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。 eLnS1w2
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acceptance 承兌 /R&h#;l
account 賬戶 >0W
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accountant 會計員 p4*L}Q
accounting 會計 {ywwJ
accounting system 會計制度 oeB'
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accounts payable 應付賬款 S_/S2(V"
accounts receivable 應收賬款 *BdH
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accumulated profits 累積利益 m\X\Xp~A
adjusting entry ?#123;整記錄 P^Owgr=Y
adjustment ?#123;整 t ^[fu,
administration expense 管理費用 (:HT|gKoE
advances 預付 =$fz</S=J
advertising expense 廣告費 X6r0+D5AvB
agency 代理 f:ObI
agent 代理人 >36,lNt
agreement 契約 <|jh3Hlp
allotments 分配數 5af0- hj
allowance 津貼 HE%/+mZN
amalgamation 合併 3h d30o
amortization 攤銷 r9Ogez ER
amortized cost 應攤成本 ?-vWNv
annuities 年金 [&PF ;)i
applied cost 已分配成本 6Eu(C]nC(
applied expense 已分配費用 6]Is"3ca
applied manufacturing expense 己分配製造費用 yV )fJ_
apportioned charge 攤派費用 fg3Jv*
appreciation 漲價 PPr Pj^%z=
article of association 公司章程 _eOC,J<-~
assessment 課稅 X<$Tn60,
assets 資產 Xt<1b
attorney fee 律師費 2&>t,
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audit 審計 R`Z"ey@C
auditor 審計員 d#a/J.Z$A
average 平均數 )q-NE)
average cost 平均成本 A5TSbW']+5
bad debt 壞賬 O5 73AA
balance 餘額 G
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balance sheet 資產負債表 {zvaZY|K"
bank account 銀行賬戶 9hfg/3t('
bank balance 銀行結存 YM:sLeQ~c
bank charge 銀行手續費 ]s AuL!
bank deposit 銀行存款 ?$ e]K/*
bank discount 銀行貼現 iX]OF.:
bank draft 銀行匯票 s@ @Km1w
bank loan 銀行借款
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bank overdraft 銀行透支 "u!gfG?oH
bankers acceptance 銀行承兌 ?J2A1iuq3
bankruptcy 破產 ,<t.Iz%
bearer 持票人 @6>Q&GYqt
beneficiary 受益人 qqf`z,u
bequest 遺產 AAlc %d/9
bill 票據 f?Zjd&|Ch
bill of exchange 匯票 *v+l,z4n
bill of lading 提單 BX0lk
bills discounted 貼現票據 ]EX6Y
bills payable 應付票據 ]O"f %
bills receivable 應收票據 S>~
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board of directors 董事會 1"ZtE\{
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bonds 債券
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bonus 紅利 `xLsD}32
book value 賬面價值 |VWT4*K
bookkeeper 簿記員 7s
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bookkeeping 簿記 Q^Cm3|ZO
branch office general ledger 支店往來賬戶 n9+33^ PT
broker 經紀人 sX%n` L
brought down 接前 LUMbRrD-
brought forward 接上頁 ?n`m
budget 預算 ~~OFymQ%?q
by-product 副產品 d^aVP
by-product sales 副產品銷售 a.Z@Z!*
capital 股本 \dtiv& x
capital income 資本收益 \Mg_Q$
capital outlay 資本支出 _Hv+2E[4Z
capital stock 股本 VO|ECB2e
capital stock certificate 股票 >o?v[:u*
carried down 移後 4|`>}Nu
carried forward 移下頁
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cash 現金 +)sX8zb*gY
cash account 現金賬戶 Z
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cash in bank 存銀行現金 {=ox1+d
cash on delivery 交貨收款 =9jK\ T^
cash on hand 庫存現金 ,/{e%J
cash payment 現金支付 v745FIy<
cash purchase 現購 t>\sP
cash sale 現沽 N; g@lyo
cashier 出?#123;員 :25LQf^nz
cashiers check 本票 p@Y=6 Bw
certificate of deposit 存款單折 $y8-JR
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certificate of indebtedness 借據 '>
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certified check 保付支票 XDemdMy$
certified public accountant 會計師 e3p|g]
charges 費用 0kkDlWkzo
charge for remittances 匯水手續費 S\A/*!%~y
charter 營業執照 )\akIA
chartered accountant 會計師 I%3[aBz4
chattles 動產 Y$=jAN
check 支票 h !^=
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che stub 支票存根 a `R%\@1
closed account 己結清賬戶 K;RH,o1
closing 結算 ,|]JaZq
closing entries 結賬紀錄 ;,&cWz
closing stock 期末存貨 j7~FR{:j
closing the book 結賬 1r;zA<<%R
columnar journal 多欄日記賬 e}UQN:1
combination 聯合 1F@
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commission 佣金 R /+$ :
commodity 商品 ` =>}*GS
common stock 普通股 4Z)s8sD KW
company 公司 yix[zfQt0
compensation 賠償 h aAY =:
compound interest 複利 ]||b2[*
consignee 承銷人 m{/7)2.
consignment 寄銷 _?tpO61g>
consignor 寄銷人 u R0UfKK
consolidated balance sheet 合併資產負債表 }Pcm'o_wT
consolidated profit and loss account 合併損益表 uZ+bo&
consolidation 合併 ^D+J
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construction cost 營建成本 QUrPV[JQ
construction revenue 營建收入 |toP86
contract 合同 U2
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control account 統制賬戶 0,%{r.\S
copyright 版權 QZzamT)"
corporation 公司 :X0L6y)u
cost 成本 c[h~=0UtJ
cost accounting 成本會計 n|i:4D
cost of labour 勞工成本 @-$8)?`q
cost of production 生產成本 aFnel8
cost of manufacture 製造成本 t3;Zx+Br
cost of sales 銷貨成本 A8)4nOXM
cost price 成本價格 ^hIdmTf6
credit 貸方 s4|\cY`b-
credit note 收款通知單 X6Ha C+P
creditor 債權人 '75T2Ud
crossed check 橫線支票 ![_x/F9
current account 往來活期賬戶 }HgG<.H>
current asset 流動資產 q/i2o[f'n
current liability 流動負債 |+#Zuq
current profit and loss 本期損益 B~]Kqp7yU
debit 借方 }3(!kW
debt 債務 +?_!8N8
debtor 債務人 )^j_O^T5
deed 契據 y*
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deferred assets 遞延資產 `w@:h4f
deferred liabilities 遞延負債 {9x_E {
delivery 交貨 28MMH
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delivery expense 送貨費 {r^_ g(.q
delivery order 出貨單 ^6s im 2
demand draft 即期匯票 \[MAa:/
demand note 即期票據 M(-)\~9T
demurrage charge 延期費 uFkl^2
deposit 存款 o@:"3s
deposit slip 存款單 CFtQPTw
depreciation 折舊 Sc<dxY@w7-
direct cost 直接成本 [|(|"dh@^H
direct labour 直接人工 -,J<X\
director 董事 2dn^K3
discount 折扣 aacy5E
discount on purchase 進貨折扣 vm [lMx
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