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。 rU?sUm,ch
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acceptance 承兌 n%;wQ^
account 賬戶 b%`^KEvwfo
accountant 會計員 X`km\\*
accounting 會計 Cz=HxU80J
accounting system 會計制度 zfvMH"1
accounts payable 應付賬款 i^j1i
accounts receivable 應收賬款 lSv?!
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accumulated profits 累積利益 M@$}Og
adjusting entry ?#123;整記錄 #<ppiu$
adjustment ?#123;整 &YQ
administration expense 管理費用 :;[pl|}tM
advances 預付 \l^L?69
advertising expense 廣告費 qfp,5@p
agency 代理 ~
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agent 代理人 lej-,HX
agreement 契約 H/8H`9S$
allotments 分配數 :s8^nEK
allowance 津貼 9kmEg$WM
amalgamation 合併 Yud]s~N
amortization 攤銷 JCoDe.
amortized cost 應攤成本 *_G(*yAe(
annuities 年金 IS *-MLi
applied cost 已分配成本 C9^[A4O@X!
applied expense 已分配費用 #+)AIf
applied manufacturing expense 己分配製造費用 >TSPEvWc
apportioned charge 攤派費用 1Rlg%G'
appreciation 漲價
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article of association 公司章程 S/YT
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assessment 課稅 g)7~vm2/,
assets 資產 I9S=VFhZ`
attorney fee 律師費 }Ruj h4*
audit 審計 E(J@A'cX
auditor 審計員 RTN?[`
average 平均數 &L3OP@;
average cost 平均成本 Y~ j.Kt
bad debt 壞賬 *'5)CC
balance 餘額 RL Beti>
balance sheet 資產負債表 <a9<rF =r
bank account 銀行賬戶 B|%(0j8
bank balance 銀行結存 cj
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bank charge 銀行手續費 r)Q/YzXx*
bank deposit 銀行存款 8K: R
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bank discount 銀行貼現 }DH3_M!
bank draft 銀行匯票 uw'>tb@
bank loan 銀行借款 USF9sF0l
bank overdraft 銀行透支 ,;3#}OGg
bankers acceptance 銀行承兌 HgH\2QL3&
bankruptcy 破產 { +d](+$
bearer 持票人 UQq,Xq
beneficiary 受益人 a]
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bequest 遺產 sVdn>$KXk
bill 票據 ;U7o)A;
bill of exchange 匯票 ze* =7
bill of lading 提單 0,1x-
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bills discounted 貼現票據 |
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bills payable 應付票據 )`,||sQ
bills receivable 應收票據 WiDl[l"{9
board of directors 董事會 C\%T|ZDE
bonds 債券 L{;Sc_
bonus 紅利 2jVvK"C
book value 賬面價值 uIy$|N
bookkeeper 簿記員 :'
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bookkeeping 簿記 :[:*kbWN-
branch office general ledger 支店往來賬戶 2M+}o"g
broker 經紀人 `@<~VWe5
brought down 接前 \y(ZeNs
brought forward 接上頁 f`s.|99Y
budget 預算 Y|
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by-product 副產品 $$
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by-product sales 副產品銷售 zv-9z
capital 股本 u?F^gIw
capital income 資本收益 GI<3L K\
capital outlay 資本支出 mP ]a}[
capital stock 股本 Akdx1h,
capital stock certificate 股票 `t>A~.f
carried down 移後 {/|tVc63
carried forward 移下頁 d4m@u$^1B
cash 現金 ZB
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cash account 現金賬戶 S"cim\9xP
cash in bank 存銀行現金 dw-o71(1d
cash on delivery 交貨收款 vn+~P9SHQ
cash on hand 庫存現金 y&W3CW\:
cash payment 現金支付 7Y%Si5
cash purchase 現購 h:AB`E1
cash sale 現沽 ?{;7\1[4
cashier 出?#123;員 ]PlLy:(
cashiers check 本票 nK)hv95i_
certificate of deposit 存款單折 V}MRdt7
certificate of indebtedness 借據 ;d.gVR_V
certified check 保付支票 5^97#;Q;J"
certified public accountant 會計師 zEKVyZd*{
charges 費用 eMLcmZJR
charge for remittances 匯水手續費 }0C v J4
charter 營業執照 5K,=S
chartered accountant 會計師 Fr_6pEH]}
chattles 動產 $!vK#8-&{
check 支票 1d!TU=*
che stub 支票存根 d}2(G2z^
closed account 己結清賬戶 :CsrcT=
closing 結算 cl'wQ1<:
closing entries 結賬紀錄 goOw.~dZ'
closing stock 期末存貨 #0:rBKm,
closing the book 結賬 wzF%R{;
columnar journal 多欄日記賬 n= q7*<l
combination 聯合 `n"PHur
commission 佣金 )SHB1U25{
commodity 商品 cR=o!2O
common stock 普通股 e!ql8wbp
company 公司 d5"rCd[
compensation 賠償 oL7F^34;
compound interest 複利 P
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consignee 承銷人 K8W99:v
consignment 寄銷 tpa<)\7KJ
consignor 寄銷人 C;%1XFzM
consolidated balance sheet 合併資產負債表 C[,&Y&`j
consolidated profit and loss account 合併損益表 \[d~O>k2
consolidation 合併 lf\^!E:
construction cost 營建成本 as(Zb*PdH
construction revenue 營建收入 +`ug?`_
contract 合同 tC5>K9Ed
control account 統制賬戶 L+CPT
copyright 版權 TU*Y?D
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corporation 公司 (K('@W%\?
cost 成本 $|N\(}R
cost accounting 成本會計 4+Jf!ovS=
cost of labour 勞工成本 ? U* `!-
cost of production 生產成本 (3 Z;c_N
cost of manufacture 製造成本 F#~*j
cost of sales 銷貨成本 M }$Td_g
cost price 成本價格 iikMz|:7U
credit 貸方 lHFk~Qp[
credit note 收款通知單 %Iiu#- 'B
creditor 債權人 T_d)1m fl
crossed check 橫線支票 L9]d$ r"
current account 往來活期賬戶 y@r0"cvz9
current asset 流動資產 @p@b6iLpO
current liability 流動負債 2$'bOo
current profit and loss 本期損益 JL[!8NyU
debit 借方 Hp*N%
debt 債務 dU2:H}
debtor 債務人 #8$"84&N.
deed 契據 g""Ep
deferred assets 遞延資產 et/v/Hvw1
deferred liabilities 遞延負債 :%h|i&B
delivery 交貨 M^lP`=sSv
delivery expense 送貨費 j9X|c7|
delivery order 出貨單 {B4.G8%Z
demand draft 即期匯票 O
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demand note 即期票據 G_M8? G0
demurrage charge 延期費 <*9(m
deposit 存款 yY]E~
deposit slip 存款單 Pj_*,L`mZ
depreciation 折舊 5}b)W>3@`
direct cost 直接成本 D^}2ilk!
direct labour 直接人工 q8H nPXV
director 董事 'hFL`F*
discount 折扣 #N;&^El
discount on purchase 進貨折扣 fYW9Zbov-
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