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。 ;]>a7o
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acceptance 承兌 (}
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account 賬戶 RG:_:%@%}
accountant 會計員 TGGbO:s3
accounting 會計 lX64IvG8+o
accounting system 會計制度 bMGXx>x
accounts payable 應付賬款 2 }rYH;Mx
accounts receivable 應收賬款 aSIoq}c(
accumulated profits 累積利益 28>/#I9/]
adjusting entry ?#123;整記錄 Ge1"+:tbJ
adjustment ?#123;整 IHv>V9yiG
administration expense 管理費用 H3+P;2{
advances 預付 K_%gda|l+
advertising expense 廣告費 X'p%K/-m
agency 代理 .V@3zzv\
agent 代理人 9\>{1"a
agreement 契約 y>
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allotments 分配數 GYtp%<<9;
allowance 津貼 Bz?
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amalgamation 合併 7
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amortization 攤銷 0zE(:K
amortized cost 應攤成本 G%>M@nYUE
annuities 年金 ~^l;~&
applied cost 已分配成本 3x)jab
applied expense 已分配費用 /L=Y8tDt
applied manufacturing expense 己分配製造費用 kV4,45r
apportioned charge 攤派費用 +iw4>0pi
appreciation 漲價 0E#?H0<OeG
article of association 公司章程 d$y?py
assessment 課稅 >aT~G!y
assets 資產 {dwlW`{
attorney fee 律師費 5C-XQS1
audit 審計 '
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auditor 審計員 ]{18-=
average 平均數 W4=A
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average cost 平均成本 ))I[@D1b
bad debt 壞賬 aX?
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balance 餘額 \"b'Z2g
balance sheet 資產負債表 nZ[`Yrq)0
bank account 銀行賬戶 9>=S@hVMd
bank balance 銀行結存 ?@ 7Reh\
bank charge 銀行手續費 w,LB
bank deposit 銀行存款
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bank discount 銀行貼現 ,,;vG6^a
bank draft 銀行匯票 "Iacs s0;
bank loan 銀行借款 xXCsJ9]
bank overdraft 銀行透支 ppnl bL^*
bankers acceptance 銀行承兌 c"P:p%\m&u
bankruptcy 破產 [0lO0ik>G
bearer 持票人 E+J +fi
beneficiary 受益人 /]2I%Q
bequest 遺產 XRi37|p
bill 票據 ,%U\@*6=
bill of exchange 匯票 FY
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bill of lading 提單 <(l`zLf4p
bills discounted 貼現票據 C)ic;!$Qhb
bills payable 應付票據 6
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bills receivable 應收票據 s?PB ]Tr
board of directors 董事會 Dlz1"|SF
bonds 債券 K+`deH_d
bonus 紅利 fni7HBV?
book value 賬面價值 )gV @6w
bookkeeper 簿記員 f&
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bookkeeping 簿記 BOv ^L?)*Z
branch office general ledger 支店往來賬戶 ie7P^:T|+
broker 經紀人 .M0pb^M
brought down 接前 T-Yb
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brought forward 接上頁 GjbOc
budget 預算 u24XuSe$
by-product 副產品 $Km~x
by-product sales 副產品銷售 ynJ)6n7a
capital 股本 s` =&l
capital income 資本收益 p,14'HS%@
capital outlay 資本支出 1z_1Hl
capital stock 股本 M6y|;lh''c
capital stock certificate 股票 |{La@X
carried down 移後 5m\)82s
carried forward 移下頁 Qjmo{'d
cash 現金 kNX8y--
cash account 現金賬戶 G$2Pny<!
cash in bank 存銀行現金 =]o2{d
cash on delivery 交貨收款 3*-!0
cash on hand 庫存現金 wpt5'|I
cash payment 現金支付 {Rn*)D9
cash purchase 現購 j9.%(*
cash sale 現沽 g`4WisL1n
cashier 出?#123;員 YTg8Zg-Z
cashiers check 本票 q><wzCnRu~
certificate of deposit 存款單折 'N`x@(
certificate of indebtedness 借據 B.
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certified check 保付支票 B5[As
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certified public accountant 會計師 gi+FL_8CzU
charges 費用 bVr`a*EM
charge for remittances 匯水手續費 seb/rxb
charter 營業執照 /sSM<r]5j
chartered accountant 會計師 3gv?rJV
chattles 動產 t-SZBNb
check 支票 VUD9ZyPw
che stub 支票存根 fONycXM]
closed account 己結清賬戶 n>,? V3ly
closing 結算 4@0Z<8Mo
closing entries 結賬紀錄 .g_^! t
closing stock 期末存貨 *r
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closing the book 結賬 QV
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columnar journal 多欄日記賬 :0p$r
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combination 聯合 ~xcU6@/
commission 佣金 9{%/I
commodity 商品 xPJ@!ks9
common stock 普通股 uCgJF@
company 公司 pv^: G;
compensation 賠償 <&HHo>rl
compound interest 複利 c/%GfB[w0
consignee 承銷人 W+Ou%uv}S
consignment 寄銷 .f|)od[
consignor 寄銷人 1w+)ne_&
consolidated balance sheet 合併資產負債表 =[0|qGzg
consolidated profit and loss account 合併損益表 A2.4#Qb'
consolidation 合併 >^g\s]c[
construction cost 營建成本 mqDI'~T9 u
construction revenue 營建收入 hJ?PV@xy
contract 合同
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control account 統制賬戶 #<es>~0!
copyright 版權 [buLo*C4:
corporation 公司 $&s V.fGu
cost 成本 :bkmm,%O
cost accounting 成本會計 8J~-|<Q6
cost of labour 勞工成本 6Q_ZP#oAV
cost of production 生產成本 vZPBjloT!.
cost of manufacture 製造成本 0J
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cost of sales 銷貨成本 xF*i+'2
cost price 成本價格 0iKAg
credit 貸方 #V
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credit note 收款通知單 k|$?b7)"@
creditor 債權人 6cOlY=
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crossed check 橫線支票 {gzVbZ#
current account 往來活期賬戶 kpMo7n
current asset 流動資產 H% FP!03
current liability 流動負債 Kp19dp}'b
current profit and loss 本期損益 zX6Q7
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debit 借方 EIF
debt 債務 S$46YQ
debtor 債務人 - *qoF(/U
deed 契據 whFJ]
deferred assets 遞延資產 /)sP<WPQ6
deferred liabilities 遞延負債 |3>%(4
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delivery 交貨 }taG/kE62
delivery expense 送貨費 s%G%s,d
delivery order 出貨單 ^OK;s
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demand draft 即期匯票 BCX2C
demand note 即期票據 gOMy8w4>
demurrage charge 延期費 CD4@0Z+
deposit 存款 HE0m#
deposit slip 存款單 ,lVQ-qw5
depreciation 折舊 wM}AWmH
direct cost 直接成本 %zO>]f&
direct labour 直接人工
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director 董事 @S 0mNA
discount 折扣 T/:6Z
discount on purchase 進貨折扣 yi2F#o 'K
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