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。 d%hA~E1rR
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acceptance 承兌 ~'3% Qr
account 賬戶 `2P
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accountant 會計員 Q)>'fZ)
accounting 會計 ${wE5^ky
accounting system 會計制度 bRp[N
accounts payable 應付賬款 TE~@Bl;{?c
accounts receivable 應收賬款 jq)|U
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accumulated profits 累積利益 5b,98Q
adjusting entry ?#123;整記錄 Vd4osBu{fY
adjustment ?#123;整 @Hh"Y1B
administration expense 管理費用 In&vh9Lw
advances 預付 /`> P|J
advertising expense 廣告費 BP$#a
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agency 代理 AHGcWS\,X
agent 代理人 iE(grI3
agreement 契約 Y>~JI;Cu`
allotments 分配數 c29Z1Zs2)
allowance 津貼 SfUUo9R(sm
amalgamation 合併 @{u
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amortization 攤銷 ; \+0H$
amortized cost 應攤成本 Z.pw!mu"
annuities 年金 z7
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applied cost 已分配成本 Ks(U]G"V
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 Qs:r@"hE
apportioned charge 攤派費用 u#~!%~
appreciation 漲價 `'WLGQG
article of association 公司章程 #cS,5(BM
assessment 課稅 H%]ch6C
assets 資產 ,6"n5Ks}
attorney fee 律師費 #1@~w}Dh
audit 審計 MFuI&u!g:
auditor 審計員 (N4(r<o;
average 平均數 i:ZA{hA`c
average cost 平均成本 xQap44KPZ
bad debt 壞賬 u7WM6X
balance 餘額 bl_WN|SQ
balance sheet 資產負債表 -QDgr`%5
bank account 銀行賬戶 B_glyC
bank balance 銀行結存 6a?p?I K^
bank charge 銀行手續費 _#mqg]W '
bank deposit 銀行存款 z D<9A6AB
bank discount 銀行貼現 Q%Q?q)x
bank draft 銀行匯票 &Q>'U6"%
bank loan 銀行借款 ~-wJ#E3g
bank overdraft 銀行透支 tYZGf xj
bankers acceptance 銀行承兌 !U:s.^{
bankruptcy 破產 3ohcHQ/a
bearer 持票人 ~79Qg{+]N
beneficiary 受益人 ue<<Y"NR
bequest 遺產 4&hqeY3
bill 票據 ^]&{"!
bill of exchange 匯票 [nIG_j>D-f
bill of lading 提單 X@U1Ri
bills discounted 貼現票據 3z92Gy5cr
bills payable 應付票據 jSp&mD*xv
bills receivable 應收票據 U^BXCu1km
board of directors 董事會 :b*`hWnQ
bonds 債券 L^1q/4${
bonus 紅利 jDXGm[U
book value 賬面價值 rq["O
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bookkeeper 簿記員 myOX:K*
bookkeeping 簿記 %C0O?q
branch office general ledger 支店往來賬戶 !r
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broker 經紀人 zB"
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brought down 接前 zN/~a)
brought forward 接上頁 R(N(@KC
budget 預算 =v$s+`cP
by-product 副產品 Gj8[*3d
by-product sales 副產品銷售 I{e^,oc
capital 股本
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capital income 資本收益 #r)1<}_e#
capital outlay 資本支出 kah3Uhr~
capital stock 股本
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capital stock certificate 股票
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carried down 移後 W<|K
carried forward 移下頁 Dh(T)yc
cash 現金 1idjX"'
cash account 現金賬戶 0gD59N'C
cash in bank 存銀行現金 8~(+[[TQ@
cash on delivery 交貨收款 S{i@=:
cash on hand 庫存現金 pkf OM"5'
cash payment 現金支付 m4SXH> o
cash purchase 現購 Jo aDX ,
cash sale 現沽 WfT)CIKs
cashier 出?#123;員 4O_+4yS
cashiers check 本票
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certificate of deposit 存款單折 &xuwke:[
certificate of indebtedness 借據 aU<D$I
certified check 保付支票 J*~2:{=%
certified public accountant 會計師 @
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charges 費用 )):22}I#
charge for remittances 匯水手續費 ElR&scXi__
charter 營業執照 (&S[R{=^j
chartered accountant 會計師 ]n]uN~)9
chattles 動產 &Dg)"Xji
check 支票 Y:!/4GF
che stub 支票存根 z5&%T}$tJ
closed account 己結清賬戶 @23RjoK
closing 結算 `I vw`} L
closing entries 結賬紀錄 @S"pJeP/f
closing stock 期末存貨 acYoOW1G
closing the book 結賬 %f_OP$;fc
columnar journal 多欄日記賬 A6UdWK
combination 聯合 R-A'v&=
commission 佣金 [zTYiNa
commodity 商品 DPS1GO*
common stock 普通股 Hdbnb[e
company 公司 3pTS@
compensation 賠償 g t^]32$
compound interest 複利 @6YBK+"
consignee 承銷人 '
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consignment 寄銷 Q_]!an(
consignor 寄銷人 g"!#]LLe
consolidated balance sheet 合併資產負債表 ^0x.'G?
consolidated profit and loss account 合併損益表 /pIb@:Y1?
consolidation 合併 (O_t5<A*X
construction cost 營建成本 n:
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construction revenue 營建收入 ?dKa;0\
contract 合同 BsK|:MM]
control account 統制賬戶 3:~l2KIP4
copyright 版權 >1a\%G
corporation 公司 H#|Z8^ *Ds
cost 成本 >^H'ZYzw
cost accounting 成本會計 \at-"[.
cost of labour 勞工成本 fY%M=,t3c
cost of production 生產成本 UR/qVO?
cost of manufacture 製造成本 N
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cost of sales 銷貨成本 4kaE}u
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cost price 成本價格 @!":(@3[
credit 貸方 AFINm%\/0
credit note 收款通知單 t(j_eq}J
creditor 債權人 :
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crossed check 橫線支票 X"TUe>cM
current account 往來活期賬戶 T@Ss&eGT2
current asset 流動資產 k_K,J6_)
current liability 流動負債 3b|7[7}&
current profit and loss 本期損益 LZUA+ x(
debit 借方 q?;*g@t
debt 債務 x5fg
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debtor 債務人 i?a,^UM5n[
deed 契據 Z{a{H X[Jx
deferred assets 遞延資產 c_qcb7<~.
deferred liabilities 遞延負債 -}_cO|kk
delivery 交貨 @Xq&t}*8
delivery expense 送貨費 7wiK.99
delivery order 出貨單 %="~\1y
demand draft 即期匯票 JNxW6 cK
demand note 即期票據 UzU-eyA
demurrage charge 延期費
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deposit 存款 DOF?(:8Y
deposit slip 存款單 &\"Y/b
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depreciation 折舊 [}A_uOGEP
direct cost 直接成本 /FP ~jV!z
direct labour 直接人工 HUU >hq9
director 董事 4Q$j]U&b
discount 折扣 & %N(kyp
discount on purchase 進貨折扣 G}=`VYK
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