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。 fgHsg@33N
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acceptance 承兌 /q/^B>]
account 賬戶 :_+U[k(#
accountant 會計員 Lmw)Ts>
accounting 會計 x}x )h3e
accounting system 會計制度 L:Faq1MG
accounts payable 應付賬款 OT"j V
accounts receivable 應收賬款 n"Jj'8k
accumulated profits 累積利益 ^PMA"!n8
adjusting entry ?#123;整記錄 ~bis!(}p-
adjustment ?#123;整 0rif,{"
administration expense 管理費用 D7c+/H@PF
advances 預付 IWwOP{ <ZQ
advertising expense 廣告費 mM_
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agency 代理 f/Z-dM\e
agent 代理人 tA9Ew{3s
agreement 契約 i?)bF!J
allotments 分配數 QX_![|=
allowance 津貼 %f(4
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amalgamation 合併 U8%IpI;
amortization 攤銷 vi[~Qt
amortized cost 應攤成本 j-qg{oIJ
annuities 年金 h645;sb0
applied cost 已分配成本 ?wjk=hM2
applied expense 已分配費用 R1.Y
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applied manufacturing expense 己分配製造費用 #;m^DX QZn
apportioned charge 攤派費用 5cl^:
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appreciation 漲價 )a+bH </'
article of association 公司章程 psS^
assessment 課稅 =YtK@+| i
assets 資產 j9cB<atL
attorney fee 律師費 WJ 'lYl0+7
audit 審計 ,3)JZ
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auditor 審計員 d Z+7S`{
average 平均數 <YWu/
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average cost 平均成本 =Hj3o_g-
bad debt 壞賬 EAF\7J*
balance 餘額 g7eI;Tpv
balance sheet 資產負債表 472
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bank account 銀行賬戶 IEfm>N-]
bank balance 銀行結存 -'i[/{
bank charge 銀行手續費 Gr3 q
bank deposit 銀行存款 dtXt
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bank discount 銀行貼現 ](IOn:MuDE
bank draft 銀行匯票 'n?"f |G
bank loan 銀行借款 IY?o \vC
bank overdraft 銀行透支 i_I`
bankers acceptance 銀行承兌 $=C
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bankruptcy 破產 j\.e6&5%SS
bearer 持票人 viVn
beneficiary 受益人 XU}" h&>
bequest 遺產 U/7jK40
bill 票據 9s*UJIL
bill of exchange 匯票 f1d<xGx
bill of lading 提單 /4+*!X
bills discounted 貼現票據 YT@H^=
bills payable 應付票據 ![Vrbe P
bills receivable 應收票據 qtP*O#1q
board of directors 董事會 cr^R9dv
bonds 債券 lI5>d(6p
bonus 紅利 >waA\C}
book value 賬面價值 yT(86#st
bookkeeper 簿記員 aCBq}Xcn
bookkeeping 簿記 UG<<.1JL
branch office general ledger 支店往來賬戶 gOaK7A
broker 經紀人 ^brh\M,:@
brought down 接前 MOIVt) ZY
brought forward 接上頁 zXd#kw;
budget 預算 Qb:.WMj[q+
by-product 副產品 mNX0BZ
by-product sales 副產品銷售 wJ7Fnj>u%
capital 股本 I#zL-RXT
capital income 資本收益 F<
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capital outlay 資本支出 14y>~~3C4
capital stock 股本 ?Y9VviC
capital stock certificate 股票 z}p*";)A
carried down 移後 fqol-{F.V
carried forward 移下頁
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cash 現金
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cash account 現金賬戶 D,s[{RW+q
cash in bank 存銀行現金 57$/Dn
cash on delivery 交貨收款 a$
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cash on hand 庫存現金 @9MrTP
cash payment 現金支付 ;i
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cash purchase 現購 QmsS,Zljo
cash sale 現沽 )/{~&LU
cashier 出?#123;員 N&u(9Fxn
cashiers check 本票 V#+J4
certificate of deposit 存款單折 LM".]f!,
certificate of indebtedness 借據 p vu% p8
certified check 保付支票 z'EphL7r
certified public accountant 會計師 M5]$w]Ny9
charges 費用 `h1>rP
charge for remittances 匯水手續費 &Fch{%S>
charter 營業執照 P;e@<O
chartered accountant 會計師 CWnRRZ}r
chattles 動產 I4zm{ 1g
check 支票 .r-kH&)"GU
che stub 支票存根
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closed account 己結清賬戶 By0Zz
closing 結算 m] @o1J
closing entries 結賬紀錄 o(xt%'L`t
closing stock 期末存貨 t%Y}JKLR
closing the book 結賬 hHsO?([99
columnar journal 多欄日記賬 'ExQG$t
combination 聯合 w{Y:p[}
commission 佣金 W-vEh
commodity 商品 et6@);F
common stock 普通股 a3BlydSlf
company 公司 `mKK1x
compensation 賠償 <9?`zo$y
compound interest 複利 }4xz, oN
consignee 承銷人 V j_z"t7q
consignment 寄銷 zMAlZ[DN
consignor 寄銷人 97VS
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consolidated balance sheet 合併資產負債表 Z`@< O%
consolidated profit and loss account 合併損益表 p%CcD]o
consolidation 合併 H=_k|#
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construction cost 營建成本 l' a<k"
construction revenue 營建收入 h/#s\>)T
contract 合同 P Z+Rz1x
control account 統制賬戶 0I>[rxal
copyright 版權 Y;q['h
corporation 公司 1?T^jcny:M
cost 成本 XO4r rAYvW
cost accounting 成本會計 IZ+ZIR@}ci
cost of labour 勞工成本 \H
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cost of production 生產成本 (t-JGye>
cost of manufacture 製造成本 @!Q\|
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cost of sales 銷貨成本 u_ym=N57`
cost price 成本價格 8x
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credit 貸方 n0=[N'Tw3
credit note 收款通知單 _l](dqyuN(
creditor 債權人 d##'0yg
crossed check 橫線支票 `T$CUlt6
current account 往來活期賬戶 8'Bik
current asset 流動資產 ITEd[
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current liability 流動負債 ;S^7Q5-
current profit and loss 本期損益 sVT\e*4m}
debit 借方 gA:N>w&<X
debt 債務 {@`Z`h"N
debtor 債務人 E3o J;E
deed 契據 :jljM(\
deferred assets 遞延資產 'B$qq[l]S
deferred liabilities 遞延負債 WiclG8l
delivery 交貨 /g]m
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delivery expense 送貨費 ZG)%vB2c
delivery order 出貨單 (]p,Z<f
demand draft 即期匯票 C<\O;-nHH
demand note 即期票據 l+i9)Fc<i
demurrage charge 延期費 i.*Utm`1"e
deposit 存款 <YBA
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deposit slip 存款單 lzStJ,NPqn
depreciation 折舊 MzO4Yv"A
direct cost 直接成本 F
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direct labour 直接人工 vOYG&)Jm
director 董事 S,TK;g
discount 折扣 R} aHo0r
discount on purchase 進貨折扣 sDvtk]4o-4
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