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。 !\OX}kHX5
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acceptance 承兌 0xaK"\Q
account 賬戶 PIoBK CJ
accountant 會計員 |eJR3o
accounting 會計 5aXE^.`
accounting system 會計制度 'e$8
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accounts payable 應付賬款 m}>Q#IVZ
accounts receivable 應收賬款 m,}GP^<1i
accumulated profits 累積利益 g;7u-nP
adjusting entry ?#123;整記錄 6.[3N~pq
adjustment ?#123;整
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administration expense 管理費用 zH#urF6<
advances 預付 w02C1oGfx
advertising expense 廣告費 4AF.KX7
agency 代理 L!`PM.:9
agent 代理人 %&s4YD/{
agreement 契約 g'2;///
allotments 分配數 x`2du/
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allowance 津貼 5ci1ce
amalgamation 合併 "{2niBx
amortization 攤銷 Blj<|\igc
amortized cost 應攤成本 8]bLp
annuities 年金 [| N73m,&
applied cost 已分配成本 R D?52\
applied expense 已分配費用 Pa$"c?QUy
applied manufacturing expense 己分配製造費用 #3A|Z=,5
apportioned charge 攤派費用 HXkXDX9&'.
appreciation 漲價 H6/gRv@
article of association 公司章程
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assessment 課稅 ),^pi?
assets 資產 0Fsa&<{6?
attorney fee 律師費 k]2_vk^
audit 審計 10bv%ZX7
auditor 審計員 (Ap?ixrR_
average 平均數 FJT0lC
average cost 平均成本 2zuQeFsK
bad debt 壞賬 &VG
balance 餘額 BKg
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balance sheet 資產負債表 BPVOBL@
bank account 銀行賬戶 OG
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bank balance 銀行結存 7 y$a=+D i
bank charge 銀行手續費 $\M];S=CY
bank deposit 銀行存款 JC;&]S.
bank discount 銀行貼現 ?},RN
bank draft 銀行匯票 k~,
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bank loan 銀行借款 z*9 ke
bank overdraft 銀行透支 vUDMl Z
bankers acceptance 銀行承兌 )CgH|z:=b
bankruptcy 破產 5du xW>D
bearer 持票人 Iv*u#]{t
beneficiary 受益人 0s RcA -9
bequest 遺產 g${k8.TV
bill 票據 t 6lwKK
bill of exchange 匯票 3e1P!^'\
bill of lading 提單 : LT'#Q8
bills discounted 貼現票據 Z#YNL-x
bills payable 應付票據 G^eXJusOv
bills receivable 應收票據 b[:{\!I
board of directors 董事會 &:1q3gDm
bonds 債券 7:<A_OLi
bonus 紅利 {Byh:-e<
book value 賬面價值 ]b:>7_la
bookkeeper 簿記員 8DM! ]L
bookkeeping 簿記 e*U6^Xex
branch office general ledger 支店往來賬戶 H8 xhE~'t
broker 經紀人 9PMIF9
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brought down 接前 \k^ojz J
brought forward 接上頁 V)vik
budget 預算 NFR>[L
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by-product 副產品 P%N)]b<c*
by-product sales 副產品銷售 A~ _2"
capital 股本 ?nWzJ5w3
capital income 資本收益 dlIYzO<
capital outlay 資本支出 M}Xf<:g)
capital stock 股本 |=MhI5gsx
capital stock certificate 股票 e6^}XRyf
carried down 移後 2U(qyC
carried forward 移下頁 "fW
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cash 現金 cLw|[!5:
cash account 現金賬戶 II!~"-WH
cash in bank 存銀行現金 p<,`l)o}~
cash on delivery 交貨收款 .t/@d(R
cash on hand 庫存現金 U3Z-1G~*r
cash payment 現金支付 mrr~ #Bb>
cash purchase 現購 0%4OmLBT
cash sale 現沽 `!AI:c*3p1
cashier 出?#123;員 -Tn%O|#K
cashiers check 本票 Hmnxmgx
certificate of deposit 存款單折 <fV][W
certificate of indebtedness 借據 K<kl2#
certified check 保付支票 ou-uZ"$,c
certified public accountant 會計師 %l6E0[
charges 費用 euVj,m
charge for remittances 匯水手續費 K Hgn
charter 營業執照 +C[g>c}d
chartered accountant 會計師 *>1^q9M
chattles 動產 P,9Pn)M|
check 支票 CPMGsW^
che stub 支票存根 ?_cOU@n
closed account 己結清賬戶 j4+Px
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closing 結算 1X&jlD?
closing entries 結賬紀錄 _A])q
closing stock 期末存貨
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closing the book 結賬 Vzo<ma^
columnar journal 多欄日記賬 t,IOq[Vtk
combination 聯合
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commission 佣金 7D4tuXUq2
commodity 商品 Ak8Y?#"wz
common stock 普通股 aT(
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company 公司 Poa&htxe1
compensation 賠償 C/'w
compound interest 複利 :7mHPe}(
consignee 承銷人 B?- poB&
consignment 寄銷 bLAHVi<.
consignor 寄銷人 HD/!J9&
consolidated balance sheet 合併資產負債表 Pg{1' -
consolidated profit and loss account 合併損益表 N5h9){Mx
consolidation 合併 mt`CQz"_
construction cost 營建成本 ai-rF^ehC
construction revenue 營建收入 ^YropzHZ4E
contract 合同 o:fe`#t
control account 統制賬戶 3 yy5 l!fv
copyright 版權 Q2uV/M1?
corporation 公司 :GO"bsjL
cost 成本 _B&Lyg!J
cost accounting 成本會計 ]JV'z<
cost of labour 勞工成本 /XEW]/4
cost of production 生產成本 7.6L1srV
cost of manufacture 製造成本 e,MsF4'
cost of sales 銷貨成本 -Ou.C7ol
cost price 成本價格 n P]!{J]
credit 貸方 c38XM]Jeq
credit note 收款通知單 #/f~LTE
creditor 債權人 13`Mt1R
crossed check 橫線支票 _]pu"hZz4
current account 往來活期賬戶 ~~ rR< re
current asset 流動資產 +38R#2JV
current liability 流動負債 x|(pmqIH+
current profit and loss 本期損益 ne/JC(
debit 借方 IT&
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debt 債務 n2hV}t9O
debtor 債務人 1{
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deed 契據 P
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deferred assets 遞延資產 UNff&E-
deferred liabilities 遞延負債 kMMgY?
delivery 交貨 -4&
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delivery expense 送貨費 *{!Y_FrL
delivery order 出貨單 >[,
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demand draft 即期匯票 I4{xQI
demand note 即期票據 ]p3f54!
demurrage charge 延期費 C?T\5}h
deposit 存款 f$ xp74hw3
deposit slip 存款單 $t(v `,
depreciation 折舊 ElV!C}g
direct cost 直接成本 ABX%oZ7[|o
direct labour 直接人工 a[(OeVQ5
director 董事 JHt
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discount 折扣 '=n?^EPE3
discount on purchase 進貨折扣 dQ.#8o=
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