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。 b 8>q;
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acceptance 承兌 y`4{!CEyLW
account 賬戶 bMsECA&
accountant 會計員 {|z#70
accounting 會計 H#35@HF*o
accounting system 會計制度 _m
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accounts payable 應付賬款 Zb."*zL
accounts receivable 應收賬款 Rv,82iEKs
accumulated profits 累積利益 sm1;MF]/u
adjusting entry ?#123;整記錄 6JSY56v
adjustment ?#123;整 dXl]Pe|v
administration expense 管理費用 T'.[F
advances 預付 #:#Dz.$L
advertising expense 廣告費 ur6e&bTp
agency 代理 cJ
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agent 代理人 \QGa4_#
agreement 契約 wZjlHe
allotments 分配數 oCVku:.
allowance 津貼 34z+INkX
amalgamation 合併 @TysXx
amortization 攤銷 P[FV2R~
amortized cost 應攤成本 }%$OU = T
annuities 年金 ys%zlbj[
applied cost 已分配成本 =p q:m
applied expense 已分配費用 \]8VwsP
applied manufacturing expense 己分配製造費用 ox[ .)v
apportioned charge 攤派費用 /g@^H/DO
appreciation 漲價 ePEe?o4;
article of association 公司章程 paWxanSt
assessment 課稅 0Gsu
assets 資產 H-,TS^W
attorney fee 律師費 BxdX WO
audit 審計 P$ucL~r
auditor 審計員 =WK04\H
average 平均數 Q_]~0PoH
average cost 平均成本 &RW`W)0;
bad debt 壞賬 #Ao !>qCE
balance 餘額 hm\\'_u
balance sheet 資產負債表 cKjRF6w
bank account 銀行賬戶 KQ{
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bank balance 銀行結存 g*y/j]
bank charge 銀行手續費
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bank deposit 銀行存款 BSgTde|3y
bank discount 銀行貼現 [jrq
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bank draft 銀行匯票 $7NCb7%/L
bank loan 銀行借款 `\N]wlB2/b
bank overdraft 銀行透支 3z3_7XI
bankers acceptance 銀行承兌 Nqcp1J"
bankruptcy 破產 mb1V
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bearer 持票人 E(4w5=8TI
beneficiary 受益人 b7Oj<!Wo`
bequest 遺產 w"8V0z
bill 票據 =K(Jq
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bill of exchange 匯票 *5D3vB*S
bill of lading 提單 f*m[|0qI<X
bills discounted 貼現票據 _TUm$#@Y`
bills payable 應付票據 Svw<XJ
bills receivable 應收票據 dZ]Rqr
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board of directors 董事會
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bonds 債券 3-|3`(
bonus 紅利 `/4:I
book value 賬面價值 dJD(\a>r.u
bookkeeper 簿記員 hw=GR_,
bookkeeping 簿記 1nI^-aQ3
branch office general ledger 支店往來賬戶 >c~RI7uu
broker 經紀人 S6sq#kcH
brought down 接前 opp!0:jS*
brought forward 接上頁 E\M-k\cSj
budget 預算 cWa)#:JOV
by-product 副產品 PeTA$Yl
by-product sales 副產品銷售 Y#HI;Y^RP
capital 股本 HBiBv-=,
capital income 資本收益 aG{$Ic
capital outlay 資本支出 KX4],B5 +
capital stock 股本 ss
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capital stock certificate 股票 `1+F,
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carried down 移後 I ~$1Lu`~
carried forward 移下頁 6F|j(LB
cash 現金 LFf`K)q
cash account 現金賬戶 Ig \#f
cash in bank 存銀行現金 wCCV2tk
cash on delivery 交貨收款 +Xy*?5E;C
cash on hand 庫存現金 0*F}o)n/m
cash payment 現金支付 7L3ik;>
cash purchase 現購 )9L/sKz
cash sale 現沽 S6D^3n
cashier 出?#123;員 `u
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cashiers check 本票 %J~WC$=Qv
certificate of deposit 存款單折 27A!\pn
certificate of indebtedness 借據 rHz||jjU
certified check 保付支票 _}gtcyx
certified public accountant 會計師 ig+4S[L~n
charges 費用 x#H
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charge for remittances 匯水手續費 eQDX:b
charter 營業執照 P_Hv%g
chartered accountant 會計師 _[h8P9YI4
chattles 動產 0-d>I@j
check 支票 UE"GJt`I
che stub 支票存根 zpjqEEY;
closed account 己結清賬戶 Log|%P\
closing 結算 IV `%V+
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closing entries 結賬紀錄 1AD]v<M
closing stock 期末存貨 ej(ikj
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closing the book 結賬 rcN 9.1
columnar journal 多欄日記賬 z(13~38+
combination 聯合 &
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commission 佣金 L.'}e{ldW
commodity 商品 e' 9r"<>i
common stock 普通股 =E*Gb[r_7
company 公司 BS1A
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compensation 賠償 c&nh>oN
compound interest 複利 ,,4
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consignee 承銷人 quxdG>8
consignment 寄銷 cr;`Tl~}s
consignor 寄銷人 ^Q}eatEn
consolidated balance sheet 合併資產負債表 }6u2*(TmD
consolidated profit and loss account 合併損益表 ;2xO`[#
consolidation 合併 PoSpkJH
construction cost 營建成本 EnVuD
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construction revenue 營建收入 Rl~T$
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contract 合同 +9;2xya2
control account 統制賬戶 }^kL|qmjR
copyright 版權 Cb;WZ3HR
corporation 公司 3G}AH E4
cost 成本 aM3gRp51cj
cost accounting 成本會計 wq!iV |
cost of labour 勞工成本 jM)C4ii.-$
cost of production 生產成本 '@nbqM
cost of manufacture 製造成本 4,p;Km&
cost of sales 銷貨成本 rf&M!d}!
cost price 成本價格 ;q>9W,jy
credit 貸方 J @IS\9O
credit note 收款通知單 D<$XyP
creditor 債權人 $A_]:qI2
crossed check 橫線支票 V9NTs8LKc
current account 往來活期賬戶 xg@NQI@7
current asset 流動資產 }iB|sl2J
current liability 流動負債 ]e?x# <S
current profit and loss 本期損益 _QOZsEe
debit 借方 EbNd=Z'J
debt 債務 J Yb}Zw;
debtor 債務人 8jlLUG:g
deed 契據 _i0kc,*C\
deferred assets 遞延資產 )RgGcHT
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deferred liabilities 遞延負債 s@4nWe
delivery 交貨 >o,^b\
delivery expense 送貨費 bpAv1udX-W
delivery order 出貨單 q'[}9e`Q
demand draft 即期匯票 O*6n$dUj3
demand note 即期票據 2S[-$9
demurrage charge 延期費 K>:]Bx#F7
deposit 存款 }n:?7
deposit slip 存款單 OPJ: XbG
depreciation 折舊 hB;VCg8
direct cost 直接成本 Hy:V`>
direct labour 直接人工 &C<yfRDu
director 董事 {y= W6uP
discount 折扣 0fXLcal
discount on purchase 進貨折扣 [(
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