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。 0Q%I[f8
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acceptance 承兌 bN*zx)f
account 賬戶 _58&^:/^
accountant 會計員 W*c^(W
accounting 會計 09Oe-Bg
accounting system 會計制度 #!z'R20PH
accounts payable 應付賬款 K(mzt[n(
accounts receivable 應收賬款 f$nZogaQ
accumulated profits 累積利益 i/N6 8
adjusting entry ?#123;整記錄 :)_P7k`>e/
adjustment ?#123;整 yOjTiVQ9
administration expense 管理費用 ^YPw'cZZ&
advances 預付 ({rescQB
advertising expense 廣告費 ng2yZ @$
agency 代理 K
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agent 代理人 #"-w;T%b
agreement 契約 .dBW{|gN
allotments 分配數 Z;U\h2TY
allowance 津貼 1p>&j%dk
amalgamation 合併 Th])jQ*
amortization 攤銷 +]Bx4r?p
amortized cost 應攤成本 o AS 'Z|
annuities 年金 nRZ T~S4
applied cost 已分配成本 wd:SBU~f5*
applied expense 已分配費用 ,J-YfL^x6*
applied manufacturing expense 己分配製造費用 ``?Z97rH
apportioned charge 攤派費用 wCr+/"t
appreciation 漲價 fwyz|>H_Y(
article of association 公司章程 C"}]P
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assessment 課稅 ~f2-%~
assets 資產 =dC5q{
attorney fee 律師費 0.Nik^~
audit 審計 `_e 1LEH
auditor 審計員 EJrQ9"x&n
average 平均數 z 2V_nkI
average cost 平均成本 V,9UOC,Gn
bad debt 壞賬 @h\u}Ee
balance 餘額 \h/aD1&g
balance sheet 資產負債表 _{gRCR)
bank account 銀行賬戶 I'uRXvEr7
bank balance 銀行結存 7+p=4i^@Zs
bank charge 銀行手續費 _EZrZB
bank deposit 銀行存款 s2+s1%^Ll
bank discount 銀行貼現 Jqi^Z*PuX
bank draft 銀行匯票 Q[F$6m%o
bank loan 銀行借款 HQ8;d9cGir
bank overdraft 銀行透支 4[]4KKO3Q2
bankers acceptance 銀行承兌 ;lo!o9`<
bankruptcy 破產 T%:W6fH7
bearer 持票人 4~{q=-]V
beneficiary 受益人 ;i&'va$
bequest 遺產 gTP0:
bill 票據 :-.bXOB(
bill of exchange 匯票 H]W59-{a
bill of lading 提單 [<{+tAdn)
bills discounted 貼現票據 ZA4vQDW
bills payable 應付票據 D7x"P-ie
bills receivable 應收票據 ygp NMq#?X
board of directors 董事會 -i?-Xj#%
bonds 債券 6d3-GMUQ
bonus 紅利 oW/ #/;|`
book value 賬面價值 %,*{hhfu
bookkeeper 簿記員 p[%FH?
bookkeeping 簿記 :AB$d~${M>
branch office general ledger 支店往來賬戶 Dos`lh
broker 經紀人 B
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brought down 接前 Ik4U+'z6
brought forward 接上頁 toCT5E_0=
budget 預算 RI_3X5.KQ
by-product 副產品 *7o(
by-product sales 副產品銷售 +O@0gl
capital 股本 }A`4ae=
capital income 資本收益 L
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capital outlay 資本支出 +H~
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capital stock 股本 ZK@ENfG
capital stock certificate 股票 u>.qhtm[
carried down 移後 @
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carried forward 移下頁 5l"v:Px
cash 現金 _ZfJfd~
cash account 現金賬戶 >h7qI-
cash in bank 存銀行現金 RscU=oaKi
cash on delivery 交貨收款 =)3tVH&
cash on hand 庫存現金 <x),HTJ
cash payment 現金支付 +mN]VO*y
cash purchase 現購 #yv_Eb02
cash sale 現沽 Vn6 g(:\w
cashier 出?#123;員 +idj,J|
cashiers check 本票 >8nRP%r[5,
certificate of deposit 存款單折 bi bjFg
certificate of indebtedness 借據 !(soMv
certified check 保付支票 y#Ao6Od6
certified public accountant 會計師 iC`K$LY4W
charges 費用 <o";?^0Q
charge for remittances 匯水手續費 COa"zg
charter 營業執照 0BM3:]=wr
chartered accountant 會計師 7N/v
chattles 動產 &!#a^d+` 0
check 支票 g,!6,v@
che stub 支票存根 ?j{LE-(
closed account 己結清賬戶 mh"&KX86W
closing 結算 ^xO
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closing entries 結賬紀錄 #AzZ4<;7
closing stock 期末存貨 eEIa=MB*
closing the book 結賬 ;aip1Df
columnar journal 多欄日記賬 d([NU;
combination 聯合 Bg*Oj)NM
commission 佣金 1O0o18'
commodity 商品
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common stock 普通股 hGx)X64Mw
company 公司 t%wC~1
compensation 賠償 3eqnc),Z
compound interest 複利 7c9-MP)
consignee 承銷人 |~Hlv^6H
consignment 寄銷 pzP~,cdf
consignor 寄銷人 Y=l91dxGI
consolidated balance sheet 合併資產負債表 -gl7mO *
consolidated profit and loss account 合併損益表 cWSiJr):r
consolidation 合併 GQOz\ic
construction cost 營建成本 ^ 9
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construction revenue 營建收入 jemg#GB8
contract 合同 QXnL(z
control account 統制賬戶 PK@hf[YHe
copyright 版權 wIIxs_2Q0c
corporation 公司 JB~79Lsdz
cost 成本 /AX1LYlr
cost accounting 成本會計 :4PK4D s7
cost of labour 勞工成本 j()<.h;'
cost of production 生產成本 (-tF=wR,W
cost of manufacture 製造成本 Q=[AP+
cost of sales 銷貨成本 445}Yw5;9
cost price 成本價格 /pZ]:.A
credit 貸方 b/:&iG;
credit note 收款通知單 IPK.
creditor 債權人 j'#M'W3@
crossed check 橫線支票 Nh7+Vl
current account 往來活期賬戶 KPIc?|o/6
current asset 流動資產 7RQ.oe
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current liability 流動負債 i>w'$ {
current profit and loss 本期損益 T> cvV
debit 借方 ?+)O4?#
debt 債務 h=uwOi6}
debtor 債務人 hiWfVz{~
deed 契據 #E%0 o
deferred assets 遞延資產 A`x_M!m
deferred liabilities 遞延負債 _,Wb`P
delivery 交貨 8{aS$V"
delivery expense 送貨費 ,*SoV~
delivery order 出貨單
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demand draft 即期匯票 pZ?7'+u$L
demand note 即期票據 hm"i\JZ3N
demurrage charge 延期費 rnvKfTpZDU
deposit 存款 kZXsL
deposit slip 存款單 #gzY _)E
depreciation 折舊 y%A!|aBu
direct cost 直接成本 'xi[- -
direct labour 直接人工 Ww&~ZZZ {
director 董事 jEwfa_Q%
discount 折扣 XL
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discount on purchase 進貨折扣 #?/&H;n_8S
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