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。 PSHs<Z47
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acceptance 承兌
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account 賬戶 d<6L&8
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accountant 會計員 ?k_=?m
accounting 會計 -lMC{~h\(S
accounting system 會計制度 oUw-l_ M]
accounts payable 應付賬款 jVRd[
accounts receivable 應收賬款 (7ew&u\Li
accumulated profits 累積利益 U)p2PTfB
adjusting entry ?#123;整記錄 HXdPKS4q
adjustment ?#123;整 m ]K.0E
administration expense 管理費用 o D*
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advances 預付 BJj~fNm1Zr
advertising expense 廣告費 /,0t,"&Aqa
agency 代理 ]V@!kg(p8
agent 代理人 >uOc#+5M.
agreement 契約 4kg9R^0
allotments 分配數 XtfL{Fy|T
allowance 津貼 p]+W1 v}V!
amalgamation 合併 &9s6p6eb
amortization 攤銷 E7_^RWG
amortized cost 應攤成本 m;
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annuities 年金 Gcs+@7!b
applied cost 已分配成本 TTE#7\K~B
applied expense 已分配費用 *qb`wg
applied manufacturing expense 己分配製造費用 I;-{#OE,
apportioned charge 攤派費用 g>im2AD+e
appreciation 漲價 j9u-C/Q\r
article of association 公司章程 syZ-xE]}
assessment 課稅 e('c9 Y
assets 資產 N%B#f\N
attorney fee 律師費 !)9zH
audit 審計 Z@ws,f^e
auditor 審計員 >uuX<\cW
average 平均數 )%tf,3
average cost 平均成本 @ ~sp:l
bad debt 壞賬 u8<=FV3
balance 餘額 <01B\t7
balance sheet 資產負債表 AN~1E@"
bank account 銀行賬戶 J)fS2Ni+
bank balance 銀行結存 >leOyBEAR
bank charge 銀行手續費 IeU.T@ $
bank deposit 銀行存款 iuHG9 #n
bank discount 銀行貼現 MJg^
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bank draft 銀行匯票 Xj-3C[8@
bank loan 銀行借款 2#!$f_
bank overdraft 銀行透支 S,8zh/1y
bankers acceptance 銀行承兌 I'@ }Yjm|
bankruptcy 破產 }dXL= ul
bearer 持票人 ttw@nv%
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beneficiary 受益人 ./g0T{&
bequest 遺產 }]s~L9_z['
bill 票據 _&z>Id`w
bill of exchange 匯票 XW#4C*5?d
bill of lading 提單 ]Pd*w`R
bills discounted 貼現票據 lT:<ZQyjT
bills payable 應付票據 gEe}xI
bills receivable 應收票據 {[9^@k
board of directors 董事會 Sc0ZT/Lm
bonds 債券 +.R-a+y3
bonus 紅利 ^Ue.9#9T&g
book value 賬面價值 R#ZDB]2
bookkeeper 簿記員 U=yD!
bookkeeping 簿記 ~T-.k
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branch office general ledger 支店往來賬戶 v[|iuOU
broker 經紀人 w}1)am&pD
brought down 接前 7 Ow7|
brought forward 接上頁 Q.|2/6hD7[
budget 預算 ;,A\bmC
by-product 副產品 K7l{&2>?
by-product sales 副產品銷售 8zGzn%^
capital 股本 zyR pHM$E
capital income 資本收益 *@ o3{0[Z
capital outlay 資本支出 aH$~':[93
capital stock 股本 zm}1~A
capital stock certificate 股票 W[?B@ sdSZ
carried down 移後 iBi/9
carried forward 移下頁 "_l[4o[D
cash 現金 *=Fcu@
cash account 現金賬戶 CeJ|z{F\
cash in bank 存銀行現金 TB[vpTC9)
cash on delivery 交貨收款 -?(RoWv@X&
cash on hand 庫存現金 wTW"1M
cash payment 現金支付 u<8Q[_E&
cash purchase 現購 TXa XJIp
cash sale 現沽 1)R)+`y
cashier 出?#123;員 |}}]&:w2
cashiers check 本票 ) )F.|w
certificate of deposit 存款單折
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certificate of indebtedness 借據 ` WB|h)Y
certified check 保付支票 Mm;)O'XDE
certified public accountant 會計師 f/B--jq
charges 費用 lV
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charge for remittances 匯水手續費 !eq]V9
charter 營業執照 fkG8,=
chartered accountant 會計師 4TKi)0
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chattles 動產 3q>"#+R.t
check 支票 q-Qws0\v.
che stub 支票存根 bDo'hDmW
closed account 己結清賬戶 st2>e1vg
closing 結算 QD<4(@c5|
closing entries 結賬紀錄 kMo)4Xp
closing stock 期末存貨 c`.:"i"k3
closing the book 結賬 a#IJ<^[8
columnar journal 多欄日記賬 UE4#j\
combination 聯合 o7+/v70D
commission 佣金 O, {
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commodity 商品 fUXp)0O
common stock 普通股 uS'ji
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company 公司 _#O?g=1
compensation 賠償 #dft-23
compound interest 複利 $T4PC5.
consignee 承銷人 w(j9[
consignment 寄銷 jveRiW@
consignor 寄銷人 rYJ))@
consolidated balance sheet 合併資產負債表 +XE21hb
consolidated profit and loss account 合併損益表 :tqjm:
consolidation 合併 r2th6hl~
construction cost 營建成本 3EvA 5K.
construction revenue 營建收入 vFOv
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contract 合同 ttnXEF
control account 統制賬戶 ~30Wb9eL
copyright 版權 D$cMPFa2Nt
corporation 公司 fq|2E&&v
cost 成本 Uja
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cost accounting 成本會計 ?N
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cost of labour 勞工成本 Pb,^UFa=
cost of production 生產成本 1aE/_
cost of manufacture 製造成本 ^H4iHjg
cost of sales 銷貨成本 )9r%% #
cost price 成本價格 )ta5y7np
credit 貸方 LXLDu2/@
credit note 收款通知單 L\ %_<2
creditor 債權人 J[H?nX9
crossed check 橫線支票 C=IH#E=
current account 往來活期賬戶 Xoy 1Gi?
current asset 流動資產 w8
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current liability 流動負債 hYn'uL^~[
current profit and loss 本期損益 M9#QS`G
debit 借方 /09=Tyy/\
debt 債務 ]eW|}V7A:
debtor 債務人 L{f>;[FR
deed 契據 F9\Ot^~
deferred assets 遞延資產 aS vE
deferred liabilities 遞延負債 `tG_O
delivery 交貨 yV/ J(
delivery expense 送貨費 G)hH?_U#T
delivery order 出貨單 nY9qY
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demand draft 即期匯票 lM,zTNu-z
demand note 即期票據 !&O/7ywe
demurrage charge 延期費 S I7B6c
deposit 存款 $>=Nb~t!/
deposit slip 存款單 P(epG?Qg
depreciation 折舊 2\{uqv
direct cost 直接成本 //lZmyP?
direct labour 直接人工 1gm/{w6O
director 董事 >iH).:j
discount 折扣 e6HlOGPVQH
discount on purchase 進貨折扣 t`T\d\
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