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。 s= %3`3Fo
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acceptance 承兌 'K7\[if{
account 賬戶 M<-Q8a~
accountant 會計員 x,gk]C f
accounting 會計 O#)1zD}
accounting system 會計制度 Fm`*j/rq
accounts payable 應付賬款 T]th3*
accounts receivable 應收賬款 XvI~"}
accumulated profits 累積利益 Skr(C5T
adjusting entry ?#123;整記錄 +>PsQ^^x
adjustment ?#123;整 Yq ]sPE92
administration expense 管理費用 o GuAF q
advances 預付 NBk0P*SI
advertising expense 廣告費 lOm01&^"E
agency 代理 ~.T|n =
agent 代理人 1KZigeHXI
agreement 契約 0YiTv;mq;
allotments 分配數 }O\IF}X
allowance 津貼 TAG@Ab
amalgamation 合併 gX"-3w
amortization 攤銷 in>+D|q
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amortized cost 應攤成本 ~Dt$}l-9
annuities 年金 SH)-(+72d
applied cost 已分配成本 k[f2`o=
applied expense 已分配費用 [/a
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applied manufacturing expense 己分配製造費用 y8YsS4E^Q
apportioned charge 攤派費用 }u;K<<h:
appreciation 漲價 n.g-%4\q
article of association 公司章程 6Z|h>H5a
assessment 課稅 _y4O2n[e
assets 資產 }uma<b
attorney fee 律師費 fXMY.X>f
audit 審計 sU>IETo
auditor 審計員
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average 平均數 ,#2~<
average cost 平均成本 UVux[qX<
bad debt 壞賬 /4T6Z[=s
balance 餘額 'vNju1sfk
balance sheet 資產負債表 LG8h@HY&L
bank account 銀行賬戶
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bank balance 銀行結存 YrnC'o`
bank charge 銀行手續費 26p[x'W
bank deposit 銀行存款 J8)
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bank discount 銀行貼現 sFM$O232
bank draft 銀行匯票 ;t0
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bank loan 銀行借款 1^|#QMT
bank overdraft 銀行透支 @ujwN([I
bankers acceptance 銀行承兌 wG49|!l6T
bankruptcy 破產 X,G<D}
bearer 持票人 'LMj.#A<g
beneficiary 受益人 @_kF&~
bequest 遺產 p6%V f
bill 票據 =mXC,<]
bill of exchange 匯票 glLVT
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bill of lading 提單 0B(s+#s
bills discounted 貼現票據 _M%>Q m
bills payable 應付票據 D%
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bills receivable 應收票據 L2>e@p\>
board of directors 董事會 *;@wPT
bonds 債券 5,
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bonus 紅利 Z3JUYEAS
book value 賬面價值 lU doMm
bookkeeper 簿記員 H^|TV]^;N
bookkeeping 簿記 t#"0^$l=
branch office general ledger 支店往來賬戶 2PAu>}W*
broker 經紀人 WO.u{vW]'
brought down 接前 kqCsEtm]
brought forward 接上頁 l WYp
budget 預算 d3:GmB .
by-product 副產品 9)7$U QY
by-product sales 副產品銷售 LWCFCkx%
capital 股本 HThZ4Kg+
capital income 資本收益 V22z-$cb
capital outlay 資本支出 .=;IdLO,Bf
capital stock 股本 #csP.z3^y
capital stock certificate 股票 0Agse)
carried down 移後 Wh i#Ii~
carried forward 移下頁 9:p-F+
cash 現金 u{DEOhtI4
cash account 現金賬戶 d1/WUKmbZ
cash in bank 存銀行現金 +51heuu[o
cash on delivery 交貨收款 l$&~(YE f
cash on hand 庫存現金 qt}M&=}8Q
cash payment 現金支付 8;?4rrS
cash purchase 現購 X8ulaa
cash sale 現沽 Kn:Ml4[;
cashier 出?#123;員 3q73L<f
cashiers check 本票 J'Pyn
certificate of deposit 存款單折 XHU$&t`7>g
certificate of indebtedness 借據 U,P>P+\@
certified check 保付支票 -
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certified public accountant 會計師 yU!1q}L!
charges 費用 ZxNTuGOB:
charge for remittances 匯水手續費 n/skDx TE
charter 營業執照 Dsm1@/"i|7
chartered accountant 會計師 M/6Z,oOU
chattles 動產 gl+d0<Rzw
check 支票 K\2{SjL:B
che stub 支票存根 5csh8i'V
closed account 己結清賬戶 74M 9z
closing 結算 @#4-4.6I<x
closing entries 結賬紀錄 gbuh04#~
closing stock 期末存貨 Wu{=QjgY
closing the book 結賬 'O(=Pz
columnar journal 多欄日記賬 yIL=jzm`7
combination 聯合 d[_26.
commission 佣金 ;+wB!/k,
commodity 商品 _H]^7`;
common stock 普通股 hiS|&5
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company 公司 ;Xt<\^e
compensation 賠償 Qel)%|dOn
compound interest 複利 LJ[zF~4#
consignee 承銷人 g[G/If
consignment 寄銷 rk8pL
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consignor 寄銷人 R `tJ7MB
consolidated balance sheet 合併資產負債表 2'@m'4-N
consolidated profit and loss account 合併損益表 ~Y x_ 3
consolidation 合併 .j:,WF<"l5
construction cost 營建成本 -!XG>Z
construction revenue 營建收入 W,@F!8
contract 合同 {T-\BTh&Q
control account 統制賬戶 ZoXz@/T
copyright 版權 (S!UnBb&
corporation 公司 59oTU
cost 成本 Jb"FY:/Qv+
cost accounting 成本會計 A5Hx$.Z
cost of labour 勞工成本 QH-CZ6
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cost of production 生產成本 kK=VG<
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cost of manufacture 製造成本 M>i(p%
cost of sales 銷貨成本 ? uYO]!VC
cost price 成本價格 'u<e<hU
credit 貸方 iI<c
credit note 收款通知單 2G~{x7/[@
creditor 債權人 FFqK tj's
crossed check 橫線支票 v8-My1toV
current account 往來活期賬戶 =v<w29P(g
current asset 流動資產 ;3/}"yG<p
current liability 流動負債 ]pvHsiI:
current profit and loss 本期損益 DKS1Sm6d0
debit 借方 "0!h-bQN
debt 債務 y8$3kXh
debtor 債務人 IMWt!#vuY
deed 契據 futYMoV
deferred assets 遞延資產 ` &A`&-nc=
deferred liabilities 遞延負債 7
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delivery 交貨 4
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delivery expense 送貨費 fDs T@W,K
delivery order 出貨單 fJ/INL
demand draft 即期匯票 7"Xy8]i{z
demand note 即期票據 '^)'q\v'k
demurrage charge 延期費 rpiuFst
deposit 存款 w<B
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deposit slip 存款單 N 8[rWJ#
depreciation 折舊 |6Y:W$7k
direct cost 直接成本 C?|sQcCE
direct labour 直接人工 C)U4Fr ?E:
director 董事 @S3 L%lOH
discount 折扣 "9xJ},:-
discount on purchase 進貨折扣 2-
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