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。 8\t~*@"
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acceptance 承兌 (a1 s~
account 賬戶 hun/H4f|
accountant 會計員 i3>7R'q>
accounting 會計 @K]D :MSS
accounting system 會計制度 NQ%lwE~
accounts payable 應付賬款 pXCmyLQ
accounts receivable 應收賬款 %Ow,.+m
accumulated profits 累積利益 6P!M+PO
adjusting entry ?#123;整記錄 ,?7URx*
adjustment ?#123;整 [>4Ou^=1
administration expense 管理費用 ?E2/
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advances 預付 6546"sU
advertising expense 廣告費 `hL16S
agency 代理 B}YB%P_CWs
agent 代理人 }S$]MY,*
agreement 契約 -2mm
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allotments 分配數 #tdI;x3
allowance 津貼 +kQ$X{+;8
amalgamation 合併 h{kAsd8 G
amortization 攤銷 m>? OjA!
amortized cost 應攤成本 KyNv)=x4c
annuities 年金 O%y.
applied cost 已分配成本 2|Hq[c=~
applied expense 已分配費用 $GYcZN&
applied manufacturing expense 己分配製造費用 L*1C2EL/q
apportioned charge 攤派費用 ~(%nnG6x
appreciation 漲價 >ZuWsA0q
article of association 公司章程 N%:QaCZKw
assessment 課稅 SV}I+O_w
assets 資產 M"#xjP.
attorney fee 律師費 S=ebht=
audit 審計 a}+|2k_
auditor 審計員 +EJIYvkFm
average 平均數 '$PiyM|V
average cost 平均成本 [L"(flY(E
bad debt 壞賬 -Yy,L%E]F:
balance 餘額 *obBo6!zM
balance sheet 資產負債表 |28z4 .
bank account 銀行賬戶 vz*QzVk1
bank balance 銀行結存 @]t} bF]
bank charge 銀行手續費 [&y{z-D>
bank deposit 銀行存款 1pVagLlb:7
bank discount 銀行貼現 _1f!9ghT\
bank draft 銀行匯票 `\P#TBM
bank loan 銀行借款 !&Vp5]c
bank overdraft 銀行透支 CYmwT>P+*4
bankers acceptance 銀行承兌 N)03
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bankruptcy 破產 hdp;/Qz&
bearer 持票人 (u+3{Eb
beneficiary 受益人 k/?5Fs!#
bequest 遺產 f3]Z22Yq
bill 票據 kcVEE)zb
bill of exchange 匯票 %%}U
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bill of lading 提單 (2Z-NVU#
bills discounted 貼現票據 )Y+n4UL3NK
bills payable 應付票據 DZ
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bills receivable 應收票據 9sifc<za
board of directors 董事會 (V)nHF*<>
bonds 債券 >&7K|$y.J
bonus 紅利 #TM+Vd$
book value 賬面價值 HP^<2?K
bookkeeper 簿記員 ,8nu%zcVn
bookkeeping 簿記 ;tP-#Xf
branch office general ledger 支店往來賬戶 O{uc
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broker 經紀人 $a>,sL&;
brought down 接前 x}$SB%9/
brought forward 接上頁 9`81br
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budget 預算 E4GtJ`{X
by-product 副產品 4R0'$Ld4
by-product sales 副產品銷售 fgK1+sW
capital 股本 qR/~a
capital income 資本收益 d`q<!qFZh
capital outlay 資本支出 lM~ 3yBy
capital stock 股本 ) gbns'Z<
capital stock certificate 股票 m-4P*P$X
carried down 移後 -'r4@='6}
carried forward 移下頁 sa$CCQ
cash 現金 (-viP
cash account 現金賬戶 kAA1+rG
cash in bank 存銀行現金 ?zGx]?1P1<
cash on delivery 交貨收款 j\iE3:94$
cash on hand 庫存現金 mN?y\GB
cash payment 現金支付 gQMcQV]C$
cash purchase 現購 >M=_:52.+
cash sale 現沽 ul$k xc=N
cashier 出?#123;員 UKV0xl
cashiers check 本票 ]-h;gN
certificate of deposit 存款單折 .R'<v^H
certificate of indebtedness 借據 !_C*2+f
certified check 保付支票
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certified public accountant 會計師 viB'ul7o
charges 費用 5]pvHc
charge for remittances 匯水手續費 U:"X *
charter 營業執照 OGW,[k=2{
chartered accountant 會計師 DSjEoWj
chattles 動產 4&%0%
check 支票 L/\s~*:M
che stub 支票存根 @oE^(
closed account 己結清賬戶 n-zAkKM
closing 結算 D$@5$./
closing entries 結賬紀錄 Iv])s
closing stock 期末存貨 KUJCkwQ
closing the book 結賬 Q*4{2oQ
columnar journal 多欄日記賬 *\Z9=8yK
combination 聯合 $eHYy,,
commission 佣金 :%G_<VAo!
commodity 商品 kNq>{dNRx
common stock 普通股 JBqL0H
company 公司 hOFC8 g
compensation 賠償 {txW>rZX
compound interest 複利 j.=&qYc0"
consignee 承銷人 >7g #e,d
consignment 寄銷 S7pf
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consignor 寄銷人 7PTw'+{
consolidated balance sheet 合併資產負債表 6z`l}<q
consolidated profit and loss account 合併損益表 s&v7<)*q
consolidation 合併 3.?G,%S5.$
construction cost 營建成本
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construction revenue 營建收入 [B~*88T
contract 合同 6g*?(Y][
control account 統制賬戶
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copyright 版權 'q>2WP|UY9
corporation 公司 Me;XG?`
cost 成本 |"]#jx*8KC
cost accounting 成本會計 F8xz^UQ
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cost of labour 勞工成本 pLYLHS`*
cost of production 生產成本 e= { ?d6
cost of manufacture 製造成本 ~jz!jF~I
cost of sales 銷貨成本 -S\gDB bb
cost price 成本價格 L6d^e53AP
credit 貸方 y{>T['"@
credit note 收款通知單 z
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creditor 債權人 p
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crossed check 橫線支票 g'X{
current account 往來活期賬戶 {L'uuG\9U
current asset 流動資產 B*Z}=$1j
current liability 流動負債 G VT|
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current profit and loss 本期損益 Jb/VITqN4
debit 借方 Z.}Z2K
debt 債務 af@R\"N9c
debtor 債務人 w{8O$4
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deed 契據 SI`ems{1>c
deferred assets 遞延資產 O0l1AX"
deferred liabilities 遞延負債 8|
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delivery 交貨 (N"9C+S}
delivery expense 送貨費 (usFT_
delivery order 出貨單 g3|k-
demand draft 即期匯票 !w1acmo<_
demand note 即期票據 hKVb#|$
demurrage charge 延期費 `}:pUf
deposit 存款 D`'h8:\
deposit slip 存款單 nt:ZO,C:R
depreciation 折舊 \B4f5L8k
direct cost 直接成本 9y'To JZ6
direct labour 直接人工 }!uwWBw`
director 董事 h3e
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discount 折扣 `\beQ(g
discount on purchase 進貨折扣 GvzaLEo
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