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。 8<T~AU8'*
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acceptance 承兌 T30fp
account 賬戶 ;92xSe"Ww
accountant 會計員 =H23eOS_#
accounting 會計 e(a,nZF.
accounting system 會計制度 YaSBIq{z
accounts payable 應付賬款 g.di3GGi
accounts receivable 應收賬款 @iV-pJ-
accumulated profits 累積利益 $\vNS
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adjusting entry ?#123;整記錄 9O-~Ws ;
adjustment ?#123;整 Y DHP-0?
administration expense 管理費用 ~!2fUewEu
advances 預付
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advertising expense 廣告費 SPdEO3
agency 代理 HBvyX`-
agent 代理人
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agreement 契約 DpA)Vdj
allotments 分配數 CUG"2K9
allowance 津貼 y;fF|t<y
amalgamation 合併 Z]G#:
amortization 攤銷 ;Wy03}K4J
amortized cost 應攤成本 YJHb\Cf.
annuities 年金 &}Wi@;G]2
applied cost 已分配成本 j7Y7&x"
applied expense 已分配費用 =oh%-Sh:
applied manufacturing expense 己分配製造費用 \xggIW.^0
apportioned charge 攤派費用 <y
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appreciation 漲價 WHv6E!^\_
article of association 公司章程 =`|Bof
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assessment 課稅 '{.4~:
assets 資產 WxO+
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attorney fee 律師費 T-STM"~%
audit 審計 o[ks-C>jw
auditor 審計員 -hm/lxyU
average 平均數 gt.F[q3
average cost 平均成本 cMT:Ij];
bad debt 壞賬 }PBL
balance 餘額 ,4'y(X<R
balance sheet 資產負債表 Rzsu 7w
bank account 銀行賬戶 u&S0
bank balance 銀行結存 `i(b%$|^&Z
bank charge 銀行手續費 H<fi,"X^
bank deposit 銀行存款 PPySOkmS3
bank discount 銀行貼現 1Dhe!
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bank draft 銀行匯票 ge?or]T1S
bank loan 銀行借款 Z:AB(c
bank overdraft 銀行透支 9)S3{i6w
bankers acceptance 銀行承兌 1,OkuyXy!>
bankruptcy 破產 %>9L}OAm
bearer 持票人 ~/JS_>e#6P
beneficiary 受益人 '/\*l<
bequest 遺產 -V~Fj~b#
bill 票據 TW(X#T@Z6I
bill of exchange 匯票 .xT{Rz
bill of lading 提單
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bills discounted 貼現票據 V3cKdlu Na
bills payable 應付票據 o^(I+ <el
bills receivable 應收票據 %B#T"=Cx
board of directors 董事會 %{ rb,6
bonds 債券 `p* 43nV
bonus 紅利 LVdR,'lS
book value 賬面價值 '-N5F
bookkeeper 簿記員 O
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bookkeeping 簿記 FCwE/ 2,
branch office general ledger 支店往來賬戶 k=9+"4:
broker 經紀人 GJQ>VI2cY
brought down 接前 s1::\&`za
brought forward 接上頁 >\
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budget 預算 &v;fK$=2C
by-product 副產品 6E1~dK0t
by-product sales 副產品銷售 V0
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capital 股本 JM/\n4ea:
capital income 資本收益 =$y J66e
capital outlay 資本支出 v%2Dz
capital stock 股本 tw
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capital stock certificate 股票 7 qn=W
carried down 移後 z3L=K9)
carried forward 移下頁 t&w.Wc X)
cash 現金 t@MUNW`Q
cash account 現金賬戶 !Z\Gv1
cash in bank 存銀行現金 l8+)Xk>
cash on delivery 交貨收款 wnQy
cash on hand 庫存現金 _fY9u2Y
cash payment 現金支付 XMZ$AeF@
cash purchase 現購 y!x[N!a
cash sale 現沽 i={4rZOD^
cashier 出?#123;員 d(RMD
cashiers check 本票 {t!
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certificate of deposit 存款單折 t$t'{*t(
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certificate of indebtedness 借據 {4/*2IRN9h
certified check 保付支票 |"%OI~^%
certified public accountant 會計師 8O{V#aop
charges 費用 `~VL&o1>
charge for remittances 匯水手續費 TTa3DbFp%
charter 營業執照 [!3cWJCt
chartered accountant 會計師 .XeZjoJ$z
chattles 動產 M,ybj5:6
check 支票 mDv<d =p!
che stub 支票存根 _s0)Dl6K
closed account 己結清賬戶
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closing 結算 8|\ -
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closing entries 結賬紀錄 T@P~A)>yo
closing stock 期末存貨 -Q<OSa='
closing the book 結賬 h~qvd--p0
columnar journal 多欄日記賬 r|u R!=*|?
combination 聯合 wexX|B^u
commission 佣金 z ULHgG
commodity 商品 ONpvx5'#
common stock 普通股 {%k[Z9*tO
company 公司 \/SOpC
compensation 賠償 f9Xa}*
compound interest 複利 baTd;`Pn
consignee 承銷人 "x;FE<I
consignment 寄銷 ft@#[Bkx
consignor 寄銷人 dZ*&3.#D5
consolidated balance sheet 合併資產負債表 8q6Le{G
consolidated profit and loss account 合併損益表 _D{FQRU<YD
consolidation 合併 Hl(W'>*oL
construction cost 營建成本 *>[q*SF
construction revenue 營建收入 xfX|AC
contract 合同 <Pe'&u
control account 統制賬戶 OKau3T]
copyright 版權 u^]Gc p
corporation 公司 +T*??OW@
cost 成本 _PC<Td>nm
cost accounting 成本會計 jg%mWiKwK7
cost of labour 勞工成本 FGc#_4SiL
cost of production 生產成本 m*)jndXY
cost of manufacture 製造成本 izl-GitP
cost of sales 銷貨成本 T 8]*bw
cost price 成本價格 :wRfk*Ly
credit 貸方 !U2<\!_
credit note 收款通知單 %1GKN|7
creditor 債權人 [K4k7$
crossed check 橫線支票 -%>Tjo@Bn
current account 往來活期賬戶 O#J7GbrHO
current asset 流動資產 tp!eF"v=
current liability 流動負債 +G!#
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current profit and loss 本期損益 *'M+oi
debit 借方 zd$iDi($
debt 債務 Ji=`XsV
debtor 債務人 = 4|"<8'
deed 契據 OaoHN& "
deferred assets 遞延資產 YaQ5Z-c
deferred liabilities 遞延負債 8~.8"gQ
delivery 交貨 b 5K"lPr
delivery expense 送貨費 4XiQ8"C
delivery order 出貨單 9Ou}8a?m"
demand draft 即期匯票 1_9Ka
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demand note 即期票據 {H9g&pfv
demurrage charge 延期費 [;-;{
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deposit 存款 '@.Lg0`
deposit slip 存款單 n^qwE
depreciation 折舊 tOk=m'aUK
direct cost 直接成本 I'n}6D.M
direct labour 直接人工 6Qz=g
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director 董事 E"/k"1@
discount 折扣 qn{9vr
discount on purchase 進貨折扣 SjA'<ZX>TM
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