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。 )
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acceptance 承兌 R:AA,^Z
account 賬戶 @]c(V%x
accountant 會計員 {}m PEd b
accounting 會計 A@D2+fS
accounting system 會計制度 pge++Di
accounts payable 應付賬款 }KK Y6D|d>
accounts receivable 應收賬款 o|iYd
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accumulated profits 累積利益 TO*BH^5R
adjusting entry ?#123;整記錄 ]I.n\2R]om
adjustment ?#123;整 6ubL1K
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advances 預付 3bd5FsI^pU
advertising expense 廣告費 (NK9vW4F
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agent 代理人 l|+BC
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allotments 分配數 :@xm-.D
allowance 津貼 M9f?q.Bv
amalgamation 合併 Hiv!BV|
amortization 攤銷 Z!&Rr~i
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amortized cost 應攤成本 ;.Ie#Vr1N
annuities 年金 0T5=W U
applied cost 已分配成本 ,prF6*g+WE
applied expense 已分配費用 lvpc*d|K
applied manufacturing expense 己分配製造費用 =GBI0&U
apportioned charge 攤派費用 tYqs~B3
appreciation 漲價 BH@)QVs-
article of association 公司章程 R%H$%cnj
assessment 課稅 C4#rA.nF|
assets 資產 u@P[Vb
attorney fee 律師費 [;oCYb$9
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auditor 審計員 %=<IGce
average 平均數 !epgTN
average cost 平均成本
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bad debt 壞賬 "SoHt]%#
balance 餘額 FNQX7O52
balance sheet 資產負債表 desThnTw
bank account 銀行賬戶 \#x}q'BC4
bank balance 銀行結存 /_-;zL
bank charge 銀行手續費 :9Y$'+ <&H
bank deposit 銀行存款 G>Em!4h
bank discount 銀行貼現 *Sf-;U
bank draft 銀行匯票 B 2.q3T
bank loan 銀行借款 /
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bank overdraft 銀行透支 }T0K^Oe+eS
bankers acceptance 銀行承兌 b~C$R[S
bankruptcy 破產 jSQ9.%4
bearer 持票人 -(JU
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beneficiary 受益人 aSYs_?&.
bequest 遺產 [rOaM$3|
bill 票據 p'?w2YN/
bill of exchange 匯票 |"$uRV=qm
bill of lading 提單 @TA9V@?)
bills discounted 貼現票據 QI[}(O7#6
bills payable 應付票據 yISD/
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bills receivable 應收票據 |__=d+M'
board of directors 董事會 '!Kf#@';u
bonds 債券 2o[IHO]
bonus 紅利 %YlTF\-
book value 賬面價值 ? {F{;r
bookkeeper 簿記員 AdoZs8Q
bookkeeping 簿記 \H5Jk$*
branch office general ledger 支店往來賬戶 >1irSUj"~
broker 經紀人 dd7 =)XT+
brought down 接前 f|a DTWF
brought forward 接上頁 qtu
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budget 預算 )06iV
by-product 副產品 VLg
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by-product sales 副產品銷售 7yiJ1K<bIt
capital 股本 3|@t%K
capital income 資本收益 /=#~
capital outlay 資本支出
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capital stock 股本 K,}w]b
capital stock certificate 股票 W)SjQp6
carried down 移後 cf[vf!vi
carried forward 移下頁 }Ewo_P&`
cash 現金 ;? uC=o>Z{
cash account 現金賬戶 *R`MMm
cash in bank 存銀行現金 YirC*
cash on delivery 交貨收款 ~j @UlP
cash on hand 庫存現金 C@HD(..#
cash payment 現金支付 9g?xlue#?
cash purchase 現購 XqR{.jF.
cash sale 現沽 26:evid
cashier 出?#123;員 R+$8w2#
cashiers check 本票 $)e:8jS=
certificate of deposit 存款單折 2N6=8Xy5K
certificate of indebtedness 借據 o;-<|W>
certified check 保付支票 i&@,5/'-_O
certified public accountant 會計師 h<[+HsI
charges 費用 h[ 6hM^n
charge for remittances 匯水手續費 .Tm- g#
charter 營業執照 %f[Ep 3D
chartered accountant 會計師 Gbd?%{Xc-
chattles 動產 <qiICb)~
check 支票 ]u&dJL
che stub 支票存根 ! VRI_c
closed account 己結清賬戶 J/4y|8T/y
closing 結算 Wm6dQQ;Bj
closing entries 結賬紀錄 ?'~
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closing stock 期末存貨 yCM{M
closing the book 結賬 2%]hYr;
columnar journal 多欄日記賬 2Yyb#Ow
combination 聯合 U
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commission 佣金 | Odu4 Q
commodity 商品 .9\Cy4_qSd
common stock 普通股 GMF
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company 公司 'rV2Bt,
compensation 賠償 ":
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compound interest 複利 iiwpSGFl]
consignee 承銷人 5|WOBOh>`&
consignment 寄銷 -"Gl
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consignor 寄銷人 @]3*B%t
consolidated balance sheet 合併資產負債表 `QCD$=
consolidated profit and loss account 合併損益表 |z7dRDU}]
consolidation 合併 VA]ZR+m
construction cost 營建成本 S_!R^^ySG9
construction revenue 營建收入 .D@/y uV
contract 合同 pB'x_z
control account 統制賬戶
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copyright 版權 t61'LCEis
corporation 公司 [>uwk``_
cost 成本 ip5u_Xj?
cost accounting 成本會計 A[Cg/
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cost of labour 勞工成本 Pt3[|4L
cost of production 生產成本 Z)v)\l9d
cost of manufacture 製造成本 O&P>x#w
cost of sales 銷貨成本 p[P[#IeL
cost price 成本價格 WB"$u2{|i
credit 貸方
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credit note 收款通知單 )K.R\]XR
creditor 債權人 /Y ^7Rl
crossed check 橫線支票 bVmvjY4
current account 往來活期賬戶 qi[(*bFK7
current asset 流動資產 `hF;$
current liability 流動負債 7+]F^
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current profit and loss 本期損益 '?L%F{g/9
debit 借方 sRil>6QR
debt 債務 Hrv),Ce
debtor 債務人 rH^/8|}&s
deed 契據 vcD'~)G(*
deferred assets 遞延資產 0-
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deferred liabilities 遞延負債 <\xQ7|e
delivery 交貨 L(Rorf~V
delivery expense 送貨費 e>(Wvb&4
delivery order 出貨單 s_` V*`n&
demand draft 即期匯票
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demand note 即期票據 h&'J+b
demurrage charge 延期費 Dpp@*xX>
deposit 存款 W.GN0(uG
deposit slip 存款單 C_89YFn+
depreciation 折舊 $@4e(Zrmo
direct cost 直接成本 8I {56$
direct labour 直接人工 x_pMG!2
director 董事 8|_K
discount 折扣 -&~IOqlui
discount on purchase 進貨折扣 K+t];(
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