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。 \n@S.Y?P
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acceptance 承兌 &I[ITp6y0
account 賬戶 I& `
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accountant 會計員 }x[d]fcC
accounting 會計 s1[_Pk;!
accounting system 會計制度 .45XS>=z#
accounts payable 應付賬款 e<wRA["
accounts receivable 應收賬款 %
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accumulated profits 累積利益 yxECK&&P0#
adjusting entry ?#123;整記錄 +3c!.] o;
adjustment ?#123;整 $J~~.PUXQ
administration expense 管理費用 pvz*(u
advances 預付 .>(?c92
advertising expense 廣告費 ~~.v*C[
agency 代理 ]g>@r.Nc
agent 代理人 DIk\=[{2q
agreement 契約 ,sAN,?eG~
allotments 分配數 R|Oy/RGY$
allowance 津貼 kXj%thDx
amalgamation 合併
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amortization 攤銷 )8c`o
amortized cost 應攤成本 brQkVt_)EE
annuities 年金 ^
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applied cost 已分配成本 !Q,A#N(
applied expense 已分配費用 XsldbN^6
applied manufacturing expense 己分配製造費用 $RQ7rL3g{
apportioned charge 攤派費用 u5f+%!p
appreciation 漲價 (3RU|4Ks
article of association 公司章程 ;%1ob f 89
assessment 課稅 @G
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assets 資產 XFeeNcqF
attorney fee 律師費
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audit 審計 2$D
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auditor 審計員
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average 平均數 XUD/\MoV
average cost 平均成本 kRs24=
bad debt 壞賬 K8dlECy
balance 餘額 O<R6^0B42
balance sheet 資產負債表 x8a?I T.
bank account 銀行賬戶 D_6GzgZ
bank balance 銀行結存 {&Kq/
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bank charge 銀行手續費 &gkGH<oaX
bank deposit 銀行存款 8
gap _qTo
bank discount 銀行貼現 {cF7h)j
bank draft 銀行匯票 q Yg
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bank loan 銀行借款 W{OlJRX8
bank overdraft 銀行透支 <v?9:
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bankers acceptance 銀行承兌 `Z{kJMS
bankruptcy 破產 v+Vpak9|
bearer 持票人 }b9#.H9
beneficiary 受益人 JM{S49Lx
bequest 遺產 ]E66'
bill 票據 8Ek<J+&|I
bill of exchange 匯票 ]JX0:'x^
bill of lading 提單 ?Z @FxW
bills discounted 貼現票據 dbkccO}WB
bills payable 應付票據 $]CZ]EWts
bills receivable 應收票據 DBl.bgf
board of directors 董事會 JMu|$"o&{
bonds 債券 4#uWj?u
bonus 紅利 tb7Wr1$<
book value 賬面價值 <^,w,A
bookkeeper 簿記員 N2_j[Pe
bookkeeping 簿記 &\] [:kG;
branch office general ledger 支店往來賬戶 {&G7 X
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broker 經紀人 p
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brought down 接前 wTFM:N
brought forward 接上頁 e-4XNL[F
budget 預算 B]< 6\Z?=
by-product 副產品 *b?C%a9
by-product sales 副產品銷售 :Ia3yi#
capital 股本 %}cGAHV
capital income 資本收益 3A k,M-Jp
capital outlay 資本支出 ]GYO`,
capital stock 股本 E|D~:M%~
capital stock certificate 股票 2
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carried down 移後 4-[L^1%S[
carried forward 移下頁 "U34D1I)#
cash 現金 u~yJFIo
cash account 現金賬戶 B^Q\l!r
cash in bank 存銀行現金 P}o:WI4.cB
cash on delivery 交貨收款 SU"-%}~O#,
cash on hand 庫存現金 $}<+~JpGfP
cash payment 現金支付 QBa1c-Y
cash purchase 現購 XOO!jnQu
cash sale 現沽
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cashier 出?#123;員 hGcq>Cvf
cashiers check 本票 *L8Pj`zR
certificate of deposit 存款單折 2%N$Y]
certificate of indebtedness 借據 :W,6zv(..u
certified check 保付支票 X'Q$v~/
certified public accountant 會計師 < vU<:S
charges 費用
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charge for remittances 匯水手續費 IpY R
charter 營業執照 #M6@{R2_
chartered accountant 會計師 !*.mcIQT
chattles 動產 cj-P&D[Ny[
check 支票 |@={:gRJ{x
che stub 支票存根 JxI}#iA
closed account 己結清賬戶 o=?sM q1<
closing 結算 R8UtX9'*sa
closing entries 結賬紀錄 m8H|cQ@Uu
closing stock 期末存貨 C$\|eC j
closing the book 結賬 dg 0`0k
columnar journal 多欄日記賬 0F sz
combination 聯合 _{&znXf>?6
commission 佣金 sM({u/
commodity 商品 &^4\Rx_I
common stock 普通股 9 )u*IGj
company 公司 QRXsLdf$$
compensation 賠償 elb|=J`M0
compound interest 複利
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consignee 承銷人 =6imrRaaV
consignment 寄銷 zu<b#W v
consignor 寄銷人 K+ xiov-r?
consolidated balance sheet 合併資產負債表 c|u{(E58
consolidated profit and loss account 合併損益表 B;[{7J]
consolidation 合併 Z5;1ySn{
construction cost 營建成本 p>=YPi/d
construction revenue 營建收入 U?JZ23>bbw
contract 合同 @
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control account 統制賬戶 !7@IWz(,"
copyright 版權 %TdZ_
corporation 公司 O^|dc
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cost 成本 Y$!K<c k
cost accounting 成本會計 ~YOwg\w^
cost of labour 勞工成本 mJR vC%
cost of production 生產成本 Ojq>4=Z\
cost of manufacture 製造成本 V0z.w:-
cost of sales 銷貨成本 :y%%Vx~
cost price 成本價格 C_=! ( @`8
credit 貸方 E~ _2Jf\U
credit note 收款通知單 |{+D65R
creditor 債權人 jDIO,XuF
crossed check 橫線支票 q17c)]<"
current account 往來活期賬戶 {&8
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current asset 流動資產 dON4r2-yC
current liability 流動負債 !p4w
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current profit and loss 本期損益 z:bxnM2\
debit 借方 Q.#@xaX'{`
debt 債務 4.7OX&L'G
debtor 債務人 w-};\]I
deed 契據 &Qy_= -]
deferred assets 遞延資產 MFcN.M
deferred liabilities 遞延負債 L=3^A'|
delivery 交貨 /E$"\md
delivery expense 送貨費 A:ls'MkZ4
delivery order 出貨單 &Eg>[gAIlp
demand draft 即期匯票 m `~/]QQ
demand note 即期票據 OEy
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demurrage charge 延期費 RVy8%[Gcq
deposit 存款 RK#e7
deposit slip 存款單 Cq;t;qN,nQ
depreciation 折舊 _,_>B8
direct cost 直接成本 &K2[>5
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direct labour 直接人工 9d^o2Yo
director 董事 Lgpj<H[
discount 折扣 y 562g`"U
discount on purchase 進貨折扣 |1X^@
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