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。 =--oH'P=M
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acceptance 承兌 1Zt>andBF
account 賬戶 E
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accountant 會計員 >Pf\"%*
accounting 會計 ^g
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accounting system 會計制度 w~wg[d
accounts payable 應付賬款 &"'Z)iWm
accounts receivable 應收賬款 Ze"m;T
accumulated profits 累積利益 U2vM|7]VP
adjusting entry ?#123;整記錄 +
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adjustment ?#123;整 ~Y 3X*
administration expense 管理費用 G;P
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advances 預付 J1g+H2
advertising expense 廣告費 Nn='9s9F?}
agency 代理 Wf:LYL
agent 代理人 pxb
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agreement 契約 x".!&5
allotments 分配數 HvLx
allowance 津貼 vtF|:*h
amalgamation 合併 }BI|M_q.1~
amortization 攤銷 "X,*VQl:
amortized cost 應攤成本 B!1Bg9D
annuities 年金 Kn,td:(
applied cost 已分配成本 ;DXg
applied expense 已分配費用 ]8/g[Ii
applied manufacturing expense 己分配製造費用 6<mlx'
apportioned charge 攤派費用 |qz&d=>
appreciation 漲價 Znd ,FqHk
article of association 公司章程 N~~
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assessment 課稅 Fxv5kho
assets 資產 3*= _vl3
attorney fee 律師費 kwUy^"O
audit 審計 _"[Ls?tRX
auditor 審計員 H*HL:o-[
average 平均數 "/nbcQ*s*E
average cost 平均成本 NOFuX9/'w
bad debt 壞賬 SFR<T
balance 餘額 " 6ScVa5)
balance sheet 資產負債表 y;<F|zIm
bank account 銀行賬戶 DIw9ov>k
bank balance 銀行結存 'Y0h w
bank charge 銀行手續費 Lu
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bank deposit 銀行存款 +t%1FkI\
bank discount 銀行貼現 i
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bank draft 銀行匯票 (7Ln~J*
bank loan 銀行借款 nrg$V>pD
bank overdraft 銀行透支 ]-;MY@
bankers acceptance 銀行承兌 xauMF~*
bankruptcy 破產 ==AmL]*
bearer 持票人 WG*),P?
beneficiary 受益人 6bN8}
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bequest 遺產 `j8pgnY>5~
bill 票據 Ey=ymf.}
bill of exchange 匯票 "x3x$JQZy
bill of lading 提單 2Q 5-.2]
bills discounted 貼現票據 J`[
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bills payable 應付票據 +{0v@6<(02
bills receivable 應收票據 /j-c29nz
board of directors 董事會 :!Nx'F9a
bonds 債券 6aLRnH"Ud
bonus 紅利 0D Lw
book value 賬面價值 %n6NVi_[
bookkeeper 簿記員 RsYMw3)
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bookkeeping 簿記 6MNr H
branch office general ledger 支店往來賬戶 WPAT\Al&AE
broker 經紀人 G*_qqb{B
brought down 接前 f,x;t-o+R
brought forward 接上頁 S~bhh&
budget 預算 3Ak'Ue
by-product 副產品 >g
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by-product sales 副產品銷售 @C%6Wo4l3
capital 股本 4n"6<cO5q
capital income 資本收益 \)?+6D'#
capital outlay 資本支出 ]
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capital stock 股本 }Ogb|8
capital stock certificate 股票 F^Bk @
carried down 移後 \SoT^PW
carried forward 移下頁 nxB[To*P
cash 現金 =3ovaP
cash account 現金賬戶 e_"m\e#N
cash in bank 存銀行現金 QQHQ3\
cash on delivery 交貨收款 (%OZ `?`
cash on hand 庫存現金 W,"Re,`H
cash payment 現金支付 `NTtw;%Y
cash purchase 現購 CF
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cash sale 現沽 \~g,;>%7Y
cashier 出?#123;員 C`R<55x6
cashiers check 本票 N\];
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certificate of deposit 存款單折 F2Y!aR
certificate of indebtedness 借據 Ii&p
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certified check 保付支票 /EG'I{oC
certified public accountant 會計師 Y'5(exW
charges 費用 |]9L#
charge for remittances 匯水手續費 na|sKE;{
charter 營業執照 !FD d5CS
chartered accountant 會計師 D(OJr5Gg
chattles 動產 &>B"/z
check 支票 plp-[eKcD
che stub 支票存根 684d&\(s
closed account 己結清賬戶 TMo
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closing 結算 vw4b@v-XQ3
closing entries 結賬紀錄 Eh)VT{vp
closing stock 期末存貨 bLSc=f&
closing the book 結賬 jijwHL
columnar journal 多欄日記賬 K8Q3~bMf
combination 聯合 S~hu(x#
commission 佣金 C BoCT3@~
commodity 商品 Xhq6l3 M
common stock 普通股 ([
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company 公司 )P>/g*
compensation 賠償 CmV &+C$V%
compound interest 複利 G |[{\
consignee 承銷人 $wi4cHh
consignment 寄銷 -7]j[{?w
consignor 寄銷人 e#,(a
consolidated balance sheet 合併資產負債表 DIw_"$'At
consolidated profit and loss account 合併損益表 vS
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consolidation 合併 IxS%V31
construction cost 營建成本 H%X F~tF:
construction revenue 營建收入 \=7jp|{Yl
contract 合同 "
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control account 統制賬戶 :o .+<_&
copyright 版權 /
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corporation 公司 Gw\..O
cost 成本 fIl!{pv[
cost accounting 成本會計 \1LfDlQk)
cost of labour 勞工成本 ;kY~-Om
cost of production 生產成本 M2N8?Ycv3
cost of manufacture 製造成本 SJ<v< B
cost of sales 銷貨成本 w#[cGaIB
cost price 成本價格 -fl6M-CYX
credit 貸方 8*@{}O##
credit note 收款通知單 jS~Pdz
creditor 債權人 :)D7_[i
crossed check 橫線支票 Ei):\,Nv
current account 往來活期賬戶 6[4VbIBSI
current asset 流動資產 as!a!1
current liability 流動負債 :>2wVN&\c
current profit and loss 本期損益 *<!q@r<d
debit 借方 nvT@'y+
debt 債務 E "}@SaB-
debtor 債務人 #MlpOk*G
deed 契據 y:}qoT_.
deferred assets 遞延資產 I](a 5i
deferred liabilities 遞延負債 4$[o; t>
delivery 交貨 Uu5(/vw]
delivery expense 送貨費 >>,G3/Zd*
delivery order 出貨單 GaG>0x
demand draft 即期匯票 } P ,"
demand note 即期票據 sqtz^K ROM
demurrage charge 延期費 a
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deposit 存款 ,`Y$}"M4
deposit slip 存款單 %&yPl{
depreciation 折舊 #YYJ4^":k
direct cost 直接成本 HyU: BW;
direct labour 直接人工 +q'1P}e
director 董事 '2*OrY
discount 折扣 xlS*9>Ij
discount on purchase 進貨折扣 w CB*v<*
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