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。 'fy1'^VPAV
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acceptance 承兌 h=EJNz>U
account 賬戶 >|XQfavE
accountant 會計員 ]Tx8ImD#)A
accounting 會計 K e~a
accounting system 會計制度 t
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accounts payable 應付賬款 #'v7mEwt
accounts receivable 應收賬款 1Xu\Tm\Ux
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 UStZ3A'
adjustment ?#123;整 CJ
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administration expense 管理費用 {y`afuiB
advances 預付 6AUXYbK,
advertising expense 廣告費 <,`=m|z9k
agency 代理 h<$V ry}
agent 代理人 :G9.}VrU
agreement 契約 [3]!*Cd
allotments 分配數 \2L%%M
allowance 津貼 _^0yE_ili
amalgamation 合併 neoT\HV
amortization 攤銷 K0g<11}(Yg
amortized cost 應攤成本 y4C
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annuities 年金 k8GcHqNHx
applied cost 已分配成本 Y"K7$+5#\
applied expense 已分配費用 u/hFf3
applied manufacturing expense 己分配製造費用 '<^%>R2
apportioned charge 攤派費用 &g\D-At
appreciation 漲價 D""d-oI[
article of association 公司章程 n-#?6`>a
assessment 課稅 B&0-~o3WP
assets 資產 <fJoHS
attorney fee 律師費 gX{V>T(<
audit 審計 di
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auditor 審計員 n,wLk./`
average 平均數 CTD{!I(
average cost 平均成本 Io|NL6[
bad debt 壞賬 sc@v\J;k
balance 餘額 Vx~[;*{,C9
balance sheet 資產負債表 BikmA
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bank account 銀行賬戶 ujXC#r&
bank balance 銀行結存 QDzFl1\P
bank charge 銀行手續費 F7E# x
bank deposit 銀行存款 /E2/
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bank discount 銀行貼現 Y@c!\0e$
bank draft 銀行匯票 ([qw#!;w;
bank loan 銀行借款 @-NdgM<
bank overdraft 銀行透支 PxM]3Aoa
bankers acceptance 銀行承兌 '%. lY9D
bankruptcy 破產 A%Pjg1(uX
bearer 持票人 *
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beneficiary 受益人 h:Q*T*py
bequest 遺產 $-|`#|CBd
bill 票據 R
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bill of exchange 匯票 |dsd5Vdr
bill of lading 提單 CSN]k)\N(
bills discounted 貼現票據 :tu6'X\k
bills payable 應付票據 ~]*P/'-{#
bills receivable 應收票據 q=M!YWz
board of directors 董事會 Hq?-e?Nc
bonds 債券 +?),BRCce
bonus 紅利 5%mc|
book value 賬面價值 6wYd)MDLL
bookkeeper 簿記員 <T>C}DGw
bookkeeping 簿記 )(oRJu)y
branch office general ledger 支店往來賬戶 ]E .+)>
broker 經紀人 2ro4{^(_
brought down 接前 v/
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brought forward 接上頁 +H,/W_/g
budget 預算 QeuIAs* _
by-product 副產品 $z"3_4a
by-product sales 副產品銷售 V:4]]z L}
capital 股本 (|(#~o]40t
capital income 資本收益 ,]gYy00w0s
capital outlay 資本支出 G1K5J`"*
capital stock 股本 qgbp-A!2zF
capital stock certificate 股票 bF;g.-.2
carried down 移後 <5?.s<
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carried forward 移下頁 %>_ZUu3M
cash 現金 ^vS+xq|4"
cash account 現金賬戶 EtjN :p|$
cash in bank 存銀行現金 &> tmzlww
cash on delivery 交貨收款 IGeXj%e
cash on hand 庫存現金 v}XMFC !
cash payment 現金支付
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cash purchase 現購 CvW*/d
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cash sale 現沽 9YS &RBJu
cashier 出?#123;員 v_3r8My-
cashiers check 本票 y, @I6
certificate of deposit 存款單折 QCIH1\`jW
certificate of indebtedness 借據 d#9
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certified check 保付支票 W-ErzX
certified public accountant 會計師 ln-+=jk
charges 費用 '!>LF1W=
charge for remittances 匯水手續費 *~~ >?
charter 營業執照 FO#`}? R`
chartered accountant 會計師 tn&~~G~#
chattles 動產 4,"%
check 支票 0l=g$G
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che stub 支票存根 Pb4%"9`
closed account 己結清賬戶 o{5es
closing 結算 $Zf hQ5bat
closing entries 結賬紀錄 H g(%gT
closing stock 期末存貨 \yP\@
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closing the book 結賬 MwMv[];I
columnar journal 多欄日記賬 >_bH,/D'
combination 聯合 W9nmTz\8
commission 佣金 mcvd/
commodity 商品 <\l@`x96"D
common stock 普通股 2MaHD}1Jw
company 公司 ANh7`AUuO
compensation 賠償 ~ HFDX@m*
compound interest 複利 Khp`KPxz%
consignee 承銷人 3m:[o`L
consignment 寄銷 qP=4D
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consignor 寄銷人 @k~'b
consolidated balance sheet 合併資產負債表 V`Ve__5;
consolidated profit and loss account 合併損益表 I*8i=O@0T
consolidation 合併 *F7ksLH|q
construction cost 營建成本 l>p S23
construction revenue 營建收入 SKO*x^"eU
contract 合同 F}
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control account 統制賬戶 vZ3/t8$*
copyright 版權 w$%d"Jm#X
corporation 公司 }Fy~DsQ
cost 成本 5R"My^G
cost accounting 成本會計 8Ac5K!
cost of labour 勞工成本 Qxb5Y)/jn
cost of production 生產成本 [AgS@^"sf5
cost of manufacture 製造成本 \0.
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cost of sales 銷貨成本 0G@sj7)]
cost price 成本價格 {Yp>h5nwM_
credit 貸方 R)4L]Z
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credit note 收款通知單 (prqo1e@
creditor 債權人 cVCylRU"
crossed check 橫線支票 rq=D[vX\N(
current account 往來活期賬戶 cF6eMml;
current asset 流動資產
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current liability 流動負債 Qry?h*p+`
current profit and loss 本期損益 P,1[NW
debit 借方 *htv:Sr
debt 債務 |cK
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debtor 債務人 !e+ex"7
deed 契據 F/1B>2$`
deferred assets 遞延資產 6R_G{AWLL
deferred liabilities 遞延負債 Cbw@:+%
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delivery 交貨 L#)F00/`
delivery expense 送貨費 .8[U
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delivery order 出貨單 w'
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demand draft 即期匯票 w=]id'`?q
demand note 即期票據 gKyYBr
demurrage charge 延期費 6KT]3*B
deposit 存款 g~,"C8-H
deposit slip 存款單 ean_/E
depreciation 折舊 e6O +hC]:
direct cost 直接成本 k.UQT^.
direct labour 直接人工 UvwO/A\Gv
director 董事 +-8S,Rg@
discount 折扣 $A>\I3B
discount on purchase 進貨折扣 2|2'?
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