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。 D4"](RXH
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acceptance 承兌 N ".-]bB
account 賬戶 J-W,^%
accountant 會計員 .2xp.i{
accounting 會計 qdn\8Pn
accounting system 會計制度 \bh3 &Z'.
accounts payable 應付賬款 $Xlyc.8YId
accounts receivable 應收賬款 Cf_Ik
accumulated profits 累積利益 /WDz;,X
adjusting entry ?#123;整記錄 C/P,W>8
adjustment ?#123;整 x*#F|N4~',
administration expense 管理費用 nI4xK
advances 預付 ;z9(
advertising expense 廣告費 {PM)D [$i
agency 代理 F:/R'0
agent 代理人 (u]ajT
agreement 契約 zXB]Bf3TH
allotments 分配數 Q<L.!%vu}
allowance 津貼 Sa&~\!0t
amalgamation 合併 6'Sc=;;:
amortization 攤銷 5L<}u`0J
amortized cost 應攤成本 JH~v e
annuities 年金 b'$j* N
applied cost 已分配成本 A
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applied expense 已分配費用 ^g,[#Rh
applied manufacturing expense 己分配製造費用 F}Bc +i#]
apportioned charge 攤派費用 %iI0JF*Ez
appreciation 漲價 h^P>pI~
article of association 公司章程 fB5Bh;K
assessment 課稅 >GiM?*cC
assets 資產 s,^?|Eo;0
attorney fee 律師費 ^zGgvFf>
audit 審計 g 1\4Jb
auditor 審計員 ->}K- n ),
average 平均數 >taS<.G
average cost 平均成本 Y*``C):K%
bad debt 壞賬 A.vcE
balance 餘額 a4,bP*H
balance sheet 資產負債表 +1p>:cih
bank account 銀行賬戶 w\Q3h`.
bank balance 銀行結存 J
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bank charge 銀行手續費 M[_~7~4
bank deposit 銀行存款 @2
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bank discount 銀行貼現 pFSVSSQRV|
bank draft 銀行匯票 %^"T z,f
bank loan 銀行借款 ) BTJs)E
bank overdraft 銀行透支 v,RLN`CID
bankers acceptance 銀行承兌 d@"eWvnlZ
bankruptcy 破產 kq:,}fc;B
bearer 持票人 )dLESk
beneficiary 受益人 Z`"UT#^SI
bequest 遺產 F|V_iC+
bill 票據 bF'~&<c
bill of exchange 匯票 kTex>1W;
bill of lading 提單 .c"UlOZ&w^
bills discounted 貼現票據 `q e L$`
bills payable 應付票據 ##u+[ !
bills receivable 應收票據 R*TCoEKO
board of directors 董事會 Ii*v(`2b
bonds 債券 n<CJx+U
bonus 紅利 X
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book value 賬面價值 j&fr4t3
bookkeeper 簿記員 %@Ks<"9
bookkeeping 簿記 e=Kv[R'(M
branch office general ledger 支店往來賬戶 5%?La`C9[
broker 經紀人 (eJr-xZ/
brought down 接前 Ht
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brought forward 接上頁 N)
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budget 預算 #X"\:yN
by-product 副產品 V{Idj\~Jh
by-product sales 副產品銷售 dWD,iO_"@
capital 股本 $EviGZFAaR
capital income 資本收益 ^i-%FY_i5}
capital outlay 資本支出 \\hZlCV,
capital stock 股本 }#<Sq57n
capital stock certificate 股票 :c)<B@NqNo
carried down 移後 35RH|ci&
carried forward 移下頁 <4{@g]0RV
cash 現金 *&UVr
cash account 現金賬戶 Z6>:k,-Ot
cash in bank 存銀行現金 =oT@h
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cash on delivery 交貨收款 e^&YQl
cash on hand 庫存現金 UXQ{J5Ox+
cash payment 現金支付 yH#;k:O=
cash purchase 現購 kOdS^-
cash sale 現沽 0BaL!^>
cashier 出?#123;員 i $I|JJJ
cashiers check 本票 87<y
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certificate of deposit 存款單折 z(\H.P#
certificate of indebtedness 借據 xo@N~
certified check 保付支票 bq(*r:`"
certified public accountant 會計師 n"FOCcTIs
charges 費用 (sqS(xIY
charge for remittances 匯水手續費 P< WD_W
charter 營業執照 [0 &Lvx
chartered accountant 會計師 )&R;!#;5
chattles 動產 ?sS'T7r
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check 支票 Plq[Ml9
che stub 支票存根 lC_zSmT
closed account 己結清賬戶 Qgx~'9
closing 結算 X2@o"xU
closing entries 結賬紀錄 Uw&+zJ
closing stock 期末存貨 2O
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closing the book 結賬 t91CxZQ^s
columnar journal 多欄日記賬 !@YYi[Gk
combination 聯合 nr-mf]W&
commission 佣金 cF(9[8c{
commodity 商品 v Q_ B2#U:
common stock 普通股 <BU|?T6~
company 公司 FwW%@Y
compensation 賠償 ]#:xl}'LS
compound interest 複利 @nT8[v
consignee 承銷人 epG;=\f}m`
consignment 寄銷 !k s<VJh
consignor 寄銷人 Y4714
consolidated balance sheet 合併資產負債表 s
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consolidated profit and loss account 合併損益表 +;!w;t
consolidation 合併 F`-[h)e.
construction cost 營建成本 ~o2{Wn["
construction revenue 營建收入 Aj
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contract 合同 l:|Fs=\
control account 統制賬戶 GecXM Aa:2
copyright 版權 ?Jr<gn^D
corporation 公司 M^[jA](a
cost 成本
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cost accounting 成本會計 '~2v/[<`}
cost of labour 勞工成本 -[`W m7en
cost of production 生產成本 KJ#c(yb9zR
cost of manufacture 製造成本 cq=R
cost of sales 銷貨成本 5-3gsy/Mo
cost price 成本價格 $U0(%lIU
credit 貸方 -qEr-[z
credit note 收款通知單 b
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creditor 債權人 3PEs$m9e
crossed check 橫線支票 N-Z 9
current account 往來活期賬戶 2k
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current asset 流動資產 U^YPL,m1
current liability 流動負債 d{trO;%#f
current profit and loss 本期損益 mzw*6e2T
debit 借方 6\Z^L1973
debt 債務 co@8w!W
debtor 債務人 jFc{$#g-
deed 契據 s6]f#s5o
deferred assets 遞延資產 Aa Ma9hvT!
deferred liabilities 遞延負債 \mDm*UuG
delivery 交貨 "D/ fB%h`
delivery expense 送貨費 ie,{C
delivery order 出貨單 z7_./ksQ
demand draft 即期匯票 3TtW2h>M
demand note 即期票據 Bx qCV%9o
demurrage charge 延期費 *o#`l H
deposit 存款 ={
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deposit slip 存款單 4<Y?#bm'
depreciation 折舊 2uHp %fv;
direct cost 直接成本 h
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direct labour 直接人工 `WT7w']NT
director 董事 zN:752d^+r
discount 折扣 +W1rm$Q
discount on purchase 進貨折扣 DXGO-]!!0
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