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。 LVf
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acceptance 承兌 |Nn)m
account 賬戶 BWa,f8
accountant 會計員 )h4f\0
accounting 會計 QB uMJm
accounting system 會計制度 =pO^7g
accounts payable 應付賬款 bKY7/w<dP
accounts receivable 應收賬款 )3}9K
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accumulated profits 累積利益 HY*Kb+[
adjusting entry ?#123;整記錄 7
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adjustment ?#123;整 Y|f[bw
administration expense 管理費用 , , OW
advances 預付 oy=js -
advertising expense 廣告費 .CABH,Po:
agency 代理 ?k&Vy
agent 代理人 -q1??u
agreement 契約 vhW2PzHFRi
allotments 分配數 mbxZL<ua
allowance 津貼 ci.+pF
amalgamation 合併 zuad~%D<I
amortization 攤銷 NZLxHD]mp
amortized cost 應攤成本 f!uw zHA`?
annuities 年金 3g,`.I_
applied cost 已分配成本 u(>^3PJ+
applied expense 已分配費用 L-WT]&n_
applied manufacturing expense 己分配製造費用 wj^3N7_:w
apportioned charge 攤派費用 gnOt+W8
appreciation 漲價 @ $ ;q;
article of association 公司章程 QUc= &5 %
assessment 課稅 VU(v3^1"
assets 資產 >V?eog%~
attorney fee 律師費 36Zf^cFJ
audit 審計 ^e _hLX\SW
auditor 審計員 ThajHK|U
average 平均數 t7Iv?5]N
average cost 平均成本 RQ'9m^
bad debt 壞賬 3*"WG O5
balance 餘額 P6-s0]-g
balance sheet 資產負債表 O|
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bank account 銀行賬戶 {j?FNOJn
bank balance 銀行結存 P|tO<t6/9*
bank charge 銀行手續費 %~H-)_d20
bank deposit 銀行存款 |O\s|H
bank discount 銀行貼現 '4+
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bank draft 銀行匯票 {9&;Q|D z
bank loan 銀行借款 x;P_1J
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bank overdraft 銀行透支 \^J%sf${
bankers acceptance 銀行承兌 TOB-aAO
bankruptcy 破產 mI-]/:
bearer 持票人 \O3m9,a
beneficiary 受益人 OUPUixz2Z
bequest 遺產 ifMRryN4
bill 票據 1QcNp(MO
bill of exchange 匯票 o4F2%0gJ
bill of lading 提單 pHXm>gTd,J
bills discounted 貼現票據 |}s*E_/[
bills payable 應付票據 [2!w_Iw'
bills receivable 應收票據 w7.V6S$Ga
board of directors 董事會 C\Wmq
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bonds 債券 {0Yf]FQb-a
bonus 紅利 y
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book value 賬面價值 /!yU!`bY
bookkeeper 簿記員 ,GbR!j@6
bookkeeping 簿記 <sGVR5NR
branch office general ledger 支店往來賬戶 gZ3u=uME
broker 經紀人 ah4N|zJ>v
brought down 接前 17%,7P9pg
brought forward 接上頁 ]3],r ?-tJ
budget 預算 p?%y82E
by-product 副產品 m{Wu"
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by-product sales 副產品銷售 #?U}&Bd
capital 股本 jP$a_hW
capital income 資本收益 [[Ls_ZL!=
capital outlay 資本支出 K*vt;L
capital stock 股本 J@HtoTDO3
capital stock certificate 股票 YNyk1cE
carried down 移後 Uou1mZz/
carried forward 移下頁 hP%M?MKC
cash 現金 r4b 6 c
cash account 現金賬戶 FBe;1OU
cash in bank 存銀行現金 ?DS@e@lx
cash on delivery 交貨收款 "yy5F>0Wt
cash on hand 庫存現金 bivuqKA
cash payment 現金支付 MO]F1E
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cash purchase 現購 Af~$TyX
cash sale 現沽 t:x\kp
cashier 出?#123;員 Hh3X
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cashiers check 本票 YlJ@XpKM
certificate of deposit 存款單折 $u6"*|
certificate of indebtedness 借據 \g&,@'uh
certified check 保付支票 y4
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certified public accountant 會計師 K^)Eb(4
charges 費用 Z!a=dnwHz
charge for remittances 匯水手續費 !I{0 _b{
charter 營業執照 aB2FC$z
chartered accountant 會計師 b4%??"&<Y
chattles 動產 +/4
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check 支票 J\}twYty
che stub 支票存根 hlvK5Z
closed account 己結清賬戶 +5g_KS
closing 結算 a_^\=&?'
closing entries 結賬紀錄 TPQ%L@^L+
closing stock 期末存貨 c)6m$5]
closing the book 結賬 lne4-(DJ
columnar journal 多欄日記賬 ,a{P4Bq
combination 聯合 g{]0sn#
commission 佣金 ?8H8O %Z8
commodity 商品 8?B!2
common stock 普通股 kf\PioD8
company 公司 r Xt}6[S
compensation 賠償 Hs;4lSyUO
compound interest 複利 xk9%F?)
consignee 承銷人 5 Aw"B
consignment 寄銷 <6%?OJhp
consignor 寄銷人 nY[WRt w
consolidated balance sheet 合併資產負債表 \}yc`7T:L0
consolidated profit and loss account 合併損益表 '|6]_
consolidation 合併 K(e$esLs-
construction cost 營建成本 a Yg6H2Un
construction revenue 營建收入 =g7x'
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contract 合同 W]$w@.oW[
control account 統制賬戶 1fp?
copyright 版權 //up5R_nx
corporation 公司 ch*8
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cost 成本 ^2:p|:Bz!l
cost accounting 成本會計 ;>%r9pz ~
cost of labour 勞工成本 f=l rg KE
cost of production 生產成本 Fk&c=V;SU
cost of manufacture 製造成本 \Gef \
cost of sales 銷貨成本 Ko| d+
cost price 成本價格 h]5(].
credit 貸方 `$Y.Y5mGtJ
credit note 收款通知單 ydEoC$?0
creditor 債權人 )NW)R*m~D
crossed check 橫線支票 j.[.1G*("
current account 往來活期賬戶 @W.S6;GA\
current asset 流動資產 M5LfRBO
current liability 流動負債 :^lI`9'*R
current profit and loss 本期損益 KWbI'}_z
debit 借方 dohA0
debt 債務 u4cnE"
debtor 債務人 ( ' (K9@}
deed 契據 *xAqnk
deferred assets 遞延資產 q_: 4w$>
deferred liabilities 遞延負債 q
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delivery 交貨 ZuzEg *lb
delivery expense 送貨費 Ot0ap$&
delivery order 出貨單 /aCc17>2V{
demand draft 即期匯票 )EPjAv
demand note 即期票據 .fqN|[>
demurrage charge 延期費 OU\ ~::
deposit 存款 )N{Pw$l_
deposit slip 存款單 @,
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depreciation 折舊 '`[&}R
direct cost 直接成本 R`5.[?Dt
direct labour 直接人工 Uk wP
director 董事 3@_xBz,I .
discount 折扣 [C 7^r3w
discount on purchase 進貨折扣 F} yW/
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