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。 q83~j`ZJ$
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acceptance 承兌 fHd!/%iG
account 賬戶 ;hA7<loY
accountant 會計員 H@MFj>~
accounting 會計 cN WcNMm
accounting system 會計制度 [b.'3a++
accounts payable 應付賬款 T_x+sv=|X!
accounts receivable 應收賬款 0O#B'Uu
accumulated profits 累積利益 Wjr
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adjusting entry ?#123;整記錄 @ 9 {%Kn
adjustment ?#123;整 uR;-eK
administration expense 管理費用 [
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advances 預付 +&7Kk9^
advertising expense 廣告費 !wd
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agency 代理 ],F}}pv
agent 代理人 !p,hy`
agreement 契約 nF<y7XkO
allotments 分配數 #t@x6Vt
allowance 津貼 ^+as\
amalgamation 合併 \$'m^tVU
amortization 攤銷 ,xYsH+ybA
amortized cost 應攤成本 |jk-@ Z*
annuities 年金 8b(1ut{
applied cost 已分配成本 AzW7tp;t=
applied expense 已分配費用 `(,*IK a
applied manufacturing expense 己分配製造費用 }xb_s
apportioned charge 攤派費用 1
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appreciation 漲價 z]c,}Q
article of association 公司章程 a_{io`h3&
assessment 課稅 7wQ+giu
assets 資產 9$+^"ilk
attorney fee 律師費 b6nZ55 h
audit 審計 *IWFeu7y
auditor 審計員 y|6@-:B.
average 平均數 S,9NUt
average cost 平均成本
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bad debt 壞賬 +_X,uvR
balance 餘額 N^\2
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balance sheet 資產負債表 5fu+rU-#
bank account 銀行賬戶 l
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bank balance 銀行結存 \\S/N
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bank charge 銀行手續費 KQ4kZN
bank deposit 銀行存款 5wH54gj
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bank discount 銀行貼現 d&|z=%9xl
bank draft 銀行匯票 .?rbny
bank loan 銀行借款 2.LJp}>
bank overdraft 銀行透支 s:+HRJD|
bankers acceptance 銀行承兌 1E5a(
bankruptcy 破產 |rHG%VnBH
bearer 持票人 U!&_mD#
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beneficiary 受益人 K`QOU-M@}
bequest 遺產 r$GPYyHK
bill 票據 9-
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bill of exchange 匯票 1BQ0M{&
bill of lading 提單 &yxNvyA[u
bills discounted 貼現票據 "1XXE3^^
bills payable 應付票據 [1{S
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bills receivable 應收票據 0R HS]cN
board of directors 董事會 gA~20LSt
bonds 債券 8 ]q
bonus 紅利 ic*->-!
book value 賬面價值 d,c8Hs8
bookkeeper 簿記員 4\LZD{
bookkeeping 簿記 Rx6l|'e
branch office general ledger 支店往來賬戶 d/D,P=j"
broker 經紀人 hv+|s(
brought down 接前 lPM3}52Xu
brought forward 接上頁 Ih.rC>)rx
budget 預算 *16<M)7
by-product 副產品 6'xomRpYN
by-product sales 副產品銷售 +|y*}bG
capital 股本 >Z+"`"^o}
capital income 資本收益 U;xu/xDRi
capital outlay 資本支出 X E|B)Q(
capital stock 股本 Q
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capital stock certificate 股票 10wvfRhng
carried down 移後
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carried forward 移下頁 o
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cash 現金 I2f?xJ2/Z
cash account 現金賬戶 #6Jc}g<?g
cash in bank 存銀行現金 XJqTmj3
cash on delivery 交貨收款 v" }WP34
cash on hand 庫存現金 AXwaVLEBQ
cash payment 現金支付 B:4Ka]{YO
cash purchase 現購 7vn%kW=$
cash sale 現沽 <W>++< -
cashier 出?#123;員 W'a(oI
cashiers check 本票 xfjd5J7'
certificate of deposit 存款單折 Hd9XfU
certificate of indebtedness 借據
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certified check 保付支票 $
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certified public accountant 會計師 N]NF\7(
charges 費用 *LANGQ"2(i
charge for remittances 匯水手續費 96d~~2p
charter 營業執照 `@[l\.Vt:
chartered accountant 會計師 xwRhs!`t1
chattles 動產 Cyq?5\ a
check 支票 |0`hE;Kt7
che stub 支票存根 7kKuZW@K-
closed account 己結清賬戶 (n,u|}8Y
closing 結算 8S\RN&T$
closing entries 結賬紀錄 K]c4"JJ
closing stock 期末存貨 0RUi\X4HI
closing the book 結賬 ohUdGO[/
columnar journal 多欄日記賬 {_?rh,9q
combination 聯合
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commission 佣金 Ko6^iI1
commodity 商品 r9#
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common stock 普通股 OS-sk!
company 公司 rLU'*}
compensation 賠償 9'?se5\
compound interest 複利 v,=v
consignee 承銷人 `K*b?:0lp
consignment 寄銷 .`jo/,?+O
consignor 寄銷人 Q8T`wd$D#
consolidated balance sheet 合併資產負債表 F.tfgW(A@
consolidated profit and loss account 合併損益表 %Y]=1BRk}
consolidation 合併 +Y}V3(w9X
construction cost 營建成本 ]mQw,S)/"
construction revenue 營建收入 .%}?b~
contract 合同 *wuqa)q2
control account 統制賬戶
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copyright 版權 {%C*{,#+8q
corporation 公司 X&
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cost 成本 {o0qUX>[
cost accounting 成本會計 oc7$H>ET1
cost of labour 勞工成本 K{@3\5<
cost of production 生產成本 u7fK1 ^O
cost of manufacture 製造成本 &$'z
cost of sales 銷貨成本 l.`u5D
cost price 成本價格 %<"}y$J
credit 貸方 ZE?f!ifp
credit note 收款通知單 D f4+^B,1
creditor 債權人 ~
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crossed check 橫線支票 ?WUF!Jk
current account 往來活期賬戶 hA}~es=c
current asset 流動資產 k|vI<:'p,
current liability 流動負債
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current profit and loss 本期損益 mj&57D\fq
debit 借方 Bj Wr5SJ
debt 債務 :XG;ru%i
debtor 債務人 =PkO!M
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deed 契據 zce`\ /:
deferred assets 遞延資產 /AS
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deferred liabilities 遞延負債 Su8|R"qU
delivery 交貨 SJ?6{2^
delivery expense 送貨費 ehNzDr\s
delivery order 出貨單 JhHWu<
demand draft 即期匯票 S0d~.ah30
demand note 即期票據 0Y
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demurrage charge 延期費 +k\Uf*wh
deposit 存款 :~F :/5
deposit slip 存款單 (#D*Pl
depreciation 折舊 vxFTen{-F
direct cost 直接成本 ^T5X)Nu{=C
direct labour 直接人工 h.eM
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director 董事 P>i%7:OMZA
discount 折扣 aE"[5*a
discount on purchase 進貨折扣 bWWXc[O2&(
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