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。 _]*>*XfF(
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acceptance 承兌 (Clkv
account 賬戶 Q1l '7N
accountant 會計員 n\.V qe
accounting 會計
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accounting system 會計制度 {GcO3G#FZ
accounts payable 應付賬款 ;]jNk'oa
accounts receivable 應收賬款 C{XmVc.
accumulated profits 累積利益 D#/Bx[
adjusting entry ?#123;整記錄 a+PzI x2
adjustment ?#123;整 zZC9\V}R
administration expense 管理費用 0,8okAH
advances 預付 HOh!Xcu
advertising expense 廣告費 <V6VMYXY4
agency 代理 c\V7i#u[d;
agent 代理人 HgkC~'
agreement 契約 .q 3/_*
allotments 分配數 <kd1Nrr!p
allowance 津貼 % -e 82J1
amalgamation 合併 `I5wV/%ib
amortization 攤銷 #`X?=/q
amortized cost 應攤成本 f8.gT49I
annuities 年金 QW~1%`
applied cost 已分配成本 1|6%evPu(
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 }k
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apportioned charge 攤派費用 ;?g6QIN9
appreciation 漲價 g
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article of association 公司章程 *~j@*{u
assessment 課稅 1\rz%E
assets 資產 e2W".+B1
attorney fee 律師費 \`\ZTZni
audit 審計 k/gZ,
auditor 審計員 Bv%GJ*>>
average 平均數 y[_Q-
average cost 平均成本 fn6J*[`
bad debt 壞賬 #3 pb(fbw
balance 餘額 ?vHU#
balance sheet 資產負債表 ye? 'Ze
bank account 銀行賬戶 Y~E`9
bank balance 銀行結存 h_IDO%
bank charge 銀行手續費 8d-t|HkN
bank deposit 銀行存款 ;H.^i|_/
bank discount 銀行貼現 j;iAD:nf
bank draft 銀行匯票 o"BoZsMk
bank loan 銀行借款 {9aE5kR
bank overdraft 銀行透支 6ez<g
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bankers acceptance 銀行承兌 P &e\)Z|
bankruptcy 破產 ,47Y9Kz9
bearer 持票人 ^7KH _t8
beneficiary 受益人 a1y-3z
bequest 遺產 t; {F%9j{
bill 票據 ^vO+(p
bill of exchange 匯票 pWsDzb6?%
bill of lading 提單 -JjM y X
bills discounted 貼現票據 ]Y8<`;8/
bills payable 應付票據 aC.~&MxFC
bills receivable 應收票據 )fSOi||C
board of directors 董事會 :#?5X|Gz
bonds 債券 <=0
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bonus 紅利 zY!j:FT1HY
book value 賬面價值 j578)!aJ
bookkeeper 簿記員 >!1.
bookkeeping 簿記 RnI&8
branch office general ledger 支店往來賬戶 >R!jB]5
broker 經紀人 P8)=Kbd
brought down 接前 I4q9|'-yx
brought forward 接上頁 ,1CIBFY
budget 預算 0C6-GKbZ
by-product 副產品 zZ323pq
by-product sales 副產品銷售 [>%xd)8.c
capital 股本 "Yj'oE%\
capital income 資本收益 4 bH^":i(
capital outlay 資本支出 R1GEh&U{
capital stock 股本 Pjjewy1}
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capital stock certificate 股票 z] ?N+NHOA
carried down 移後 )MchsuF<
carried forward 移下頁 9!}8UALD
cash 現金 :G2k5xD/E
cash account 現金賬戶 a^zibPG
cash in bank 存銀行現金 B1C-J/J
cash on delivery 交貨收款 #(JNn'fzq
cash on hand 庫存現金 h*$y[}hDuv
cash payment 現金支付 91g2A|
cash purchase 現購 !F1N~6f
cash sale 現沽 ,+xB$e
cashier 出?#123;員 Zk"eA'"\
cashiers check 本票 Ww%=1M]e-
certificate of deposit 存款單折 $m1z-i;/
certificate of indebtedness 借據 (#RHB`h5
certified check 保付支票 q~ZNd3O
certified public accountant 會計師 ?
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charges 費用 hB>oJC
charge for remittances 匯水手續費 8a'.ZdqC?
charter 營業執照 #32"=MfQn
chartered accountant 會計師 d>fkA0G/9!
chattles 動產 A
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check 支票 E5xzy/ZQ
che stub 支票存根 2Yn <2U/^R
closed account 己結清賬戶 Q
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closing 結算 vchm"p?9)
closing entries 結賬紀錄 <_tT<5'[$u
closing stock 期末存貨 Yc
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closing the book 結賬 RBm ;e0
columnar journal 多欄日記賬 *q".-u!D[
combination 聯合 C/kW0V7
commission 佣金
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commodity 商品 -~ Mb
common stock 普通股 Vz)`nmO}5\
company 公司 b6F4>@gjg
compensation 賠償 Uo>]sNP~
compound interest 複利 +W\f(/ q0
consignee 承銷人 &[/w_|b
consignment 寄銷 fhp<oe>D
consignor 寄銷人 J}+6UlD
consolidated balance sheet 合併資產負債表 tj4VWJK
consolidated profit and loss account 合併損益表 JSW}*HR
consolidation 合併 (?{MEwHG
construction cost 營建成本 k_q0Q;6w!l
construction revenue 營建收入 W"'iIh)z
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contract 合同 H77"
control account 統制賬戶 yo
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copyright 版權 w1#gOwA,$
corporation 公司 xJZ>uTN
cost 成本 ?yR&/a
cost accounting 成本會計 1ilBz9x*!
cost of labour 勞工成本 : b~6i%b
cost of production 生產成本 Z1Z1@2 T
cost of manufacture 製造成本 @8^[!F
cost of sales 銷貨成本 ,%Up0Rr,
cost price 成本價格 l0cA6b
credit 貸方
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credit note 收款通知單 #w-xBM
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creditor 債權人 aZ'Lx:)R
crossed check 橫線支票 P
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current account 往來活期賬戶 <5jzl
current asset 流動資產 ct,l^|0Hu8
current liability 流動負債 j;3[KLmuK%
current profit and loss 本期損益 iN0nw]_*
debit 借方 :!b'Vk
debt 債務 fUQ6Z,9
debtor 債務人 yz*6W
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deed 契據
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deferred assets 遞延資產 !M]\I &
deferred liabilities 遞延負債 lBFMwJU)
delivery 交貨 z`FCs,?K
delivery expense 送貨費 P(73!DT+
delivery order 出貨單 8o0%@5M
demand draft 即期匯票 H0SQ"?
demand note 即期票據
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demurrage charge 延期費 jR#~I@q^
deposit 存款 H
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deposit slip 存款單 iVTGF<
depreciation 折舊 Z(_ZAB%+D
direct cost 直接成本 i'wAE:Xe
direct labour 直接人工 jSuL5|Gui
director 董事
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discount 折扣 /<8N\_wh
discount on purchase 進貨折扣 QZhjb
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