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。 6KV&E8Gn
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acceptance 承兌 kR'!;}s
account 賬戶 ZL-@2ZU{1
accountant 會計員 $H-s(3vq
accounting 會計 <6Br]a60RR
accounting system 會計制度 BPC$ v\a
accounts payable 應付賬款 :JPI#zZun
accounts receivable 應收賬款 kkqrlJO|
accumulated profits 累積利益 uD<*g(R
adjusting entry ?#123;整記錄 WT!%FQ9
adjustment ?#123;整 8;+t.{
administration expense 管理費用 0xH$!?{b
advances 預付 F[Peil+|`
advertising expense 廣告費 %M ~X:A;4
agency 代理 4R^'+hy|?
agent 代理人 D<nTo&m_
agreement 契約 U4Qc$&j>
allotments 分配數 3}XUYF;
allowance 津貼 A4'vJk
amalgamation 合併 Dx iCq(;
amortization 攤銷 Kf(% aDYq
amortized cost 應攤成本 Oq|pd7fcgm
annuities 年金 $yOfqr
applied cost 已分配成本 cC>.`1:
applied expense 已分配費用 !a?o9<V
applied manufacturing expense 己分配製造費用 e}7qZ^
apportioned charge 攤派費用 lOYwYMi
appreciation 漲價 _:=w6jCk
article of association 公司章程 .XS rLb?
assessment 課稅 }1'C!]j
assets 資產 ^${-^w@,%V
attorney fee 律師費 ]%G[<zD,1
audit 審計 -rU *)0PR
auditor 審計員 Rqu;;VI[
average 平均數 AvhmN5O=
average cost 平均成本 {Uu7 @1@n
bad debt 壞賬 zYF'XB]4
balance 餘額 |9}G
balance sheet 資產負債表 %!x\|@C
bank account 銀行賬戶 TB1 1crE
bank balance 銀行結存 Hn:%(Rg=aW
bank charge 銀行手續費 G4ZeO:r
bank deposit 銀行存款 2<U5d`
bank discount 銀行貼現 ?6~RGg
bank draft 銀行匯票 #y2="$V
bank loan 銀行借款 }LQ&AIRN
bank overdraft 銀行透支 v@< "b U
bankers acceptance 銀行承兌 m<r.sq&;
bankruptcy 破產 W0l|E&fj[
bearer 持票人 >m%\SuXq
beneficiary 受益人 82>zu}
bequest 遺產 zn
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bill 票據 b Kv9F@
bill of exchange 匯票 R (4 :_ xc
bill of lading 提單 dht1I`i"B
bills discounted 貼現票據 &eyFApM[Z
bills payable 應付票據 Kkdd }j
bills receivable 應收票據 a\^DthZ!;|
board of directors 董事會 Hd6Qy {,*-
bonds 債券 =suj3.
bonus 紅利 7&OU!gp
book value 賬面價值 O:#t>
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bookkeeper 簿記員 Gz$DsaG
bookkeeping 簿記 wGAN"K:e
branch office general ledger 支店往來賬戶 eDIjcZ
broker 經紀人 d\xh>o
brought down 接前 L}x"U9'C
brought forward 接上頁 LWf+H 4iZ}
budget 預算 ,SS@]9A&
by-product 副產品 h dPKeqg7
by-product sales 副產品銷售 rVFAwbR
capital 股本 e2 Ba@e-
capital income 資本收益 A+NLo[swwu
capital outlay 資本支出
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capital stock 股本 I6h{S}2
capital stock certificate 股票 ]r6,^"
carried down 移後 n%@xnB$ZX
carried forward 移下頁 (9@6M8A
cash 現金 \MX>=
cash account 現金賬戶 ?OlYJ/!z3
cash in bank 存銀行現金 pOGVD
cash on delivery 交貨收款 OZ$u&>916
cash on hand 庫存現金 19&!#z
cash payment 現金支付 0t6s20*q
cash purchase 現購 JzCfs<D
cash sale 現沽 7@|(z:uw
cashier 出?#123;員 B1J+`R3OX
cashiers check 本票 4s.wQ2m
certificate of deposit 存款單折 NuW9.6$Jrf
certificate of indebtedness 借據 \Qz>us=G
certified check 保付支票 >"N \ZC^
certified public accountant 會計師 xlv:+
charges 費用 \d%&_rp
charge for remittances 匯水手續費 %UY=VE\F
charter 營業執照 Fl^.J<Dz
chartered accountant 會計師 HFvhrG
chattles 動產 C`7HC2Is
check 支票 J4xt!RW!
che stub 支票存根 wzT+V,
closed account 己結清賬戶 pA"pt~6
closing 結算 Xq+7l5LP
closing entries 結賬紀錄 $l-j(=Md
closing stock 期末存貨 A&)P_B1|
closing the book 結賬 }a-ikFQ]
columnar journal 多欄日記賬 ^FF{71;
combination 聯合 c;BQ$je}
commission 佣金 !W{|7Es?.
commodity 商品
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common stock 普通股 3zMmpeq
company 公司 qS+'#Sn
compensation 賠償 ;m@>v?zE
compound interest 複利 uWv l<{2
consignee 承銷人 ps_CQh0
consignment 寄銷 kVe}_[{m
consignor 寄銷人 U
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consolidated balance sheet 合併資產負債表 &%C4rAd2
consolidated profit and loss account 合併損益表 J rYpZ.Nh
consolidation 合併 Td
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construction cost 營建成本 mJ !}!~:
construction revenue 營建收入 2gb49y~
contract 合同 /Y|9!{.
control account 統制賬戶 )u'oI_
copyright 版權 a}El!7RO0
corporation 公司 &=K-~!?
cost 成本 6@; w%Ea
cost accounting 成本會計 ex&&7$CXc
cost of labour 勞工成本 hRtnO|Z6
cost of production 生產成本 VDCrFZ!]
cost of manufacture 製造成本 /,$6`V
cost of sales 銷貨成本 {;=+#QK/
cost price 成本價格 %ktU 51o
credit 貸方 6aXsRhQ~
credit note 收款通知單 IgR_p7['.
creditor 債權人 <),FI <~
crossed check 橫線支票 H2p1gb#
current account 往來活期賬戶 64hr|v
current asset 流動資產 W5EB+b49KM
current liability 流動負債 xBR2tDi%
current profit and loss 本期損益 8!S="_
debit 借方 V?0|#=_mE
debt 債務 %fK"g2:
debtor 債務人 L}l
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deed 契據 /vwGSuk._
deferred assets 遞延資產 YmNBtGhT
deferred liabilities 遞延負債 kG@1jMPtQ
delivery 交貨 T[~ak"M
delivery expense 送貨費 on\0i{0l8
delivery order 出貨單 5 S7\m5
demand draft 即期匯票 %l5Uy??Z
demand note 即期票據 }7wQFKME
demurrage charge 延期費 !@p@u;djJ
deposit 存款 r6*0H/*
deposit slip 存款單 )7*Apy==x
depreciation 折舊 xH; 4lw
direct cost 直接成本 s
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direct labour 直接人工 D.)R8X
director 董事 :
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discount 折扣 *~:4&$
discount on purchase 進貨折扣 3:dQN;=
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