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。 RP!X5
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acceptance 承兌 ~:v" TuuK
account 賬戶 !Yd7&#s
accountant 會計員 X)x$h{ OE
accounting 會計 6Xbo:#
accounting system 會計制度 O6 bB CF;
accounts payable 應付賬款 p%ek)tT
accounts receivable 應收賬款 Y2HF
accumulated profits 累積利益 }GRZCX>
adjusting entry ?#123;整記錄 )BmK'H+
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adjustment ?#123;整 Z
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administration expense 管理費用 ;(5b5PA
advances 預付 E:!?A@Fy
advertising expense 廣告費 G?v]p~6
agency 代理 )w=ehjV^m
agent 代理人 4:WN-[xX
agreement 契約 5Z
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allotments 分配數 h`;w/+/Zr
allowance 津貼 7G zf>n
amalgamation 合併 ]Vuq)#
amortization 攤銷 cA
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amortized cost 應攤成本 EA) K"C
annuities 年金 .0}]/%al
applied cost 已分配成本 Z]jm.'@
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applied expense 已分配費用 W!MO}0s
applied manufacturing expense 己分配製造費用 ^Cs?FF@P
apportioned charge 攤派費用 ;Hk{bz(
appreciation 漲價 R9xhO!
article of association 公司章程 t4X:I&l-M:
assessment 課稅 Rf9;jwU
assets 資產 [Wf% iwB
attorney fee 律師費 nJC/yS|
audit 審計 +`'=K ;{U
auditor 審計員 Te_%r9P|2
average 平均數 ^~XsHmcQ
average cost 平均成本 C3>&O?7J*7
bad debt 壞賬 .W>LEz'
balance 餘額 l3[2b
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balance sheet 資產負債表 RE6dN
bank account 銀行賬戶 *jE>(J`
bank balance 銀行結存 Vz[tgb]-
bank charge 銀行手續費 @ A?Ss8p'
bank deposit 銀行存款 D;nm~O%
bank discount 銀行貼現 V'alzw7#
bank draft 銀行匯票 l/ufu[x!a
bank loan 銀行借款 U|yXJ.Z3
bank overdraft 銀行透支 (]ToBju
bankers acceptance 銀行承兌 T8'm{[C
bankruptcy 破產 Ps<;DE\$f4
bearer 持票人 M5\$+Tu
beneficiary 受益人 #$-{hg{
bequest 遺產 RKru
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bill 票據 #s%_ L
bill of exchange 匯票 0;6eSmF
bill of lading 提單 GP<PU
bills discounted 貼現票據 +xYU$e6Z
bills payable 應付票據 d%?$UnQ
bills receivable 應收票據 A~0eJaq+
board of directors 董事會 X3mHg5zt
bonds 債券 |YEq<wbQ
bonus 紅利 MEKsL7
book value 賬面價值 VCf/EkC
bookkeeper 簿記員 [
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bookkeeping 簿記 =2J^
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branch office general ledger 支店往來賬戶 FqwH:Fcr:
broker 經紀人 n[+$a)$8
brought down 接前 Iy[TEB
brought forward 接上頁 3mP251"dIW
budget 預算 k7ye,_&>
by-product 副產品 o|`%>&jP
by-product sales 副產品銷售 v=8sj{g3,3
capital 股本 6~b)Hc/
capital income 資本收益 -HQ(t
capital outlay 資本支出 4 x|yzUx
capital stock 股本 (Y!{ UNq5
capital stock certificate 股票 y).dw(
carried down 移後 @y1:=["b
carried forward 移下頁 u7(<YSOs
cash 現金 CNMcQP
cash account 現金賬戶 ka=EOi
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cash in bank 存銀行現金 yor6h@F1
cash on delivery 交貨收款 " i!Xiy~
cash on hand 庫存現金 ks19e>'5Q
cash payment 現金支付 `En>o~ L;
cash purchase 現購 m:-=K
cash sale 現沽 %^KNY ;E
cashier 出?#123;員 W6^YFN
cashiers check 本票 0+{CN|0
certificate of deposit 存款單折 &9OnN<mT1
certificate of indebtedness 借據 3q-Xj:FP
certified check 保付支票 r}nz )=\Cj
certified public accountant 會計師 Fswr @du
charges 費用 >S}^0vNZX
charge for remittances 匯水手續費 P1G;JK
charter 營業執照 Bcl6n@{2f
chartered accountant 會計師 [6cF#_)*
chattles 動產 2I$-&c]
check 支票 Gr&YzbSX
che stub 支票存根 .o(S60iH!(
closed account 己結清賬戶 )dh
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closing 結算 XlJA}^e
closing entries 結賬紀錄 ,z5B"o{Et
closing stock 期末存貨 wN]]t~K)Q
closing the book 結賬 ~{cG"
columnar journal 多欄日記賬 ^~`t
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combination 聯合 4{6XZ_J1
commission 佣金 9.>he+
commodity 商品 )0XJOm
common stock 普通股 %X -G(Z
company 公司 ]@A31P4t|
compensation 賠償 )(V!& w6
compound interest 複利 k#"}oI{<
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consignee 承銷人 v|
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consignment 寄銷 Q@ghQGn#
consignor 寄銷人 ItxC}qT
consolidated balance sheet 合併資產負債表 -'Oq.$Qq
consolidated profit and loss account 合併損益表
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consolidation 合併 M
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construction cost 營建成本 IA~wmOF
construction revenue 營建收入 1X-fiQJ
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contract 合同 St|B9V?eEB
control account 統制賬戶 ?4sF:Y+\
copyright 版權 rUDMQxLruV
corporation 公司 ,M0#?j>
cost 成本 ~]78R!HJ
cost accounting 成本會計 9jf2b
cost of labour 勞工成本 oGKk2oP
cost of production 生產成本 J_7&nIH7
cost of manufacture 製造成本 MVkO >s
cost of sales 銷貨成本 bM>5=Zox
cost price 成本價格 VRA0p[
credit 貸方 QLDld[
credit note 收款通知單 {w52]5l
creditor 債權人 !b{7gUjyI
crossed check 橫線支票 8/T,.<5
current account 往來活期賬戶 S*'
current asset 流動資產 J_N`D+m
current liability 流動負債 HwxME%w
current profit and loss 本期損益 (aX6jdvo
debit 借方 dPb@[k
debt 債務 o l8|
debtor 債務人 dW9Ci"~v
deed 契據 '[
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deferred assets 遞延資產 fl*>m,
deferred liabilities 遞延負債 w;
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delivery 交貨 aP` V
delivery expense 送貨費 !A=>B=.|D
delivery order 出貨單 |YWX.-aeo
demand draft 即期匯票 xa?
demand note 即期票據 +ieRpVg
demurrage charge 延期費 $zD}hO9
deposit 存款 *,#T&M7D
deposit slip 存款單 2`nOYK
depreciation 折舊 &vV_,$
direct cost 直接成本 ,+o*>
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direct labour 直接人工 97\9!)`,
director 董事 {N`<THPP
discount 折扣 .?LP$O=
discount on purchase 進貨折扣 hM~zO1XW
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