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。 o#/iR]3
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acceptance 承兌 Ypj)6d
account 賬戶 n4y6Ua9m{
accountant 會計員 wkA!Jv%
accounting 會計 0EXNq*=EE
accounting system 會計制度 Qpf]3
accounts payable 應付賬款 8-YrmP2k
accounts receivable 應收賬款 %nF\tVP3]
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 %Oqe7Cx>+
adjustment ?#123;整 #SNI
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administration expense 管理費用 ;tiUOixJ
advances 預付 ~1sl.8tF
advertising expense 廣告費
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agency 代理 =A6O}0z
agent 代理人 UROi.976D
agreement 契約 U-<"i6mg?
allotments 分配數 #)
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allowance 津貼
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amalgamation 合併 F:GKnbY
amortization 攤銷 @A'1D@f#
amortized cost 應攤成本 (`?
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annuities 年金 ^VPl>jTg
applied cost 已分配成本 :9#{p^:o
applied expense 已分配費用 h xJgxM
applied manufacturing expense 己分配製造費用 @ibPL+~-_
apportioned charge 攤派費用
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appreciation 漲價 w{x(YVSH
article of association 公司章程 $OoN/^kv
assessment 課稅 uA`PZ|
assets 資產 ?u!AHSr(
attorney fee 律師費 KXCmCn
audit 審計 BM~niW;k
auditor 審計員 pu*u[n
average 平均數 dU3>h[q
average cost 平均成本 i9U_r._qj;
bad debt 壞賬 u(WQWsN
balance 餘額 pF+wHMhUe
balance sheet 資產負債表 Am0C|(#Xm
bank account 銀行賬戶 v1g5(
bank balance 銀行結存 _k.bGYldk
bank charge 銀行手續費 r;8z"*
bank deposit 銀行存款 a;(zH*/XK
bank discount 銀行貼現 BG0Mj2
bank draft 銀行匯票 X`QW(rq
bank loan 銀行借款 ~7WXjVZ
bank overdraft 銀行透支 '?3z6%
bankers acceptance 銀行承兌 (ul-J4E\O
bankruptcy 破產 qpqz. {\
bearer 持票人 H<7DcwXv
beneficiary 受益人 f<altz_\q
bequest 遺產 nYt\e]3
bill 票據 m{dyVE
bill of exchange 匯票 *oX]=u&
bill of lading 提單 `R52{B#&/
bills discounted 貼現票據 %7d
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bills payable 應付票據 (,c?}TP
bills receivable 應收票據 e0WSHg=6@
board of directors 董事會 6cT~irP
bonds 債券 HmB[oH"x
bonus 紅利 ^H6d;
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book value 賬面價值 VN-#R=D
bookkeeper 簿記員 \"`>-v"h
bookkeeping 簿記 R:BBNzY}f
branch office general ledger 支店往來賬戶 7h#faOP
broker 經紀人 V0
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brought down 接前
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brought forward 接上頁
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budget 預算 K0RYI69_
by-product 副產品 (X_ ,*3Yxk
by-product sales 副產品銷售 eGe[sv"k
capital 股本 A~GtK\=;
capital income 資本收益 2*q:
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capital outlay 資本支出 V*7Z,nA
capital stock 股本 /\a]S:V-j
capital stock certificate 股票 Zjic"E1
carried down 移後 /.kna4k
carried forward 移下頁 $:BK{,\
cash 現金 *(&ClUQQ
cash account 現金賬戶 Tb0;Mbr
cash in bank 存銀行現金 :&0yf;>v
cash on delivery 交貨收款 `KJYm|@ i
cash on hand 庫存現金 J6(
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cash payment 現金支付 v;bP8)mI
cash purchase 現購 cv*Q]F1%
cash sale 現沽 -Xxu/U})%
cashier 出?#123;員 S|q!? /jqj
cashiers check 本票 <.=#EV^i
certificate of deposit 存款單折 Ce5w0&VlS
certificate of indebtedness 借據 /q"d`!h)w
certified check 保付支票 <K#'3&*$s
certified public accountant 會計師 gAr`hXO
charges 費用 yg+IkQDf4U
charge for remittances 匯水手續費 :ONuWNY
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charter 營業執照
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chartered accountant 會計師 [cQ<dVaTX
chattles 動產 `zzKD2y
check 支票 42J';\)oP
che stub 支票存根 ^/ DII`A
closed account 己結清賬戶 +r-dr>&H@
closing 結算 wsJ%*
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closing entries 結賬紀錄 /y9J)lx
closing stock 期末存貨 .qIy7_^
closing the book 結賬 R7B,Q(q2-
columnar journal 多欄日記賬 u3*NO
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combination 聯合 lsB9;I^+x
commission 佣金 x>^3]m
commodity 商品 5&?KW)6 Rz
common stock 普通股 q
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company 公司 ||=[kjG~
compensation 賠償 O@r.>
compound interest 複利 *TM;trfz
consignee 承銷人 eg2U+g4
consignment 寄銷 $W/+nmb)@K
consignor 寄銷人 p]h*6nH>~
consolidated balance sheet 合併資產負債表 KM/U?`6>:
consolidated profit and loss account 合併損益表 z;y^t4
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consolidation 合併 Gin_E&%g
construction cost 營建成本 :>P4L,Da]
construction revenue 營建收入 >d{dZD}
contract 合同 ~&DB!6*
control account 統制賬戶 XVrm3aj(m
copyright 版權 '_.q_Tf-^
corporation 公司 5?5-;H
cost 成本 #*Yi4Cn<
cost accounting 成本會計 U/X|i /
cost of labour 勞工成本 $(@o$%d
cost of production 生產成本 QE45!Zg
cost of manufacture 製造成本 7b&JX'`Mb
cost of sales 銷貨成本 \LdmGv@&
cost price 成本價格 Sa;<B
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credit 貸方 pHen>BA[
credit note 收款通知單 ([,vX"4
creditor 債權人 OU,PO2xX9
crossed check 橫線支票 yV:EK{E
current account 往來活期賬戶 EjR_-8@FK
current asset 流動資產 PPoI>J
current liability 流動負債 n#+%!HTh
current profit and loss 本期損益 L$+d.=]
debit 借方 ~A`&/U
debt 債務 Mw"xm9(Q
debtor 債務人 -?< Ww{
deed 契據 >=-
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deferred assets 遞延資產 cOSxg=~>u
deferred liabilities 遞延負債 Iv$:`7|crX
delivery 交貨 pk-yj~F }
delivery expense 送貨費 jWH{;V&ZV
delivery order 出貨單 A 1T<
demand draft 即期匯票 ixIV=#
demand note 即期票據 Gb(C#,xbK
demurrage charge 延期費 @br@[RpB
deposit 存款 omM&{ }8 g
deposit slip 存款單 b8J@K"
depreciation 折舊 tcBC!
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direct cost 直接成本 .:}.b"%m
direct labour 直接人工 u0m5JD0/
director 董事 "?apgx 6
discount 折扣 |@ikx{W
discount on purchase 進貨折扣 )Y3EQxXa
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