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。 "Jg.)1Jw
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acceptance 承兌 9&
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account 賬戶 ;FF+u
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accountant 會計員 -o{ x
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accounting 會計 -/0\_z
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accounting system 會計制度 ~UNha/nt
accounts payable 應付賬款 X!'C'3 X
accounts receivable 應收賬款 UL>2gl4s/
accumulated profits 累積利益 n00J21
adjusting entry ?#123;整記錄 la!U
adjustment ?#123;整 w%\{4T~
administration expense 管理費用 %N`_g' r!
advances 預付 3/yt
advertising expense 廣告費 N mxh zjJ
agency 代理 uozq^sy
agent 代理人 M6^
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agreement 契約 y@1QVt04
allotments 分配數 HuU$x;~
allowance 津貼 @o^$/AE?
amalgamation 合併 8TP~=qU
amortization 攤銷 -;&I S
amortized cost 應攤成本 >P\eHR,{-
annuities 年金 jWi~Q o+
applied cost 已分配成本 jX(${j<
applied expense 已分配費用 4\ *:Lc,-
applied manufacturing expense 己分配製造費用 Ldv,(ZV,<
apportioned charge 攤派費用 #W3H;'~/5
appreciation 漲價 r `n|fD.
article of association 公司章程 V+@ }dJS
assessment 課稅 ^,AE;ZT7
assets 資產 gW--[
attorney fee 律師費 0j6b5<Gpc*
audit 審計 1IS1P)4_0
auditor 審計員 I}0? d
average 平均數 ^"54Q^SH
average cost 平均成本 Y&U-d{"
bad debt 壞賬 F --b,,
balance 餘額 wCR! bZ w
balance sheet 資產負債表
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bank account 銀行賬戶 *i:8g(
bank balance 銀行結存 Y;huT
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bank charge 銀行手續費 i$@xb_
bank deposit 銀行存款 @SiV3k
bank discount 銀行貼現 rr1'|
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bank draft 銀行匯票 hif;atO
bank loan 銀行借款 Qj_)^3`e
bank overdraft 銀行透支 L8f+uI
bankers acceptance 銀行承兌 ipp`9 9
bankruptcy 破產 q0Q[]|L
bearer 持票人 ,Ww}x
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beneficiary 受益人 CrL9|78
bequest 遺產 V4ePYud;^
bill 票據 I]+
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bill of exchange 匯票 Y9<[n)>+
bill of lading 提單 FK~wr;[
bills discounted 貼現票據 R.HvqO
bills payable 應付票據 p#]9^oA
bills receivable 應收票據 h@=@
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board of directors 董事會 24? _k]Y
bonds 債券 vfv?Qj
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bonus 紅利 7 =}tJ
book value 賬面價值 DT>`.y%2W
bookkeeper 簿記員 ecz-jZ!
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bookkeeping 簿記 {nUmlP=mS
branch office general ledger 支店往來賬戶 eaDZ^Z
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broker 經紀人 "N=$=Dy>
brought down 接前 IE996
brought forward 接上頁 |gP) lR
budget 預算 &&P9T/Zks
by-product 副產品 A>upT'
by-product sales 副產品銷售 8w:mL^6x
capital 股本 tugIOA
capital income 資本收益 JU^Y27
capital outlay 資本支出 vnQFq
capital stock 股本 fg#e*7Odn
capital stock certificate 股票 #@`
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carried down 移後 cyB+(jLHDs
carried forward 移下頁 ~(XaXu
cash 現金 :'C?uk ?
cash account 現金賬戶 \:1$E[3v
cash in bank 存銀行現金 \-6y#R-B
cash on delivery 交貨收款 6:B,ir
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cash on hand 庫存現金 ciml:"nQ
cash payment 現金支付 yGt[Qvx#
cash purchase 現購 9v*y&V9/
cash sale 現沽 XdV>6<gf{
cashier 出?#123;員 1)
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cashiers check 本票 \ 9V_[xD+
certificate of deposit 存款單折 S$fS|N3]%
certificate of indebtedness 借據 h;+O96V4.
certified check 保付支票 ri59LY y=
certified public accountant 會計師 /N*<Fq7w~
charges 費用 Aqf91
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charge for remittances 匯水手續費 XfVdYmii
charter 營業執照 H@wjZ;R
chartered accountant 會計師 4vG-d)"M2
chattles 動產 gsM$VaF(
check 支票 4To$!=
che stub 支票存根 %gFIu.c
closed account 己結清賬戶 5!Y\STn
closing 結算 1<#D3CXK
closing entries 結賬紀錄 W?4:sLC#3
closing stock 期末存貨 Ji!i}UjD7!
closing the book 結賬 H#hpaP;
columnar journal 多欄日記賬 iz/CC V L
combination 聯合 P}gtJ;
commission 佣金 R,PN?aj
commodity 商品 DeF`#a0E
common stock 普通股 &ot^+uVH
company 公司 LsIZeL^
compensation 賠償 T>|
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compound interest 複利 AhOBbss]q
consignee 承銷人 Vfy@?x=
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consignment 寄銷 13v`rK`7o
consignor 寄銷人 dS 4/spNq
consolidated balance sheet 合併資產負債表 > _sSni
consolidated profit and loss account 合併損益表 {{P 3Z[
consolidation 合併 ;k#_/c
construction cost 營建成本
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construction revenue 營建收入 Z9 ws{8@_
contract 合同 }6%\/d1~ 6
control account 統制賬戶 ]rY9t@
copyright 版權 iH-,l
corporation 公司 iN'T^+um=
cost 成本 2oahQ:
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cost accounting 成本會計 UQh.o
cost of labour 勞工成本 6<S
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cost of production 生產成本 <BBzv-?D
cost of manufacture 製造成本 Wq}6RdY$ZA
cost of sales 銷貨成本 }\8-&VoY#X
cost price 成本價格 ~$4(|Fq/
credit 貸方 ?OnL,y|
credit note 收款通知單 CXoiA"P
creditor 債權人 _7:Bxx4B
crossed check 橫線支票 %4x0^<k~
current account 往來活期賬戶 >T[Y>]
current asset 流動資產 b&h'>(
current liability 流動負債 bV(BwWm
current profit and loss 本期損益 yxpv;v:)=
debit 借方 X!z-J>
debt 債務 wVf 7<@/y
debtor 債務人 BRu}"29
deed 契據 A ?V-Sz#
deferred assets 遞延資產 JiXE {(
deferred liabilities 遞延負債 k^
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delivery 交貨 lbovwj
delivery expense 送貨費 ]-#/wC[$l=
delivery order 出貨單 Il@K8?H@
demand draft 即期匯票 AG vhSd7
demand note 即期票據 Jg'#IM
demurrage charge 延期費 /O.q4p
deposit 存款 _I'k&R
deposit slip 存款單 AtHkz|sl
depreciation 折舊 ip'{@1L
direct cost 直接成本
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direct labour 直接人工 b}Im>n!
director 董事 AdDR<IW
discount 折扣 8irTGA
discount on purchase 進貨折扣 (Lz|o!>
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