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。 &VQwuO
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acceptance 承兌 j?.VJ^Ff/u
account 賬戶 y<;#*wB
accountant 會計員 lJU[9)Q_
accounting 會計 !PQ@"L)p
accounting system 會計制度 ?np`RA
accounts payable 應付賬款 wz:w R+
accounts receivable 應收賬款 M4DRG%21
accumulated profits 累積利益 W6\s@)b;
adjusting entry ?#123;整記錄 yq&]>ox
adjustment ?#123;整 H:~LL0Md%
administration expense 管理費用 +, PBhB
advances 預付 VBd.5YW
advertising expense 廣告費 IHB{US1G
agency 代理 5gEUE {S
agent 代理人 bf rBHW#
agreement 契約 ap=M$9L'
allotments 分配數 X1" `0r3
allowance 津貼 9D
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amalgamation 合併 _{ ?1+
amortization 攤銷 sRYFu%
amortized cost 應攤成本 z{tyB
annuities 年金 $/pd[ H[{
applied cost 已分配成本 zIm$S/Qe*
applied expense 已分配費用 8{h:z
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applied manufacturing expense 己分配製造費用 LiN{^g^fx
apportioned charge 攤派費用 ^WUF3Q**OU
appreciation 漲價 UUA7m$F1
article of association 公司章程 SM@1<OCc
assessment 課稅 FTk!Mn88
assets 資產 <0lfkeD
attorney fee 律師費 GMiWS:`;v`
audit 審計 JEBx|U$'Y
auditor 審計員 Uh&MoIBs#
average 平均數 0iHK1Pt}
average cost 平均成本 XmXHs4
bad debt 壞賬 MMcHzRF
balance 餘額 H!
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balance sheet 資產負債表 r,0> 40^
bank account 銀行賬戶 *t*yozN
bank balance 銀行結存 }_Jai4O
bank charge 銀行手續費 }rOO[,?Y
bank deposit 銀行存款 am@\$Sa4
bank discount 銀行貼現 o/9 V1"
bank draft 銀行匯票 !d"J,. )
bank loan 銀行借款 ]Nm_<%lT
bank overdraft 銀行透支 JQ0KXS Nr
bankers acceptance 銀行承兌 %>pgl
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bankruptcy 破產 pU}>}
bearer 持票人 PUucYc
beneficiary 受益人 Ag}>gbz~G
bequest 遺產 Hk.+1^?%
bill 票據 6rPe\'n=B
bill of exchange 匯票 {{giSW'
bill of lading 提單 ,qaI
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bills discounted 貼現票據 j!jZJD
bills payable 應付票據 X $cW!a
bills receivable 應收票據 .dl1sv
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board of directors 董事會 L,\ Yj
bonds 債券 b vUYLWzS
bonus 紅利 }CQ GvH
book value 賬面價值 k>2 xm
bookkeeper 簿記員 %tmK6cY4Y
bookkeeping 簿記 PcJ,Y\"[
branch office general ledger 支店往來賬戶 $ V}s3
broker 經紀人 O/0m|~`iY
brought down 接前 syV&Ds)
brought forward 接上頁 J6
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budget 預算 %*:-4K
by-product 副產品 Rl$NiY?2
by-product sales 副產品銷售 du`],/ 6
capital 股本
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capital income 資本收益 .GkH^9THP
capital outlay 資本支出 V#5BZU-
capital stock 股本 JCS$Tm6y<_
capital stock certificate 股票 1*(^<x+n
carried down 移後 pbju;h)O!|
carried forward 移下頁 .Ml}cE$L
cash 現金 He&dVP
cash account 現金賬戶 #;2Ju'e#z
cash in bank 存銀行現金 p Sc<3OI
cash on delivery 交貨收款 -/KVZ
cash on hand 庫存現金 kG\+f>XQ
cash payment 現金支付 O@??
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cash purchase 現購 V,{ydxfB
cash sale 現沽 U%j=)VD])
cashier 出?#123;員 [o\O^d
cashiers check 本票 glPOW
certificate of deposit 存款單折 l}Jf;C*j1z
certificate of indebtedness 借據 |=,V,*"
certified check 保付支票 obS|wTG~
certified public accountant 會計師 W=]QTx,J
charges 費用 Exk[;lI
charge for remittances 匯水手續費 d-39G*;1
charter 營業執照 c7P"1
chartered accountant 會計師 zj"J~s;?
chattles 動產 j9%=8Dn.<
check 支票 >8o RO
che stub 支票存根 9LzQp`In
closed account 己結清賬戶 R:Z{,
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closing 結算 9cX
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closing entries 結賬紀錄 >wz-p
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closing stock 期末存貨 |cUlXg=
closing the book 結賬 }-YD_Pm
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columnar journal 多欄日記賬 uRwIxT2
combination 聯合 w\s$
commission 佣金 WE68a!6
commodity 商品 Rr(,i%fu
common stock 普通股 p\1[cz)B
company 公司 *W%HTt"N
compensation 賠償 gx@b|rj;
compound interest 複利 U!^\DocAY
consignee 承銷人 ZKPnvL70
consignment 寄銷 }3 RqaIY}
consignor 寄銷人 X^r HugQ
consolidated balance sheet 合併資產負債表 l 0jjLqm:
consolidated profit and loss account 合併損益表 |OhNQoTY
consolidation 合併 doVBV Tk^
construction cost 營建成本 uF
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construction revenue 營建收入 _`*x}
contract 合同 ?VO*s-G:J
control account 統制賬戶 dX,2cK[aG
copyright 版權 L:%;
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corporation 公司 fQ'P2$
cost 成本 *5.s@L( VU
cost accounting 成本會計 9bq#&~+
cost of labour 勞工成本 j+w*Absh
cost of production 生產成本 fG2\p&z
cost of manufacture 製造成本 n3jA[p:
cost of sales 銷貨成本 ID E3>D
cost price 成本價格 %'%r.
credit 貸方 2<
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credit note 收款通知單 >}43MxU
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creditor 債權人 (,[m}Qb?!
crossed check 橫線支票 TOeJnk
current account 往來活期賬戶 JrQ*.lJj
current asset 流動資產 L&][730
current liability 流動負債 MjQKcL4%7
current profit and loss 本期損益 N9Y,%lQ|B8
debit 借方 8s6[?=nM
debt 債務 WojZ[j>
debtor 債務人 a>(LFpVk}
deed 契據 +_3>T''_
deferred assets 遞延資產 :p%nQF,*f
deferred liabilities 遞延負債
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delivery 交貨 AhiZ0W"
delivery expense 送貨費 v|
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delivery order 出貨單 0bzD-K4WVd
demand draft 即期匯票 ;vc$;54K
demand note 即期票據 p&_Kb\}U
demurrage charge 延期費 O}*[@uv/
deposit 存款 7-nwfp&|$
deposit slip 存款單 B=J
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depreciation 折舊 kG:uXbUI'
direct cost 直接成本 #x"4tI
direct labour 直接人工 .^X IZ
director 董事 qXn%c"
discount 折扣 xbxU`2/
discount on purchase 進貨折扣 6~ev5SD;f
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