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。 P u}PE-b
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acceptance 承兌 w69G6G(
account 賬戶 .p'\@
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accountant 會計員 R+Rb[,m
accounting 會計 xw3A |Aj?r
accounting system 會計制度 6W'2w?qj?4
accounts payable 應付賬款 hOe$h,E']
accounts receivable 應收賬款 !/Wv\qm
accumulated profits 累積利益 }b>e
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adjusting entry ?#123;整記錄 ^3nB2G.ax
adjustment ?#123;整 {
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administration expense 管理費用 u73/#!(1=H
advances 預付 h=_h,?_
advertising expense 廣告費 u]<`y6=&C
agency 代理 [[Usrb
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agent 代理人 c#pVN](?
agreement 契約 30h1)nQ$h}
allotments 分配數 P#2;1ki>
allowance 津貼 >H?~2O
amalgamation 合併 4OdK@+-8U
amortization 攤銷 HgRfMiC
amortized cost 應攤成本 :LB< z#M
annuities 年金 WhL1OG
applied cost 已分配成本 leEzfbb{'.
applied expense 已分配費用 cx4'rK.
applied manufacturing expense 己分配製造費用 eS"sd^;R
apportioned charge 攤派費用 s`,. &
appreciation 漲價
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article of association 公司章程 "Oy&6rrr
assessment 課稅 =_d-MJy~6
assets 資產 !7anJl
attorney fee 律師費 =Y5*J#
audit 審計 +,}CuF
auditor 審計員 g$S<_$Iey
average 平均數 kN$L8U8f
average cost 平均成本 'p(I!]"uo
bad debt 壞賬 1H,hw
balance 餘額 umc\x"i%
balance sheet 資產負債表 0 }aw9g
bank account 銀行賬戶 Q"H1(kG|
bank balance 銀行結存 +yu^Z*_
bank charge 銀行手續費 f%Bm x{Ttq
bank deposit 銀行存款 (?zZvW8
bank discount 銀行貼現 L QP4#7
bank draft 銀行匯票 6b#J!:?
bank loan 銀行借款 >5-]Ur~
bank overdraft 銀行透支 "G!V?~;
bankers acceptance 銀行承兌 qbdv
bankruptcy 破產 pmi`Er
bearer 持票人 4kQL\Ld#E%
beneficiary 受益人 eVy\)dCsU
bequest 遺產 W>]=0u4
bill 票據 }g[(h=Qi
bill of exchange 匯票 'D;'Pr]
bill of lading 提單 @g'SH:}
bills discounted 貼現票據 a0x/ ?)DO
bills payable 應付票據 cc$+"7/J^c
bills receivable 應收票據 kzb1iBe 6m
board of directors 董事會 %O3 r>o=
bonds 債券 ^!>o5Y)
bonus 紅利 Qws#v}xF
book value 賬面價值 c6)q(zz
bookkeeper 簿記員 K.jm>]'z4;
bookkeeping 簿記 kzLtI w&.
branch office general ledger 支店往來賬戶 lGP'OY"Q
broker 經紀人 =2[U4<d!R
brought down 接前 +Udlt)H
brought forward 接上頁 /h'b,iYVV
budget 預算 g:nU&-x#R
by-product 副產品 (eAh8^)
by-product sales 副產品銷售 6?c(ue iL[
capital 股本 I|?Z.!I|
capital income 資本收益
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capital outlay 資本支出 <U]#722
capital stock 股本 -!]dU`:(X
capital stock certificate 股票 $?u ^hMU=
carried down 移後 (PN!k0Y
carried forward 移下頁 slKL(-D{
cash 現金 !]k $a
cash account 現金賬戶 N;6WfdA-
cash in bank 存銀行現金 OVm
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cash on delivery 交貨收款 hol54)7$3:
cash on hand 庫存現金 =1"8ua
cash payment 現金支付 GlVD!0
cash purchase 現購 i
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cash sale 現沽 3q.O^`y FU
cashier 出?#123;員 \'40u|f
cashiers check 本票 Y
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certificate of deposit 存款單折 O2Mo ~}
certificate of indebtedness 借據 ^KJIT3J(#
certified check 保付支票 O5Xu(q5+
certified public accountant 會計師 vWwnC)5
charges 費用 'L2M
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charge for remittances 匯水手續費 3J{`]v5`
charter 營業執照 {>cO&eiCt
chartered accountant 會計師 mSzBNvci
chattles 動產 SUINV_>7
check 支票 Y ( x_bJ
che stub 支票存根 9 [v=`
closed account 己結清賬戶 =dx!R ,
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closing 結算 t.$3?"60~
closing entries 結賬紀錄 n1m[7s.[&
closing stock 期末存貨 hEi]-N\X
closing the book 結賬 ']Gqa$(YC
columnar journal 多欄日記賬 $,v
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combination 聯合 7yD=~l\Bbs
commission 佣金 n0F.Um
commodity 商品 )uC],CbW{
common stock 普通股 !O6e,l
company 公司 nDuf<mw
compensation 賠償 J(JsfU4
compound interest 複利 )Fx"S.Ok
consignee 承銷人 p4Cw#)BaS
consignment 寄銷 ^u&
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consignor 寄銷人 ,A`d!{]5
consolidated balance sheet 合併資產負債表 {STOWuY
consolidated profit and loss account 合併損益表 0]4kR8R3[
consolidation 合併 qYR
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construction cost 營建成本 }IO<Dq=[
construction revenue 營建收入 k"D6Vyy`
contract 合同 h6<abT@I
control account 統制賬戶 n|2`y?
copyright 版權 m^0r9y,
corporation 公司 lffp\v{w
cost 成本 2+zE|I.
cost accounting 成本會計 <_$]!Z6UR
cost of labour 勞工成本 QEKSbxL\W
cost of production 生產成本 d0Xb?-
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cost of manufacture 製造成本 tvXoF;Yq
cost of sales 銷貨成本 nwswy]e8/
cost price 成本價格 }P(RGKQZ"
credit 貸方 b&[9m\AX`
credit note 收款通知單 ~\kJir
creditor 債權人 %E#OUo[y/
crossed check 橫線支票 CF"$&+ s9
current account 往來活期賬戶 9qN4f8R
current asset 流動資產 A<P3X/i
current liability 流動負債 E
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current profit and loss 本期損益 x2x)y08
debit 借方 w}No ^.I*4
debt 債務 xxkUu6x#
debtor 債務人 JLUG=x(dA
deed 契據 U"$Q$ OFs
deferred assets 遞延資產 W9n0Jv
deferred liabilities 遞延負債 @)s;u}H
delivery 交貨 $*
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delivery expense 送貨費 &7z79#1NS
delivery order 出貨單 IN=pki|.
demand draft 即期匯票 pm$2*!1F(
demand note 即期票據 &7Frg`B&:
demurrage charge 延期費 e~R;
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deposit 存款 3D_Ky Z~M+
deposit slip 存款單 J$6h%Eyo
depreciation 折舊 w}+#w8hu
direct cost 直接成本 <i{O\K]9
direct labour 直接人工 *uHL'Pe;m
director 董事 b ~DtaGh
discount 折扣 \{r-e
discount on purchase 進貨折扣 'F%4[3a$\n
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