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。 Z-? Iip{
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acceptance 承兌 H3p4,Y}'#
account 賬戶 6T{o3wc;
accountant 會計員 u7WTSL%
accounting 會計 Q70**qm
accounting system 會計制度 Lyf? V(S
accounts payable 應付賬款 $>S}acuC
accounts receivable 應收賬款 V'HlAQr
accumulated profits 累積利益 0I(GB;E
adjusting entry ?#123;整記錄 [T}%q"<
adjustment ?#123;整 ;qT!fuN;
administration expense 管理費用 jza}-=&+e
advances 預付 Pv{,aV\I}
advertising expense 廣告費 ]AFM Y<mB
agency 代理 s60:0 >
agent 代理人 6]@|7|N>X
agreement 契約 :oon}_MdRd
allotments 分配數 }C`}wS3i
allowance 津貼 v2Qc}o
amalgamation 合併 <6}f2^
amortization 攤銷 HdY3DdC%q
amortized cost 應攤成本 yVmtsQ-}a
annuities 年金 Mu_mm/U_
applied cost 已分配成本 Pt PGi^
applied expense 已分配費用 V(''p{
applied manufacturing expense 己分配製造費用 Ads<-.R
apportioned charge 攤派費用 :N+#4rtgUY
appreciation 漲價 +}`O^#<qLX
article of association 公司章程 ^?K?\
assessment 課稅 TY54e T
assets 資產 _ RT"1"r
attorney fee 律師費 !F7EAQn{(
audit 審計 Q[ 9rA
auditor 審計員 V\rIN}7
average 平均數 +>i<sk
average cost 平均成本 }]39
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bad debt 壞賬 Vlp*'2VO
balance 餘額 o$H Jg
balance sheet 資產負債表 z2s|.M]&-D
bank account 銀行賬戶 Ch \ed|u
bank balance 銀行結存 )/+eLRN5G
bank charge 銀行手續費 {>UMw>T[
bank deposit 銀行存款 Jc"$p\ $-
bank discount 銀行貼現 E-tNB{r@
bank draft 銀行匯票 :,}:c%-^"
bank loan 銀行借款 yqVaA 'w5
bank overdraft 銀行透支 GmmT'3Q
bankers acceptance 銀行承兌 ku[=QsMv
bankruptcy 破產 k^dCX+
bearer 持票人 d_WnK{
beneficiary 受益人 KWigMh\r
bequest 遺產 ~Q$c!=
bill 票據 |bG [TOa
bill of exchange 匯票 1<qVN'[
bill of lading 提單 Cs1%g
bills discounted 貼現票據 RZ/+K=
bills payable 應付票據 wsb=[$C
bills receivable 應收票據 s:jL/%+COZ
board of directors 董事會 o+)LcoPu
bonds 債券 I3zitI;
bonus 紅利 Z
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book value 賬面價值 !irX[,e
bookkeeper 簿記員 jKCqH$
bookkeeping 簿記 Eip~~2
branch office general ledger 支店往來賬戶 )ejXeg
broker 經紀人 <rwOI.W
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brought down 接前 H:{(CY?t
brought forward 接上頁 : DX/r
budget 預算 A]SB c2
by-product 副產品 qLW-3W;WUH
by-product sales 副產品銷售 y/sWy1P7
capital 股本 |Qt`p
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capital income 資本收益 ^qzT5W\@
capital outlay 資本支出 P#2T
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capital stock 股本 )oxP.K8q)U
capital stock certificate 股票 _9O }d
carried down 移後 W}e[.iX;
carried forward 移下頁 qYu!:xa8
cash 現金 "w|k\1D
cash account 現金賬戶 @qhg[=
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cash in bank 存銀行現金 H;7H6fyZ
cash on delivery 交貨收款 ZV<y=F*~f
cash on hand 庫存現金 *}iT6OJ
cash payment 現金支付 RoM*Qjw
cash purchase 現購 jf)JPa_
cash sale 現沽 u,SX`6%
cashier 出?#123;員 U5ud?z()OA
cashiers check 本票 pii
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certificate of deposit 存款單折 1d@^,7MF-
certificate of indebtedness 借據 vV
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certified check 保付支票 %"KWjwp
certified public accountant 會計師 -WW!V(~p
charges 費用 gmAKW4(
charge for remittances 匯水手續費 DwrCysIK
charter 營業執照 sImxa`kb
chartered accountant 會計師 |xgCV@
chattles 動產 ?L#SnnE
check 支票 zQ|x>3
che stub 支票存根 VX>t!JP p
closed account 己結清賬戶 eP'kY(g8
closing 結算 BK\~I
closing entries 結賬紀錄 0!'M#'m
closing stock 期末存貨 K~ /V
closing the book 結賬 vLT12v:)`
columnar journal 多欄日記賬 "vRqtEBO@
combination 聯合 Pymh^i
commission 佣金 -K'84 bZ
commodity 商品 w>q_8V_K
common stock 普通股 -I-&<+7v
company 公司 /G{3p&9
compensation 賠償 [Z Gj7
compound interest 複利 zt?w n*_
consignee 承銷人 m}'@S+k^
consignment 寄銷
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consignor 寄銷人 Vq7
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consolidated balance sheet 合併資產負債表 ?
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consolidated profit and loss account 合併損益表 +#db_k
consolidation 合併 r~Ubgd ]U
construction cost 營建成本 _ktSTzH0
construction revenue 營建收入 _C8LK.M#j
contract 合同 S"A_TH
control account 統制賬戶 *U^I`j[u
copyright 版權 [[DFEvOEh
corporation 公司 [3NV #
cost 成本
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cost accounting 成本會計 :8L61d2(
cost of labour 勞工成本 +~k,4
cost of production 生產成本 GQ)cUrXQz
cost of manufacture 製造成本
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cost of sales 銷貨成本 b`Ek;nYek
cost price 成本價格 Oc+L^}elJ
credit 貸方
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credit note 收款通知單 J& SuUh<
creditor 債權人 l
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crossed check 橫線支票 <gzMDX[^M
current account 往來活期賬戶 &ziB#(&:H
current asset 流動資產 h?tV>x/Fu
current liability 流動負債 B=/=U7T
current profit and loss 本期損益 61wG:
debit 借方 iw;Alav"x
debt 債務 ;RZa<2
debtor 債務人 +hhbp'%
deed 契據 cW/~4.v$
deferred assets 遞延資產
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deferred liabilities 遞延負債 a#GqJ?nY
delivery 交貨 4qR Q,g{$T
delivery expense 送貨費 4IE#dwZW
delivery order 出貨單 yXl.Gq>]{
demand draft 即期匯票 .z7f_KX^
demand note 即期票據 }4`YdN
demurrage charge 延期費 H$iMP.AK
deposit 存款 u}0t`w:
deposit slip 存款單 Ds5&5&af
depreciation 折舊 ,qh
direct cost 直接成本 }(O
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direct labour 直接人工 93b5S>&r
director 董事 Z{)|w=
discount 折扣 fb=vO U
discount on purchase 進貨折扣 S?WUSx*N
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