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。 Bv-|#sdxm
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acceptance 承兌 I)7STzlMj.
account 賬戶 {jdtNtw
accountant 會計員 khFr%u ?S
accounting 會計 pUbf]3 t
accounting system 會計制度 N,k PR
accounts payable 應付賬款 *i LlBE
accounts receivable 應收賬款 \tR](, /
accumulated profits 累積利益 ) 0NKL:u
adjusting entry ?#123;整記錄 })#VO-J
adjustment ?#123;整 2IMU &
administration expense 管理費用 7\(m
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advances 預付 $~)BO_;o
advertising expense 廣告費 1M@OBfB8
agency 代理 S7oPdzcU-
agent 代理人 P;~`%,+S
agreement 契約 YkWv*l
allotments 分配數 .M(')$\U
allowance 津貼 @nWhUH%
amalgamation 合併 @6["A'h
amortization 攤銷 9t$#!2z
amortized cost 應攤成本 q|7i6jq\*R
annuities 年金 wPr9N}rf
applied cost 已分配成本 r_R(kns
applied expense 已分配費用 |h^[/
applied manufacturing expense 己分配製造費用 GK6/S_l%D+
apportioned charge 攤派費用 0FN;^hP5|
appreciation 漲價 \NZ(Xk
article of association 公司章程 h D5NX
assessment 課稅 QK~44;LVIJ
assets 資產 S7!+8$2mc_
attorney fee 律師費 ov3
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audit 審計 yP<ngi^s=
auditor 審計員 ]S
average 平均數 ) |t;nK,
average cost 平均成本 DUrfC[jpv
bad debt 壞賬 \p4>onGI
balance 餘額 IL0e:-@!0
balance sheet 資產負債表 4*0C_F@RX
bank account 銀行賬戶 8'sT zB]
bank balance 銀行結存 T 6ihEb$C
bank charge 銀行手續費 8n&Gn%DvX
bank deposit 銀行存款 C4[) yJ
bank discount 銀行貼現 gDN7ly]6M
bank draft 銀行匯票 k2 _i;v
bank loan 銀行借款
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bank overdraft 銀行透支 *VX"_C0Jy=
bankers acceptance 銀行承兌 gPE`mE
bankruptcy 破產 %[cZ,F=
bearer 持票人 &u`]Zn
beneficiary 受益人 #Vy8<Vy&w
bequest 遺產 %~e+H|
bill 票據 /nq\*)S#&
bill of exchange 匯票 @> |3d
bill of lading 提單 :~^_*:
bills discounted 貼現票據 !-veL1r
bills payable 應付票據 s'4O]k`
bills receivable 應收票據 C^IPddw>
board of directors 董事會 Iwx~kvz\_(
bonds 債券 WqO4_;X6/
bonus 紅利 11^.oa+`
book value 賬面價值 #lfW0?Y'
bookkeeper 簿記員 ROhhd.
bookkeeping 簿記 {{r.?m#{
branch office general ledger 支店往來賬戶 A+=K
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broker 經紀人 En9>onJ
brought down 接前 XN^l*Q?3n
brought forward 接上頁 Zxw
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budget 預算 PyoIhe&ep
by-product 副產品 >d3
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by-product sales 副產品銷售 ZX8AB
capital 股本 h/oC9?v
capital income 資本收益 a.z)m}+
capital outlay 資本支出 drQI@sPp
capital stock 股本 ^qY?x7mx1
capital stock certificate 股票 EJW}&e/
carried down 移後 }`pxs
carried forward 移下頁 fi~jT"_CI
cash 現金 p:NIRs
cash account 現金賬戶 uXo uN$&
cash in bank 存銀行現金 `N}aV Ns
cash on delivery 交貨收款 /jl/SV+
cash on hand 庫存現金 4%$#
cash payment 現金支付 Fhrj$
cash purchase 現購 ^]NFr*'!
cash sale 現沽 `%/w0,0
cashier 出?#123;員 b%QcB[k[WB
cashiers check 本票 fm0]nT
certificate of deposit 存款單折 z*)kK
certificate of indebtedness 借據 ?j;,:n
certified check 保付支票 n_{az{~
certified public accountant 會計師 /,,IM/(6^
charges 費用 hLr\;Swyp
charge for remittances 匯水手續費 iv
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charter 營業執照 6)veuA3]
chartered accountant 會計師 FL{$9o\@
chattles 動產 K|Xr~\=
check 支票 .(7m[-iF!
che stub 支票存根 ?[=OQ/E
closed account 己結清賬戶 Z,oCkv("n
closing 結算 0VZC7@
closing entries 結賬紀錄 7NRm\%^q
closing stock 期末存貨 ]
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closing the book 結賬 !'#GdRstv
columnar journal 多欄日記賬 CB0p2WS_
combination 聯合 KPAvN M
commission 佣金 K: |-s4=
commodity 商品 \30rF]F`l
common stock 普通股 C~IE_E&Q`
company 公司 s o7.
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compensation 賠償 z?@N+||,.
compound interest 複利 e^}@X[*'#
consignee 承銷人 >9NC2%61S
consignment 寄銷 je`Inn<
consignor 寄銷人 Ig<# {V
consolidated balance sheet 合併資產負債表 Am|)\/K+Z
consolidated profit and loss account 合併損益表 Q*hXFayx
consolidation 合併 uO)vGzt3^x
construction cost 營建成本 _C)\X(;
construction revenue 營建收入 3RF`F
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contract 合同 8O_yZ
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control account 統制賬戶 [$c"}=g[+
copyright 版權 i<(~J4}b
corporation 公司 nkzH}F=<
cost 成本 ~RH)iI
cost accounting 成本會計 ";;!c. !^
cost of labour 勞工成本 (((|vI3 <
cost of production 生產成本 ]_j={0%
cost of manufacture 製造成本 ^zW=s$\Fo
cost of sales 銷貨成本 Vg(M ^2L
cost price 成本價格 Q_Wg4
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credit 貸方 pekNBq
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credit note 收款通知單 -Iis/X
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creditor 債權人 g;Zy3
crossed check 橫線支票 z8XWp[K
current account 往來活期賬戶 "|Kag|(qB
current asset 流動資產 gquvVj1oT
current liability 流動負債 TT n
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current profit and loss 本期損益 ]:;dJc'
debit 借方 &WeN{
debt 債務 wD:2sri
debtor 債務人 ]V)*WP#a
deed 契據 Sx8C<S5r<
deferred assets 遞延資產 Ldj*{t`5
deferred liabilities 遞延負債 M!D6i5k,
delivery 交貨 S503b*pM
delivery expense 送貨費 'Z]wh .]T
delivery order 出貨單 FB:nkUR`
demand draft 即期匯票 d0i|^
demand note 即期票據 Cg|\UKfy$
demurrage charge 延期費 ?\)h2oi!F5
deposit 存款 %WC^aKfY
deposit slip 存款單 h?H|)a<^9
depreciation 折舊 pSI8"GwQ
direct cost 直接成本 :[CEHRc7x
direct labour 直接人工 M ziOpraj
director 董事 z4~p(tl
discount 折扣 Qm=iCZ|E^!
discount on purchase 進貨折扣 jSSEfy>^
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