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。 Vb!O8xV4;+
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acceptance 承兌 Y:psZ
account 賬戶 _ym"m,,7?
accountant 會計員 ,Dp0fauJ
accounting 會計 qTM%G-
accounting system 會計制度 TH4\HY9qa?
accounts payable 應付賬款 Ge
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accounts receivable 應收賬款 d1]i,C~Y
accumulated profits 累積利益 P!e= b-T
adjusting entry ?#123;整記錄 &|
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adjustment ?#123;整 vHcqEV|P/n
administration expense 管理費用 8lP6-VA
advances 預付 Td
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advertising expense 廣告費 |^( M{
agency 代理 n]y EdL/1
agent 代理人 |cd-!iJX-
agreement 契約 XAuI7e
allotments 分配數 V%NeZ1{ e
allowance 津貼 =a$Oecg?
amalgamation 合併 5=L} \ankn
amortization 攤銷 N3%*7{X
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amortized cost 應攤成本 VkZ.6kV
annuities 年金 {(tHk_q
applied cost 已分配成本 6BAW
applied expense 已分配費用 O0huqF$K
applied manufacturing expense 己分配製造費用 pe.QiMW{8
apportioned charge 攤派費用 x({C(Q'O
appreciation 漲價 *Y6xvib9*
article of association 公司章程 RMP9y$~3pU
assessment 課稅 38IMxd9v
assets 資產 4kl Ao$
attorney fee 律師費 BKI
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audit 審計 f.6~x$:)`E
auditor 審計員 314=1JbL
average 平均數 ub K7B |p
average cost 平均成本 C6
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bad debt 壞賬 {5j66QFoo
balance 餘額 :50b8
balance sheet 資產負債表 ?LP9iY${
bank account 銀行賬戶 1m@^E:w
bank balance 銀行結存 )rm4cW_
bank charge 銀行手續費 G
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bank deposit 銀行存款 /*rhtrS)
bank discount 銀行貼現 L,LNv
bank draft 銀行匯票 6.c^u5;
bank loan 銀行借款 V diJ>d[
bank overdraft 銀行透支 GTl
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bankers acceptance 銀行承兌 GJA`l8`SQ
bankruptcy 破產 ,wAz^cK|
bearer 持票人 Z`Z5sj 4{
beneficiary 受益人
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bequest 遺產 v)X\GmW7w
bill 票據 T+IF}4ed
bill of exchange 匯票 A1i!F?X
bill of lading 提單 I)SG wt-
bills discounted 貼現票據 y 1\'(1
bills payable 應付票據 pv,45z0
bills receivable 應收票據 Jkt4@h2Q}
board of directors 董事會 3V<&|
bonds 債券 s!B/WsK
bonus 紅利 y1f:?L-z
book value 賬面價值 I]`-|Q E
bookkeeper 簿記員 7'lZg<z{~j
bookkeeping 簿記 9Ul(GI(
branch office general ledger 支店往來賬戶 jp2Q9Z
broker 經紀人 0JjUA
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brought down 接前 WT\<.Py
brought forward 接上頁 Af(WV>'
budget 預算 z@ 35NZn
by-product 副產品 EHf\L
by-product sales 副產品銷售 >SbK.Q@ei
capital 股本 sW@krBxMv
capital income 資本收益 K`-!uZW:B7
capital outlay 資本支出 /~p+j{0L3W
capital stock 股本 Wr?'$:
capital stock certificate 股票 /RnTQ4
carried down 移後 yYZxLJ='
carried forward 移下頁 OQ&'Dti
cash 現金 ~FU@wV^
cash account 現金賬戶 kFLB> j97
cash in bank 存銀行現金 Vr.Y/3N&'
cash on delivery 交貨收款 G4 _,
cash on hand 庫存現金 ;q>9W,jy
cash payment 現金支付 J @IS\9O
cash purchase 現購 D<$XyP
cash sale 現沽 $A_]:qI2
cashier 出?#123;員 PJ4(}a
cashiers check 本票 q8P.,%
certificate of deposit 存款單折 }iB|sl2J
certificate of indebtedness 借據 ]e?x# <S
certified check 保付支票 _QOZsEe
certified public accountant 會計師 EbNd=Z'J
charges 費用 J Yb}Zw;
charge for remittances 匯水手續費 l! bv^
charter 營業執照 yY).mxRN
chartered accountant 會計師 t<iEj"5
chattles 動產 tz NlJ~E
check 支票 B=f,QU
che stub 支票存根 /# NYi,<{X
closed account 己結清賬戶 nk"NmIf
closing 結算 7r#ymQ
closing entries 結賬紀錄 !A3-0zN!
closing stock 期末存貨
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closing the book 結賬 oPf)be| #
columnar journal 多欄日記賬 nuQ]8- ,
combination 聯合 68fiG
commission 佣金 OWp%v_y]
commodity 商品 HvwYm.$zE
common stock 普通股 )j l8!O7
company 公司 T4/fdORS
compensation 賠償 ^ <`(lyph
compound interest 複利 . 5y"38e
consignee 承銷人 Bh`N[\r
consignment 寄銷 !|w
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consignor 寄銷人 2NGeC0=
consolidated balance sheet 合併資產負債表 ?tdd3ai>
consolidated profit and loss account 合併損益表 `>(W"^
consolidation 合併 eDI=nSo
construction cost 營建成本 /wShUR{
construction revenue 營建收入 .R*!aK
contract 合同 hOv={:
control account 統制賬戶 6DIZ@ oi
copyright 版權 f>o,N{|
corporation 公司 k,F"-K+M
cost 成本 sb_oD{+gW
cost accounting 成本會計 Wm~` ~P
cost of labour 勞工成本 QS.>0i/7l
cost of production 生產成本 }kHdK vZ
cost of manufacture 製造成本 Jq.lT(E8D
cost of sales 銷貨成本 f"u*D,/sS
cost price 成本價格 s'aip5P
credit 貸方 Qp,DL@mp>8
credit note 收款通知單 2aZw[7s
creditor 債權人 Qhi '')Q
crossed check 橫線支票 lASL8O&\
current account 往來活期賬戶 N]EcEM #
current asset 流動資產 -{XRA
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current liability 流動負債 thi1kJ`L
current profit and loss 本期損益 ^mWybPqx
debit 借方 `nXVE+E@
debt 債務 ,C.:;Ime({
debtor 債務人 G0 J4O!3
deed 契據
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deferred assets 遞延資產 *_ Z#O,
deferred liabilities 遞延負債 b !@Sn/
delivery 交貨 6Tw#^;q-
delivery expense 送貨費 ,21 np
delivery order 出貨單 nMfFH[I4
demand draft 即期匯票 V-I(WzR9y
demand note 即期票據 anw}w!@U
demurrage charge 延期費 mffn//QS
deposit 存款 1% F?B-k
deposit slip 存款單 aJL^AG
depreciation 折舊 W!blAkM%i
direct cost 直接成本 uJHu>M}~
direct labour 直接人工 Xv
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director 董事 EpS(o>'
discount 折扣 ,t{,_uPJY
discount on purchase 進貨折扣 M2x["
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