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。 E.h*g8bXe
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acceptance 承兌 zLQx%Yg!
account 賬戶 *. t^MP
accountant 會計員 W?&%x(6M
accounting 會計 P \I|,
accounting system 會計制度 5P bW[
accounts payable 應付賬款 4g/dP^
accounts receivable 應收賬款 *~`(RV
accumulated profits 累積利益 :jf3HG
adjusting entry ?#123;整記錄 ?6!LL5a.
adjustment ?#123;整 gGYKEq{j(
administration expense 管理費用 !WlH'y-I
advances 預付 sOY:e/_F
advertising expense 廣告費 Iu{V,U
agency 代理 @ Qe0! (_=
agent 代理人 pH;%ELZ
agreement 契約 hH.G#-JO
allotments 分配數 P?<y%c<
allowance 津貼 }V>T M{
amalgamation 合併 u*R_\*j@
amortization 攤銷 \8tsDG(1 '
amortized cost 應攤成本 #yen8SskB
annuities 年金
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applied cost 已分配成本 qs6aB0ln
applied expense 已分配費用 $G>. \t
applied manufacturing expense 己分配製造費用 \vNU,WO
apportioned charge 攤派費用 %O<BfIZ
appreciation 漲價 1C.VnzRnJ
article of association 公司章程 M|-)GvR$J
assessment 課稅 Kw}'W
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assets 資產 ~&O%N
attorney fee 律師費 =N@t'fOr
audit 審計 :k"]5>(^
auditor 審計員 *Ex|9FCt$
average 平均數 L];b<*d
average cost 平均成本 Ac6=(B
bad debt 壞賬 :Tc^y
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balance 餘額 8L XHk l
balance sheet 資產負債表 <3iMRe
bank account 銀行賬戶 RSds8\tk
bank balance 銀行結存 eyaNs{TV
bank charge 銀行手續費 oU|c.mYe
bank deposit 銀行存款
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bank discount 銀行貼現 $kgVa^
bank draft 銀行匯票 e!`i3KYn"
bank loan 銀行借款 |{;G2G1[
bank overdraft 銀行透支 )"LJ
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bankers acceptance 銀行承兌 wr4:Go`
bankruptcy 破產 ]_Xlq_[/r
bearer 持票人 $(
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beneficiary 受益人 Bx!-"e
bequest 遺產 "b[5]Y{
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bill 票據 @o^Ww
bill of exchange 匯票 wBzC5T%,
bill of lading 提單 67TwPvh
bills discounted 貼現票據 u-TUuP
bills payable 應付票據 DlT{`
bills receivable 應收票據 _wcNgFx
board of directors 董事會 $(9U @N9E
bonds 債券 h![#;>(
bonus 紅利 GfG|&VNlz
book value 賬面價值 !BI;C(,RL
bookkeeper 簿記員 \9d$@V
bookkeeping 簿記 / xQPTT
branch office general ledger 支店往來賬戶 JRFtsio*
broker 經紀人 +V+a4lU14
brought down 接前 bcR_E5x$
brought forward 接上頁 z~Q)/d,Ac
budget 預算
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by-product 副產品 &zs$x?
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by-product sales 副產品銷售 2tLJU Z1
capital 股本 :]c3|J
capital income 資本收益 +RXoi2"-q@
capital outlay 資本支出 aT<q=DO
capital stock 股本 VX/#1StC
capital stock certificate 股票 r/sNrB1U"y
carried down 移後 HThcn1u~^b
carried forward 移下頁 2oU_2P
cash 現金 $N\Ja*g
cash account 現金賬戶 9cgUT@a
cash in bank 存銀行現金
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cash on delivery 交貨收款 l@\FWWQ
cash on hand 庫存現金 s(^mZ
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cash payment 現金支付 .o8t+X'G
cash purchase 現購 KgG4*<
cash sale 現沽 V:2
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cashier 出?#123;員 S$k&vc(0
cashiers check 本票 Wf<LR3
certificate of deposit 存款單折 I|J/F}@p
certificate of indebtedness 借據 OH"XrCX7n
certified check 保付支票 {U1m.30n
certified public accountant 會計師 BD-AI
charges 費用 vj*%Q(E6Pt
charge for remittances 匯水手續費 TKjFp%
charter 營業執照 BC]?0 U
chartered accountant 會計師 U3kyraj
chattles 動產 4sM.C9W
check 支票 h1
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che stub 支票存根 E e]-qN*8
closed account 己結清賬戶 +O5hH8<&b
closing 結算 Q &t<Y^B
closing entries 結賬紀錄 Nluoqoac
closing stock 期末存貨 Ewm9\qmg
closing the book 結賬 Wvqhl
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columnar journal 多欄日記賬 3~\[7I/
combination 聯合 T)CP2U
commission 佣金 Ve=b16H
commodity 商品 1U\z5$V
common stock 普通股 I0a<%;JJW
company 公司 FN;^"H
compensation 賠償 T>GM%^h,7-
compound interest 複利 N<-Gk6`C/
consignee 承銷人 G
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consignment 寄銷 y==CTY@
consignor 寄銷人 |)81Lz
consolidated balance sheet 合併資產負債表 L-\GHu~)
consolidated profit and loss account 合併損益表 X7wKy(g
consolidation 合併 W%)Y#C
construction cost 營建成本 CP{cAzHO
construction revenue 營建收入 $A`VYJtt#
contract 合同
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control account 統制賬戶 ASfaX:ke
copyright 版權 4&f3%eTi
corporation 公司 ;GI&lpKK
cost 成本 LDD|(KLR*.
cost accounting 成本會計 eY\
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cost of labour 勞工成本 MS]r:X6
cost of production 生產成本 gO^gxJ'0t
cost of manufacture 製造成本 4e1Y/
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cost of sales 銷貨成本 ^H'\"9;7
cost price 成本價格 f
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credit 貸方 rbCAnwA2
credit note 收款通知單 wT\49DT"7
creditor 債權人 _l]fkk[T
crossed check 橫線支票 B]$GSEB
current account 往來活期賬戶 g[t [/TV
current asset 流動資產 [mHdG2X
current liability 流動負債 RGU\h[
current profit and loss 本期損益 3 9|MX21k
debit 借方 \G3rX9xG
debt 債務 `#gie$B{
debtor 債務人 -GgA&dh
deed 契據 +U.I( 83F
deferred assets 遞延資產 "Yca%:
deferred liabilities 遞延負債 l \?c}7k
delivery 交貨 #V}IvQl|
delivery expense 送貨費 h=%_Ao<x
delivery order 出貨單 6 _ow%Rx~F
demand draft 即期匯票 !L8#@BjU
demand note 即期票據 9k~8
demurrage charge 延期費 V/;B3t~f
deposit 存款 e,5C8Q`Z
deposit slip 存款單 ->{KVPHe{
depreciation 折舊 BX^tR1
direct cost 直接成本 r)6M!_]AW
direct labour 直接人工 *|E[L^
director 董事 D1mfm.9_r^
discount 折扣 nJLFfXWx
discount on purchase 進貨折扣 -o.:P>/
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