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。 <7SpEVQ
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acceptance 承兌 W!Hm~9fz
account 賬戶 sV"UI
accountant 會計員 K_)eWf0a
accounting 會計 ]V l]XT$Um
accounting system 會計制度 !* Ti}oIo&
accounts payable 應付賬款 a7zcIwk
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accounts receivable 應收賬款 _.IxR
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accumulated profits 累積利益 R'EUV0KX>Y
adjusting entry ?#123;整記錄 xsd_Uu
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adjustment ?#123;整 9{k97D/
administration expense 管理費用 ('wY9kvL&
advances 預付 {"oxJ`z4
advertising expense 廣告費 IG)s^bP
agency 代理 zJP6F.Ov!
agent 代理人 @1.QEyXG
agreement 契約 \PDd$syDA
allotments 分配數 |8mhp.7
allowance 津貼 }bY;q-
amalgamation 合併 kt`nbm|aw
amortization 攤銷 w0w G-R ?
amortized cost 應攤成本 Ox#\M0Wn$3
annuities 年金 |f~@8|MQP+
applied cost 已分配成本 rSXh;\MfB4
applied expense 已分配費用 -~?J+o+Pr"
applied manufacturing expense 己分配製造費用 ,'[<bP'%_
apportioned charge 攤派費用 PH"n{lW.T
appreciation 漲價 GpZc5c
article of association 公司章程 'cY` w
assessment 課稅 tOfg?)h{dc
assets 資產 K>*a*[t0Sy
attorney fee 律師費 foJdu+^
audit 審計 pZ/>[TP(%F
auditor 審計員 ^Z~;4il_F
average 平均數 Yjx|9_|Xn
average cost 平均成本 z9aY]lHY
bad debt 壞賬 K|dso]b/
balance 餘額 w)Covz'uf
balance sheet 資產負債表 J,Ks0MA
bank account 銀行賬戶 cA%%IL$R
bank balance 銀行結存 Me
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bank charge 銀行手續費 /_`lz^
bank deposit 銀行存款 76u&EG%
bank discount 銀行貼現 {&"N%;`Q
bank draft 銀行匯票 6/rFHY2q
bank loan 銀行借款 FJ asS8
bank overdraft 銀行透支 a'z)
bankers acceptance 銀行承兌 y~)1
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bankruptcy 破產 D1__n6g[
bearer 持票人 Z)jw|T'X
beneficiary 受益人 ,?L2wl[
bequest 遺產 66fO7OJs
bill 票據 J>/w5$h5
bill of exchange 匯票 x
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bill of lading 提單 V7/I>^X
bills discounted 貼現票據 U"Zmv
bills payable 應付票據 ~R(%D-k
bills receivable 應收票據 EVoEszR
board of directors 董事會 l5"OIq
bonds 債券 z<yU-m2h
bonus 紅利 *hw\35%P`?
book value 賬面價值 #5f-`~^C{
bookkeeper 簿記員 V3"=w&2]K
bookkeeping 簿記 |`cKD >
branch office general ledger 支店往來賬戶 ;Rv!k&Df
broker 經紀人 @;'o2
brought down 接前 qzTuxo0B
brought forward 接上頁 ~c&bH]cj
budget 預算 WVI{oso#
by-product 副產品 hRCed4qA
by-product sales 副產品銷售 >/8y GBD
capital 股本
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capital income 資本收益 \Cii1\R=
capital outlay 資本支出 q#s,-u u
capital stock 股本 IP(Vr7-v
capital stock certificate 股票 -YC
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carried down 移後 nX=$EQiH
carried forward 移下頁 0|a(]a}V*j
cash 現金 1~PV[2a
cash account 現金賬戶 =F@Wgn,
cash in bank 存銀行現金 mVy
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cash on delivery 交貨收款 & 9<+;
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cash on hand 庫存現金 lR(+tj)9uO
cash payment 現金支付 =17t-
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cash purchase 現購 }yz (xH
cash sale 現沽 ihfiK|a
cashier 出?#123;員 hy`?E6=9+
cashiers check 本票 * cgI.+
certificate of deposit 存款單折 xLC3>>P
certificate of indebtedness 借據 H(Z88.OM
certified check 保付支票 F 9@h|#an
certified public accountant 會計師 ,.7*Hpa
charges 費用 fe9LEM8j
charge for remittances 匯水手續費 XR;eY:
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charter 營業執照 P3=W|81e
chartered accountant 會計師 0DJ+I
chattles 動產 #n#@fAY
check 支票 LL3#5AA"k|
che stub 支票存根 hBBUw0"
closed account 己結清賬戶 IyWI5Q"t
closing 結算 Y9&,t\ q
closing entries 結賬紀錄 CW,Wx: Y
closing stock 期末存貨 /so8WRu.
closing the book 結賬 iT%} $Lu~
columnar journal 多欄日記賬 50o~ P!Lz|
combination 聯合 lp(8E6
commission 佣金 D"a~#^
commodity 商品 ZR(x%ews
common stock 普通股 70eb]\%
company 公司 mD^jd+
compensation 賠償 n\^Tq<] a
compound interest 複利 lLF-{
consignee 承銷人 _tYx~J2.Q
consignment 寄銷 :(M(>4t
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 'coV^~qy
consolidated profit and loss account 合併損益表 4#:W.]U8
consolidation 合併
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construction cost 營建成本 +Zaj,oEE
construction revenue 營建收入 2(#7[mgPI
contract 合同 i}B2R$Z3
control account 統制賬戶 -De9_0#R
copyright 版權 TztAZ2C
corporation 公司 N _86t
cost 成本 CD~z=vlK-
cost accounting 成本會計 =*r])Vg^
cost of labour 勞工成本 B>0].CK`
cost of production 生產成本 USM4r!x
cost of manufacture 製造成本 1$p2}Bf{n
cost of sales 銷貨成本 _s .G
cost price 成本價格 "O%gFye
credit 貸方 XYZ4TeW\1
credit note 收款通知單 O
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creditor 債權人 ,#L=v]
crossed check 橫線支票 [YUv7|\
current account 往來活期賬戶 f
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current asset 流動資產 }wHW7SJ
current liability 流動負債 /XzH?n/{R
current profit and loss 本期損益 w-t8C=Z
debit 借方 k{Me[B
debt 債務 YTexv;VNb|
debtor 債務人 i03w1pSH,
deed 契據 j ~1B|,H
deferred assets 遞延資產 '>' wK.
deferred liabilities 遞延負債 Zw ^kmSL"
delivery 交貨 h3z{(-~y
delivery expense 送貨費 ]Zyur`
delivery order 出貨單 ecCr6)
demand draft 即期匯票 Q=/</|
demand note 即期票據 + EGD.S{
demurrage charge 延期費 C
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deposit 存款 o'f?YZ$.
deposit slip 存款單 2IKnhBSV3
depreciation 折舊 A<qTg`gA
direct cost 直接成本 FMClSeO7
direct labour 直接人工 uoX:^'q
director 董事 "F.;Dv9V[0
discount 折扣 Nz],IG.
discount on purchase 進貨折扣 ~,5gUl?Il
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