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。 Dau'VtzN
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acceptance 承兌 P&2/J%@zG
account 賬戶 &1(PS)s
accountant 會計員 d8V)eZYXy~
accounting 會計 ,|Xibfw
accounting system 會計制度 :OFL@byS
accounts payable 應付賬款 kH9fK80
accounts receivable 應收賬款 e ab_"W
accumulated profits 累積利益 &.4m(ZX
adjusting entry ?#123;整記錄 F2bAo 6~R
adjustment ?#123;整 5m(V(@a3
administration expense 管理費用 +o*&JoC
advances 預付 k>aWI
advertising expense 廣告費 Ac,Qj`'V
agency 代理 YS|Ve*t(L=
agent 代理人 rf[w&
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agreement 契約 5jS8{d0
allotments 分配數 :Dn{
allowance 津貼 d7)EzW|I;
amalgamation 合併 N:]Ud(VRM
amortization 攤銷 ~6HaZlBB
amortized cost 應攤成本 A"PmoV?lAm
annuities 年金 *^WY+DV
applied cost 已分配成本 FfET45"l
applied expense 已分配費用 O&(@Ka
applied manufacturing expense 己分配製造費用 Dg_AoC
apportioned charge 攤派費用 J-3%.fX,
appreciation 漲價 omEnIfQSO
article of association 公司章程 3u g-cq
assessment 課稅
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assets 資產 k5X& |L/
attorney fee 律師費 m-h+UKt
audit 審計 *|F
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auditor 審計員 #383W)n
average 平均數 qL
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average cost 平均成本 D$W09ng-
bad debt 壞賬 +_E\Omcw
balance 餘額 {W
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balance sheet 資產負債表 /A{/
bank account 銀行賬戶 XFx p ^
bank balance 銀行結存 ZY Ci&l
bank charge 銀行手續費 j1Q"s(
bank deposit 銀行存款 1p%75VW
bank discount 銀行貼現 'K:zW>l
bank draft 銀行匯票 m0(]%Kdw
bank loan 銀行借款 <JyF5
bank overdraft 銀行透支 I_\#(
bankers acceptance 銀行承兌 #;WKuRv
bankruptcy 破產 QT\=>,Fz _
bearer 持票人 mO1r~-~AJ
beneficiary 受益人 9R6]OL)p
bequest 遺產 UOwEA9q%
bill 票據 o(5eb;"yi>
bill of exchange 匯票 ivb?B,Lz0
bill of lading 提單 BA
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bills discounted 貼現票據 ;I5u"MDHGI
bills payable 應付票據 {*jo,<4ee
bills receivable 應收票據 0qPbmLMK
board of directors 董事會 3gcDc~~=
bonds 債券 &P,z$H{o@
bonus 紅利 c'gV
book value 賬面價值 6bXP{,}Gp
bookkeeper 簿記員 btV
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bookkeeping 簿記 ]?$eBbt
branch office general ledger 支店往來賬戶 2xx
broker 經紀人 *=p[;V
brought down 接前 ~s[St0
brought forward 接上頁 3tZC&!x?
budget 預算 ^ rB7&96C,
by-product 副產品 ff3HR+%M
by-product sales 副產品銷售 4*vV9*'!
capital 股本 *;noZ9{"+
capital income 資本收益 erW[q
capital outlay 資本支出 GOII
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capital stock 股本 J_H=GHMp}
capital stock certificate 股票 `BA,_N|6
carried down 移後 >cE@m=[
carried forward 移下頁 tU :,s^E"#
cash 現金 cp&- 6 w+
cash account 現金賬戶 (r ]3tGp
cash in bank 存銀行現金 W_sAk~uK/
cash on delivery 交貨收款 />EH]-|
cash on hand 庫存現金 PI5a'k0F
cash payment 現金支付 j18qY4Gw)
cash purchase 現購 ,8vqzI
cash sale 現沽 :{YOJDtR
cashier 出?#123;員 REe<k<>p~
cashiers check 本票 #w
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certificate of deposit 存款單折 p903*F^[,
certificate of indebtedness 借據 sr*3uI-)L
certified check 保付支票 >kLUQ%zE@
certified public accountant 會計師 o_K.
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charges 費用 0bt"U=x4
charge for remittances 匯水手續費 1$]hyC/f
charter 營業執照 Uo7V)I
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chartered accountant 會計師 !&ly :v!
chattles 動產 6u'+#nm
check 支票 f'2Ufd|J|
che stub 支票存根 <A_L Zi
closed account 己結清賬戶 mqx#N
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closing 結算 5dPPm%U{
closing entries 結賬紀錄 &QoV(%:]
closing stock 期末存貨 J!5>8I(_wX
closing the book 結賬 E[Rd=/P6
columnar journal 多欄日記賬 O$2'$44HX
combination 聯合
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commission 佣金 ,dG2[<?o
commodity 商品 heAbxs
common stock 普通股 @
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company 公司 k!^Au8Up?
compensation 賠償 &f:"p*=a\
compound interest 複利 +-VkRr#
consignee 承銷人 RJz$$,RU
consignment 寄銷 )Hp{8c
consignor 寄銷人 )Ycjx~
consolidated balance sheet 合併資產負債表 xP3v65Q1
consolidated profit and loss account 合併損益表 Mu>GgQSZ
consolidation 合併 =Z($n:m=*
construction cost 營建成本 4]VoIUIuN
construction revenue 營建收入 D(m2^\O[
contract 合同 }qa8o
control account 統制賬戶 R`_RcHY:
copyright 版權 \R6D'Yt
corporation 公司 ep<O?7@j-G
cost 成本 K_fQFuj+
cost accounting 成本會計 $Ka-ZPy<#
cost of labour 勞工成本 ;Tn$c70
cost of production 生產成本 \KGi54&Y
cost of manufacture 製造成本 aWG7k#nE
cost of sales 銷貨成本 Oc51|[
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cost price 成本價格 h7}D//~p
credit 貸方 @Yv.HhO9
credit note 收款通知單 6eU
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creditor 債權人 ?D6?W6@
crossed check 橫線支票 '`/Qr~]
current account 往來活期賬戶 (sXR@Ce$
current asset 流動資產 (4hCT*
current liability 流動負債 *kliI]BF]
current profit and loss 本期損益 DvBL#iC
debit 借方 'T8(md299
debt 債務 fG+/p 0sJ?
debtor 債務人 AB!P(
deed 契據 :U,n[.$5'
deferred assets 遞延資產 aCq ) hR
deferred liabilities 遞延負債 8 f""@TTp
delivery 交貨 pCE,l'Xa
delivery expense 送貨費 yBd#*3K1
delivery order 出貨單 gJkk0wokC
demand draft 即期匯票 ypCarvQT
demand note 即期票據 baD`k?](
demurrage charge 延期費 {hS9FdWA;
deposit 存款 sS 5aJ}Qs
deposit slip 存款單 W+F^(SC\
depreciation 折舊 rv75R}.6R^
direct cost 直接成本 ku@sQn
direct labour 直接人工 %Km^_JM
director 董事 &2~c,] 9C
discount 折扣 z
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discount on purchase 進貨折扣 zdL"PF
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