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。 jQdfFR
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acceptance 承兌 {B}0LJIpL
account 賬戶 tJn2:}-s
accountant 會計員 9o18VJR
accounting 會計 +GGj*sD
accounting system 會計制度 "8rP?B(
accounts payable 應付賬款 duqu}*Jw
accounts receivable 應收賬款 W"0 #
accumulated profits 累積利益 2V0R|YUt
adjusting entry ?#123;整記錄 aL`pvsnF
adjustment ?#123;整 <)&ykcB
administration expense 管理費用 1jF}g`At
advances 預付 WU\
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advertising expense 廣告費 B\mdOTLQ
agency 代理 ;L)}blN.
agent 代理人 R5FjJ>JE
agreement 契約 msCAC*;,
allotments 分配數 -OHG1"/
allowance 津貼 urN&."c
amalgamation 合併 ?L
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amortization 攤銷 ,yT4(cMBk?
amortized cost 應攤成本 $@NZ*m%?JQ
annuities 年金 ~9n@MPS^!
applied cost 已分配成本 0<)8
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applied expense 已分配費用 N;w1f"V}
applied manufacturing expense 己分配製造費用 gsR"d@!
apportioned charge 攤派費用 x=Ru@n K;
appreciation 漲價 J2R<'(
article of association 公司章程 \
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assessment 課稅 );6zV_^!
assets 資產 vKW%l
attorney fee 律師費 RWoiV10
audit 審計 1zM`g_(#
auditor 審計員 N8vWwN[3
average 平均數 RDZq(rKc
average cost 平均成本 qB&*"gf
bad debt 壞賬 #"Zr#P{P
balance 餘額 j`
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balance sheet 資產負債表 |fA[s7)
bank account 銀行賬戶 x;SrJVDN
bank balance 銀行結存 ;aF / <r
bank charge 銀行手續費 AV'>
bank deposit 銀行存款 tQ/w\6{
bank discount 銀行貼現 /yOd]N;$
bank draft 銀行匯票 WFB2 Ub7
bank loan 銀行借款 !!QMcx_C#/
bank overdraft 銀行透支 aB Yhk|Ei
bankers acceptance 銀行承兌 k`&mHSk-
bankruptcy 破產 YF"D;.
bearer 持票人 mA4v 4z
beneficiary 受益人 ]EK"AuEz`
bequest 遺產 @#V{@@3$
bill 票據 5P! ZJ3C
bill of exchange 匯票 R_*\?^k|A
bill of lading 提單 wF%XM
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bills discounted 貼現票據 w7
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bills payable 應付票據 $'&5gFr9
bills receivable 應收票據 1"'//0
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board of directors 董事會 -r,J>2`l
bonds 債券 ~E!"YkIr
bonus 紅利 p7k0pSt
book value 賬面價值 e88JT_zrO
bookkeeper 簿記員 Y,8M[UIK
bookkeeping 簿記 2"mO"2d%
branch office general ledger 支店往來賬戶 =tP|sYR]^
broker 經紀人 prwyP
brought down 接前 FVSz[n
brought forward 接上頁 Hp,r
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budget 預算 & .#0jb1r
by-product 副產品 j{HxX
by-product sales 副產品銷售 KomF)KQ2r
capital 股本 1{,WY(,c
capital income 資本收益 ]y(#]Tw\
capital outlay 資本支出 T&!>lqU!J
capital stock 股本 |e9}G,1
capital stock certificate 股票 8U8"k
carried down 移後 U,]z)1#
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carried forward 移下頁 2D-*Z=5^
cash 現金 'rg
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cash account 現金賬戶 [<%yU y
cash in bank 存銀行現金 ;hg]5r_
cash on delivery 交貨收款 0zEn`rq&
cash on hand 庫存現金 @^P=jXi<
cash payment 現金支付 C[pAa 8
cash purchase 現購 "'PDreS
cash sale 現沽 g<,|Q5bK
cashier 出?#123;員 ;~@2YPj
cashiers check 本票 dJ|]W|q<
certificate of deposit 存款單折 #fFEo) YG
certificate of indebtedness 借據 KN%Xp/lkX
certified check 保付支票 rbJ-vEzo.#
certified public accountant 會計師 sQ`8L+oY
charges 費用 {g);HnmPN
charge for remittances 匯水手續費 xF ,J[Aj
charter 營業執照 {o]OxqE@
chartered accountant 會計師 *mBEF"
chattles 動產 <:ZN
check 支票 GI~;2 `V
che stub 支票存根 v&?Bqj
closed account 己結清賬戶 31_5k./
closing 結算 XjX<?W
closing entries 結賬紀錄 P= ]ZXj[
closing stock 期末存貨 L$jRg
closing the book 結賬 Z1>pOJm
columnar journal 多欄日記賬 qV(Plt%
combination 聯合 7tyn?t0n
commission 佣金 O4}cv
commodity 商品 T? =jKLPC
common stock 普通股 CUYp(GU
company 公司 gz$=\=%>RL
compensation 賠償 #cApk
compound interest 複利 gHm^@
consignee 承銷人 #4|?;C)u\
consignment 寄銷 Nl(Aa5:!
consignor 寄銷人 *M8 4Dry`y
consolidated balance sheet 合併資產負債表 4BCZ~_
consolidated profit and loss account 合併損益表 ^%_LA't'R
consolidation 合併 &QE* V
construction cost 營建成本 BgE]xm
construction revenue 營建收入 K&S~IFy
contract 合同 zL>nDnL 4
control account 統制賬戶 MLp5Y\8*
copyright 版權 6b)1B\p
corporation 公司 tBf u{oC
cost 成本 PPmZ[N9(;
cost accounting 成本會計 SR\#>Qwx_
cost of labour 勞工成本 .Oim7JQ8
cost of production 生產成本 20K<}:5t1
cost of manufacture 製造成本 ,@2O_O`:
cost of sales 銷貨成本 "PuP J|
cost price 成本價格 U"ga0X5
credit 貸方 n ,H;PB
credit note 收款通知單 'QkL%z0
creditor 債權人 x-q er-
crossed check 橫線支票 mT~:k}u~W
current account 往來活期賬戶 1*=[%
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current asset 流動資產 <x1(}x:u`
current liability 流動負債 $YW z~^f
current profit and loss 本期損益 jCy2bE
debit 借方 #$#{QEh0}
debt 債務 8T1`TGSFC
debtor 債務人 jIEK[vJ`
deed 契據 ZL@7Mr!e
deferred assets 遞延資產 < ' T6k\
deferred liabilities 遞延負債 9@^/ON\O
delivery 交貨 0$P40 7
delivery expense 送貨費 n2TvPt\
delivery order 出貨單 (I\aGGW
demand draft 即期匯票 'av
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demand note 即期票據 _:TD{ EO$
demurrage charge 延期費 !WrUr]0IP
deposit 存款 56L>tP
deposit slip 存款單 Gd"lB*^Ht
depreciation 折舊 u(d>R5}'
direct cost 直接成本 ;B
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direct labour 直接人工 m-;u]X=a
director 董事 in%+)`'nH7
discount 折扣 YwKY3kL
discount on purchase 進貨折扣 o6svSS
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