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。 HW#@e kh
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acceptance 承兌 kX:1=+{xg
account 賬戶 EVA&By6_k
accountant 會計員 I
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accounting 會計 V-X Ty
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accounting system 會計制度 %[azMlp<
accounts payable 應付賬款 N%e^2O)
accounts receivable 應收賬款 qG g2 9
accumulated profits 累積利益 A* Pz-z>z
adjusting entry ?#123;整記錄 %,aSD#l`f
adjustment ?#123;整 .0;\cv4}
administration expense 管理費用 \%V !&
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advances 預付 zvdIwV&oT
advertising expense 廣告費 dNov= w
agency 代理 ^<
agent 代理人 ];N/KHeZ
agreement 契約 z92Xc
allotments 分配數 dk]A,TB*2
allowance 津貼
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amalgamation 合併 9JJ6$cLF
amortization 攤銷 X;#Ni}af
amortized cost 應攤成本 ocp
annuities 年金 R9QW%!:,\2
applied cost 已分配成本 -mLu!32I<
applied expense 已分配費用 1|:;~9n<t
applied manufacturing expense 己分配製造費用 c+8 Y|GB
apportioned charge 攤派費用 W2M[w_~QE
appreciation 漲價 $Q,]2/o6n
article of association 公司章程 r@wE?hK
assessment 課稅 -@B6 $XWL
assets 資產 QA)W( 1
attorney fee 律師費 1Oak8 \G
audit 審計 1(%6X*z
auditor 審計員 ejbtdU8N<
average 平均數 BuxU
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average cost 平均成本 mS0;2xU
bad debt 壞賬 t? =V<Yd1
balance 餘額 'GO*6$/
balance sheet 資產負債表 QXEZ?gx
bank account 銀行賬戶 AgUjC
bank balance 銀行結存 l Ttc#
bank charge 銀行手續費 n0%S: (
bank deposit 銀行存款 K
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bank discount 銀行貼現 $v"CQD
bank draft 銀行匯票 1 CV?
bank loan 銀行借款 ,JPDPI/a
bank overdraft 銀行透支 #$!^1yO
bankers acceptance 銀行承兌 _)4zm
bankruptcy 破產 ]+tO
bearer 持票人 k
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beneficiary 受益人 :?i,!0#"
bequest 遺產 RK)ikLgp
bill 票據 + EKp*Vje
bill of exchange 匯票 +8GxX$
bill of lading 提單 (IA:4E}
bills discounted 貼現票據 _p9 _P g8
bills payable 應付票據 r'XWt]B+[
bills receivable 應收票據 _eH@G(W(
board of directors 董事會 /1= x8Sb
bonds 債券 v`:!$U*
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bonus 紅利 {?X +Yw
book value 賬面價值 yWr&G@>G
bookkeeper 簿記員 )5o6*(Y
bookkeeping 簿記 (dV7N
branch office general ledger 支店往來賬戶 5p3:8G7
broker 經紀人 OGq=OW
brought down 接前 <Oy2JjY
brought forward 接上頁 +j$nbU0U
budget 預算 <\d2)Iv
by-product 副產品 ~uB@o KMru
by-product sales 副產品銷售 ww'B!Ml>F
capital 股本 2<V`
capital income 資本收益 f;&XTF5D^
capital outlay 資本支出 #ZHKq7
capital stock 股本 {~ w!
capital stock certificate 股票 :cP u
carried down 移後 x$S~>H<a
carried forward 移下頁 m]{/5L
cash 現金 VwXR,(
cash account 現金賬戶 [:A">eYI
cash in bank 存銀行現金 I Qmlmu
cash on delivery 交貨收款 vJ&35nF&
cash on hand 庫存現金 4~WSIR-
cash payment 現金支付 {%\;'&@z\
cash purchase 現購 a<((\c_8G
cash sale 現沽 ]a:T]x6'
cashier 出?#123;員 n~i^+pD@
cashiers check 本票 +5kQ;D{+
certificate of deposit 存款單折 (F:|tiV+
certificate of indebtedness 借據 -}8r1jQH;
certified check 保付支票 u =(.}
certified public accountant 會計師 SF[Z]|0gs
charges 費用 *2YWvGc
charge for remittances 匯水手續費 ~BBh 4t&
charter 營業執照 \z.p [;'ir
chartered accountant 會計師 .wtYostv
chattles 動產 %@C$xM"
check 支票 HEK?z|Ne
che stub 支票存根
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closed account 己結清賬戶 vgr5j
closing 結算 B5;94YIN
closing entries 結賬紀錄 P rv=f@
closing stock 期末存貨 %r:4'$E7|
closing the book 結賬 =knBwjeD
columnar journal 多欄日記賬 H;FzWcm
combination 聯合 `_J>R
commission 佣金 wFBSux$
commodity 商品 ~6OdwGWV
common stock 普通股 #vPk
XcP
company 公司 v6T<K)S
compensation 賠償 h?GE-
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compound interest 複利 ^)3=WD'!
consignee 承銷人 Maiy d
consignment 寄銷 K-@
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consignor 寄銷人 X8XE_VtP
consolidated balance sheet 合併資產負債表 ;y>}LGG
consolidated profit and loss account 合併損益表 ]\3<UL
consolidation 合併 Jb8%A@Z+
construction cost 營建成本 UXHtmi|_:
construction revenue 營建收入 X(
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contract 合同 ',6d0>4*
control account 統制賬戶 GbC JGqOR
copyright 版權 l!}7GWj
corporation 公司 t & 5s.
cost 成本 H.[(`wi!I
cost accounting 成本會計 ,Fu[o6x<^
cost of labour 勞工成本 mDA1$fj"
cost of production 生產成本 GGGz7_s
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cost of manufacture 製造成本 C3C&hq\%
cost of sales 銷貨成本 D:N\K/p
cost price 成本價格 SFqq(K2u
credit 貸方 Js9
EsN%
credit note 收款通知單 y*I,i*iv
creditor 債權人 )fc+B_
crossed check 橫線支票 IXR%Ig
gJA
current account 往來活期賬戶 1(L
q9hs`
current asset 流動資產 w|ct="MG
current liability 流動負債 $oi8<8Y
current profit and loss 本期損益 OX.g~M
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debit 借方 1]7v3m
debt 債務 DM{Z#b]
debtor 債務人 :)k|Onz
deed 契據 Qgl5Jr.
deferred assets 遞延資產 ESkhCDU
deferred liabilities 遞延負債 kM(,8j
delivery 交貨 0-Wv$o[
delivery expense 送貨費 YA8ZB&]En/
delivery order 出貨單 4/&.N]
demand draft 即期匯票 H$xU
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demand note 即期票據 u9ue>I/
demurrage charge 延期費 ~fz9PoC
deposit 存款 ^=w){]G
deposit slip 存款單 3MHByT%
depreciation 折舊 eXtlqU$
direct cost 直接成本 t\-;n:p
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direct labour 直接人工 stOD5yi
director 董事 d-#yN:}0
discount 折扣 q&: t$tSS
discount on purchase 進貨折扣 nD{{/_"'
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