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。 _@CY_`a
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acceptance 承兌 av>c
account 賬戶 ea3;1-b:
accountant 會計員 uGm~ Oo
accounting 會計 t3ua5xw
accounting system 會計制度 fj
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accounts payable 應付賬款 m1x7f%_
accounts receivable 應收賬款 (4_7ICFI
accumulated profits 累積利益 ugexkdgM
adjusting entry ?#123;整記錄 ji(W+tQ2Y'
adjustment ?#123;整 D"o}X TH
administration expense 管理費用 <
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advances 預付 dkTj
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advertising expense 廣告費 H.EgL@;mb
agency 代理 .<zW(PW
agent 代理人 3V:{_~~
agreement 契約 ~_WsjD0O
allotments 分配數 ]
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allowance 津貼 NpV#zzE
amalgamation 合併 Y 1a[HF^-
amortization 攤銷 6@pPaq6
amortized cost 應攤成本 Jlw<%}r
annuities 年金 8hWBTUN
applied cost 已分配成本 CJ B
applied expense 已分配費用 Gt4| ]
applied manufacturing expense 己分配製造費用 m1@ste;$W
apportioned charge 攤派費用 } ).rD
appreciation 漲價 V@gweci
article of association 公司章程 (.Hiee43
assessment 課稅 &$yC+cf
assets 資產 Uc,D&Og
attorney fee 律師費 rU?sUm,ch
audit 審計 4Q2=\-KFj
auditor 審計員 i
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average 平均數 UhuEE
average cost 平均成本 SS?^-BI
bad debt 壞賬 n_;qB7,,
balance 餘額 MhMY"bx8
balance sheet 資產負債表 zfvMH"1
bank account 銀行賬戶 qzk/P1{-
bank balance 銀行結存 Q 6djfEN>
bank charge 銀行手續費 >]N}3J}47g
bank deposit 銀行存款 06@^knm
bank discount 銀行貼現 ]h4^3
bank draft 銀行匯票 C^ngdba\
bank loan 銀行借款 tL0<xGI5^
bank overdraft 銀行透支 =zw=Jp
bankers acceptance 銀行承兌 ^):m^w.
bankruptcy 破產 `.3!
bearer 持票人 ACQc
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beneficiary 受益人 \lj.vzD-A
bequest 遺產 FEqs4<}E
bill 票據 w,hl<=:(FB
bill of exchange 匯票 P:GAJ->;]>
bill of lading 提單 SMHQo/c r
bills discounted 貼現票據 o&]b\dV
bills payable 應付票據 I&9_F%rX
bills receivable 應收票據 eF]`?AeWQ
board of directors 董事會 l ;"v&?
bonds 債券 [?rK9I&
bonus 紅利
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book value 賬面價值 3vx5dUgl,
bookkeeper 簿記員 USgZ%xk2
bookkeeping 簿記 ~{Gbu oH
branch office general ledger 支店往來賬戶 RTN?[`
broker 經紀人 p=F!)TnJN
brought down 接前 X}T/6zk
brought forward 接上頁 Hc?8Q\O:
budget 預算 RL Beti>
by-product 副產品 <a9<rF =r
by-product sales 副產品銷售 B|%(0j8
capital 股本 ^)$
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capital income 資本收益 eVL#3|=
capital outlay 資本支出 p,_,o3@~
capital stock 股本 O@*7O~
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capital stock certificate 股票 ^PwZP;On
carried down 移後 {Ju
carried forward 移下頁 GM&< ?K1
cash 現金 L $R"?O7
cash account 現金賬戶 Yj%hgb:)
cash in bank 存銀行現金 ^L}ICm
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cash on delivery 交貨收款 1'.SHY|
cash on hand 庫存現金 pq8XCOllXx
cash payment 現金支付 5u/d r9n
cash purchase 現購 p
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cash sale 現沽 &72
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cashier 出?#123;員 r6
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cashiers check 本票 <sU?q<MC
certificate of deposit 存款單折 +ucj>g1(#
certificate of indebtedness 借據 xJCMxt2Y
certified check 保付支票 yV{&x
certified public accountant 會計師 %6A."sePO
charges 費用 #cHH<09rl
charge for remittances 匯水手續費 &BF97%
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charter 營業執照 zK Rt\;PW
chartered accountant 會計師 n7Em
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chattles 動產 Q]44A+M]
check 支票 N.\?"n
che stub 支票存根 Jo%`N#jG
closed account 己結清賬戶 %S$P<nKN5
closing 結算 6I)[6R
closing entries 結賬紀錄 12 {F
closing stock 期末存貨 z1dSZ0NoA
closing the book 結賬 4XL$I*;4
columnar journal 多欄日記賬 }~W:3A{7;
combination 聯合 G6W_)YL
commission 佣金 GvAP
commodity 商品 r"E%U:y3P
common stock 普通股 gMXs&`7P
company 公司 ;Dh\2! sr
compensation 賠償 7j
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compound interest 複利 j-~x==c-;
consignee 承銷人 u{|
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consignment 寄銷 EY$Dtb+g8
consignor 寄銷人 [z:.52@!
consolidated balance sheet 合併資產負債表 =g.R?H8cj5
consolidated profit and loss account 合併損益表 KU]co4]8^s
consolidation 合併 QR+xPY~
construction cost 營建成本 fyt ODsb>
construction revenue 營建收入 BE0Ov{'
contract 合同 _\/KI
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control account 統制賬戶 7pllzy
copyright 版權 bEQy5AX
corporation 公司 ;s*
cost 成本 i2+r#Hw#5R
cost accounting 成本會計 /Dd.C<F
cost of labour 勞工成本 >-&B#Z^,
cost of production 生產成本 lF[m*
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cost of manufacture 製造成本 K20,aWBq;3
cost of sales 銷貨成本 }nEa9h
cost price 成本價格 ^_4e^D]P"
credit 貸方 hD>]\u
credit note 收款通知單 HbI'n,+
creditor 債權人 `p!&>,lrk
crossed check 橫線支票 N>TmaUk
current account 往來活期賬戶 x5w5xw
current asset 流動資產 Fe[)-_%G
current liability 流動負債 gg0rkg
current profit and loss 本期損益 -/V,<@@T
debit 借方 -(dtAo6
debt 債務 ^l:~r2
debtor 債務人 aM7e?.rU
deed 契據 c>|1%
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deferred assets 遞延資產 #O
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deferred liabilities 遞延負債 G?M<B~}
delivery 交貨 'fK3L<$z#m
delivery expense 送貨費 o5@d1A
delivery order 出貨單 OXxgnn>W'
demand draft 即期匯票 E"O6N.}.
demand note 即期票據 ; Sd== *
demurrage charge 延期費 aZ,j1j0p
deposit 存款 J9%I&lu/
deposit slip 存款單 70GwTK.{~
depreciation 折舊 H9\,;kM)
direct cost 直接成本 8|L U=p`y'
direct labour 直接人工 xA'RO-a}h
director 董事 LULRi#n
discount 折扣 K/YXLR +
discount on purchase 進貨折扣 {e+}jZ[L
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