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。 )T$fk
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acceptance 承兌 O>"r. sR
account 賬戶 lJz?QI1
accountant 會計員 )2^/?jK
accounting 會計 3Av(|<cR
accounting system 會計制度 O(
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accounts payable 應付賬款 G~iYF(:&
accounts receivable 應收賬款 ~jRk10T(B
accumulated profits 累積利益 uX5--o=C
adjusting entry ?#123;整記錄 Q\/":ISq1
adjustment ?#123;整 [Yahxw}
administration expense 管理費用 =Gg)GSL^
advances 預付 $X<<JnsK
advertising expense 廣告費 gkq RO19
agency 代理 4f @\f7\
agent 代理人 NE>JtTF<
agreement 契約 y\f 8Ird
allotments 分配數 ~bWWu`h
allowance 津貼 !k??Kj
amalgamation 合併 E.Q}
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amortization 攤銷 B|
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amortized cost 應攤成本 $> rfAs!
annuities 年金 a ~iEps
applied cost 已分配成本 [sO<6?LY
applied expense 已分配費用 1r:fxZO\Vd
applied manufacturing expense 己分配製造費用 ADl>~3b
apportioned charge 攤派費用 \z2hXT@D
appreciation 漲價 s:Ql](/B#
article of association 公司章程 ht
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assessment 課稅 *y\tns U
assets 資產 0&
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attorney fee 律師費 A`U 2HC
audit 審計 XJ1nhE
auditor 審計員 g:e8i~
average 平均數 y7G|P~td
average cost 平均成本 Z
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bad debt 壞賬 +7vh_ _
balance 餘額 GC#95
balance sheet 資產負債表 Ko1?jPE
bank account 銀行賬戶 )Jjw}}$}Y
bank balance 銀行結存 >_%g8T'
bank charge 銀行手續費 89e.\EH
bank deposit 銀行存款 4hr+GO@o(
bank discount 銀行貼現 *Lk&@(
bank draft 銀行匯票 o!dkS/u-m
bank loan 銀行借款 zm S-s\$,
bank overdraft 銀行透支 m?CjYqvf
bankers acceptance 銀行承兌 owVUL~
bankruptcy 破產 c94PWPU
bearer 持票人 ~hw4gdtS
beneficiary 受益人 E2/U']R
bequest 遺產 vlKKPS
bill 票據 W)P_t"'@L
bill of exchange 匯票 GKDG5u;
bill of lading 提單 g_!xO2LH,8
bills discounted 貼現票據 J0) WRn"h
bills payable 應付票據 DppvUiQB!a
bills receivable 應收票據
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board of directors 董事會 qhGhUyNX
bonds 債券 J3JRWy@?P
bonus 紅利 w8@|b}
book value 賬面價值 NP(?[W
bookkeeper 簿記員 jM@I"JZb
bookkeeping 簿記 x};g!FYfkB
branch office general ledger 支店往來賬戶 wDTV /"Y
broker 經紀人 T`DlOi]Z_
brought down 接前 8l,hP .
brought forward 接上頁 2%%U)|39mB
budget 預算 cmLu T/oV
by-product 副產品 ]6
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by-product sales 副產品銷售 8[p6C Jl)
capital 股本 (NV=YX?s
capital income 資本收益 )8>f
capital outlay 資本支出 vPq\reKe
capital stock 股本 @wZ_VE7B
capital stock certificate 股票 '(:J|DN
carried down 移後 x%7x^]$
carried forward 移下頁
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cash 現金 ]h8V{%H
cash account 現金賬戶 r?>Hg+
cash in bank 存銀行現金 .`=PE&xq
cash on delivery 交貨收款 '0]_8Sy&
cash on hand 庫存現金 4f~ZY]|nM
cash payment 現金支付 4T^WRS
cash purchase 現購 b,A1(_pzi
cash sale 現沽 w~-d4M NM
cashier 出?#123;員 ZDD|MH
cashiers check 本票 74OM tLL$
certificate of deposit 存款單折 4hz,F/ I
certificate of indebtedness 借據 ~ZC=!|Q#
certified check 保付支票 q &o=4
certified public accountant 會計師 daNIP1Qn
charges 費用 w`_9 *AF9
charge for remittances 匯水手續費 c?Qg:yU
charter 營業執照 iB_j*mX]
chartered accountant 會計師 i kiy>W8
chattles 動產 Kf5 p*AI
check 支票 |B.d7@{mM
che stub 支票存根 aE$p;I
closed account 己結清賬戶 /L Tyiiz6
closing 結算 0g)mf6}o
closing entries 結賬紀錄 " <AljgF
closing stock 期末存貨 u^p[zepW\
closing the book 結賬
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columnar journal 多欄日記賬 R>q'Y mu~
combination 聯合 @/iLC6QF
commission 佣金 S5!2%-;<k
commodity 商品 9hzU@m
common stock 普通股 |Ay#0uQ5Y
company 公司 XITQB|C??$
compensation 賠償 F,:VL*.5kJ
compound interest 複利 S>Y?QQ3#wp
consignee 承銷人 :gtwvM7/B
consignment 寄銷 giq`L1<
consignor 寄銷人 \ed(<e>
consolidated balance sheet 合併資產負債表 4 XQ?
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consolidated profit and loss account 合併損益表 >o7k%T|l$
consolidation 合併 XrF9*>ti?
construction cost 營建成本 "de:plMofy
construction revenue 營建收入 9tQk/niMM5
contract 合同 \I]'6N=
control account 統制賬戶 w{IqzmPiH
copyright 版權 &y+eE?j
corporation 公司 p(>'4#|qy
cost 成本 hT#mM*`
cost accounting 成本會計 8uiQm;W
cost of labour 勞工成本 Nh%8;
cost of production 生產成本 kA0^~
cost of manufacture 製造成本 &jcr7{cD
cost of sales 銷貨成本 bcf OpA
cost price 成本價格 j!dklQh0
credit 貸方 uzD{ewR/.y
credit note 收款通知單 *<1m
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creditor 債權人 tWuQKN`_
crossed check 橫線支票 "'L
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current account 往來活期賬戶 R,lr&;a8
current asset 流動資產 _6(=0::x
current liability 流動負債 LTHS&3%2
current profit and loss 本期損益 N1rrKyL!$
debit 借方 b`mEnI
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debt 債務
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debtor 債務人 +W`~bX+
deed 契據 zZ63
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deferred assets 遞延資產
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deferred liabilities 遞延負債 3@PVUJ
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delivery 交貨 {Bx\Z0+'&
delivery expense 送貨費 4M}/PoJ
delivery order 出貨單 4Ki'r&L\
demand draft 即期匯票 -}s?!Pg>
demand note 即期票據 | Z;Av%%
demurrage charge 延期費 t<tBOesQ
deposit 存款 ORN
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deposit slip 存款單 _"=~aMXC.)
depreciation 折舊 .jU9{;[
direct cost 直接成本 tp7fmn*
direct labour 直接人工 ~n?U{
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director 董事 tq[C"| dH
discount 折扣 0Sk{P>A
discount on purchase 進貨折扣 O?_
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