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。 e-b>
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acceptance 承兌 Q&/WVR
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account 賬戶 wNmC1HOh
accountant 會計員 SnM^T(gtS3
accounting 會計 "|V}[ 2
accounting system 會計制度 K\.tR
accounts payable 應付賬款 > iYdr/^a
accounts receivable 應收賬款 PM'2zP[*W
accumulated profits 累積利益 2HF`}H)H
adjusting entry ?#123;整記錄 WADEDl&,'
adjustment ?#123;整 ]kF1~kXBe
administration expense 管理費用 Ei=rBi
advances 預付 [\&2&
advertising expense 廣告費 dEW= V"W
agency 代理 > }kZXeR|
agent 代理人 6Xbf3So
agreement 契約 PX` xr1o
allotments 分配數 zMd><UQP{
allowance 津貼 OU!."r`9
amalgamation 合併 lr@w1*
amortization 攤銷 U\M9
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amortized cost 應攤成本 c:<a"$
annuities 年金 _'*(-K5&
applied cost 已分配成本 4vCUVo r
applied expense 已分配費用 ):y^
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applied manufacturing expense 己分配製造費用 xC}' "``s
apportioned charge 攤派費用 |I{3~+E h
appreciation 漲價 @jrxbo;5
article of association 公司章程
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assessment 課稅 ekqS=KfWl;
assets 資產 ngI+afo
attorney fee 律師費 / vu]ch
audit 審計 W>:MK-_J
auditor 審計員 (!YJ:,!so
average 平均數 tD4-Llj6
average cost 平均成本 1/K1e$r
bad debt 壞賬 C
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balance 餘額 }>V=J aG
balance sheet 資產負債表 Gl[1K/,*
bank account 銀行賬戶 0G2Y_A&e**
bank balance 銀行結存 $xcZ{C
bank charge 銀行手續費 #zBqj;p
bank deposit 銀行存款 O\
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bank discount 銀行貼現 k4E9=y?
bank draft 銀行匯票 }Z<Sca7
bank loan 銀行借款 }w-M.
bank overdraft 銀行透支 LXPO@2QF
bankers acceptance 銀行承兌 ]Tg@wMgI
bankruptcy 破產 MU\Pggs
bearer 持票人 p(K^Zc
beneficiary 受益人 )d2:r 07a
bequest 遺產 i
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bill 票據 G;EJ\J6@Yw
bill of exchange 匯票 lcgG5/82
bill of lading 提單 #z7yoP
bills discounted 貼現票據 V`HnFAW
bills payable 應付票據 e,lLHg
bills receivable 應收票據 0WYu5|
board of directors 董事會 }X/YMgJ
bonds 債券 4^ U%` 1
bonus 紅利 #
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book value 賬面價值 .rnT'""i<5
bookkeeper 簿記員 (hg6<`
bookkeeping 簿記 "S*@._
branch office general ledger 支店往來賬戶 oN%zpz;OR
broker 經紀人 %d%?\jV b
brought down 接前 0Ub'=`]5a
brought forward 接上頁 }[h]z7e2S
budget 預算 He}?\C
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by-product 副產品 o=
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by-product sales 副產品銷售 A|YgA66M
capital 股本 yPs6_Qo!p
capital income 資本收益 USHQwn)%
capital outlay 資本支出 rK`^A
capital stock 股本 iHK.hs;
capital stock certificate 股票 H)EL0
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carried down 移後 FK94CI
carried forward 移下頁 h.KgHMV`
cash 現金 <5P*uZ
cash account 現金賬戶 &K(y%ieIJ
cash in bank 存銀行現金 pU'>!<zGr
cash on delivery 交貨收款 Q"
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cash on hand 庫存現金 c_?^:xs:d
cash payment 現金支付 (n7{?`Yid
cash purchase 現購 8#- Nx]VM
cash sale 現沽 m g@Ol"2
cashier 出?#123;員 "*N#-=MJF
cashiers check 本票 %lGOExV%
certificate of deposit 存款單折 *N:0L,8
certificate of indebtedness 借據 vqO#Z
certified check 保付支票 Oh>hyY)}
certified public accountant 會計師 X(rXRP#
charges 費用 nZ (wfNk
charge for remittances 匯水手續費 AXSip
charter 營業執照 cAot+N+9|]
chartered accountant 會計師 5MD'AP:
chattles 動產 8oXp8CC
check 支票 UK1 )U)*+
che stub 支票存根 q9{)
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closed account 己結清賬戶 [@8 po-()L
closing 結算 $!y^t$u$@
closing entries 結賬紀錄 R[S1<m;
closing stock 期末存貨 %*wE
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closing the book 結賬 ~J>;l
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columnar journal 多欄日記賬 $Bl51VjN
combination 聯合
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commission 佣金 +zq"dj_
commodity 商品 \%.oi@A
common stock 普通股 3dLqlJ^7B
company 公司 -)3+/4Q(
compensation 賠償 96QY0
compound interest 複利 8"g+
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consignee 承銷人 QjG/H0*mP
consignment 寄銷 KG9-ac
consignor 寄銷人 gsM^Pu09ud
consolidated balance sheet 合併資產負債表 EzjK{v">
consolidated profit and loss account 合併損益表 NH}o`x/
consolidation 合併 Y~A I2H S
construction cost 營建成本 JX[]u<h?
construction revenue 營建收入 q5-i=lw
contract 合同 I"x|U[*B
control account 統制賬戶 b=pk;'-
copyright 版權 B)1(
corporation 公司 "kBVHy
cost 成本 ^_DwuY
cost accounting 成本會計 G/~gF7
cost of labour 勞工成本 D1 v0`od'
cost of production 生產成本 Ol+D"k~<C
cost of manufacture 製造成本 YM'4=BlJHv
cost of sales 銷貨成本 NCG;`B`i
cost price 成本價格 GiEt;8
credit 貸方 knph549
credit note 收款通知單 ,+6u6
creditor 債權人 Y,Rr[i"j
crossed check 橫線支票 QT^b-~^
current account 往來活期賬戶 \4G9YK-N>
current asset 流動資產 7Re\*[)T
current liability 流動負債 j|K;Yi
current profit and loss 本期損益 q oi21mCn
debit 借方 *?HoN;^
debt 債務 Q1x&Zm1v
debtor 債務人 {z0iWY2Xw
deed 契據 udA@9a^;
deferred assets 遞延資產 JJ}DYv
deferred liabilities 遞延負債 SlR//h
delivery 交貨 YW/
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delivery expense 送貨費 ~&qv[XS
delivery order 出貨單 Hv^Bw{"/R
demand draft 即期匯票 LPu*Lkx
demand note 即期票據 0:u:#))1
demurrage charge 延期費 3e1-w$z&S
deposit 存款 GWPBP-)0
deposit slip 存款單 JJ_Z{
depreciation 折舊 DgW@v[#BK=
direct cost 直接成本 7kE+9HmfMk
direct labour 直接人工 4W*o:Y!
director 董事 w(S~}'Sg*P
discount 折扣 2 (l0Lq*
discount on purchase 進貨折扣 OQKg/1
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