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。 L>,j*a_[
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acceptance 承兌 !uC`7a
account 賬戶 af:wg]g
accountant 會計員 UUzu`>upB
accounting 會計 z3RlD"F1
accounting system 會計制度 yf2I%\p}
accounts payable 應付賬款 JOR ?xCc
accounts receivable 應收賬款 <])w@QOA#
accumulated profits 累積利益 AADvk_R
adjusting entry ?#123;整記錄 C:]&V*d.v4
adjustment ?#123;整 +<^TyIJ0
administration expense 管理費用 ^G(/;c*=
advances 預付 Bn[5M[
advertising expense 廣告費 q}nL'KQ,n
agency 代理 q ;@:,^
agent 代理人 !'-|]xx(
agreement 契約 Fu
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allotments 分配數 efK)6T^p
allowance 津貼 G)I lkA@
amalgamation 合併 w|"cf{$^x
amortization 攤銷 OMr &f8
amortized cost 應攤成本 ,| \62B`
annuities 年金 5`ma#_zk|f
applied cost 已分配成本 R*
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applied expense 已分配費用 *@M7J
applied manufacturing expense 己分配製造費用 -rEg(@S %
apportioned charge 攤派費用 2n9E:tc
appreciation 漲價
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article of association 公司章程 x8]9Xe:_>O
assessment 課稅 M5SA
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assets 資產 JG2)-x;9
attorney fee 律師費 ~[J&n-bJU
audit 審計 IT`r&;5
auditor 審計員 {
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average 平均數 [@Db7]nG
average cost 平均成本 OV l,o
bad debt 壞賬 .js@F/Hp
balance 餘額 bS0z\!1
balance sheet 資產負債表 -PHVM=:
bank account 銀行賬戶 #>SvYP
bank balance 銀行結存 R+c
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bank charge 銀行手續費 K1P3
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bank deposit 銀行存款 aB`x5vg7ho
bank discount 銀行貼現 SI:+I4i
bank draft 銀行匯票 t=`bXBX1
bank loan 銀行借款 FyXz(l:
bank overdraft 銀行透支 p'2ZDd=v
bankers acceptance 銀行承兌 LnN6{z{M
bankruptcy 破產 Q k`yK|(0=
bearer 持票人 \#bk$R@
beneficiary 受益人 Wr \rruH6
bequest 遺產 N XwQvm;q
bill 票據 %"R
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bill of exchange 匯票 mUj=NRq
bill of lading 提單 ,j4 ;:F
bills discounted 貼現票據 py,B6UB5
bills payable 應付票據 1U"Fk3
bills receivable 應收票據 5WR(jl+M
board of directors 董事會 Pkr0|bs*
bonds 債券
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bonus 紅利 [!@&t:A
book value 賬面價值 9(%ptnya
bookkeeper 簿記員 -U6" Ce
bookkeeping 簿記 e ;4y5i
branch office general ledger 支店往來賬戶 B}=
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broker 經紀人 a95QDz
brought down 接前 0Ey*ci^ue
brought forward 接上頁 ub|tX 'o
budget 預算 C~4$A/&(
by-product 副產品 a@&^t( 1
by-product sales 副產品銷售 3pSkk
capital 股本 >Q0HqOq
capital income 資本收益 `+~@VZ3m
capital outlay 資本支出 @"jV^2oY1
capital stock 股本 ^cYm.EHI
capital stock certificate 股票 HvWnPh1l
carried down 移後 \W<r`t4v
carried forward 移下頁 c\.8hd=<
cash 現金 IxY%d}[uo
cash account 現金賬戶 *o8DfZ
cash in bank 存銀行現金 Qrt[MJ+#
cash on delivery 交貨收款 &j@i>(7
cash on hand 庫存現金 _kR,R"lh
cash payment 現金支付 m6P!#=a:l<
cash purchase 現購 :/H fMJ
cash sale 現沽 33O@jbs@
cashier 出?#123;員 @_&@M~ u
cashiers check 本票 Lb
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certificate of deposit 存款單折 wo;`D
certificate of indebtedness 借據 QI@!QU$K&
certified check 保付支票 N?d4Pu1m
certified public accountant 會計師 lGa'Y
charges 費用 Nl_Sgyx,\
charge for remittances 匯水手續費 9aw- n*<
charter 營業執照
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chartered accountant 會計師 ni#!Gxw
chattles 動產 h9)QQPP
check 支票 em
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che stub 支票存根 ?)9mHo^
closed account 己結清賬戶 Re <G#*^
closing 結算 {
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closing entries 結賬紀錄 IrU}%ZVV
closing stock 期末存貨 #D"fCVIS
closing the book 結賬 utq*<,^
columnar journal 多欄日記賬 B]K@'#
combination 聯合 o@}+b}R}
commission 佣金 NGHzifaE
commodity 商品 F=C8U$'S
common stock 普通股 7Zl-|
company 公司 RVmD&
compensation 賠償
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compound interest 複利 EM+_c)d}
consignee 承銷人 ~Tv
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consignment 寄銷 Xp]tL3-p
consignor 寄銷人 *yGOmi
consolidated balance sheet 合併資產負債表 RHo|&.B;+
consolidated profit and loss account 合併損益表 f!}c0nb
consolidation 合併 |q?I(b4 Q@
construction cost 營建成本 ,*fvA?
construction revenue 營建收入 NJb5HoYZ
contract 合同 v_*E:E
control account 統制賬戶 C'ZF#Z
copyright 版權 Q
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corporation 公司 `vJ+sRf
cost 成本 }SHF
cost accounting 成本會計 ;b:Ct <
cost of labour 勞工成本 rJJI<{$
cost of production 生產成本 iYj+NL
cost of manufacture 製造成本 LEMgRI`rf
cost of sales 銷貨成本 FAAqdK0
cost price 成本價格 t@-:e^ v
credit 貸方 6KmF 9
credit note 收款通知單 KOWx P47b
creditor 債權人 gP*:>[lR
crossed check 橫線支票 5-|fp(Ww_W
current account 往來活期賬戶 G0Wzx)3]
current asset 流動資產 mqGp]'{
current liability 流動負債 ,[IN9W
current profit and loss 本期損益 5fS89?/?
debit 借方 F"9
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debt 債務 7~[1%`
debtor 債務人 `Nnqdc2
deed 契據 wU.K+4-k
deferred assets 遞延資產 STp}?Cb
deferred liabilities 遞延負債 UO}Kk*
delivery 交貨 4.bL>Y>c
delivery expense 送貨費 ?6@Y"5
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delivery order 出貨單 LQSno)OZ
demand draft 即期匯票 >S5:zz\
demand note 即期票據 j r6)K;:.
demurrage charge 延期費 'sI= *c
deposit 存款 Y7)YJI
deposit slip 存款單 5EDM?G
depreciation 折舊
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direct cost 直接成本 6o&{~SV3
direct labour 直接人工 { hUbK+dKZ
director 董事 "V:B-q
discount 折扣 @"T_W(i;BI
discount on purchase 進貨折扣 )K\w0sjR
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