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。 '
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acceptance 承兌 Z%MP:@z
account 賬戶 69 ,;=
accountant 會計員 VHB5
accounting 會計 SVaC)O(
accounting system 會計制度 w.Ft-RXA W
accounts payable 應付賬款 y:Qo:Z~
accounts receivable 應收賬款 ueYZM<],
accumulated profits 累積利益 'LR5s[$j
adjusting entry ?#123;整記錄 F\&R nDJ
adjustment ?#123;整 ^'C1VQ%
administration expense 管理費用 $}7/mS@c
advances 預付 p}}o#a~V),
advertising expense 廣告費 4S@^ym
agency 代理 qI"@ PI!s
agent 代理人 uQ{ &x6.1
agreement 契約 _Y*]'?g`
allotments 分配數 <`a!%_LC
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allowance 津貼 zD-.bHo>.
amalgamation 合併 .QzHHW4&0
amortization 攤銷 "wT[LA9\
amortized cost 應攤成本 B9n$8QS
annuities 年金 2RidI&?c<
applied cost 已分配成本 Dw?nf
applied expense 已分配費用 _bn*B$
applied manufacturing expense 己分配製造費用 ,)nO
apportioned charge 攤派費用 \:\rkc9LI
appreciation 漲價 X61]N^y
article of association 公司章程 c:4M|t=
assessment 課稅 ;2-,Xzz8
assets 資產 sC48o'8(
attorney fee 律師費 InMF$pw
audit 審計 R-"A*/A 2
auditor 審計員 9#iu#?*B
average 平均數 jX!,xS%(
average cost 平均成本 Uo<d]4p
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bad debt 壞賬 3Qfj=;
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balance 餘額 7g cr$&+e
balance sheet 資產負債表 try'%0}>
bank account 銀行賬戶 NB;8 e>8
bank balance 銀行結存 xf?*fm?m
bank charge 銀行手續費 $3|++
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bank deposit 銀行存款 )}1J.>5
bank discount 銀行貼現 M;,Q8z%
bank draft 銀行匯票 9^<t0oY
bank loan 銀行借款 #)2'I`_E
bank overdraft 銀行透支 AF>J8 V
bankers acceptance 銀行承兌 YgCJ s;
bankruptcy 破產 OW\r }
bearer 持票人 oEd+
beneficiary 受益人 9sifc<za
bequest 遺產 G<l+94(
bill 票據 >&7K|$y.J
bill of exchange 匯票 #TM+Vd$
bill of lading 提單 yf*^Y74
bills discounted 貼現票據 h.E8G^}@
bills payable 應付票據 KyK%2:
bills receivable 應收票據 +Fp8cT=1
board of directors 董事會 @-Tt<pl'L
bonds 債券 p?2\9C4
bonus 紅利 (;;%B =
book value 賬面價值 V)72]p
bookkeeper 簿記員 :[|4Zn
bookkeeping 簿記 }9<pLk
branch office general ledger 支店往來賬戶 YD_hg#=n
broker 經紀人 [QEV6S]
brought down 接前 (B{`In8G>y
brought forward 接上頁 $'}rBPA/
budget 預算 GuPxN}n
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by-product 副產品 lk]q\yO_%
by-product sales 副產品銷售 Gjfb<
capital 股本 a,i
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capital income 資本收益 w{l}(:xPp
capital outlay 資本支出 awkPFA*c'
capital stock 股本 $(/=Wn
capital stock certificate 股票 Fcz
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carried down 移後 7ESSx"^B
carried forward 移下頁 o{7wPwQ;*
cash 現金 mQdF+b1o
cash account 現金賬戶 !_C*2+f
cash in bank 存銀行現金
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cash on delivery 交貨收款 viB'ul7o
cash on hand 庫存現金 ]r|sU.Vl
cash payment 現金支付 :}'5'oVG
cash purchase 現購 yNCd}
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cash sale 現沽 BdBwfH%:
cashier 出?#123;員 Htl2CcZ
cashiers check 本票 3m%oXT
certificate of deposit 存款單折 4eH:eCZze
certificate of indebtedness 借據 Yuo:hF\DH
certified check 保付支票 E/[>#%@i
certified public accountant 會計師 oGt,^!V1
charges 費用 6G.(o
charge for remittances 匯水手續費 'EzKu~*
charter 營業執照 9U~fc U6
chartered accountant 會計師 gQ90>P:
chattles 動產 3v\69s
check 支票 b9nTg
che stub 支票存根 c12mT(+-
closed account 己結清賬戶 FQY{[QvF~
closing 結算 >7g #e,d
closing entries 結賬紀錄 S7pf
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closing stock 期末存貨 7PTw'+{
closing the book 結賬 Gak@Z!|
columnar journal 多欄日記賬 /LwS|c6}}
combination 聯合 ZHu"&&
commission 佣金 Td,2.YMQ
commodity 商品 Kk.a9uKI}
common stock 普通股 qzon);#7w
company 公司 0?V{u`*
compensation 賠償 o3 b=)E
compound interest 複利 1 S<E=7
consignee 承銷人 `q
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consignment 寄銷 X LHi
consignor 寄銷人 }2xgm9j<
consolidated balance sheet 合併資產負債表 +O$`8a)m
consolidated profit and loss account 合併損益表 >EE}P|=-
consolidation 合併 3Z0ez?p+5
construction cost 營建成本
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construction revenue 營建收入 CFK
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contract 合同 u~rPqBT{d3
control account 統制賬戶 ]@Z[/z%~04
copyright 版權 ;Mw<{X-
corporation 公司 ":v^Y
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cost 成本 >c`r&W.t
cost accounting 成本會計 cr,fyAvX
cost of labour 勞工成本 +{~cX]|
cost of production 生產成本 ;t~Y>,
cost of manufacture 製造成本 GG&J
cost of sales 銷貨成本 #~}4< 18
cost price 成本價格 `d c&B
credit 貸方 2CMWJi
credit note 收款通知單 J]W?
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creditor 債權人 o[I
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crossed check 橫線支票 h\T}$jgfWm
current account 往來活期賬戶 QLxe1[qI
current asset 流動資產 /07iQcT(
current liability 流動負債 xiv8q/
current profit and loss 本期損益 &3Y "Zd!
debit 借方 }A}cq!I^
debt 債務 :3N6Ej
debtor 債務人 3>>Ca;>$
deed 契據 C>A} e6o
deferred assets 遞延資產 a#D
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deferred liabilities 遞延負債 8B?*?,n5
delivery 交貨 '}l7=r
delivery expense 送貨費 .TeGA;
delivery order 出貨單 _U|rTil
demand draft 即期匯票 RH9P$;.7
demand note 即期票據 bg\9
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demurrage charge 延期費 :]icW^%
deposit 存款 f4O}WU}l{s
deposit slip 存款單 (I/ZI'Ydy
depreciation 折舊 -G[TlH06
direct cost 直接成本 {3T&6 LA
direct labour 直接人工 }0[<xo>K
director 董事 ! FVD_8
discount 折扣 _RNP_$a
discount on purchase 進貨折扣 yxtfyf|9 '
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