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。 &*L:4By)]
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acceptance 承兌 j3z&0sc2(0
account 賬戶 2{**bArV
accountant 會計員 _Z5l
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accounting 會計 A-.j
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accounting system 會計制度 6}{2W<
accounts payable 應付賬款 PX(Gx%s|
accounts receivable 應收賬款 (zye
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accumulated profits 累積利益 $5cLhi"`
adjusting entry ?#123;整記錄 <@5#
adjustment ?#123;整 Q|+m)A4@
administration expense 管理費用 * F~"4g
advances 預付 3vmLftZE}
advertising expense 廣告費 "D8xHHb
agency 代理 Qn<J@%
agent 代理人 WB$Z<m:
agreement 契約 0Q%'vBX\`
allotments 分配數 #Rjm3#gc
allowance 津貼 MdZ7Yep
amalgamation 合併 -Qqb/y
amortization 攤銷 #.a4}ya19
amortized cost 應攤成本 L{'qZ#N[
annuities 年金 rb&^ ei9B
applied cost 已分配成本 =F8uuYX%m
applied expense 已分配費用 (/Z~0hA[Q
applied manufacturing expense 己分配製造費用 az0( 54M
apportioned charge 攤派費用 =@V4V} ?
appreciation 漲價 u.8vXc
article of association 公司章程 >x&$lT{OY
assessment 課稅 NzNAhlXj3
assets 資產 BP*gnXj
attorney fee 律師費 HC}D
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audit 審計 C[? itk!
auditor 審計員 rm(<?w%'?
average 平均數 W"VN2
average cost 平均成本 k
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bad debt 壞賬 cd*y{Wt
balance 餘額 !W]># Pm
balance sheet 資產負債表 lb`P9mbr+
bank account 銀行賬戶 {Am\%v\
bank balance 銀行結存 2P@>H_JFF
bank charge 銀行手續費 -:cS}I
bank deposit 銀行存款 HSp*lHU
bank discount 銀行貼現 !);}zW!
bank draft 銀行匯票 ,t61IU3"
bank loan 銀行借款 j$&k;S
bank overdraft 銀行透支 DV*8Mkzg
bankers acceptance 銀行承兌 ^ yH|k@y
bankruptcy 破產 mcS/-DaN?
bearer 持票人 u|BD%5+J
beneficiary 受益人 w&`gx6?-na
bequest 遺產 WO^smCk
bill 票據 i
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bill of exchange 匯票 >sPu*8D40a
bill of lading 提單 $vlgiJ&f
bills discounted 貼現票據 v#YO3nD
bills payable 應付票據 >UWLT;N/W
bills receivable 應收票據 burEo.=
board of directors 董事會 1Qhx$If~
bonds 債券 wToz{!n
bonus 紅利 )|uPCZdLZ
book value 賬面價值 dUOjPq97
bookkeeper 簿記員 /o+,
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bookkeeping 簿記 #
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branch office general ledger 支店往來賬戶 } 9<aX
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broker 經紀人 TBrAYEk
brought down 接前 Qj[4gN?}=
brought forward 接上頁 %jKR\f G
budget 預算 ZRD* ^9)
by-product 副產品 7<|1 xOT
by-product sales 副產品銷售 ')Ozz<{
capital 股本 Nz*qz"T
capital income 資本收益 H<X4R
capital outlay 資本支出 hLYSYMUb
capital stock 股本 ]A9Vh
capital stock certificate 股票 CH`4FR.-
carried down 移後 $-M1<?5
carried forward 移下頁 1fViW^l_
cash 現金 JW
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cash account 現金賬戶 qSkt
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cash in bank 存銀行現金 <)?H98S
cash on delivery 交貨收款 zdU<]ge
cash on hand 庫存現金 q|=tt(}G
cash payment 現金支付 6"-LGK:
cash purchase 現購 mZ ONxR6q$
cash sale 現沽 Dn<2.!ZKQ
cashier 出?#123;員 +CX2W('
cashiers check 本票 Qn[4 &nUD
certificate of deposit 存款單折 TjgX' j
certificate of indebtedness 借據 z})H$]: $
certified check 保付支票 (gl CTF9v
certified public accountant 會計師 )1~4Tl,S
charges 費用 @UkcvhH
charge for remittances 匯水手續費 [WY
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charter 營業執照 \dbpCZ
chartered accountant 會計師 3`SLMPI
chattles 動產 !i.`m-J*
check 支票 9 n|H%AC
che stub 支票存根 W-7yi`5
closed account 己結清賬戶 g3e\'B'
closing 結算 , $78\B^
closing entries 結賬紀錄 "aB]?4
closing stock 期末存貨 (^eE8j/K
closing the book 結賬 Ds&)0Iwf
columnar journal 多欄日記賬 YPf&y"E&H
combination 聯合 ,UH`l./3DX
commission 佣金 8^c|9ow
commodity 商品 Gv?3}8Wp
common stock 普通股 qNC.|R
company 公司 67/hhO
compensation 賠償 75Jh(hd(
compound interest 複利 ~Jp\'P7*
consignee 承銷人 NZi5rXN
consignment 寄銷 Ju)2J?Xs5
consignor 寄銷人 YpL{c* M
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 VP0wa>50!
consolidation 合併 TcO@q ]+S
construction cost 營建成本 p?0 a"5Q
construction revenue 營建收入 + 5sTGNG
contract 合同 Z&JW}''n|F
control account 統制賬戶 /_o1b_1U
copyright 版權 ~WR6rc
corporation 公司 i?4vdL8M
cost 成本 JgYaA*1X
cost accounting 成本會計 ^[\F uSL
cost of labour 勞工成本 {B\ar+ 9>
cost of production 生產成本 3$(1LN
cost of manufacture 製造成本 }4A+J"M4y
cost of sales 銷貨成本 ,)S|%tDW
cost price 成本價格 DH)@8)C
credit 貸方 Q4CxtY
credit note 收款通知單 WH/r$.&
creditor 債權人 @"'1"$
crossed check 橫線支票 ?G0=\U<
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current account 往來活期賬戶 ylmf^G@JC
current asset 流動資產 *oZBv4Vh
current liability 流動負債 oxH S7b
current profit and loss 本期損益 :HMnU37m W
debit 借方 {j ${i
debt 債務 #Rl
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debtor 債務人 ran
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deed 契據 HMrS::
deferred assets 遞延資產 .OX.z~":y
deferred liabilities 遞延負債 |1T2<ZT
delivery 交貨 %I&Hx<Hj
delivery expense 送貨費 :T5l0h-eC
delivery order 出貨單 [=S@lURzm@
demand draft 即期匯票 q`"gT;3S
demand note 即期票據 hgfCM
demurrage charge 延期費 5~aSkg,MD
deposit 存款 \96?OCdr
deposit slip 存款單 &AZr(>
depreciation 折舊 aoI{<,(
direct cost 直接成本 EoIP#Cnd1
direct labour 直接人工 >9uDY+70I3
director 董事 1i$9x$4~E
discount 折扣 pWO,yxr:
discount on purchase 進貨折扣 T%
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