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。 V)Sw\tS6g
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acceptance 承兌 ^r@,(r6w
account 賬戶 ?ocBR
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accountant 會計員 TFG0~"4Cz
accounting 會計 X#<+D1P
accounting system 會計制度 ufn%sA
accounts payable 應付賬款 <
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accounts receivable 應收賬款 ~$jRn(2
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 Gq]/6igzX
adjustment ?#123;整 MS`XhFPS.
administration expense 管理費用 `>Ms7G9S~e
advances 預付 D%*Ryg
advertising expense 廣告費 h7kn
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agency 代理 nt_FqUJ
agent 代理人 +yI2G!
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agreement 契約 "SA*
allotments 分配數 /d*[za'0
allowance 津貼 ] B?NDxU
amalgamation 合併 Yq>K1E|
amortization 攤銷 :X}fXgeL
amortized cost 應攤成本 D!V~g72j
annuities 年金 s=>^ 8[0O
applied cost 已分配成本 gE9x+g
applied expense 已分配費用 kD
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applied manufacturing expense 己分配製造費用 L0;XzZS
apportioned charge 攤派費用 sV;q(,oru
appreciation 漲價 :?j]W2+kR
article of association 公司章程 AfpC >>=@
assessment 課稅 Z]XjN@j"
assets 資產 u&Yd+');
attorney fee 律師費 N$.=1Q$F6
audit 審計 i8A-h6E
auditor 審計員 ?=,7'@e
average 平均數 ~NTKWRaR
average cost 平均成本 &S39SV
bad debt 壞賬 E>N [
balance 餘額 0|6Y%a\U
balance sheet 資產負債表 `Y3\R#
bank account 銀行賬戶 y9U~4
bank balance 銀行結存 `$MO;Fv,G
bank charge 銀行手續費 b$sT`+4q
bank deposit 銀行存款 kkIG{Bw
bank discount 銀行貼現 6a704l%#hb
bank draft 銀行匯票
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bank loan 銀行借款 Gi\Z"MiBZ
bank overdraft 銀行透支 bPIo9clq
bankers acceptance 銀行承兌 K7t_Q8
bankruptcy 破產 $
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bearer 持票人 +k V$ @qH
beneficiary 受益人 NNMn,J
bequest 遺產 6OR) 97
bill 票據 PPde!}T$
bill of exchange 匯票 <tW/9}@p9
bill of lading 提單 |S]T,`7u
bills discounted 貼現票據 MaLH2?je^n
bills payable 應付票據 a@-bw4SD
bills receivable 應收票據 0J6
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board of directors 董事會 K j~!E
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bonds 債券 5cb8=W-
bonus 紅利 I#'yy7J
book value 賬面價值 `7oYXk
bookkeeper 簿記員 U ]7;K>.T
bookkeeping 簿記 "jf_xZ$H-
branch office general ledger 支店往來賬戶 yZ)-=H
broker 經紀人 2Vs+8/
brought down 接前 jW{bP_,"
brought forward 接上頁 ==S^IBG
budget 預算 L)
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by-product 副產品 8\G"I
by-product sales 副產品銷售 lQv(5hIm
capital 股本 S263h(H
capital income 資本收益 y(O~=S+<
capital outlay 資本支出 ]MC5 uKn
capital stock 股本 B>[myx
capital stock certificate 股票 -XnOj2
carried down 移後 y,K> Wb9e
carried forward 移下頁 I|Mw*2U
cash 現金 nd[Ja
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cash account 現金賬戶 hxt;sQAo{
cash in bank 存銀行現金 Fzt7@VNxc
cash on delivery 交貨收款 4wWfaL5"
cash on hand 庫存現金 U;M! jj
cash payment 現金支付 lYey7tl{
cash purchase 現購 xIH= gK
cash sale 現沽 LYiIJAZ.
cashier 出?#123;員 h+S]C#X,}
cashiers check 本票 f ~bgZ
certificate of deposit 存款單折 cYBjsN(!A|
certificate of indebtedness 借據 Gzwb<e
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certified check 保付支票 S4rm K&
certified public accountant 會計師 9v1 Snr
charges 費用 v5&W)F
charge for remittances 匯水手續費 \Y`psSf+
charter 營業執照 u>:j$@56
chartered accountant 會計師 mex@~VK
chattles 動產 L* ScSxw
check 支票 EKS?3z%!
che stub 支票存根 ,!X:wY}dW
closed account 己結清賬戶 o6:@j#b
closing 結算 %-BwK
closing entries 結賬紀錄 1tTY)Evf
closing stock 期末存貨 Asy2jw\V
closing the book 結賬 x3F94+<n{
columnar journal 多欄日記賬 QU(Lv(/O
combination 聯合 orbz`IQc
commission 佣金 %cJdVDW`L
commodity 商品 J4s`U/F
common stock 普通股 cQsSJBZ[v5
company 公司 x=X&b%09
compensation 賠償 1bHQB$%z
compound interest 複利 Z-y
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consignee 承銷人 $`R
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consignment 寄銷 F~~9/#
consignor 寄銷人 d[*NDMO
consolidated balance sheet 合併資產負債表 mX, @yCI
consolidated profit and loss account 合併損益表 C
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consolidation 合併 ~f( #S*Ic
construction cost 營建成本 v- p8~u1N
construction revenue 營建收入 0DN&HMI#
contract 合同 LR'~:46#u
control account 統制賬戶 SR`A]EC(V
copyright 版權 1lJ^$U
corporation 公司 ;bL?uL
cost 成本 [E"3?p
cost accounting 成本會計 B9
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cost of labour 勞工成本 (cI@#x
cost of production 生產成本 "{3MXAFe
cost of manufacture 製造成本 _Y$v=!fY&
cost of sales 銷貨成本 vE)d0l"
cost price 成本價格 _@VKWU$$
credit 貸方 e@&2q{Gi=
credit note 收款通知單
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creditor 債權人 L X #.
crossed check 橫線支票 \&U"7gSL
current account 往來活期賬戶 l{VJaZ $M
current asset 流動資產 Z=<D`
current liability 流動負債 V343IT\
current profit and loss 本期損益 jS5K:yx<
debit 借方 Yp8XZ3
debt 債務 Ik@MIxLK
debtor 債務人 Q5IN1
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deed 契據 }uO2x@
deferred assets 遞延資產 ''k}3o.K[
deferred liabilities 遞延負債 pK'D(t
delivery 交貨 zm4e+v-
delivery expense 送貨費 =/4}!B/
delivery order 出貨單 3M'Y'Szm
demand draft 即期匯票 IxY!.d_s|~
demand note 即期票據 &ha<p
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demurrage charge 延期費 q!q=axfMD
deposit 存款 AboRuHQ
deposit slip 存款單 U.<a d
depreciation 折舊 f917F.1I
direct cost 直接成本 a t=;}}X
direct labour 直接人工 .
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director 董事 zOJzQZ~
discount 折扣 Hl8\*#;C&>
discount on purchase 進貨折扣 'lgS)m
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