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。 7F_N{avr
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acceptance 承兌 o\PHs4Ws'7
account 賬戶 |f\WVGH
accountant 會計員 mi7~(V>
accounting 會計 .XVL JJ#
accounting system 會計制度 gzy|K%K
accounts payable 應付賬款 #_|O93HN'
accounts receivable 應收賬款 =q|//*t2
accumulated profits 累積利益 sl(go^
adjusting entry ?#123;整記錄 ic4hO>p&
adjustment ?#123;整 <r(D\rmD
administration expense 管理費用
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advances 預付 KfPgj
advertising expense 廣告費 1*'gaa&y
agency 代理 (i?9/8I
agent 代理人 c4r9k-w0E
agreement 契約 rZ)7(0BBs
allotments 分配數 yjq|8.L[
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allowance 津貼 .JJ50p
amalgamation 合併 &Nw|(z&$
amortization 攤銷 'i: lV'
amortized cost 應攤成本 P}>>$$b\Yi
annuities 年金 ]=]MJ3_7
applied cost 已分配成本 1)qD)E5&cf
applied expense 已分配費用 .<xD'54
applied manufacturing expense 己分配製造費用 @?;)x&<8?3
apportioned charge 攤派費用 [d-Y1
appreciation 漲價 B52dZ b
article of association 公司章程 TJ>1?W\Z
assessment 課稅 c/:k|x
assets 資產 M _lLP8W}
attorney fee 律師費 WS?Y8~+{5
audit 審計 tfh`gUV4
auditor 審計員 #yU"n-eLR
average 平均數 2$VSH&
average cost 平均成本 l<<9H-O
bad debt 壞賬 t<$J
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balance 餘額 -v|lM8
balance sheet 資產負債表 &3xda1H
bank account 銀行賬戶 DRTT3;,N
bank balance 銀行結存 F1L[C4'
bank charge 銀行手續費 M
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bank deposit 銀行存款 cS2]?zI
bank discount 銀行貼現
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bank draft 銀行匯票 1mR@Bh
bank loan 銀行借款 -V[!qI
bank overdraft 銀行透支 &.
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bankers acceptance 銀行承兌 lz1cLl
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bankruptcy 破產 y@7CY-1
bearer 持票人 KoWG:~>|
beneficiary 受益人 eNM"e-
bequest 遺產 g[~J107%A
bill 票據 4d}n0b\d
bill of exchange 匯票 vQy<%[QO
bill of lading 提單 eb6y-TwY
bills discounted 貼現票據 1,U)rx$H
bills payable 應付票據 wuXH'
bills receivable 應收票據 -/*VR$c
board of directors 董事會 zy8+~\a+Y&
bonds 債券 ac966<#
bonus 紅利 ae2SU4Jx
book value 賬面價值 B<$6Dj%L
bookkeeper 簿記員 (v:8p!QN
bookkeeping 簿記 ^ P
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branch office general ledger 支店往來賬戶 HCe/!2Y/%
broker 經紀人 =4U$9jo!;
brought down 接前 V`YmGo
brought forward 接上頁 "?W8o[c+
budget 預算 x&m(h1h
by-product 副產品 v |pHbX
by-product sales 副產品銷售 ]"YXa~b
capital 股本 _F^NX%
capital income 資本收益 /OMgj7olD
capital outlay 資本支出 TV0Y{x*~iH
capital stock 股本 HqV4!o9'
capital stock certificate 股票 H`Zg
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carried down 移後 "T<7j.P?
carried forward 移下頁 ljz=u;O)
cash 現金 f.E{s*z
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cash account 現金賬戶 sEZ2DnDI
cash in bank 存銀行現金 U2~|AkL
cash on delivery 交貨收款 9;`hJ!r
cash on hand 庫存現金 P=9UK`n
cash payment 現金支付 Tn(uH17
cash purchase 現購 "-AFWWKtx
cash sale 現沽
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cashier 出?#123;員 v|(N
cashiers check 本票 &NbSG+t
certificate of deposit 存款單折 V%C'@m(/SZ
certificate of indebtedness 借據 S@~ReRew2
certified check 保付支票 EQM[!g^a
certified public accountant 會計師 k)8*d{ *
charges 費用 c|(Q[=
charge for remittances 匯水手續費 #T`1Z"h<
charter 營業執照 |%3>i"Y@AK
chartered accountant 會計師 B)0;gWK
chattles 動產 MI.OOoP3a
check 支票 7qWa>fX
che stub 支票存根 d>r ]xXB6
closed account 己結清賬戶 DiZv sc
closing 結算 -$@'@U
closing entries 結賬紀錄 qDfhR`1k
closing stock 期末存貨 o>m*e7l,
closing the book 結賬 9\kEyb
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columnar journal 多欄日記賬 _(8N*q*
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combination 聯合 Imyw
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commission 佣金 oJ#;X R
commodity 商品 {?A/1q4rr
common stock 普通股 9'|_1Q.b^
company 公司 4Yt'I#*
compensation 賠償 ]!/R tt
compound interest 複利 ltkA7dUbu
consignee 承銷人 ~4] J'E >
consignment 寄銷 R4zOiBi'B
consignor 寄銷人 0wF)bQv1
consolidated balance sheet 合併資產負債表 %;Z_`W
consolidated profit and loss account 合併損益表 )]\-Uy$x
consolidation 合併 r CUs
construction cost 營建成本 (#qQ;ch
construction revenue 營建收入 vo~Qo;m
contract 合同 a'*~E?b
control account 統制賬戶 R[m+s=+
copyright 版權 +vV?[e
corporation 公司 3J3wKw!`
cost 成本 CE|
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cost accounting 成本會計 Fa{[kJ8z
cost of labour 勞工成本 0a,B&o1
cost of production 生產成本 ws
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cost of manufacture 製造成本 'mF&`BN}b
cost of sales 銷貨成本 )U8=-_m
cost price 成本價格 ;:Tb_4Hr
credit 貸方 e{
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credit note 收款通知單 L/5th}m
creditor 債權人 |F qujZz
crossed check 橫線支票 <^ratz!-
current account 往來活期賬戶 Le,;)Nd
current asset 流動資產 4]xD-sc
current liability 流動負債 U_UN& /f
current profit and loss 本期損益 EQ"+G[j~x
debit 借方 ="AaC!E,W
debt 債務 5E}]U,$
debtor 債務人 {T0Au{88H
deed 契據 nY
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deferred assets 遞延資產 ~{{7y]3M-
deferred liabilities 遞延負債 Ldy(<cN
delivery 交貨 1DH P5q
delivery expense 送貨費 Lg-!,Y
delivery order 出貨單 \#C]
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demand draft 即期匯票 1>umf~%Wa
demand note 即期票據 }5Km \OI
demurrage charge 延期費 "DX2Mu=
deposit 存款 Ak3V< =gx
deposit slip 存款單 C[><m2T
depreciation 折舊 `<hMrhfh
direct cost 直接成本 e=_Ng
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direct labour 直接人工 /U0,%
director 董事 {.Brh"yC
discount 折扣 /HdjPxH
discount on purchase 進貨折扣 @z=L\e{
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