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。 ZY)&Fam}
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acceptance 承兌 wEix 8Ow*
account 賬戶 B5qlU4km&
accountant 會計員 {G-y7y+E
accounting 會計 LV]F?O[K=
accounting system 會計制度 4='/]z
accounts payable 應付賬款 ^B'N\[
accounts receivable 應收賬款 <OGXKv@
accumulated profits 累積利益 97^)B4
adjusting entry ?#123;整記錄 \~:_h#bW
adjustment ?#123;整 6P`!yBAu
administration expense 管理費用 HA;G{[X
advances 預付 M^y5 Dep
advertising expense 廣告費 <)$JA
agency 代理 Nj}-"R\u
agent 代理人 IoxdWQ4]A
agreement 契約 b59NMGn
allotments 分配數 !@f!4n.e|I
allowance 津貼 ga|-~~
amalgamation 合併 Dp;6CGYl?
amortization 攤銷 bP1]:^ x@W
amortized cost 應攤成本 m$^v/pLkM
annuities 年金 >^adxXw.o
applied cost 已分配成本 0?,%B?A8O
applied expense 已分配費用 Ft 2u&Rtx
applied manufacturing expense 己分配製造費用 Y'x+!&H
apportioned charge 攤派費用 6V @ [<d
appreciation 漲價 ]= 9^wS
article of association 公司章程 hWiBLip,z
assessment 課稅 dQPW9~g8Hg
assets 資產 dJ=z'?|%g
attorney fee 律師費 DZU} p
audit 審計 `j(-y`fo
auditor 審計員 F'JceU
average 平均數 I:o.
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average cost 平均成本 >?^_JEC6
bad debt 壞賬 )C#b83
balance 餘額 , n47.S
balance sheet 資產負債表
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bank account 銀行賬戶
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bank balance 銀行結存 ??? ;H
bank charge 銀行手續費 W< :7z
bank deposit 銀行存款 S0p[Kt
bank discount 銀行貼現 G>j4b}e
bank draft 銀行匯票 @x/D8HK2
bank loan 銀行借款 \t%rIr
bank overdraft 銀行透支 kPFqsq
bankers acceptance 銀行承兌 1zJ
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bankruptcy 破產 >vc$3%L[$
bearer 持票人 f]]UNS$AYQ
beneficiary 受益人 LVxR*O
bequest 遺產 ^ub@Jwe
bill 票據 bv4G!21]*;
bill of exchange 匯票 |Fp+9U
bill of lading 提單 &265
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bills discounted 貼現票據 "/$2oYNy+
bills payable 應付票據 (@;=[
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bills receivable 應收票據 _Rm1-,3
board of directors 董事會 ibQN
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bonds 債券 QX|y};7\e
bonus 紅利 n 8'#'^|
book value 賬面價值 K}9 c$C4
bookkeeper 簿記員 NaYr$`
bookkeeping 簿記
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branch office general ledger 支店往來賬戶 hScC<=W
broker 經紀人 Ig"QwvR
brought down 接前 4~mmP.c
brought forward 接上頁 B0"55g*c
budget 預算 xjg(}w
by-product 副產品 !t!\b9=
by-product sales 副產品銷售 |Y]4PT#EE
capital 股本 ?Y\hC0a60
capital income 資本收益 7':qx}c#!1
capital outlay 資本支出 jP"l5
capital stock 股本 IO}53zn<l
capital stock certificate 股票 T6fm`uL&L
carried down 移後 KkD&|&!Q7u
carried forward 移下頁 T~-OC0
cash 現金 NX9K%J
cash account 現金賬戶 F*j0o
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cash in bank 存銀行現金 yZw5?{g@
cash on delivery 交貨收款 Z@QJ5F1y
cash on hand 庫存現金 dE]yb|Ld
cash payment 現金支付
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cash purchase 現購
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cash sale 現沽 XX[CTh?O%
cashier 出?#123;員 XCUU(H
cashiers check 本票 #/LU@+
certificate of deposit 存款單折 #jd&f,
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certificate of indebtedness 借據 Y;[+ ^J*a
certified check 保付支票 n|AV7c
certified public accountant 會計師 #f-pkeaeq
charges 費用 (hFyp}jkk
charge for remittances 匯水手續費 |h* rkLY
charter 營業執照 "DsL$D2e
chartered accountant 會計師 mo
chattles 動產 XAw0Nn
check 支票 O6Mxp-
che stub 支票存根
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closed account 己結清賬戶 Dwuao`~Xm
closing 結算 caXSt2|'
closing entries 結賬紀錄 r0(* ]K:.
closing stock 期末存貨 W
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closing the book 結賬 1XPYI
columnar journal 多欄日記賬 4"~l^yK
combination 聯合 VL2+"<
commission 佣金 EEdU\9DH(
commodity 商品
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common stock 普通股 UNJAfr P
company 公司 ZYo?b"6A
compensation 賠償 pUD(5v*0R
compound interest 複利 (,OF<<OH
consignee 承銷人 z6x`O-\
consignment 寄銷 V
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consignor 寄銷人 Td,s"p>Vq
consolidated balance sheet 合併資產負債表 L. DD
consolidated profit and loss account 合併損益表 Q]hl+C$d"/
consolidation 合併 @M&qH[tK-A
construction cost 營建成本 P]%)c6Uh
construction revenue 營建收入 UWo*%&J
contract 合同 Qs\*r@6?
control account 統制賬戶 r2G38/K
copyright 版權 fOJTy0jX8
corporation 公司 ,jq:%Y[KZ
cost 成本 5N(OW:M
cost accounting 成本會計 ,Vfjt=6]}
cost of labour 勞工成本 8T?D#,/
cost of production 生產成本 *~0U4kw+
cost of manufacture 製造成本 FW)VyVFmk
cost of sales 銷貨成本 J^y?nE(j
cost price 成本價格 0S2/,[-u+
credit 貸方 OWT|F0.1$k
credit note 收款通知單 Jp"yb`w
creditor 債權人 M2pFXU?]
crossed check 橫線支票 oe<DP7e
current account 往來活期賬戶 &>P<Zw
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current asset 流動資產 ;b_l/T(
current liability 流動負債 kwUy^"O
current profit and loss 本期損益 _"[Ls?tRX
debit 借方 H*HL:o-[
debt 債務 "/nbcQ*s*E
debtor 債務人 #7['M;_
deed 契據 / }Pj^^6A<
deferred assets 遞延資產 c<,R,DR
deferred liabilities 遞延負債 %ty`Oa2
delivery 交貨 |8?e4yVd
delivery expense 送貨費 .t
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delivery order 出貨單 +E-CsNAZ*"
demand draft 即期匯票
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demand note 即期票據 q~`dxq`}
demurrage charge 延期費 Zm*q V!
deposit 存款 V{UY_
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deposit slip 存款單 'P)c'uqd#
depreciation 折舊 6bN8}
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direct cost 直接成本 `j8pgnY>5~
direct labour 直接人工 Ey=ymf.}
director 董事 "x3x$JQZy
discount 折扣 2Q 5-.2]
discount on purchase 進貨折扣 fcO|0cQ
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