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。 X%B$*y5
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acceptance 承兌 Q]RE,ZZ
account 賬戶 ]n:R#55A
accountant 會計員 S&'s/jB
accounting 會計 Es\J%*\u
accounting system 會計制度 jzWgyI1b
accounts payable 應付賬款 uFlf#t
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accounts receivable 應收賬款 `/i/AZ{
accumulated profits 累積利益 t!B,%,Dp
adjusting entry ?#123;整記錄 :DuEv:;v
adjustment ?#123;整 :w4N*lV-
administration expense 管理費用 rH\oFCzC
advances 預付 z-sq9
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advertising expense 廣告費 PB BJ.!Pb
agency 代理 G_ ~qk/7mF
agent 代理人 !
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agreement 契約 iex]J@=e
allotments 分配數 k!WeE#"(
allowance 津貼 Ruwp"T}mF
amalgamation 合併 VrhHcvnZ
amortization 攤銷
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amortized cost 應攤成本 WVp6/H
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annuities 年金 q$ j
applied cost 已分配成本 N\?__WlBK7
applied expense 已分配費用 Z;0<k;#T(p
applied manufacturing expense 己分配製造費用 sP=^5K`g
apportioned charge 攤派費用 >-w#&T &K
appreciation 漲價 q,;wD1_wG
article of association 公司章程 wCj)@3F
assessment 課稅 yKm6
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assets 資產 T5:xia>8O
attorney fee 律師費 3mg:9]X9
audit 審計 C?<-`$0
auditor 審計員 6 lEv<)cC
average 平均數 rx<P#y]3)
average cost 平均成本 :n%&
bad debt 壞賬 8"V1h72vcW
balance 餘額 #2Iw%H 2q&
balance sheet 資產負債表 "%_T7A ![
bank account 銀行賬戶 XCXX(8To0=
bank balance 銀行結存 P9q=tC3^
bank charge 銀行手續費 3+iryW(\
bank deposit 銀行存款 ?k^m|Z
bank discount 銀行貼現 /paZJ}Pr.
bank draft 銀行匯票 Wk!<P"
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bank loan 銀行借款 VT#`l0I}
bank overdraft 銀行透支 xv%]g=Q
bankers acceptance 銀行承兌 pXA|'U5]
bankruptcy 破產 WWOj
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bearer 持票人 -<" ;|v4
beneficiary 受益人 l%2 gM7WMY
bequest 遺產 w:=:D=xH2
bill 票據 ~HKzqGQy>
bill of exchange 匯票 Fp]ErDan
bill of lading 提單 ?papk4w
bills discounted 貼現票據 "\5 T
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bills payable 應付票據 O]!o|w(
bills receivable 應收票據 B9c
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board of directors 董事會 .>1Y-NM
bonds 債券 J*Cf1 D5!
bonus 紅利 VAqZ`y
book value 賬面價值 _U^G*EqL*
bookkeeper 簿記員 L{&Yh|}
bookkeeping 簿記 g!cW`B'
branch office general ledger 支店往來賬戶 .%M80X{5~
broker 經紀人 z*cKH$':
brought down 接前 KYz@H#M
brought forward 接上頁 K7i@7
budget 預算 K\mFb
by-product 副產品 Jq8v69fyQ
by-product sales 副產品銷售 wk1/&
capital 股本 79h'sp6;
capital income 資本收益 3'SN0VL
capital outlay 資本支出 $gL^\(_3H
capital stock 股本 BD]o+96qP
capital stock certificate 股票 gplrJaH@
carried down 移後 8cURYg6v
carried forward 移下頁 by,3A
cash 現金 W?[
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cash account 現金賬戶 .VohW=D3
cash in bank 存銀行現金 s; sr(34
cash on delivery 交貨收款 VS_I'SPPIc
cash on hand 庫存現金 J90
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cash payment 現金支付 o/=61K8D
cash purchase 現購 <vxTfE@>bp
cash sale 現沽 \+x#aN\
cashier 出?#123;員 vw-y:,5`t8
cashiers check 本票 z&jASL
certificate of deposit 存款單折 3[ xHY@c
certificate of indebtedness 借據 ^a1k"|E?f
certified check 保付支票 ]a[2QQ+g
certified public accountant 會計師 C+dz0u3s
charges 費用 8~|v:qk
charge for remittances 匯水手續費 AWA
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charter 營業執照 F4ylD5Y!
chartered accountant 會計師 DwWm(8&6;}
chattles 動產 q &S@\b
check 支票 :X}Ie P
che stub 支票存根 ,)VAKrSg
closed account 己結清賬戶 I<Mb/!TQ
closing 結算 ^E~1%Md.
closing entries 結賬紀錄 O]@s`w
closing stock 期末存貨 iI &z5Q2
closing the book 結賬 _'n]rQ'
columnar journal 多欄日記賬 K%u>'W
combination 聯合 `f<w+u
commission 佣金 J.O{+{&cd
commodity 商品 _G2)=yj]
common stock 普通股 u}rJqZ
company 公司 hb9HVj
compensation 賠償 }U%T6~_wR
compound interest 複利 r- Y7wM`TZ
consignee 承銷人 a^Q
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consignment 寄銷 Tz
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consignor 寄銷人 JEP9!y9y
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 SA%)xGRW
consolidation 合併 l j+p}dt
construction cost 營建成本 UXwI?2L
construction revenue 營建收入 Mq#Hi9SKY
contract 合同 {CFy
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control account 統制賬戶 aEun *V^,
copyright 版權 }VHvC"
corporation 公司 A-rj: k!
cost 成本 0sCWIGUW
cost accounting 成本會計 VA %lJ!$
cost of labour 勞工成本 Tl+PRR6D*
cost of production 生產成本 /-(OJN5F^
cost of manufacture 製造成本 ,kl``w|1M
cost of sales 銷貨成本 7I;0%sVQ{
cost price 成本價格 0WyOORuK
credit 貸方 ]3Jb$Q@
credit note 收款通知單 =-qYp0sVP
creditor 債權人 7g%\+%F
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crossed check 橫線支票 *r7%'K{C
current account 往來活期賬戶 k`s_31<
current asset 流動資產 w$""])o,
current liability 流動負債 6}Rb-\N
current profit and loss 本期損益 <)"i' v $
debit 借方 1Ve~P"w
debt 債務 \6pQ&an
debtor 債務人 .B'ws/%5\
deed 契據 fwa*|y;
deferred assets 遞延資產 czB),vooz
deferred liabilities 遞延負債 -KZ9TV # R
delivery 交貨 (UTA3Db
delivery expense 送貨費 Bw9O)++
delivery order 出貨單 s{4
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demand draft 即期匯票 by$mD_sr
demand note 即期票據 M'T[L%AP
demurrage charge 延期費 5,\|XQA5!
deposit 存款 H29vuGQjq
deposit slip 存款單 def\=WyK
depreciation 折舊 Qv)DSl
direct cost 直接成本 FtDF}
direct labour 直接人工
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director 董事 i?|u$[^=+
discount 折扣 .&h|r>*|J
discount on purchase 進貨折扣 Z2-"NB
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