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。 FzW7MW>\x
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acceptance 承兌 O*T(aM3r
account 賬戶 jIg]?4bW[
accountant 會計員 >'7Icx
accounting 會計 ?>DN7je
accounting system 會計制度 E%2]c?N5
accounts payable 應付賬款 qy/xJ>:
accounts receivable 應收賬款 CKy' 8I9
accumulated profits 累積利益 D8G5,s-.
adjusting entry ?#123;整記錄 f{G
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adjustment ?#123;整 <Zn]L:
administration expense 管理費用 H
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advances 預付 "V}WV!w
advertising expense 廣告費 q\/ph(HF
agency 代理 h b_"E, `F
agent 代理人 k_/*>lIZY
agreement 契約 2old})CLJ
allotments 分配數 :)p\a1I[*
allowance 津貼 E WrIDZi
amalgamation 合併 yxik`vmH
amortization 攤銷 -QN1=G4
amortized cost 應攤成本 :[kfWai #(
annuities 年金 Iw~R@,
applied cost 已分配成本 58V`I5_
applied expense 已分配費用 +<a-;e{
applied manufacturing expense 己分配製造費用 pE,2pT2>
apportioned charge 攤派費用 QVJq% P
appreciation 漲價 _ VKBzOH
article of association 公司章程 Uc^e Ia@
assessment 課稅 9sJ=Nldq
assets 資產 s'b 4Me
attorney fee 律師費 41Hv)}Yd
audit 審計 u0zF::
auditor 審計員 nm Y_ )s
average 平均數 k{d]
average cost 平均成本 c#(Hh{0
bad debt 壞賬 X6*4IE
balance 餘額 _wH>h$E
balance sheet 資產負債表 %PM&`c98z7
bank account 銀行賬戶 1o`zAJ8|2
bank balance 銀行結存 HCfme<'
bank charge 銀行手續費 ( RO-~-
bank deposit 銀行存款 W
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bank discount 銀行貼現 EMQGP<[
bank draft 銀行匯票 0Q?)?8_
bank loan 銀行借款 4P jC[A*
bank overdraft 銀行透支 0xVw{k}1U
bankers acceptance 銀行承兌 =gNPS0H
bankruptcy 破產 N,W ?}
bearer 持票人 BX\/Am11
beneficiary 受益人 Kv0V`}<Yc
bequest 遺產 ;`N
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bill 票據 ckGmwYP9
bill of exchange 匯票 17$'r^t,S
bill of lading 提單 )G#mC0?PV
bills discounted 貼現票據 =' uePM")
bills payable 應付票據 }`cf3'rdk
bills receivable 應收票據 ja^_Lh9
board of directors 董事會 o1`\*]A7J
bonds 債券 plL|Ubn
bonus 紅利 TZ&X0x8
book value 賬面價值 qG@YNc
bookkeeper 簿記員
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bookkeeping 簿記 <Pzy'9
branch office general ledger 支店往來賬戶 FFa =/XB"
broker 經紀人 *5IB@^<
brought down 接前 KpA1Ac)T
brought forward 接上頁 |Dt_lQp#
budget 預算 sSd/\Ap
by-product 副產品 L!>nl4O>`
by-product sales 副產品銷售 *Nm$b+
capital 股本 nv0\On7wd
capital income 資本收益 )fHr]#v
capital outlay 資本支出 4
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capital stock 股本 Jsl2RdI
capital stock certificate 股票 Kci. ,I
carried down 移後 GLgf%A`5/_
carried forward 移下頁
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cash 現金 @-}*cQ4u?
cash account 現金賬戶 |BbzRis
cash in bank 存銀行現金 Aa=:AkrH
cash on delivery 交貨收款 9 w$m\nV
cash on hand 庫存現金 lD[37U!
cash payment 現金支付 P #O2MiG
cash purchase 現購 ]}dQ~lOE
cash sale 現沽 XeX"IhgS>E
cashier 出?#123;員 4qdoF_
cashiers check 本票 H1I^Vij
certificate of deposit 存款單折 T]ls&cW5
certificate of indebtedness 借據 baBBn%_V
certified check 保付支票 B*N1)J\5
certified public accountant 會計師 R*:>h8
charges 費用 zw['hqW
charge for remittances 匯水手續費 T]
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charter 營業執照 12a`,~
chartered accountant 會計師 T5
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chattles 動產 CJ*
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check 支票 ,Klv[_x7
che stub 支票存根 |RFBhB/u
closed account 己結清賬戶 4);_f
closing 結算 r/2=
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closing entries 結賬紀錄 z@yTkH_
closing stock 期末存貨
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closing the book 結賬 CmZayV
columnar journal 多欄日記賬 Pg%9hej
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combination 聯合 n:,mo} ?X
commission 佣金
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commodity 商品 gxN>q4z
common stock 普通股 fes s6=k
company 公司 X*QS/\
compensation 賠償 ovdJ[bO
compound interest 複利 Iko]c_W0
consignee 承銷人 yd).}@
consignment 寄銷 h q)1YO
consignor 寄銷人 9@lWI
consolidated balance sheet 合併資產負債表 !R=@Nr>
consolidated profit and loss account 合併損益表 <7M-?g:vj
consolidation 合併 8NWo)y49H
construction cost 營建成本 r- <O'^C
construction revenue 營建收入 G3~`]qf
contract 合同 s_'&_>D
control account 統制賬戶 "j@\a)a
copyright 版權 2yZr!Rb~*
corporation 公司 E5w;75,
cost 成本 %GHGd'KO&
cost accounting 成本會計 qI+2,6
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cost of labour 勞工成本 p+;& Gg54
cost of production 生產成本 `ePC$Ovn
cost of manufacture 製造成本 Nc
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cost of sales 銷貨成本 c+ oi8G
cost price 成本價格 |_V(^b}
credit 貸方 zxbfh/=
credit note 收款通知單 +(W1x
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creditor 債權人 *yu}e)(0
crossed check 橫線支票 9
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current account 往來活期賬戶 \84t\jKR
current asset 流動資產 v1.3gzR
current liability 流動負債 ffZ~r%25{
current profit and loss 本期損益 Y@Uk P+{f=
debit 借方 1~5DIU^
debt 債務 xu2KEwgb
debtor 債務人 #c^V%
deed 契據 x HRSzYn$
deferred assets 遞延資產 S#7YJ7
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deferred liabilities 遞延負債 TSlB.pw%v
delivery 交貨 bMyld&ga
delivery expense 送貨費 nHseA
delivery order 出貨單 [3Pp
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demand draft 即期匯票 ghk=` !yKw
demand note 即期票據 fw%`[(hK
demurrage charge 延期費 &mwd0%4
deposit 存款 /Mqhx_)>A
deposit slip 存款單 .Pb-{!$Ni
depreciation 折舊 ZJ
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direct cost 直接成本 1E+12{~m"i
direct labour 直接人工 l~c[} wv
director 董事 l<6u@,%s
discount 折扣 LeKovt%
discount on purchase 進貨折扣 CXa[%{[n
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