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。 u9~J1s<e
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acceptance 承兌 =0yJ2[R7Do
account 賬戶 yC*B OJS
accountant 會計員 w:+#,,rwzV
accounting 會計 ?bDae%>.d,
accounting system 會計制度 :Aiu!}\
accounts payable 應付賬款 Rw8m5U
accounts receivable 應收賬款 |^{" 2l"j
accumulated profits 累積利益 TN_$E&69I
adjusting entry ?#123;整記錄 V
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adjustment ?#123;整 Z*3}L
administration expense 管理費用 ?^5*[H
advances 預付 zm"g,\.d
advertising expense 廣告費 Y.
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agency 代理 7V``f:#d
agent 代理人 5FKd{V'
agreement 契約 M 7$4KFNp
allotments 分配數 -RDs{c`y%N
allowance 津貼 6+#cyKj
amalgamation 合併 ID+k`nP
amortization 攤銷 I
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amortized cost 應攤成本 rL"k-5>fd
annuities 年金 ^ w1R"qE"m
applied cost 已分配成本 ?{")Wt
applied expense 已分配費用 s\R?@
applied manufacturing expense 己分配製造費用 shZ<j7gqI
apportioned charge 攤派費用 @!O{>`
appreciation 漲價 dF]8>jBOL
article of association 公司章程 Rx-i.Et Z
assessment 課稅 X;>} ;LiK
assets 資產 1e
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attorney fee 律師費 U#
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audit 審計 VbR.tz
auditor 審計員 A@'W $p?5r
average 平均數 >f8,YisH
average cost 平均成本 XjU; oh4:.
bad debt 壞賬 /MtacR
balance 餘額 giJyMd}x
balance sheet 資產負債表 ^4NH.q{
bank account 銀行賬戶 R
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bank balance 銀行結存 $c47cJO)W
bank charge 銀行手續費 X\RTHlw']
bank deposit 銀行存款 *^_!W'T{j
bank discount 銀行貼現 _,~zy9{,
bank draft 銀行匯票 bf(&N-"A
bank loan 銀行借款 e[!>ezaIY
bank overdraft 銀行透支 tn1aH
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bankers acceptance 銀行承兌 3Gv
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bankruptcy 破產 RfRaWbn
bearer 持票人 oFp&j@`k8j
beneficiary 受益人 itvdzPO
bequest 遺產 KZNyp%q
bill 票據 bnQO}G
bill of exchange 匯票 &r%3)Z8Et
bill of lading 提單 UkV] F]
bills discounted 貼現票據
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bills payable 應付票據 ~!kbB4`WK
bills receivable 應收票據
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board of directors 董事會 [K- s\
bonds 債券 &pz8vWCk
bonus 紅利 ZeZwzH)BD
book value 賬面價值 8{u01\0}
bookkeeper 簿記員 ?2;G_P+
bookkeeping 簿記 'h6RZKG T
branch office general ledger 支店往來賬戶 %-CC_R|0$
broker 經紀人 }Jfo(j
brought down 接前 )`^:G3w
brought forward 接上頁 9n7d
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budget 預算 a=dN.OB}F7
by-product 副產品 wQc w#
by-product sales 副產品銷售 r~!lD9R~
capital 股本 DBRJtU!5x
capital income 資本收益 H"l'E9k.&p
capital outlay 資本支出 %Z4=3?5B"9
capital stock 股本 `fyAV@X
capital stock certificate 股票 <~OyV5:6
carried down 移後 y]_DW6W
carried forward 移下頁 L')zuI
cash 現金 |z%,W/Ef
cash account 現金賬戶 n21J7;\/+
cash in bank 存銀行現金 rpmDr7G
cash on delivery 交貨收款 (1^(V)@
cash on hand 庫存現金 Xk$lQMwZ
cash payment 現金支付 9@06]EI_
cash purchase 現購 2}t wt
cash sale 現沽 25L{bcng
cashier 出?#123;員 0"N %Vm
cashiers check 本票 uM8gfY)OI
certificate of deposit 存款單折 Ipe; %as#
certificate of indebtedness 借據 vkK+
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certified check 保付支票 0bE_iu>f'
certified public accountant 會計師 C0RwW??t
charges 費用 :-)[B^0
charge for remittances 匯水手續費 $/H'Dt6x
charter 營業執照 5z_)
chartered accountant 會計師 F@BNSs N=
chattles 動產 jYkx]J%S
check 支票 \<} nn?~n
che stub 支票存根 ~CA+'e%~~
closed account 己結清賬戶 _,^sI%
closing 結算 \w3wh*
closing entries 結賬紀錄
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closing stock 期末存貨 |};~YMH
closing the book 結賬 8~i@7~
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columnar journal 多欄日記賬 1;W>ceN"
combination 聯合 mI# BQE`p6
commission 佣金 ~#@EjQCq
commodity 商品 =%L^!//c
common stock 普通股 nCrNZ&P
company 公司 ( nh!tC
compensation 賠償 C N"c
compound interest 複利 >
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consignee 承銷人 oC
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consignment 寄銷 v09f#t$;5
consignor 寄銷人 Ut+m m\7
consolidated balance sheet 合併資產負債表 TO.NCO\x
consolidated profit and loss account 合併損益表 \&H%k
consolidation 合併 VxCH}&!
construction cost 營建成本 VV
construction revenue 營建收入 Ssj'1[%
contract 合同 H2]I__t/u
control account 統制賬戶 v!,O7XGH~
copyright 版權 M Pt7 /
corporation 公司 (GQy"IuFh
cost 成本 sR6(8
cost accounting 成本會計 `Ao:}
cost of labour 勞工成本 t]x HM
cost of production 生產成本 O v-I2
cost of manufacture 製造成本 PT;$@q8
cost of sales 銷貨成本 R/#*~tPi8
cost price 成本價格 h@J`:KO
credit 貸方 G<-.{Gx)
credit note 收款通知單 vZ08/!n
creditor 債權人 [V2l&ZUni
crossed check 橫線支票 (:\hor%
current account 往來活期賬戶 :.dQY=6I
current asset 流動資產 #xc[)Y,W
current liability 流動負債 c:0$
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current profit and loss 本期損益 ct
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debit 借方 9K49<u0O
debt 債務 a-3~HH
debtor 債務人 BXdT;b"J(
deed 契據 8X%;29tow
deferred assets 遞延資產 R:e:B7O~0
deferred liabilities 遞延負債 "\9@gfsp)
delivery 交貨 4=9F1[
delivery expense 送貨費 sJr$[?
delivery order 出貨單 H.9 J}k1S
demand draft 即期匯票 `drvu?F
demand note 即期票據 )6(mf2&
demurrage charge 延期費 t3M/ThIE
deposit 存款 !-QKh aY
deposit slip 存款單
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depreciation 折舊 Pwq}
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direct cost 直接成本 VY F4q9
direct labour 直接人工 +o/q@&v;Ax
director 董事 NlKnMgt~
discount 折扣 '~@WJKk
discount on purchase 進貨折扣 WV8<gx`Q
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