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。 9=~jKl%\vJ
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acceptance 承兌 .^1=*j(;
account 賬戶 X4*/h$48 w
accountant 會計員 Y!s/uvRI
accounting 會計 &jPsdv h
accounting system 會計制度 d{GXFT;0
accounts payable 應付賬款 g(;ejKSR
accounts receivable 應收賬款 IPE(
accumulated profits 累積利益 7,LT4wYH
adjusting entry ?#123;整記錄 ;6)|'3.B9
adjustment ?#123;整 9k"nx ,"
administration expense 管理費用 (/Y
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advances 預付 N4mQN90t
advertising expense 廣告費 !8s:3]
agency 代理 m
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agent 代理人 gA) F
agreement 契約 "ChBcxvxb:
allotments 分配數 aA
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allowance 津貼 'Ph;:EMj
amalgamation 合併 T@HozZ
amortization 攤銷 y.oJzU[p%
amortized cost 應攤成本 42Ffx?Qmv
annuities 年金 (}qLxZ/U
applied cost 已分配成本 KJkcmF}Q
applied expense 已分配費用 ta4<d)nB
applied manufacturing expense 己分配製造費用 mg;AcAS.o,
apportioned charge 攤派費用 +yea}uUE
appreciation 漲價 \)"qN^we
article of association 公司章程 U&a]
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assessment 課稅 nMbV{h ,
assets 資產 vtT:c.~d
attorney fee 律師費 S {H8}m|MW
audit 審計 mnia>;
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auditor 審計員 g<-cHF
average 平均數 5-QXvw(TH
average cost 平均成本 ]7O?c=
bad debt 壞賬 *dl@)~i
balance 餘額 RinRQd
balance sheet 資產負債表 G#*;3X$
bank account 銀行賬戶 ?m.4f&X
bank balance 銀行結存 N@>S>U8C
bank charge 銀行手續費 nNKL{Hp
bank deposit 銀行存款 hU{%x#8}lK
bank discount 銀行貼現 b6(yyYdF
bank draft 銀行匯票 ^eRuj)$5A
bank loan 銀行借款 _V?Q4}7d/
bank overdraft 銀行透支 P;/T`R=Vr"
bankers acceptance 銀行承兌 #]'xUgcE9
bankruptcy 破產 ublY!Af
bearer 持票人 {%Y7]*D
beneficiary 受益人 $} Myj'`r
bequest 遺產 7$;$4.'
bill 票據 H6eGLg={
bill of exchange 匯票 |"<
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bill of lading 提單 GXl?Zg
bills discounted 貼現票據 A0ToX) |C
bills payable 應付票據 uwka 2aSS
bills receivable 應收票據 U{Z>y?V/
board of directors 董事會 @6SSk=9_S
bonds 債券 ^b~5zhY&
bonus 紅利 >R<fm
book value 賬面價值 K&h6#[^\d
bookkeeper 簿記員 ZJ(!jc$"*%
bookkeeping 簿記 :Mk}Suf&H
branch office general ledger 支店往來賬戶 v(O.GhJ@
broker 經紀人 K36B9<F
brought down 接前 96avgyc
brought forward 接上頁 lUEyo.xVt
budget 預算 Ln|${c
by-product 副產品 z"#.o^5
by-product sales 副產品銷售 ^d*>P|n*@e
capital 股本 nz\
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capital income 資本收益 Q:\hh=^
capital outlay 資本支出 0Pk-FSY|f
capital stock 股本 3@L%#]xwi
capital stock certificate 股票 w$4Lu"N:
carried down 移後 4;||g@f'[
carried forward 移下頁 ?
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cash 現金 wrU[#g,uvr
cash account 現金賬戶
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cash in bank 存銀行現金 `9l\~t(M
cash on delivery 交貨收款 ihrrmlN?
cash on hand 庫存現金 +IYSWR
cash payment 現金支付 YP,PJnJU8
cash purchase 現購 \tx/!tA
cash sale 現沽 eZi<C}z
cashier 出?#123;員 "_j7kYAl
cashiers check 本票 KoJG!Rm
certificate of deposit 存款單折 3)a29uc:U
certificate of indebtedness 借據 DG=Ap:sl*$
certified check 保付支票 }q W aE
certified public accountant 會計師 *lAdS]I
charges 費用 E,@UM$alP
charge for remittances 匯水手續費 `
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charter 營業執照 w ZAXfNA
chartered accountant 會計師 tqCg<NH.!m
chattles 動產 AtDrQ<>y'
check 支票 17oxD
che stub 支票存根 [udV }
closed account 己結清賬戶 8zWPb
closing 結算 @/L. BfTz
closing entries 結賬紀錄 V bOLTc
closing stock 期末存貨
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closing the book 結賬 +=Wdn)T
columnar journal 多欄日記賬 u$8MVP
combination 聯合 ycD.:w p\'
commission 佣金 El
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commodity 商品 0\@|M @X=
common stock 普通股 W2h[NimU
company 公司 )fc"])&8
compensation 賠償 GQq'~Lr5
compound interest 複利 ,
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consignee 承銷人 &Ld8Z9IeFp
consignment 寄銷 98'XSL|
consignor 寄銷人 b]?;R
consolidated balance sheet 合併資產負債表 $]J IA|
consolidated profit and loss account 合併損益表 J6D$ i+
consolidation 合併 4ZpF1Zc4B
construction cost 營建成本 G| oG:
construction revenue 營建收入 O/oYaAlFF@
contract 合同 z|)1
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control account 統制賬戶 v:1Vli.
copyright 版權 u#k,
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corporation 公司 fcXk]W
cost 成本 Vj`s_IPY
cost accounting 成本會計 JBAK*
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cost of labour 勞工成本 ^)^|;C\`
cost of production 生產成本 *[:CbFE0y
cost of manufacture 製造成本 <|Eby!KXR
cost of sales 銷貨成本 wg0.i?R-]
cost price 成本價格 q<[ke
credit 貸方 ULmdt
credit note 收款通知單 \'tz|
creditor 債權人 ]f-'A>MC
crossed check 橫線支票 <D;Q8
current account 往來活期賬戶 .+L_!A
current asset 流動資產 {}&f\6OI%
current liability 流動負債 9~%]|_(
current profit and loss 本期損益 (A fbS=[
debit 借方 L4*fF
debt 債務 ikG9l&n
debtor 債務人 qZ_fQ@
deed 契據 aDvO
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deferred assets 遞延資產 qS}RFM5|
deferred liabilities 遞延負債 rRrW
delivery 交貨 {&u7kWD|
delivery expense 送貨費 ur,"K'w
delivery order 出貨單 wDMB
demand draft 即期匯票 <ZC^H
demand note 即期票據 ^I~T$YjC '
demurrage charge 延期費 JX$NEq(
deposit 存款 \If!5N
deposit slip 存款單 Y1aF._Z
depreciation 折舊 pXj/6+^
direct cost 直接成本 wp*&&0O!
direct labour 直接人工 xc<eU`-'b
director 董事 .O%1)p
discount 折扣 ]op^dW1;0_
discount on purchase 進貨折扣 })Mv9~&S
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