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。 U\~[
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acceptance 承兌 -}juj;IVv
account 賬戶 {w^flizY
accountant 會計員 [P{Xg:0
accounting 會計 \9/n~/{
accounting system 會計制度 ()>\D
accounts payable 應付賬款 :7!/FBd
accounts receivable 應收賬款 #PA"l`"
accumulated profits 累積利益 GW{Nc!)
adjusting entry ?#123;整記錄 RGtUKr'
adjustment ?#123;整 uYMW5k_,>
administration expense 管理費用 ZcO!cR&*'J
advances 預付 a}c(#ZLs
advertising expense 廣告費 LZ ID|-
agency 代理 "5jZS6A]
agent 代理人 g}qK$>EPS
agreement 契約 oaBfq8,;
allotments 分配數 +uwjZN'9a
allowance 津貼 a<g
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amalgamation 合併 tXKhkt`
amortization 攤銷 @3S2Xb{ra1
amortized cost 應攤成本 XLbrE|0A?
annuities 年金 ~0 FqY&4
applied cost 已分配成本 x{ZVq 4
applied expense 已分配費用 sq)Nn&5A
applied manufacturing expense 己分配製造費用 ypd
apportioned charge 攤派費用 b8v$*{
appreciation 漲價 l2`8]Qr
article of association 公司章程 U0N[~yW(t1
assessment 課稅 \K?./*
assets 資產 H[Pb Wy:
attorney fee 律師費 >LU*F|F]B
audit 審計
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auditor 審計員 dadMwe_l0
average 平均數 Q#g
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average cost 平均成本 MB |(,{S
bad debt 壞賬 (I~,&aBr
balance 餘額 :6M0`V;L
balance sheet 資產負債表 [7s5Vt|
bank account 銀行賬戶 Io"=X!k
bank balance 銀行結存 X7 ZaQ .
bank charge 銀行手續費 =k/n
bank deposit 銀行存款 7e=a D~f
bank discount 銀行貼現 ~IWi@m{
bank draft 銀行匯票 X"1<G3m4
bank loan 銀行借款 Iw<c 9w8
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 .$OInh
bankruptcy 破產 ytC{E_
bearer 持票人 c,~44Z
beneficiary 受益人 B]qh22Yib
bequest 遺產 R$3JbR.
bill 票據 *HXq`B
bill of exchange 匯票 ,/ig8~u'c
bill of lading 提單 ;_SS3q
bills discounted 貼現票據 D&^:hs@
bills payable 應付票據 0,A?*CO
bills receivable 應收票據 .BUl$RW|
board of directors 董事會 P<&/$x6
bonds 債券 1aDDl-8,
bonus 紅利 `i:0dVs
book value 賬面價值 q7PRJX
bookkeeper 簿記員 &+^
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bookkeeping 簿記 y-X'eCUz
branch office general ledger 支店往來賬戶 ^+wz
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broker 經紀人 D8 #q.OR]
brought down 接前 =Ffq =<
brought forward 接上頁 }n7e_qy4
budget 預算 xXYens}
by-product 副產品 z0UO<Y?9
by-product sales 副產品銷售 QO>*3,(H,q
capital 股本 W|Tew-H{h_
capital income 資本收益 bYgYP|@
capital outlay 資本支出 ,qHG1#^
capital stock 股本 U`Ag|
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capital stock certificate 股票 E9:hK
carried down 移後 ^MW%&&,BL
carried forward 移下頁 MGz>
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cash 現金 qR<DQTO<
cash account 現金賬戶 yk)j;i4@
cash in bank 存銀行現金 @~XlI1g$i
cash on delivery 交貨收款 '9dtIW6E
cash on hand 庫存現金 .:raeDrd
cash payment 現金支付 V<pqc&f.
cash purchase 現購 wE \c?*k
cash sale 現沽 Cr%r<*s
cashier 出?#123;員 U:|v(U$"?
cashiers check 本票 kC5,yj
certificate of deposit 存款單折 %Tb|Yfyr C
certificate of indebtedness 借據 'nS 3o. }
certified check 保付支票 11T\2&Q
certified public accountant 會計師 O*v+<|0!l
charges 費用 -YyH"f
charge for remittances 匯水手續費 h3IkO
h4|h
charter 營業執照 fYjsSUnf
chartered accountant 會計師 v`w?QIB]
chattles 動產 5mNXWg7#]
check 支票 gc~h!%'.I
che stub 支票存根 oI~Qo*4eh
closed account 己結清賬戶 SkA'+(
closing 結算 P0(~~z&%[
closing entries 結賬紀錄 FxX3Pq8h
closing stock 期末存貨 K@~#Gdnl
closing the book 結賬 5;
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columnar journal 多欄日記賬 IyN9
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combination 聯合 +|<b0Xd
commission 佣金 1n(}Q1fa
commodity 商品 BZc-
common stock 普通股 3/=QZ8HA&-
company 公司 J-<B*ot+lX
compensation 賠償 jGhg~-m
compound interest 複利 Ur(o&,
consignee 承銷人 5(7MQuRR
consignment 寄銷 f {c[_OR
consignor 寄銷人 r(T/^<
consolidated balance sheet 合併資產負債表 ZC*d^n]x.
consolidated profit and loss account 合併損益表
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consolidation 合併 AJd.K'=8
construction cost 營建成本 'm5(MC,
construction revenue 營建收入 PjW+V`
contract 合同 m
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control account 統制賬戶 p-r%MnT
copyright 版權 y]_8.
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corporation 公司 xBfe8lor
cost 成本 hr6e 1Er
cost accounting 成本會計 =DTOI
cost of labour 勞工成本 xt,L* B
cost of production 生產成本 {4aY}=
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cost of manufacture 製造成本 TK/'=8
cost of sales 銷貨成本 \g1@A"
cost price 成本價格 Q9xx/tUW
credit 貸方 ~o'#AP#N~
credit note 收款通知單 =G F
creditor 債權人 GR[>mkW!M
crossed check 橫線支票 &N_c-@2O
current account 往來活期賬戶 sVdK^|j
current asset 流動資產 m{.M,Lm:
current liability 流動負債 kz;_f
current profit and loss 本期損益 {3(.c, q@
debit 借方 /+t[,
debt 債務 '(X[
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debtor 債務人 6Hbf9,vI
deed 契據 ^+Vk#_2Q
deferred assets 遞延資產 %s@S|<
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deferred liabilities 遞延負債 Rw\C0'
delivery 交貨 %SO%{.}Zf
delivery expense 送貨費 t<k[W'#
delivery order 出貨單 k-pEBhOH
demand draft 即期匯票 B%J%TR_
demand note 即期票據 rYFau1
demurrage charge 延期費 7 Y
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deposit 存款 %;\G@q_p{
deposit slip 存款單 k
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depreciation 折舊 -+=:+LhSMb
direct cost 直接成本 JD{MdhhV
direct labour 直接人工 Fv);5LD
director 董事 }t
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discount 折扣 AMD?LjY~
discount on purchase 進貨折扣 7Fi2^DlgX
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