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。 7>~iS@7GV
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acceptance 承兌 eS.]@E-T
account 賬戶 mY
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accountant 會計員 (,TO|
accounting 會計 $I/p 6
accounting system 會計制度 aLq;a
accounts payable 應付賬款 /<2_K4(-{4
accounts receivable 應收賬款 ]e3nnS1*.
accumulated profits 累積利益 .cabw+&7
adjusting entry ?#123;整記錄 wS^-o
adjustment ?#123;整 e5/_Vga
administration expense 管理費用 a,E;R$[!
advances 預付 @t^2/H
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advertising expense 廣告費 kj#yG"3+
agency 代理 A^Zs?<C-
agent 代理人 .)GVb<w
agreement 契約 2~4C5@SxL
allotments 分配數 oaK~:'
allowance 津貼 #
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amalgamation 合併 l^"G \ZVI
amortization 攤銷 Y5 opZG
amortized cost 應攤成本 FV9RrI2
annuities 年金 Xm-63U`w5
applied cost 已分配成本 I|5OCTu
applied expense 已分配費用 >6dgf`U
applied manufacturing expense 己分配製造費用 4<Y?#bm'
apportioned charge 攤派費用 1_QO>T'
appreciation 漲價 `Q hh{
article of association 公司章程 `WT7w']NT
assessment 課稅 zN:752d^+r
assets 資產 Ygl!fC
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attorney fee 律師費 F)IP~BE-k
audit 審計 9x1Dyz 2?F
auditor 審計員 s^
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average 平均數 1%+^SR72
average cost 平均成本 AK!G#ug
bad debt 壞賬 4jW{IGW
balance 餘額 cjW]Nw
balance sheet 資產負債表 Pm_=
bank account 銀行賬戶 x9e
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bank balance 銀行結存 E*l"uV
bank charge 銀行手續費 Kv7NCpq'
bank deposit 銀行存款 6xe
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bank discount 銀行貼現
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bank draft 銀行匯票
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bank loan 銀行借款 z)B=<4r
bank overdraft 銀行透支 ^PI49iB
bankers acceptance 銀行承兌 24Fx
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bankruptcy 破產 Bz{
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bearer 持票人 3C2>
beneficiary 受益人 WKf~K4BL>
bequest 遺產 ]*|K8&jxl
bill 票據 +=_Pl7?
bill of exchange 匯票 ;GAYcVB
bill of lading 提單 }NXESZYoi
bills discounted 貼現票據 V("1\
bills payable 應付票據 (G VGoh&
bills receivable 應收票據 UPYM~c+}
board of directors 董事會 Ml Z`g,{
bonds 債券 Z:_y,( 1Q
bonus 紅利 t/Fe"T[,V
book value 賬面價值 #<o#kJL
bookkeeper 簿記員 "->:6Oe2
bookkeeping 簿記 %
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branch office general ledger 支店往來賬戶 `{Jb{L@f
broker 經紀人 ob{pQx7
brought down 接前 *`#,^p`j
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brought forward 接上頁 "x)DE,
budget 預算 IoA;q)
by-product 副產品 lu_Gr=#O
by-product sales 副產品銷售 K5SO($
capital 股本 ThxrhQ
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capital income 資本收益 4_<Uk
capital outlay 資本支出 <B`V
capital stock 股本 ShpnFuH
capital stock certificate 股票 >gl.(b25C
carried down 移後 5qy}~dQ
carried forward 移下頁 8; 8}Oq
cash 現金 ja/[PHq"
cash account 現金賬戶 ~|rkt`8p
cash in bank 存銀行現金 %j@FZ
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cash on delivery 交貨收款 C)j)j&
cash on hand 庫存現金 1RA$hW@}
cash payment 現金支付 "tM/`:Qp
cash purchase 現購 {P&^Erx
cash sale 現沽 ^v-'=1ub?
cashier 出?#123;員 #A;Z4jK
cashiers check 本票 ` qTY
certificate of deposit 存款單折 F6p1 VFs
certificate of indebtedness 借據 .TC
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certified check 保付支票 lG9ARRy(=
certified public accountant 會計師 4:$>,D\
charges 費用 Q8?D}h
charge for remittances 匯水手續費 W#j,{&KVn
charter 營業執照 E6:p
chartered accountant 會計師 "N]o5d
chattles 動產 !\1 W*6U8;
check 支票 / JB4 #i7
che stub 支票存根 jm\#($gl=
closed account 己結清賬戶 Q=E@i9c9
closing 結算 pm\X*t}L
closing entries 結賬紀錄 ?LI9F7n
closing stock 期末存貨 $0T"YC%
closing the book 結賬 p'~5[JR:
columnar journal 多欄日記賬 C`wI6!
combination 聯合 D}sGBsOW
commission 佣金 #~;8#!X
commodity 商品 'qAfei']
common stock 普通股 P*`xiTA
company 公司 Cg pT(E\E
compensation 賠償 9Z'eBp
compound interest 複利 +E|ouFI
consignee 承銷人 _~Vz+nT
consignment 寄銷 C+XZDY(=Z
consignor 寄銷人 acQNpT
consolidated balance sheet 合併資產負債表 +f!,K
consolidated profit and loss account 合併損益表 b6&NzUt34V
consolidation 合併 D^55:\4(
construction cost 營建成本 v`^J3A
construction revenue 營建收入 mwH!:f
contract 合同 $?AA"Nz
control account 統制賬戶 JyC&L6[]Z
copyright 版權 <0)ud)~u
corporation 公司 ?K {1S
cost 成本 '%C.([
cost accounting 成本會計 7CM03R[P
cost of labour 勞工成本 E5G"QnxR>N
cost of production 生產成本 (M,VwwN
cost of manufacture 製造成本 Fx5d@WNa>
cost of sales 銷貨成本 ih |Ky+ !
cost price 成本價格 Uy5 !H1u
credit 貸方 < iI6@X>
credit note 收款通知單 w/5^R
creditor 債權人 @B[Cc`IN"
crossed check 橫線支票 puN=OX}C
current account 往來活期賬戶 u#WTh%/
current asset 流動資產 C_cs(}wi
current liability 流動負債 @[tV_Z%,b
current profit and loss 本期損益 5;8B!%b
debit 借方 )kKmgtj
debt 債務 cO+Xzd;838
debtor 債務人 _iJXp0g
deed 契據 &4&
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deferred assets 遞延資產 s%[GQQ-N
deferred liabilities 遞延負債 l@rwf$-
delivery 交貨 igBrmaY'
delivery expense 送貨費 !{tiTA
delivery order 出貨單 F] ?@X
demand draft 即期匯票 q%k(M[
demand note 即期票據 a,*p_:~i
demurrage charge 延期費 |W*@}D
deposit 存款 bro
deposit slip 存款單 w&yGYHg
depreciation 折舊 cPsn]
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direct cost 直接成本 dMs||&|&
direct labour 直接人工 @ Rx6 >52>
director 董事 q7f;ZK=f
discount 折扣 DwmU fZp
discount on purchase 進貨折扣 Fiu!!M6
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