅 s4MNVT
assets 資產 ju8',ZC
attorney fee 律師費
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audit 審計 8yY"x
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auditor 審計員 HR/k{"8W4Q
average 平均數 9m<wcZ
average cost 平均成本 ]$* $0
bad debt 壞賬 }T?i%l
balance 餘額 XMjI}SPG
balance sheet 資產負債表 gn-=##fT:i
bank account 銀行賬戶 oA(. vr
bank balance 銀行結存 @C!JtgO%
bank charge 銀行手續費 YR$tPe
bank deposit 銀行存款 {Bav$kw;?e
bank discount 銀行貼現 ]hCWe0F
bank draft 銀行匯票 ^G]KE8
bank loan 銀行借款 wxdh?sQ
bank overdraft 銀行透支 #R~"
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bankers acceptance 銀行承兌 g
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bankruptcy 破產 .F{}~
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bearer 持票人 BZ
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beneficiary 受益人 !Ei Ze.K
bequest 遺產 'US:Mr3
bill 票據 H}u)%qY+~
bill of exchange 匯票 ;`X`c
bill of lading 提單 O+CF/ipX/
bills discounted 貼現票據 34&u]4=L)
bills payable 應付票據 $bF`PGR_
bills receivable 應收票據 K8yWg\K
board of directors 董事會 VWnu#_(
bonds 債券 avYh\xZ
bonus 紅利 )?=
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book value 賬面價值 mSVX4XW<
bookkeeper 簿記員 &F@tmM~
bookkeeping 簿記 Y{x[N}h
branch office general ledger 支店往來賬戶 "B_5Y&pM`
broker 經紀人 D@/9+]-,
brought down 接前 OF<[Nh\.
brought forward 接上頁 $6Q2)^LJ
budget 預算 $g}/T_26
by-product 副產品 +oxqS&$L
by-product sales 副產品銷售 ,d/CU
capital 股本 \rw'QAi8r
capital income 資本收益 [A.eVuV;+
capital outlay 資本支出 A;/Xt
capital stock 股本 "9MX,}X*
capital stock certificate 股票 J8`1V`$
carried down 移後 S[\cT:{OE
carried forward 移下頁 f4@#pnJ3po
cash 現金 .{-iq(3
cash account 現金賬戶 ~@a) E+LsF
cash in bank 存銀行現金 UC?2mdLt^
cash on delivery 交貨收款 #U6/@l)
cash on hand 庫存現金 y$;zTH_6j
cash payment 現金支付
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cash purchase 現購 Yp?a=
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cash sale 現沽 O(c4iWm
cashier 出?#123;員 .PA?N{z
cashiers check 本票 y7}~T!UyfF
certificate of deposit 存款單折 5jj57j"
certificate of indebtedness 借據 V.E.~<7D\
certified check 保付支票 X~<>K/}u5
certified public accountant 會計師 |?pYJkrYO
charges 費用 T8M[eSbZ
charge for remittances 匯水手續費 DI"dY
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charter 營業執照 R, (+NT$
chartered accountant 會計師 +wPvQKVfI
chattles 動產 s]V{}bY`
check 支票 ;Kq<',u~
che stub 支票存根 i >/@]2
closed account 己結清賬戶 ,rvZW}=
closing 結算 XQJV.SVS
closing entries 結賬紀錄 @Z1?t%1
closing stock 期末存貨 ,_4KyLfBF
closing the book 結賬 |~T+f&
columnar journal 多欄日記賬 #!F8n` C-
combination 聯合 JqH.QnKcv
commission 佣金 z;@S_0M,Z
commodity 商品 H]]>sE
common stock 普通股 =fu_ Jau}
company 公司 `b,g2XA
compensation 賠償 !UPAEA
compound interest 複利 OkO@BWL
consignee 承銷人 36D,el In
consignment 寄銷 mhHm#
consignor 寄銷人 )I0g&e^Tzy
consolidated balance sheet 合併資產負債表 s#8{:ko
consolidated profit and loss account 合併損益表 ~A{[=v
consolidation 合併 l<+,(E=
construction cost 營建成本 'rcsK
construction revenue 營建收入 T=)L5 Vuq<
contract 合同 W0C$*oe!_i
control account 統制賬戶 7C6BZ$(
copyright 版權 C J}4V!;|
corporation 公司 f<xt3
cost 成本 F\$}8,9
cost accounting 成本會計 @rDv
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cost of labour 勞工成本 8i+jFSZ$
cost of production 生產成本 E<.{
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cost of manufacture 製造成本 ,1 9" [:WN
cost of sales 銷貨成本 ,\">o vV33
cost price 成本價格 hrtN.4p[
credit 貸方 i\c^h;wX
credit note 收款通知單 ^gVbVz[17
creditor 債權人 8B(Q7Qj
crossed check 橫線支票 {gq:sj>
current account 往來活期賬戶 8C4@V[sm`
current asset 流動資產 (>/Dw|,m
current liability 流動負債 m:o$|7r
current profit and loss 本期損益 i=+<7]Q
debit 借方 Pp" )hFx
debt 債務 pz z`4VS:
debtor 債務人 _a02#
deed 契據 L?pvz}
deferred assets 遞延資產 l[OQo|_
deferred liabilities 遞延負債 pRfHbPV?
delivery 交貨 dYttse'
delivery expense 送貨費 Zi '8~iEH
delivery order 出貨單 n ;fTx
demand draft 即期匯票 4iB)oR
demand note 即期票據 Vf* B1Zb
demurrage charge 延期費 pLFL6\{g
deposit 存款 _O'rZ5}&
deposit slip 存款單 Lzb [%?
depreciation 折舊 ^*T{-U'
direct cost 直接成本 ~8qFM
direct labour 直接人工 u K &_IE}
director 董事 gbi~!S-
discount 折扣 {`SGB;ho
discount on purchase 進貨折扣 jYssz4)tp
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