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。 82@;.%
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acceptance 承兌
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account 賬戶 @SQ*/sw (c
accountant 會計員 k~9Ywf
accounting 會計 <2@<r
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accounting system 會計制度 rb
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accounts payable 應付賬款 ;~1/eF
accounts receivable 應收賬款 hk$nlc|$
accumulated profits 累積利益 ~NW5+M(u
adjusting entry ?#123;整記錄 b8b PK<
adjustment ?#123;整 &40JN}
administration expense 管理費用 ;|
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advances 預付 e[k;SSs
advertising expense 廣告費 zH\;pmWiN9
agency 代理 ^%OH}Z `ly
agent 代理人 CR<pB)F?a
agreement 契約 JU%yqXO
allotments 分配數 iN9!?Ov_
allowance 津貼 {ZIFj.2
amalgamation 合併 _ L:w;Oy9T
amortization 攤銷 3v3Va~fm`
amortized cost 應攤成本 Ynh4oWUp
annuities 年金 WO*WAP)n
applied cost 已分配成本 nTtt$I@hW
applied expense 已分配費用 uxJiec`&
applied manufacturing expense 己分配製造費用 *1
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apportioned charge 攤派費用 AU?YZEAei
appreciation 漲價 R\Ynn^w
article of association 公司章程 +&zuI
assessment 課稅 2mp>Mn~K^
assets 資產 ~i&< !O&
attorney fee 律師費 8Carg~T@
audit 審計 FCB/FtI0
auditor 審計員 _TcQ12H 5<
average 平均數 C%7)sLWjJS
average cost 平均成本 e=Tc(Mwn
bad debt 壞賬 (Gk]<`d#N
balance 餘額 Eq.zCD8A
balance sheet 資產負債表 ?}Ptb&Vk(
bank account 銀行賬戶 3\l9Sf=M|
bank balance 銀行結存 Hf]}OvT>Z
bank charge 銀行手續費 C%o/
bank deposit 銀行存款 Q+js2?7^
bank discount 銀行貼現 "N:]d*A\
bank draft 銀行匯票 !<^j!'2
bank loan 銀行借款 t:@A)ip
bank overdraft 銀行透支 exN#!&;
bankers acceptance 銀行承兌 <EN[s
bankruptcy 破產 Uo)<_nG
bearer 持票人 w]YyU5rhS
beneficiary 受益人 ZTz(NS
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bequest 遺產 ^p%+r B.j[
bill 票據 <@ex})su
bill of exchange 匯票 CbaAnm1
bill of lading 提單 ^
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bills discounted 貼現票據 kT=|tQ@
bills payable 應付票據 WG=r? xE
bills receivable 應收票據
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board of directors 董事會 1`J
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bonds 債券 MP&4}De
bonus 紅利 8r|
book value 賬面價值 t"Rf67
bookkeeper 簿記員 |N.q[>^R
bookkeeping 簿記 2Sd6b 2-
branch office general ledger 支店往來賬戶 sWzXl~JbF
broker 經紀人 Vk=<,<BB
brought down 接前 A/6nVn
brought forward 接上頁 f5XcBW9E
budget 預算 `X03Q[:q"[
by-product 副產品 *jSc&{s~
by-product sales 副產品銷售 nE$ V<Co}
capital 股本 ebwoMG,B-
capital income 資本收益 ! r\ktX
capital outlay 資本支出 4tu>~ vOE
capital stock 股本 0# GwhB
capital stock certificate 股票 |L-juT X9
carried down 移後 WZ-{K"56
carried forward 移下頁 A+*(Pds
cash 現金 #`wfl9tj
cash account 現金賬戶 9
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cash in bank 存銀行現金 D\~$6#B>>
cash on delivery 交貨收款 :iiTz$yk
cash on hand 庫存現金 5 :>
cash payment 現金支付 2_DtzY:=
cash purchase 現購 g+F_M
cash sale 現沽 O@&I.d$
cashier 出?#123;員 0n^j 50Yq
cashiers check 本票 9:5NX3"p
certificate of deposit 存款單折 $)a5;--W
certificate of indebtedness 借據 P?ol]MwaB
certified check 保付支票 ozwqK oE
certified public accountant 會計師 IUG.q8
charges 費用 pMrfi}esx
charge for remittances 匯水手續費 780MSFV8
charter 營業執照 Mi-9sW
chartered accountant 會計師 #>NZN1
chattles 動產 @&>
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check 支票 e.h:9`"*
che stub 支票存根 g
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closed account 己結清賬戶 i<![i5uAI
closing 結算 j* ja
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closing entries 結賬紀錄 1 .k}gl0<
closing stock 期末存貨 SX8%F:<.
closing the book 結賬 ZXkAw sr
columnar journal 多欄日記賬 m>:ig\
combination 聯合 {(Z1JoSl
commission 佣金 KwyXM9h6=
commodity 商品 -p~B
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common stock 普通股 k{8N@&D
company 公司 N|d@B{a(
compensation 賠償 L j\<qF~n
compound interest 複利 =]Bm>67"
consignee 承銷人 ]kvE+m&p}^
consignment 寄銷 7%WI
consignor 寄銷人 ymqhI\>y#
consolidated balance sheet 合併資產負債表 Ric$Xmu
consolidated profit and loss account 合併損益表 ;T(^riAEl
consolidation 合併 m 9Q{)?J7
construction cost 營建成本 O#k+.LU
construction revenue 營建收入 v]sGdZ(6-
contract 合同 AO]e^Q
control account 統制賬戶 yK;I<8+>_
copyright 版權 vF1$$7k
corporation 公司 uNDkK o<M
cost 成本 .l!Z=n|
cost accounting 成本會計 TY}?>t+
cost of labour 勞工成本 }W J`q`g
cost of production 生產成本
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cost of manufacture 製造成本
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cost of sales 銷貨成本 ~f:fOrLE#
cost price 成本價格 12E"6E)
credit 貸方 jTJ[2WaS
credit note 收款通知單 %|~UNP$
creditor 債權人 > im4'-
crossed check 橫線支票 Hqk2W*UTl
current account 往來活期賬戶 Z'~FZRF
current asset 流動資產 bBf+z7iyc
current liability 流動負債 78"W ~`8
current profit and loss 本期損益 70Am]L&M
debit 借方 :1I,:L
debt 債務 PsVA>Q,4!.
debtor 債務人 Y;WrfO$J
deed 契據 lPQH_+)Z"
deferred assets 遞延資產 \v
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deferred liabilities 遞延負債 1*"Uc!7.%
delivery 交貨 +oa]v1/W
delivery expense 送貨費
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delivery order 出貨單 ? "gy`oC
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demand draft 即期匯票 r_",E=e
demand note 即期票據 +y2*[
demurrage charge 延期費 H D>{UU?
deposit 存款 C%&7,F7
deposit slip 存款單
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depreciation 折舊 OkM>
direct cost 直接成本 bP[/
direct labour 直接人工 ^/,s$dj
director 董事 "(5}=T@,
discount 折扣 7g$t$cZby,
discount on purchase 進貨折扣 +q(D]:@,[
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