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。 Ly
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acceptance 承兌 #fN/LO
account 賬戶 XECikld>
accountant 會計員 #'8)u)!
accounting 會計 )vQNiik#
accounting system 會計制度 9cz )f\
accounts payable 應付賬款 g}YToOs
accounts receivable 應收賬款 .*:h9AE7vo
accumulated profits 累積利益 m#;.yR
adjusting entry ?#123;整記錄 T\fudmj&
adjustment ?#123;整 <"A#Eok|4
administration expense 管理費用 6&mWIk^VC
advances 預付 "*t6t4/Q
advertising expense 廣告費
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agency 代理 'QR4~`6I
agent 代理人 F^xaz^=`u
agreement 契約 V_lG
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allotments 分配數 d=F)y~&'
allowance 津貼 RyE_|]I62u
amalgamation 合併 F "!`X#
amortization 攤銷 [NjajA~z>F
amortized cost 應攤成本 w a2~C [
annuities 年金 \QiqcD9Y
applied cost 已分配成本 4rm87/u*0
applied expense 已分配費用 QY=QQG
applied manufacturing expense 己分配製造費用 'f8
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apportioned charge 攤派費用 {o {#]fbO%
appreciation 漲價 &*jixqzvn
article of association 公司章程 N" ; ^S
assessment 課稅 :/~_sJt C
assets 資產 [d\#[l_
attorney fee 律師費 .jCk#@+
audit 審計 [&Lxz~W][
auditor 審計員 D"'#one
average 平均數 [RW,{A
average cost 平均成本 eiOi3q
bad debt 壞賬 @
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balance 餘額 [XxA.S)x3
balance sheet 資產負債表 ^&HI+M
bank account 銀行賬戶 .N&QW
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bank balance 銀行結存 w2'
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bank charge 銀行手續費 H&9wS
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bank deposit 銀行存款 a9L0f BRy
bank discount 銀行貼現 |]I#CdO
bank draft 銀行匯票 iKY-;YK
bank loan 銀行借款 bnIf}ut-G
bank overdraft 銀行透支 95VqaR,
bankers acceptance 銀行承兌
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bankruptcy 破產 :%pw`b, =V
bearer 持票人 c'SM>7L
beneficiary 受益人 $*g{[&L|6
bequest 遺產 :3:)E
bill 票據 X9
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bill of exchange 匯票 b\H/-7<
bill of lading 提單 =GLYDV
bills discounted 貼現票據 eUYG96Jw
bills payable 應付票據 \A~4\um
bills receivable 應收票據 k#BU7Exij
board of directors 董事會 2~+'vi
bonds 債券 Gl=@>Dc%
bonus 紅利 |I4D(#w.
book value 賬面價值 9
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bookkeeper 簿記員 -0/=k_q_
bookkeeping 簿記 3huzz<n3
branch office general ledger 支店往來賬戶 e$gaE</
broker 經紀人 bXk:~LE
brought down 接前 WReYF+Uen
brought forward 接上頁 Q^\{Zg)p
budget 預算 m21QN9(i%
by-product 副產品 u)wu=z8
by-product sales 副產品銷售 VNr!|bp5
capital 股本 V>DXV-%&C
capital income 資本收益 }6F_2S3c
capital outlay 資本支出 <1v{[F_
capital stock 股本 ~y( ,EO
capital stock certificate 股票 ^Jc$BMaVg
carried down 移後 h4B+0
carried forward 移下頁 (8+.#1!*
cash 現金 `1}HWLBX.
cash account 現金賬戶 Z{Lmd`<w`j
cash in bank 存銀行現金 K#%O3RRs
cash on delivery 交貨收款 (v9!g#
cash on hand 庫存現金 }S1Z>Z
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cash payment 現金支付 }mkA Hmu4
cash purchase 現購 *)2x&~T*|
cash sale 現沽 +F#=`+V
cashier 出?#123;員 3^uL`ETm@
cashiers check 本票 R V_MWv
certificate of deposit 存款單折 {b\Y?t^>f
certificate of indebtedness 借據 N4[B:n
certified check 保付支票 sASAsGk<
certified public accountant 會計師 3uB=L7.
charges 費用 ~7F EY0 /
charge for remittances 匯水手續費 My`josJ`Pb
charter 營業執照 gwZ+GA
chartered accountant 會計師 E,"b
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chattles 動產 ^^20vwq
check 支票 %`t]FV^#
che stub 支票存根 NXC~#oG
closed account 己結清賬戶 TPN:cA6[c
closing 結算 D~[N_
closing entries 結賬紀錄 QH~8
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closing stock 期末存貨 GFSlYG
closing the book 結賬 \rB/83[;u
columnar journal 多欄日記賬 zM3H@;}m
combination 聯合 U~JG1#z6
commission 佣金 8Iqk%n~(
commodity 商品 )j)y5_m
common stock 普通股 MZ >0K
company 公司 dT*f-W
compensation 賠償 (9'G
compound interest 複利 a!SR"3 k
consignee 承銷人 %Hh &u
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consignment 寄銷 $A5B{2
consignor 寄銷人 5,G<}cd
consolidated balance sheet 合併資產負債表 S]#=ES'^/
consolidated profit and loss account 合併損益表 `SSP53R(0
consolidation 合併 =l?"=HF
construction cost 營建成本 MfZ}xu
construction revenue 營建收入 4q
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contract 合同 Xm
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control account 統制賬戶 NUxAv= xl
copyright 版權 VygXhh^7\
corporation 公司 &j
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cost 成本 ps{&WT3a
cost accounting 成本會計 ||"":K
cost of labour 勞工成本 l72
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cost of production 生產成本 'w |s*5
cost of manufacture 製造成本 lhW#IiX
cost of sales 銷貨成本 2yQ;lQ`
cost price 成本價格 }hObtAS
credit 貸方 HC<BGIgL
credit note 收款通知單 7kWZMi
creditor 債權人 Cx1Sh#9
crossed check 橫線支票 o+6^|RP
current account 往來活期賬戶 %
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current asset 流動資產 D;
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current liability 流動負債 D3ZT''
current profit and loss 本期損益 I_Mqh4];
debit 借方 Nsy9
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debt 債務 l,FG:"`Z@
debtor 債務人 9b=^"K
deed 契據 h>`'\qy
deferred assets 遞延資產 [K|>s(Sf*
deferred liabilities 遞延負債 6m;wO r
delivery 交貨 'piF_5(@
delivery expense 送貨費 2=UTH%1D
delivery order 出貨單 *|.yX%"k
demand draft 即期匯票 _,-M8=dL%*
demand note 即期票據 xVwi
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demurrage charge 延期費 EssUyF-jwU
deposit 存款 BR0p0%
deposit slip 存款單 szM=U$jKq
depreciation 折舊 O<H@:W#k
direct cost 直接成本 R~seUW7uv"
direct labour 直接人工 vCH v
director 董事 lG^mW\O
discount 折扣 Fy+7{=?^F
discount on purchase 進貨折扣 d9e H}#OY
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