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。 ujNt(7Cz
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acceptance 承兌 !
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account 賬戶 Xi*SDy
accountant 會計員 ~W/}:;
accounting 會計 z,os
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accounting system 會計制度 V!}L<cN
accounts payable 應付賬款 r)%4-XeV
accounts receivable 應收賬款 @ p"NJx"
accumulated profits 累積利益 ;_wMWl0F
adjusting entry ?#123;整記錄 wz)m{:b<
adjustment ?#123;整 |H<|{{E
administration expense 管理費用 Rgs3A)[`d/
advances 預付 mf#fA2[
advertising expense 廣告費 i~ROQMN1
agency 代理 % M+s{ l
agent 代理人 >5df@
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agreement 契約 |M]sk?"^
allotments 分配數 ^U"
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allowance 津貼 _4~k3%w\`l
amalgamation 合併 frk7^5
amortization 攤銷 fyGCfM
amortized cost 應攤成本 I S.F
annuities 年金 69?I?,7
applied cost 已分配成本 ^]KIgGv\
applied expense 已分配費用 D@2Ya/c
applied manufacturing expense 己分配製造費用 ]C+eJ0"A
apportioned charge 攤派費用 nO-d"S*
appreciation 漲價 AK%=DVkM
article of association 公司章程 =tLU]
assessment 課稅 ~igRg~k:/
assets 資產 M3)v-
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attorney fee 律師費 jDFp31_
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audit 審計 uFMs^^#
auditor 審計員 Z<w,UvJa
average 平均數 rK*hTjVn
average cost 平均成本 S|s3}]g9
bad debt 壞賬 }#YIl@E
balance 餘額 l85O-g}M
balance sheet 資產負債表 $Gr4sh!cE
bank account 銀行賬戶 #^"hqNwA
bank balance 銀行結存 s_x=^S3~LO
bank charge 銀行手續費 D[+|^,^>
bank deposit 銀行存款 cF-Jc}h
bank discount 銀行貼現 aS3P(s L
bank draft 銀行匯票 #}nBS-+
bank loan 銀行借款 LqMe'z
bank overdraft 銀行透支 iJ5e1R8tN
bankers acceptance 銀行承兌 :t_}_!~
bankruptcy 破產 ?<-wHj)
bearer 持票人 $z~jnc
beneficiary 受益人 i%#th'C!P
bequest 遺產 o:p{^D@#k
bill 票據 ftDVxKDE?S
bill of exchange 匯票 ]Fb8.q5(Y
bill of lading 提單 r[Z g 2
bills discounted 貼現票據 fp`U?S6
bills payable 應付票據 k?!TjBKm
bills receivable 應收票據 hnH)Jy;>
board of directors 董事會 -i| /JH
bonds 債券 bEBZ!ghU
bonus 紅利 ddGkk@C
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book value 賬面價值 ?*B;514
bookkeeper 簿記員 $%lHj+(
bookkeeping 簿記 l6r%nHP@
branch office general ledger 支店往來賬戶 lr)G:I#|
broker 經紀人 =>E44v
brought down 接前 X20<r?^,,
brought forward 接上頁 M'pY-/.
budget 預算 yYVW"m
by-product 副產品 n=lggBRx
by-product sales 副產品銷售 >b[4
capital 股本 \ x>NB
capital income 資本收益 "j*fVn
capital outlay 資本支出 s|Imz<IE
capital stock 股本 |:`?A3^m#
capital stock certificate 股票 NB~*sP-l&
carried down 移後 s?1-$|*
carried forward 移下頁 0j-F6a*p'1
cash 現金 LR
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cash account 現金賬戶 A- <.#
cash in bank 存銀行現金 MVu[gB
cash on delivery 交貨收款 h8Dtq5t4
cash on hand 庫存現金 s (l+{b &
cash payment 現金支付 V}3~7(
cash purchase 現購 A5(kOtgiT
cash sale 現沽 LIm$Wl1U
cashier 出?#123;員 {EiG23!qV
cashiers check 本票 *J*zml3
certificate of deposit 存款單折 <"j"h=tm}
certificate of indebtedness 借據 55u^u F
certified check 保付支票 bCe[nmE2
certified public accountant 會計師 +'{:zN5m
charges 費用 EX[l0]fj
charge for remittances 匯水手續費 ?w|\7T.?
charter 營業執照 l,~ N~?
chartered accountant 會計師 ;NvhL|R
chattles 動產 ?Mgt5by
check 支票 z^SN#v$
che stub 支票存根 {d{WMq$
closed account 己結清賬戶 (RI>aDGRH
closing 結算 dqK
closing entries 結賬紀錄 btkMY<o7
closing stock 期末存貨 }J4BxBuV8
closing the book 結賬 Ezo" f
columnar journal 多欄日記賬 3oNt]2w/'
combination 聯合 A=l?IC@O
commission 佣金 n^I|}u\
commodity 商品 &El[
common stock 普通股 `s|\"@
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company 公司 d3\l9R{}
compensation 賠償 ]"7El;2z
compound interest 複利 6.(]}?g1f
consignee 承銷人 pB{ f-M:D
consignment 寄銷 C$EFh4
consignor 寄銷人 |x}&wFV
consolidated balance sheet 合併資產負債表 T!O3(
consolidated profit and loss account 合併損益表 RvZryA*vu
consolidation 合併 ZS
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construction cost 營建成本 x Ps&CyI
construction revenue 營建收入 *jqPKK/
contract 合同 hKH
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control account 統制賬戶 q0xE&[C[M
copyright 版權
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corporation 公司 jDkc~Wwa
cost 成本 r>
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cost accounting 成本會計 v6,
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cost of labour 勞工成本 N'q/7jOy
cost of production 生產成本 }9fV[zO
cost of manufacture 製造成本 9Y*Vz QE
cost of sales 銷貨成本 T<_1|eH
cost price 成本價格 ;Ef)7GE@\[
credit 貸方 iJ~iJ'vf
credit note 收款通知單 +HVG5l
creditor 債權人 [Nzg
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crossed check 橫線支票 m'vOFP)'
current account 往來活期賬戶 pRyS8'
current asset 流動資產 6CzvRvA*P
current liability 流動負債 Wg3WE1V
current profit and loss 本期損益 r+WPQ`Ar
debit 借方 3hpz.ISk
debt 債務 Fb`7aFIf
debtor 債務人 qy0_1xT-
deed 契據 d+wNGN
deferred assets 遞延資產 7H@Cy}a
deferred liabilities 遞延負債 N"Nd $4
delivery 交貨 iH -x
delivery expense 送貨費 fn"jYSy
delivery order 出貨單 s(DaPhL6Qm
demand draft 即期匯票 M<me\s)
demand note 即期票據 5=;I|l,
demurrage charge 延期費 ^a0-5
deposit 存款 XVK[p=cIL
deposit slip 存款單 MLDg).5
depreciation 折舊 pJ@DHj2@
direct cost 直接成本 k?*DBXJv
direct labour 直接人工 97=YFK~*
director 董事 Ab|NjY:
discount 折扣 p9bxhnn|
discount on purchase 進貨折扣 'jO-e^qT
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