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。 gjFQDrz(
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acceptance 承兌 ^<uQ9p^B
account 賬戶 baL<|&
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accountant 會計員
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accounting 會計 _^ic@h3'X~
accounting system 會計制度 B-"F67 :
accounts payable 應付賬款 rz2,42H]
accounts receivable 應收賬款 9 g- 8u+&
accumulated profits 累積利益 \hb$v
adjusting entry ?#123;整記錄 jxt]Z3a ~0
adjustment ?#123;整 {*r!oD!'
administration expense 管理費用 <^'IC9D]
advances 預付 LyR<cd$W
advertising expense 廣告費 \:'6_K
agency 代理 fF=tT C
agent 代理人 fY #Y n
agreement 契約 h?}S|>9
allotments 分配數 -)KNsW
allowance 津貼 B[
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amalgamation 合併 J4z&J SY
amortization 攤銷 t]iKU@3
amortized cost 應攤成本 {sj{3I u
annuities 年金 \OWxf
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applied cost 已分配成本 :_nGh]%
applied expense 已分配費用 D0MW~Y6{
applied manufacturing expense 己分配製造費用 ~?)y'?
apportioned charge 攤派費用 ,S@B
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appreciation 漲價 zwP*7u$CH
article of association 公司章程 u6IM~kk>5
assessment 課稅 tK'9%yA\
assets 資產 t("koA=.
attorney fee 律師費 /F''4%S?E
audit 審計
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auditor 審計員 a1[J>
average 平均數 >Rb
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average cost 平均成本 'YYT1H)
bad debt 壞賬 jqTK7b
balance 餘額 #e[r0f?U
balance sheet 資產負債表 9>vB,8
bank account 銀行賬戶 |lu@rN
bank balance 銀行結存 ~x@V"rxGw
bank charge 銀行手續費 E8<,j})*
bank deposit 銀行存款 oYJ<.Yxeb
bank discount 銀行貼現 JS<w43/j
bank draft 銀行匯票 g2rH"3sC
bank loan 銀行借款 |?MD>Pez
bank overdraft 銀行透支 w vI
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bankers acceptance 銀行承兌 [D<(xr&N%
bankruptcy 破產 D5].^*AbZ
bearer 持票人 HzuG- V
beneficiary 受益人 Sco'] ^#(
bequest 遺產 /'_Yct=
bill 票據 6x/o j`_[
bill of exchange 匯票 z8)&ekG
bill of lading 提單 CP$,fj
bills discounted 貼現票據 [(.lfa P
bills payable 應付票據 f}ch1u>
bills receivable 應收票據 s.KfMJ"u[
board of directors 董事會 {!wd5C@
bonds 債券 6{g&9~V
bonus 紅利 wsc=6/#u
book value 賬面價值 +@7c:CAy(
bookkeeper 簿記員 YdB/s1|G
bookkeeping 簿記 62G%.'7
branch office general ledger 支店往來賬戶 l2wu>Ar7.
broker 經紀人 beV+3HqB8
brought down 接前 Eq=JmO'gHs
brought forward 接上頁 2Qc_TgWF
budget 預算 )oM%
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by-product 副產品 r?pFc3~N
by-product sales 副產品銷售 rsw=a_S
capital 股本 vNZ"x)?
capital income 資本收益 uBC#4cX`D*
capital outlay 資本支出 tn(6T^u
capital stock 股本 T$;BZ=_
capital stock certificate 股票 gl2l%]=\'
carried down 移後 W&3,XFnI_
carried forward 移下頁 ld5+/"$
cash 現金 wNNg"}&P
cash account 現金賬戶 E%Ko[G
cash in bank 存銀行現金 hVJ}EF0
cash on delivery 交貨收款 ^(BE_<~
cash on hand 庫存現金 {7 ](-
cash payment 現金支付 )2u_[Jc=
cash purchase 現購 e. E$Ej]w
cash sale 現沽 tdp>vI!
cashier 出?#123;員 ^.*zBrFx
cashiers check 本票 xsvJjs;=
certificate of deposit 存款單折 ws
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certificate of indebtedness 借據 'c
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certified check 保付支票 6J cXhlB`
certified public accountant 會計師 >J:liB|(
charges 費用 u_o]\D~
charge for remittances 匯水手續費 ogV v 8Xb
charter 營業執照 azRp4~2?
chartered accountant 會計師 ndk~(ex|j
chattles 動產 7$*x&We
check 支票 `+0P0(bn
che stub 支票存根 lcfs
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closed account 己結清賬戶 Ksk[sf?J&
closing 結算 Z8
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closing entries 結賬紀錄 N~?(<DyZR
closing stock 期末存貨 bJynUZ
closing the book 結賬 '
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columnar journal 多欄日記賬 _~2o
combination 聯合 &F*eo`o}6
commission 佣金 T]\'D&P~D
commodity 商品 V%`\x\Xat
common stock 普通股 3wPUP+)c7
company 公司 ~Ds3-#mMy
compensation 賠償 dkQP.Tj$i
compound interest 複利 DJ1!Xuu
consignee 承銷人 vSCJ xSt#e
consignment 寄銷 fOP3`G^\
consignor 寄銷人 y3P4]sq
consolidated balance sheet 合併資產負債表 crgVedx~}
consolidated profit and loss account 合併損益表 V~$?]Z %_
consolidation 合併 e=_Ng
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construction cost 營建成本 <EY{goW
construction revenue 營建收入 g?u=n`k]\
contract 合同 Xs~IoU
control account 統制賬戶 I:;umyRH
copyright 版權 ^#4<~zU
corporation 公司
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cost 成本 &WS'Me
cost accounting 成本會計 YmHu8H_Q
cost of labour 勞工成本 `1lGAKv
cost of production 生產成本 NuXII-
cost of manufacture 製造成本 o76{;Bl\O
cost of sales 銷貨成本 m<J:6^H@
cost price 成本價格 \]3[Xw-$
credit 貸方 v"_E0
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credit note 收款通知單 4MCj*ok<
creditor 債權人 *De'4r 2
crossed check 橫線支票 `:Oje
current account 往來活期賬戶 h1$75E?,
current asset 流動資產 X]=8Oa
current liability 流動負債 E=]|v+#~
current profit and loss 本期損益 %{?9#))
debit 借方 E9'
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debt 債務 ,G[Y< ~Hy
debtor 債務人
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deed 契據 OMBH[_
deferred assets 遞延資產 1R7tnR@[u
deferred liabilities 遞延負債 ju1B._48
delivery 交貨 VL|Z+3L
delivery expense 送貨費 X3?RwN:P
delivery order 出貨單 /0XmU@B
demand draft 即期匯票 wR"17z7[]
demand note 即期票據 K{ntl-D&y
demurrage charge 延期費 \p^'[B(O77
deposit 存款 {+EnJ"
deposit slip 存款單 ?}(B8^
depreciation 折舊 bL5u;iy)
direct cost 直接成本 Q(x/&]7=V
direct labour 直接人工 1Vs>G
director 董事 Vd'=Fe;eB
discount 折扣 |OuIQhoE
discount on purchase 進貨折扣 "/%o'Fq
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