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。 79jnYjk
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acceptance 承兌 %_39Wa
account 賬戶 ':=20V
accountant 會計員 M,r8 No
accounting 會計 G]Im.x3O-
accounting system 會計制度 cwHbm%
accounts payable 應付賬款 fNrpYR X
accounts receivable 應收賬款 :$XlYJrjK
accumulated profits 累積利益 VEL!-e^X&
adjusting entry ?#123;整記錄 .\
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adjustment ?#123;整 LF:~&
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administration expense 管理費用 [xdVuL;N
advances 預付 T#Z#YM k
advertising expense 廣告費 }n,LvA@[0
agency 代理 AZ\f6r{
agent 代理人 IFt aoK
agreement 契約 zvv/|z2(r
allotments 分配數 W yP] ]I.
allowance 津貼 L5wFbc"u
amalgamation 合併
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amortization 攤銷 vXak5iq>X
amortized cost 應攤成本 _?Ly7*UML
annuities 年金 Yic4|N?u
applied cost 已分配成本 =,s5>2
applied expense 已分配費用 PFbkkQKsT
applied manufacturing expense 己分配製造費用 {Q^ -
apportioned charge 攤派費用 t<^7s9r;I
appreciation 漲價 O4^' H}*
article of association 公司章程 [E9_ZdBT
assessment 課稅 0^d<@\
assets 資產 c48I-{?
attorney fee 律師費 YTfi g{a
audit 審計 lvR>%I0`*
auditor 審計員 JUq7R%"h6
average 平均數 P (fWJVF7
average cost 平均成本 >5t]Zlb`
bad debt 壞賬 5E${
balance 餘額 a{.-qp
balance sheet 資產負債表 , LqfwA|
bank account 銀行賬戶 7?uIl9Vk>(
bank balance 銀行結存 $WQm"WAKe
bank charge 銀行手續費 +4[Je$qYa
bank deposit 銀行存款 ji5Nq
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bank discount 銀行貼現 }AS3]Lub@
bank draft 銀行匯票 V#~.n;d
bank loan 銀行借款 ?nM]eUAP
bank overdraft 銀行透支 6ziBGU#.-
bankers acceptance 銀行承兌 <CS,v)4,nH
bankruptcy 破產 :;&3"-
bearer 持票人 U@}P]'`'f
beneficiary 受益人 t+Qx-sW
bequest 遺產 -_>E8PhM
bill 票據 z
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bill of exchange 匯票 cfc=a
bill of lading 提單 X09i+/ICK
bills discounted 貼現票據 %(r.`I$
bills payable 應付票據 }l5Q0'
bills receivable 應收票據 aOmQ<N]a
board of directors 董事會 :SN/fY
bonds 債券 ERfSJ
bonus 紅利 5^N`~
book value 賬面價值 ?oU5H
bookkeeper 簿記員 .ITTY QHv)
bookkeeping 簿記 ]OC?g2&6
branch office general ledger 支店往來賬戶 Z:VT%-
broker 經紀人 [qxDCuxq
brought down 接前 LiJ. /
brought forward 接上頁 GP=bp_L
budget 預算 a.XMeB
by-product 副產品 zy8D&7Ytf
by-product sales 副產品銷售 r<$"T
capital 股本 _$T.N
capital income 資本收益 '.XR,\g>
capital outlay 資本支出 xHlO~:Lc
capital stock 股本 oK2j PP
capital stock certificate 股票 i M
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carried down 移後 v2vtkYQN
carried forward 移下頁 6KX/Yj~B
cash 現金 #D%l;Ae
cash account 現金賬戶 Shu=oweJ
cash in bank 存銀行現金 t28 y=nv
cash on delivery 交貨收款 wkD"EuW(
cash on hand 庫存現金
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cash payment 現金支付 9i!|wkx
cash purchase 現購 rKr\Qy+q
cash sale 現沽 &hIr@Gi@ch
cashier 出?#123;員 S|_"~Nd=
cashiers check 本票 KtaoU2s
certificate of deposit 存款單折 Yi|Nd ;
certificate of indebtedness 借據 N. 0~4H
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certified check 保付支票 .s3y^
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certified public accountant 會計師 W;.LN<bx
charges 費用 F2',3
charge for remittances 匯水手續費 o_.`&Q6n
charter 營業執照 >2#F5c67
chartered accountant 會計師 h:r:qk
chattles 動產 35~1$uRA
check 支票 #$u7:p
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che stub 支票存根 Wtp;se@#
closed account 己結清賬戶 f<Yg_ TG
closing 結算 nOU.=N
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closing entries 結賬紀錄 ;2547b[]
closing stock 期末存貨 A7aW]
closing the book 結賬 :a)` iJnb
columnar journal 多欄日記賬 #6 M3BF
combination 聯合 'I@l$H
commission 佣金 |GP1[Q{
commodity 商品 le~p2l#e
common stock 普通股 $kY ]HI
company 公司 F7JF1HfCP
compensation 賠償 A7zL\U4
compound interest 複利 GNM+sdy+
consignee 承銷人 OTWp,$YA=
consignment 寄銷 2h`Tn{&1/
consignor 寄銷人 eJ60@
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consolidated balance sheet 合併資產負債表 jJe?pT]o
consolidated profit and loss account 合併損益表 bfKF6
consolidation 合併 Vv*](iM
construction cost 營建成本 q'`LwAU}
construction revenue 營建收入 2@|,VN V6~
contract 合同 f
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control account 統制賬戶 N$P\$
copyright 版權 vm8ER,IW)
corporation 公司 0!q@b
cost 成本 rWip[>^
cost accounting 成本會計 M)sAMfuUw
cost of labour 勞工成本 |6b&khAM
cost of production 生產成本 %G'P!xQhy
cost of manufacture 製造成本 9QEK|x`8
cost of sales 銷貨成本 Pr#uV3\
cost price 成本價格 c6MMI]+8
credit 貸方 k
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credit note 收款通知單 lZ?YyRsa6&
creditor 債權人 o}y(T07n
crossed check 橫線支票 Z8\/Fb
current account 往來活期賬戶 &Yd6w}8
current asset 流動資產 C\}M_MD
current liability 流動負債 !qug^F
current profit and loss 本期損益 M^.>UZKyl
debit 借方 .:B;%*
debt 債務 a[NR%Xq
debtor 債務人 M,oRi;V
deed 契據 FR6PY
deferred assets 遞延資產 O@`KGZEPY
deferred liabilities 遞延負債 j
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delivery 交貨 aJ
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delivery expense 送貨費 {Hzj(c~S?
delivery order 出貨單 $dF$-y<[0
demand draft 即期匯票 W@Rb"5Gy+
demand note 即期票據 QNGp+xUHJ9
demurrage charge 延期費 pSodTG$E
deposit 存款 N;i\.oY
deposit slip 存款單 $ <Mf#.8%
depreciation 折舊 3|4<SMm
direct cost 直接成本
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direct labour 直接人工 Te7xj8<
director 董事 b8|<O:]Hp
discount 折扣 S%df'bh$
discount on purchase 進貨折扣 L`"V_
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