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。 f7Df %&d
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acceptance 承兌 "o{)X@YN]
account 賬戶 S'!q}|7X3
accountant 會計員 6vgBqn[
accounting 會計 EY)Gi`lK
accounting system 會計制度 <wt$Gglk
accounts payable 應付賬款 ran^te^Ks(
accounts receivable 應收賬款 -!|WZ
accumulated profits 累積利益 Cx+WLD
adjusting entry ?#123;整記錄 AUxM)H
adjustment ?#123;整 BeI;#m0
administration expense 管理費用 v.
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advances 預付 \6lh `U
advertising expense 廣告費 Ts(t:^
agency 代理 V \6(d
agent 代理人 ;NH~9# t:
agreement 契約 79SqYe=&uy
allotments 分配數 LZM,QQ
allowance 津貼 iUI y,Y
amalgamation 合併 W}XYmF*_?
amortization 攤銷 T~%H%O(F
amortized cost 應攤成本 .!(,$'(@=
annuities 年金 L`UG=7r q
applied cost 已分配成本 Y5ogi)
applied expense 已分配費用 4l&"]9D
applied manufacturing expense 己分配製造費用 xMDrE?
apportioned charge 攤派費用 I?a8h`WS+
appreciation 漲價 e,f ;
article of association 公司章程 ,0!uem}1i
assessment 課稅 8zdT9y|Ig
assets 資產 fokwW}>B[f
attorney fee 律師費 ! FNf>z+
audit 審計 +w"_$Tj@;
auditor 審計員 Y4mC_4EU
average 平均數 j$@?62)6
average cost 平均成本 "7Eo>g
bad debt 壞賬 F:%^&%\
balance 餘額 u8Y~_)\MA
balance sheet 資產負債表 ZCm1+Y$
bank account 銀行賬戶 7zD- ?%
bank balance 銀行結存 GDF{Lf)/v
bank charge 銀行手續費 u(W^Nou/+
bank deposit 銀行存款 (]2<?x*
bank discount 銀行貼現
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bank draft 銀行匯票 |K%}}g[<e;
bank loan 銀行借款 Q6=MS>JW]w
bank overdraft 銀行透支 M
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bankers acceptance 銀行承兌 yI8 SQ$w0y
bankruptcy 破產 tJ"az=?
bearer 持票人 `h?LVD'l
beneficiary 受益人 hp*<x4%*a"
bequest 遺產 {VR
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bill 票據 yz
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bill of exchange 匯票 5.wiTy
bill of lading 提單 *
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bills discounted 貼現票據 J{d(1gSZ
bills payable 應付票據 r*chL&7
bills receivable 應收票據 R2l[Q){!
board of directors 董事會 lX"b N=E?!
bonds 債券 O}QFq14<+
bonus 紅利 G]4OFz+
book value 賬面價值 0Q'v HZ"
bookkeeper 簿記員 cf)J )
bookkeeping 簿記 Km,*)X.-5
branch office general ledger 支店往來賬戶 X(]Zr
broker 經紀人 {7qA &c=
brought down 接前 tRteyNA
brought forward 接上頁 i2*d+?Er
budget 預算 j eq:
by-product 副產品 l7z6i*R
by-product sales 副產品銷售 #4><r.v3
capital 股本 &'s^nn
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capital income 資本收益 JkU1daTe
capital outlay 資本支出 34ha26\np
capital stock 股本 "}@i+oS
capital stock certificate 股票 FPF6H puV
carried down 移後 4}i*cB`
carried forward 移下頁 ,^ 7 CP
cash 現金 77*qkKr
cash account 現金賬戶 rnO0-h-;
cash in bank 存銀行現金 kh3<V'
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cash on delivery 交貨收款 \5~;MI.Sq
cash on hand 庫存現金 L]I3P|y_
cash payment 現金支付 Cp^g'&
cash purchase 現購 fywvJ$HD]L
cash sale 現沽 `XW*kxpm
cashier 出?#123;員 y])).p P
cashiers check 本票 V@%
certificate of deposit 存款單折 \tx%WC
certificate of indebtedness 借據 A2NF<ZsD
certified check 保付支票 -f9]v9|l
certified public accountant 會計師 VYaSB?`/
charges 費用 i)8N(HN
charge for remittances 匯水手續費 .wy$-sG81
charter 營業執照 \3zp)
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chartered accountant 會計師 "Z T.k5Z
chattles 動產 W8]V
check 支票 ', {7%G9
che stub 支票存根 blahi]{Y9
closed account 己結清賬戶 J -V49X#
closing 結算 pZk6w1d!
closing entries 結賬紀錄 FRZs[\I|iT
closing stock 期末存貨 :$g8Zm,y
closing the book 結賬 m!O;>D
columnar journal 多欄日記賬 x6;j<m5Mjx
combination 聯合 ZCYS\E7X
commission 佣金 7?nJ4x1
commodity 商品 +@<K
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common stock 普通股 \4{2
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company 公司 /YH`4e5g
compensation 賠償 ^aF8wbuZ
compound interest 複利 <x0H@?f7
consignee 承銷人 _<zfQZai
consignment 寄銷 uP
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consignor 寄銷人 bA@P}M)X
consolidated balance sheet 合併資產負債表 ^$-Ye]<
consolidated profit and loss account 合併損益表 {Dr@HP/x=s
consolidation 合併 Qx)Jtb0`V
construction cost 營建成本 )R?;M
construction revenue 營建收入 R^n@.^8s
contract 合同 Bs8[+Ft5
control account 統制賬戶 c|AtBgvf
copyright 版權 S1J<9xqSQ8
corporation 公司 y'}O)lO1
cost 成本 u6J
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cost accounting 成本會計 ~@4'HMQ
cost of labour 勞工成本 1A<,TFg
cost of production 生產成本 * R d#{Io7
cost of manufacture 製造成本 >&S0#>wmyG
cost of sales 銷貨成本 DC Q^fZ/
cost price 成本價格 @;:>G A
credit 貸方 2c(aO[%h9
credit note 收款通知單 G7@O`N8'
creditor 債權人 0F:1\9f5
crossed check 橫線支票 @5VV|Wt=
current account 往來活期賬戶
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current asset 流動資產 @=
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current liability 流動負債 \or G63T:
current profit and loss 本期損益 (Yb[)m>fQ}
debit 借方 VDbI-P&c
debt 債務 )]43R
debtor 債務人 Vj?DA5W`'
deed 契據 5x8+xw3Eh
deferred assets 遞延資產 &miexSNeF
deferred liabilities 遞延負債 en*d/>OVJ
delivery 交貨 mXzrEI
delivery expense 送貨費 :6{`~=
delivery order 出貨單 iK()&TNz
demand draft 即期匯票 [KJ
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demand note 即期票據 @b#^ -
demurrage charge 延期費 I97yt[,Yy
deposit 存款 qMYe{{r
deposit slip 存款單 od' /%
depreciation 折舊 \G|%Zw|
direct cost 直接成本 tBATZ0nK`Q
direct labour 直接人工 1O/
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director 董事 a->3`c
discount 折扣 MrRaU x6z
discount on purchase 進貨折扣 .;7> y7$*
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