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~M!T#\s
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acceptance 承兌 _~S[
account 賬戶 _>8Q{N\-
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accountant 會計員 o8NRu7@?
accounting 會計 u1\r:q
accounting system 會計制度 o7eWL/1
accounts payable 應付賬款 io@f5E+?
accounts receivable 應收賬款 Q{yjIy/b
accumulated profits 累積利益 0sB[]E|7[s
adjusting entry ?#123;整記錄 )t CNp
adjustment ?#123;整 P4+PY 8
administration expense 管理費用 w6pXF5ur>
advances 預付 r\)bN4-g
advertising expense 廣告費 IaU%L6Q]
agency 代理 Aq\K N.
agent 代理人 !0F+qzGG7
agreement 契約 3Vak
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allotments 分配數 F07X9s44E
allowance 津貼 }]JHY P\
amalgamation 合併 xV=Tmu6l
amortization 攤銷 {-%8RSK=<
amortized cost 應攤成本 iq,
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annuities 年金 .N`*jT
applied cost 已分配成本 H8 xhE~'t
applied expense 已分配費用 vhcp[=e :
applied manufacturing expense 己分配製造費用 7!\zo mx
apportioned charge 攤派費用 NCl@C$W9q
appreciation 漲價 W+5. lf=2>
article of association 公司章程 L0GQH;Y,h
assessment 課稅 "\=Phqw
assets 資產 ?Ygd|a5
attorney fee 律師費 &~2IFp
audit 審計 PC|ul{[*}
auditor 審計員 Y*S:/b~y
average 平均數 q'TIN{\.{
average cost 平均成本 6CSoQ|c{
bad debt 壞賬 _ElG&hyp
balance 餘額 =|8hG*D8
balance sheet 資產負債表 0G0(g,3p
bank account 銀行賬戶 GR4DxlX
bank balance 銀行結存 VqxK5
bank charge 銀行手續費 jL'`M%8O
bank deposit 銀行存款 \ Ce*5h
bank discount 銀行貼現 a6 1!j>Kx
bank draft 銀行匯票 JbQY{z!
bank loan 銀行借款 1:>F{g
bank overdraft 銀行透支 iRbe$v&N
bankers acceptance 銀行承兌 9%1J..c
bankruptcy 破產 vm'Z A7f6
bearer 持票人 b4WH37,lA
beneficiary 受益人
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bequest 遺產 ?~!9\dek,
bill 票據 51y#AQ@
bill of exchange 匯票 6U.|0mG[
bill of lading 提單 QR _h#N2h
bills discounted 貼現票據 >P&1or)e%
bills payable 應付票據 n.z,-H17
bills receivable 應收票據 P.QF9%
board of directors 董事會 -6~.;M 5
bonds 債券 v^vi *c
bonus 紅利 :2&"ak>N
book value 賬面價值 wy0?*)~
bookkeeper 簿記員 +jyGRSo
bookkeeping 簿記 `48Ql
branch office general ledger 支店往來賬戶 -a &<Un/
broker 經紀人 u6Lx3
brought down 接前 )%3T1
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brought forward 接上頁 k~ByICE
budget 預算 _53~D=
by-product 副產品 :O$bsw:3w<
by-product sales 副產品銷售 aWJj@',_
capital 股本 [uLsM<C
capital income 資本收益 q=V'pML
capital outlay 資本支出 k)|.<
capital stock 股本 TEMxjowr
capital stock certificate 股票 x5mg<y2`Ng
carried down 移後 I[d<SHo
carried forward 移下頁 Z6A-i@
cash 現金 R&J?XQ
cash account 現金賬戶 :dAd5v2f
cash in bank 存銀行現金 xLDD;Qm,
cash on delivery 交貨收款 dRnf
cash on hand 庫存現金 O#^H.B
cash payment 現金支付 \7"|'fz
cash purchase 現購 stBe ^C
cash sale 現沽 IA({R
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cashier 出?#123;員 lM{f ld
cashiers check 本票 qq]Iy=
certificate of deposit 存款單折 >3Q|k{97
certificate of indebtedness 借據 zdd-n[%@V
certified check 保付支票 [n P s
certified public accountant 會計師 {G VA4=UAE
charges 費用 $2L6:&.P,
charge for remittances 匯水手續費 dK4rrO
charter 營業執照 ,<r&]
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chartered accountant 會計師 ;'= cNj
chattles 動產 Zo yO[#
check 支票 So'.QWzX
che stub 支票存根 T?t/[iuHrj
closed account 己結清賬戶 (rkg0
closing 結算 ,1$F#Eh
closing entries 結賬紀錄 HOF$(86zqA
closing stock 期末存貨 \/o$io,kV
closing the book 結賬 RbXR/Rd
columnar journal 多欄日記賬 gtZmBe=
combination 聯合 ng"=vmu
commission 佣金 hN
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commodity 商品 q1( [mHZ
common stock 普通股 q`b6if"
company 公司 HdJ g
compensation 賠償 |uqI}6h.
compound interest 複利 &|~7`
consignee 承銷人 =I
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consignment 寄銷 D5D *$IC
consignor 寄銷人 0!_?\)X
consolidated balance sheet 合併資產負債表 ,0. kg
consolidated profit and loss account 合併損益表 zqo0P~
consolidation 合併 jk03 Hd
construction cost 營建成本 h<`aL;.g
construction revenue 營建收入 JfIXv
contract 合同 :~vodh
control account 統制賬戶 . : Wf>:
copyright 版權 cR/Nl pX
corporation 公司 \7r0]& _
cost 成本 +*]$PVAFA
cost accounting 成本會計 D=TS IJ@
cost of labour 勞工成本 <$0is:]
cost of production 生產成本 L(VFzPkY%
cost of manufacture 製造成本 v$|~
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cost of sales 銷貨成本 yu6{ 6[
cost price 成本價格 <m]0!ii
credit 貸方 FklR!*oL,)
credit note 收款通知單 $Es\ld
creditor 債權人 10Ik_L='
crossed check 橫線支票 d+D~NA[M
current account 往來活期賬戶 ,PTM'O@aU#
current asset 流動資產
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current liability 流動負債 h|CZ~
current profit and loss 本期損益 o
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debit 借方 6 dRhK+|
debt 債務 +[!S[K
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debtor 債務人 E EDF
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deed 契據 pj$JA
deferred assets 遞延資產 r ;RYGLx
deferred liabilities 遞延負債 g
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delivery 交貨 N}?|ik
delivery expense 送貨費 lFnls6dp
delivery order 出貨單 k&ci5MpN
demand draft 即期匯票 wUv?;Y$C
demand note 即期票據 9|1msg4
demurrage charge 延期費 @:C)^f"
deposit 存款 V`^*Z}d9
deposit slip 存款單 Zv;nY7B
depreciation 折舊 4v\HaOk
direct cost 直接成本 &<VU}c^!
direct labour 直接人工 n1."Qix0
director 董事 *[Z`0AgP
discount 折扣 z1mB Hz6
discount on purchase 進貨折扣 mr\,"S-`
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