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。 w\2[dd
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acceptance 承兌 q3P3euK3
account 賬戶 2.l
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accountant 會計員 R&alq
accounting 會計 <s7{6n')
accounting system 會計制度 25~$qY_
accounts payable 應付賬款 G#*!)#M <
accounts receivable 應收賬款 ntkinbbD
accumulated profits 累積利益 PvB?57wkF
adjusting entry ?#123;整記錄 ]Ns&`Yn{
adjustment ?#123;整 YI|Gpq
administration expense 管理費用 (7wR*vO^
advances 預付 RU>vnDaC
advertising expense 廣告費 0F~9t!
agency 代理 IIR?@/q
agent 代理人 BxT~1SBFq
agreement 契約 IGqmH=-
allotments 分配數 JX/d;N7a
allowance 津貼 &4%J35~
amalgamation 合併 <V8i>LBlz
amortization 攤銷 V_1# 7
amortized cost 應攤成本 & T|-K\*
annuities 年金 pnG8c<
applied cost 已分配成本 t/D
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applied expense 已分配費用 &Egn`QU
applied manufacturing expense 己分配製造費用 J-ZM1HoB
apportioned charge 攤派費用
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appreciation 漲價 @}Z/{Z[@
article of association 公司章程 w:LCm `d
assessment 課稅 s*X\%!l9
assets 資產 w${=dW@K
attorney fee 律師費 bYgYP|@
audit 審計 @/u`7FO$&
auditor 審計員 '_<`dzz
average 平均數 U`Ag|
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average cost 平均成本 ^U?(g0<"
bad debt 壞賬 e ^qnUjMy
balance 餘額 (qP$I:Q4]v
balance sheet 資產負債表 Jqj6L993e
bank account 銀行賬戶 ykeUS
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bank balance 銀行結存 3.H-G~
bank charge 銀行手續費 iHn]yv3
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bank deposit 銀行存款 I7_D $a=
bank discount 銀行貼現 [-gKkOT8E
bank draft 銀行匯票 *;d)'7<
bank loan 銀行借款 vWovR`
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 >PVi 3S
bankruptcy 破產 #dt2'V- ,
bearer 持票人 o5@ jMU;
beneficiary 受益人 |*NrS<"
bequest 遺產 XOwMT,=Z)
bill 票據 .Topg.7W
bill of exchange 匯票 D ` X6'PP
bill of lading 提單 3ky+qoe
bills discounted 貼現票據 kZ}u
bills payable 應付票據 ?t42=nvf
bills receivable 應收票據 c):*R ]=
board of directors 董事會 =eoxT
bonds 債券 yy1r,dw
bonus 紅利 .8!0b iS
book value 賬面價值 n1>nnH]G
bookkeeper 簿記員 }gi'%e
bookkeeping 簿記 \KXEw2S
branch office general ledger 支店往來賬戶 E|;5Z*
broker 經紀人 rM=A"
brought down 接前 =ol][)Bd
brought forward 接上頁 ncr-i!Jjk
budget 預算 ;T+U&U0d|
by-product 副產品 Pc
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by-product sales 副產品銷售 ;_aoM
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capital 股本 RbM~E~$
capital income 資本收益 JW[\"`x!
capital outlay 資本支出 ~&3"Mi&>`
capital stock 股本 %pkq ?9
capital stock certificate 股票 Ux
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carried down 移後 15 11<,
carried forward 移下頁 gt
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cash 現金 R<HZC;x
cash account 現金賬戶 &:#8ol(n5b
cash in bank 存銀行現金 si_HN{
cash on delivery 交貨收款 s)8M? |[`I
cash on hand 庫存現金 $#FlnM<=
cash payment 現金支付 5l/l]
cash purchase 現購 Z*>/@ J}
cash sale 現沽 pQ:PwyU
cashier 出?#123;員 2\\3<
cashiers check 本票 o=#
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certificate of deposit 存款單折
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certificate of indebtedness 借據 )V/lRR&
certified check 保付支票 N pND/
certified public accountant 會計師 b Ne\{k
charges 費用 %N>NOk)
charge for remittances 匯水手續費 3ZlGbP#3w
charter 營業執照 .^IhH|U
chartered accountant 會計師 nSQ}yqM)
chattles 動產 7jH`_58
check 支票 }lTZq|;A
che stub 支票存根 -yQ\3wli`
closed account 己結清賬戶 nCMa$+
closing 結算 tZ
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closing entries 結賬紀錄 51 +M_~
closing stock 期末存貨 )c >B23D
closing the book 結賬 ~)a;59<$
columnar journal 多欄日記賬 n=o'ocdS)
combination 聯合 b\;u9C2y'
commission 佣金 Cm;qDvj+u
commodity 商品 @IY?DO
common stock 普通股 &f<1=2dm
company 公司 i;hc]fYb=K
compensation 賠償 lJzy)ne
compound interest 複利 SslY
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consignee 承銷人 1 j^c
consignment 寄銷 U%t/wq
consignor 寄銷人 }j(2Dl
consolidated balance sheet 合併資產負債表 TBKd|D'H
consolidated profit and loss account 合併損益表 RjGB#AK
consolidation 合併 *Z]WaDw
construction cost 營建成本 C{hcK 1-K
construction revenue 營建收入 j"IM,=
contract 合同 n?LIphc\
control account 統制賬戶 bxdXZB
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copyright 版權 <
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corporation 公司 )ClMw!ZrU
cost 成本 ]AA%
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cost accounting 成本會計 IiK(^
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cost of labour 勞工成本 Az< 9hk
cost of production 生產成本 V9E6W*IE
cost of manufacture 製造成本 ,#bb8+z&p
cost of sales 銷貨成本 d$_q=ywc
cost price 成本價格 `<}V
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credit 貸方 _0W;)v
credit note 收款通知單 .?0>5-SfY
creditor 債權人 H
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crossed check 橫線支票 G4`Ut1g^
current account 往來活期賬戶 ~`\9Q
current asset 流動資產 GX@W"y
current liability 流動負債 Y
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current profit and loss 本期損益 j:e^7|.
debit 借方 .FKJyzL
debt 債務 D=~B7b:
debtor 債務人 ?n
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deed 契據 k?HrD" k"
deferred assets 遞延資產 27a*H1iQ
deferred liabilities 遞延負債 {x|kg;
delivery 交貨 /iU
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delivery expense 送貨費 O*rmD<L$
delivery order 出貨單 "@{4.v^}!
demand draft 即期匯票 wt}%2x} x
demand note 即期票據 IypWVr
demurrage charge 延期費 #A3v]'7B
deposit 存款 d=?Mj]
deposit slip 存款單 :6W^ S/pf
depreciation 折舊 ?]W~ qgA
direct cost 直接成本 _;e!ZZLG
direct labour 直接人工 =a9etF%B
director 董事 g %\$ !b
discount 折扣 |0L=8~M(j
discount on purchase 進貨折扣 |}M0,AS
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