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。 uL
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acceptance 承兌 Q&8epO |J
account 賬戶 7O<K?;I
accountant 會計員 Dn@Sjsj>
accounting 會計 v?s%qb= T
accounting system 會計制度 8RjFp2)W
accounts payable 應付賬款 U[M~O*9
accounts receivable 應收賬款 sDP
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accumulated profits 累積利益 bj7r"
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adjusting entry ?#123;整記錄 _ pO1XM
adjustment ?#123;整 e|eWV{Dsz
administration expense 管理費用 m(CAXq-t
advances 預付 >(C5&3^
advertising expense 廣告費 R/jHH{T3
agency 代理 jh"YHe/X
agent 代理人 %
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agreement 契約 oD=+
allotments 分配數 cS RmC
allowance 津貼 `2,F!kCt
amalgamation 合併 Vw+RR
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amortization 攤銷 @o>3
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amortized cost 應攤成本 _bSn YhS
annuities 年金 WP >VQZ&
applied cost 已分配成本 x P$\
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applied expense 已分配費用 =O>E>Q
applied manufacturing expense 己分配製造費用 {~EPP
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apportioned charge 攤派費用 `gz/?q
appreciation 漲價 qL~|bfN
article of association 公司章程 7uq^TO>9f
assessment 課稅 I\@`AU
assets 資產 V11XI<V
attorney fee 律師費
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audit 審計 gXe`G(w
auditor 審計員 >r.W \
average 平均數 ='Yg^:n
average cost 平均成本 PGhYkj2
bad debt 壞賬 3 uJ?;
balance 餘額 La
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balance sheet 資產負債表 =DwY-Ex
bank account 銀行賬戶 f}cCnJK
bank balance 銀行結存 r=S,/N(1
bank charge 銀行手續費 aRcVoOq
bank deposit 銀行存款 l!j,9wz7
bank discount 銀行貼現 <\oD4EE_
bank draft 銀行匯票 d$:LUxM#
bank loan 銀行借款 U3BhoD#f\
bank overdraft 銀行透支 G#j~8`3X
bankers acceptance 銀行承兌 gm=LM=
bankruptcy 破產 ="de+S8W
bearer 持票人 23/;W|
beneficiary 受益人
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bequest 遺產 f47dB_{5f.
bill 票據 o8fY!C)
bill of exchange 匯票 F"0=r
bill of lading 提單 \{;3'<
bills discounted 貼現票據 2k!4oVUN
bills payable 應付票據 _&aPF/
bills receivable 應收票據 P.
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board of directors 董事會 _
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bonds 債券 7'Gkip
bonus 紅利
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book value 賬面價值 ))4RgS$
bookkeeper 簿記員
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bookkeeping 簿記 cFr`9A\-n
branch office general ledger 支店往來賬戶 f7:}t+d
broker 經紀人 ##nC@h@
brought down 接前 v(=E R%
brought forward 接上頁 ^u> fW["[
budget 預算 \`R8s_S
by-product 副產品 dP=,<H#]m
by-product sales 副產品銷售 GQDW}b8
capital 股本 3,1HD_
capital income 資本收益 `o?PLE;)p
capital outlay 資本支出 +aN"*//i
capital stock 股本 a?@lX>Z
capital stock certificate 股票 ~L:H]_8F l
carried down 移後 {43J'WsJ
carried forward 移下頁 C4)m4r%
cash 現金 +h8`8k'}-2
cash account 現金賬戶 a"^rOiXR{
cash in bank 存銀行現金 2^y*O
cash on delivery 交貨收款 Rp0^Gwa
cash on hand 庫存現金 f([d/
cash payment 現金支付 }#6~/
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cash purchase 現購 f<M!L>+M6
cash sale 現沽 ^.c<b_(=h
cashier 出?#123;員 !V-(K_\t
cashiers check 本票 +asO4'r
certificate of deposit 存款單折 eU\XAN#@
certificate of indebtedness 借據 Ll, U>yo
certified check 保付支票 [DvQk?,t
certified public accountant 會計師 pO)5NbU
charges 費用 " -S@R=bi
charge for remittances 匯水手續費 myF/_o&Ty
charter 營業執照 9#
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chartered accountant 會計師 5]K2to)>`
chattles 動產 M2I*_pI
check 支票 Fz' s\
che stub 支票存根 vbfQy2q
closed account 己結清賬戶 38GZ_z}r
closing 結算 B_*Ayk
closing entries 結賬紀錄 *W2o$_Hs
closing stock 期末存貨 51xf.iB
closing the book 結賬 ZE9.r`
columnar journal 多欄日記賬 )FN$Jlo
combination 聯合 49YN@PXC
commission 佣金 A2SDEVU
commodity 商品 <GLn!~Px@5
common stock 普通股 ^Hz1z_[X@
company 公司 xNjWo*y v
compensation 賠償 Re*_Dt=r
compound interest 複利 g} pD%
consignee 承銷人 ZS[Ut
consignment 寄銷 HSVl$66
consignor 寄銷人 }ld^zyL
consolidated balance sheet 合併資產負債表 \\;y W~
consolidated profit and loss account 合併損益表 WEtPIHruyt
consolidation 合併 Pbt7T
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construction cost 營建成本 ;9LOeH?
construction revenue 營建收入 ""
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contract 合同 D 9UM8Hxi
control account 統制賬戶 'mZQ}U=<
copyright 版權 NryOdt tI
corporation 公司 "28zLo3
cost 成本 ;=WwJ Np~
cost accounting 成本會計 +.Xi7x+#O
cost of labour 勞工成本 u<4bOJn({
cost of production 生產成本 =}YX I
cost of manufacture 製造成本 ]CPF7Hf
cost of sales 銷貨成本 "C?H:8W
cost price 成本價格 =.w~qL
credit 貸方 eD7qc1*G
credit note 收款通知單 1 J}ML}h)
creditor 債權人 zO@>)@~
crossed check 橫線支票 0o:R:*
current account 往來活期賬戶 '8[;
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current asset 流動資產 iB` EJftI!
current liability 流動負債 G #M0
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current profit and loss 本期損益 BWNI|pq)v
debit 借方 3W{!\
debt 債務 cICfV,j
debtor 債務人 q@tym5
deed 契據 zQ#*O'-n
deferred assets 遞延資產 *eX/ZCn
deferred liabilities 遞延負債 7O:g;UI#
delivery 交貨 O<E8,MCA[a
delivery expense 送貨費 x=+>J$~Pb
delivery order 出貨單 !qU1RdZ
demand draft 即期匯票 pRd'\+
demand note 即期票據 aNA
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demurrage charge 延期費 q;UGiB^(A
deposit 存款 |* ^LsuFb
deposit slip 存款單 H \'1.8g/
depreciation 折舊 [P6m8%Y|s
direct cost 直接成本 :(wFNK/0{
direct labour 直接人工 t=9f:,I$
director 董事 dFA1nn6{
discount 折扣 y#th&YC_b
discount on purchase 進貨折扣 -m@PqJF^
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