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。 =oV8!d
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acceptance 承兌 L L7a20
account 賬戶 ~Wm`SIV
accountant 會計員 dMp7 ,{FhF
accounting 會計 u7UqN
accounting system 會計制度 M6jP>fbV*
accounts payable 應付賬款 #%il+3J
accounts receivable 應收賬款
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accumulated profits 累積利益 Y
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adjusting entry ?#123;整記錄 $Ud-aRlD
adjustment ?#123;整 4~53%=+
administration expense 管理費用 cmmH)6c>
advances 預付 tY C`?HT
advertising expense 廣告費 gz;( ).{
agency 代理 :=UiEDN@
agent 代理人 1c(1
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agreement 契約 cYFR.~p
allotments 分配數 \5BI!<
allowance 津貼 DQDt*Uj,
amalgamation 合併 \O/EY&
amortization 攤銷 7v}4 Pl,$4
amortized cost 應攤成本
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annuities 年金 43W>4fsc
applied cost 已分配成本 /XjIm4EN
applied expense 已分配費用 7]_UZ)u
applied manufacturing expense 己分配製造費用 WLV'@$ <|(
apportioned charge 攤派費用 yb2*K+Kv
appreciation 漲價 L%ND?'@
article of association 公司章程 JUok@6
assessment 課稅 6d&BN7B
assets 資產 N{IY\/;\
attorney fee 律師費 2T<QG>;)j
audit 審計 !bFa\6]q
auditor 審計員 [R)?93
average 平均數 8)&H=#E
average cost 平均成本 I1=YSi;A
bad debt 壞賬 T
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balance 餘額 B08q/qi
balance sheet 資產負債表 _-H uO/
bank account 銀行賬戶 2mP|
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bank balance 銀行結存 [-f0s;F1%
bank charge 銀行手續費 wh
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bank deposit 銀行存款 F=kD/GCB
bank discount 銀行貼現 JAj<*TB.%
bank draft 銀行匯票 +V4BJ/H
bank loan 銀行借款 6*Qn9Q%p-
bank overdraft 銀行透支 ez%RWck
bankers acceptance 銀行承兌 ;LELC5[*s
bankruptcy 破產 E B)j&y_
bearer 持票人 _|D8~\y
beneficiary 受益人 u`$,S&Er
bequest 遺產 0PE $n
bill 票據 9Xmb_@7b}
bill of exchange 匯票 zkYlIUD
bill of lading 提單 P1]ucu_y,
bills discounted 貼現票據 \K9XG/XIx
bills payable 應付票據 L;I.6<K.
bills receivable 應收票據 J)Dw` =O0n
board of directors 董事會 a"&@G=M@d
bonds 債券 zh2$U
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bonus 紅利 7qt<CLJ
book value 賬面價值 5F+5J)h
bookkeeper 簿記員 #M&rmKv)g
bookkeeping 簿記 BoG/Hd.S
branch office general ledger 支店往來賬戶 &NZN_%
broker 經紀人 I! {AWfp0
brought down 接前 I>k3X~cG
brought forward 接上頁 ;'!U/N;-
budget 預算 ?/9]"HFHN
by-product 副產品 fu}NH\{
by-product sales 副產品銷售 &<R8'
capital 股本 Qzw~\KY:
capital income 資本收益 m=Y9s B
capital outlay 資本支出 }OJ*o
capital stock 股本 aj51%wKMb:
capital stock certificate 股票 l %=yT6
carried down 移後 PvBx<i}A
carried forward 移下頁 h']RP
cash 現金 >Bq;Z
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cash account 現金賬戶 p<Wb^BE
cash in bank 存銀行現金 YR'?f
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cash on delivery 交貨收款 o<1e-
cash on hand 庫存現金
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cash payment 現金支付 J?)vsnD.H
cash purchase 現購 5)'
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cash sale 現沽 *>V6KW
cashier 出?#123;員 8jd<|nYnfc
cashiers check 本票 e'[T5HI
certificate of deposit 存款單折 -Cd4yWkO
certificate of indebtedness 借據 vC E$)z'"
certified check 保付支票 C6,GgDH`
certified public accountant 會計師 'C+z
charges 費用 NoO>CjeFb
charge for remittances 匯水手續費 R[LVx-e7'
charter 營業執照 9vWKyzMi
chartered accountant 會計師 %E?:9. :NJ
chattles 動產 vD D !.i
check 支票 5#g<L ~
che stub 支票存根 C$){H"#
closed account 己結清賬戶 bM;yXgorU
closing 結算 lyI
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closing entries 結賬紀錄 Y'i0=w6G
closing stock 期末存貨 {S%)GvrT
closing the book 結賬 0 lXV+lj
columnar journal 多欄日記賬 \=Af AO@
combination 聯合 nL5Gr:SLo
commission 佣金 bxyEn'vNvQ
commodity 商品 4q/E7n
common stock 普通股 >hoIJZP,
company 公司 fKOm\R47
compensation 賠償 =rl/l8|P
compound interest 複利 bW;0E%_
consignee 承銷人 Q-F'-@`(C
consignment 寄銷 9Re605xQ6
consignor 寄銷人 m?'5*\(ST
consolidated balance sheet 合併資產負債表 `]\4yTd
consolidated profit and loss account 合併損益表 QtJe){(z+
consolidation 合併 Jc~^32
construction cost 營建成本 ><"5
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construction revenue 營建收入 VD/Wl2DK
contract 合同 %56pP"w
control account 統制賬戶 ^%~ztn 51
copyright 版權 cBmo#:>'
corporation 公司 bv9\Jp0c
cost 成本 aQCbR
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cost accounting 成本會計 "8ILV`[
cost of labour 勞工成本 ,
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cost of production 生產成本 m}:";>?#
cost of manufacture 製造成本 l<PGUm:_
cost of sales 銷貨成本 +'>N]|Z
cost price 成本價格 THJ KuWy
credit 貸方 to[EA6J8l
credit note 收款通知單 SOb17:o3|
creditor 債權人 j$T2ff6
crossed check 橫線支票 MVjc.^
current account 往來活期賬戶 mz1Xk ]nE
current asset 流動資產 Tr)a6Cf
current liability 流動負債 KD$ P\(5#
current profit and loss 本期損益 [
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debit 借方 .!KlN% As
debt 債務 }E]`ly<Z
debtor 債務人 6NbIT[LvT
deed 契據 Y((z9-`
deferred assets 遞延資產 SjKIn-
deferred liabilities 遞延負債 -yg9ug
delivery 交貨 l6xC'c,jg
delivery expense 送貨費 1KruGq~
delivery order 出貨單 5U|f"3&8
demand draft 即期匯票 y
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demand note 即期票據 / Zz2=gDY
demurrage charge 延期費 wz.Il-sm
deposit 存款 PdMx6 Ab
deposit slip 存款單 ?8-e@/E#x
depreciation 折舊 p!' "hx
direct cost 直接成本 miuJ!Kr'
direct labour 直接人工 V?Lf&X?
director 董事 2-o,4EfHVO
discount 折扣 P{(m: `N
discount on purchase 進貨折扣 vH#
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