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。 4*Y`Pn@
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acceptance 承兌
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account 賬戶 &~MM\,KML
accountant 會計員 ()`cW>[
accounting 會計 y/\0qQ/
accounting system 會計制度 k "Qr
accounts payable 應付賬款 8_h:_7e
accounts receivable 應收賬款 E8Y
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accumulated profits 累積利益 EA
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adjusting entry ?#123;整記錄 .Z
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adjustment ?#123;整 /8Xd2-
administration expense 管理費用 1!"iN~
advances 預付 rIRkXO)
advertising expense 廣告費 g5>c-i
agency 代理 L8.u7(-#
agent 代理人 K[s!3.u
agreement 契約 ;>jLRx<KC
allotments 分配數 FS^ie|8{D-
allowance 津貼 {Hr
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amalgamation 合併 !IAd.<,
amortization 攤銷 u[b0MNE~
amortized cost 應攤成本 *;!p#qL
annuities 年金 RuBL_Vi
applied cost 已分配成本 _fmOTz G
applied expense 已分配費用 QKt+Orz
applied manufacturing expense 己分配製造費用 skzTw66W.
apportioned charge 攤派費用 ,Z aPY
appreciation 漲價 bQBYzvd
article of association 公司章程 88~lP7J
assessment 課稅 wU(N<9
assets 資產 =CGB}qU l0
attorney fee 律師費 n\'@]qG)Z4
audit 審計 KsF kC=
auditor 審計員 S<=|i
average 平均數
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average cost 平均成本 68YJ@(iS
bad debt 壞賬 c,FhI~>R
balance 餘額 O od?ifA
balance sheet 資產負債表 3lG=.yD
bank account 銀行賬戶 OJTEvb6nPg
bank balance 銀行結存 OaCp3No
bank charge 銀行手續費 QbG`F8dj
bank deposit 銀行存款 %o4HCzId<
bank discount 銀行貼現 rwCjNky!
bank draft 銀行匯票 a/s6|ri`0
bank loan 銀行借款 5l,Q=V^@l
bank overdraft 銀行透支 b]XDfe
bankers acceptance 銀行承兌 n^:Wc[[m
bankruptcy 破產 g)UYpi?p-}
bearer 持票人 OYwH$5
beneficiary 受益人 hJasnY7
bequest 遺產 C
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bill 票據 M%@=BT
bill of exchange 匯票 lgei<\6~n5
bill of lading 提單 q@8j[15
bills discounted 貼現票據 VSQxlAGk@
bills payable 應付票據 n=tg{_9f%
bills receivable 應收票據 /
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board of directors 董事會 t]PO4GA
bonds 債券 I$vM )+v=
bonus 紅利 ,.PW
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book value 賬面價值 w$)E#|i
bookkeeper 簿記員 BBUXoz
bookkeeping 簿記 *oP&'$P
branch office general ledger 支店往來賬戶 Tt*n.HA
broker 經紀人 elw}(l<F
brought down 接前 WzxDnd<B
brought forward 接上頁 F2k)hG*|{
budget 預算 \ 5=fC9*G
by-product 副產品 m(c5g[6nO
by-product sales 副產品銷售 L.1pO2zPe
capital 股本 :.%Hu9=GL
capital income 資本收益 "i3Q)$"S
capital outlay 資本支出 T.R
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capital stock 股本 A"`(^#a
capital stock certificate 股票 i[x;k;m2q
carried down 移後 2O~I.(9(
carried forward 移下頁 }iF"&b0n"
cash 現金 ~.'NG?
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cash account 現金賬戶 ecgGl,{
cash in bank 存銀行現金 n^m6m%J)
cash on delivery 交貨收款 a}]zwV&
cash on hand 庫存現金 KXy|Si8w
cash payment 現金支付 -+#g.1UL/
cash purchase 現購 zZ\2fKrpg
cash sale 現沽 \%ZF<sVW
cashier 出?#123;員 9azk(OL6
cashiers check 本票 #H1ng<QV
certificate of deposit 存款單折 I];Hx'/<~
certificate of indebtedness 借據 !`-/E']/
certified check 保付支票 =W
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certified public accountant 會計師 std4Nyp
charges 費用 beM}({:`
charge for remittances 匯水手續費 Z*Qra4GBl]
charter 營業執照 QX$i
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chartered accountant 會計師 R0v5mD$:G
chattles 動產 &%/kPF~<
check 支票 9G'Q3?
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che stub 支票存根 ua-
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closed account 己結清賬戶 7k>sE
closing 結算 ,:!dqonn
closing entries 結賬紀錄 m+J3t@$
closing stock 期末存貨 t6)wR
closing the book 結賬 Zk.LG Yz
columnar journal 多欄日記賬 5YG?m{hyn_
combination 聯合 tE: m&
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commission 佣金 k^IC"pUc
commodity 商品 9V%s1@K
common stock 普通股 #sq$i
company 公司 >/DyR+?>4
compensation 賠償 |<n+
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compound interest 複利 [foZO&+!
consignee 承銷人 ,\FJVS;NeJ
consignment 寄銷 b%fn1Ag9
consignor 寄銷人 'b*
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consolidated balance sheet 合併資產負債表 M)U 32gI:
consolidated profit and loss account 合併損益表 coxMsDs
consolidation 合併 54 Baz
construction cost 營建成本 lF\oEMd*
construction revenue 營建收入 [V5ebj:6w
contract 合同 [7~ !M*o9
control account 統制賬戶 _:,:U[@Vz
copyright 版權 ">G|\_ZF
corporation 公司 CjtXU=}A
cost 成本 2B#
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cost accounting 成本會計 *\Y \$w
cost of labour 勞工成本 !6pOY*> j
cost of production 生產成本 ^fLePsmd
cost of manufacture 製造成本 5Z 7 <X2
cost of sales 銷貨成本 lglC1W-q
cost price 成本價格 1r?<1vh:z
credit 貸方 K>h=
credit note 收款通知單 Wh:SZa|
creditor 債權人 Y
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crossed check 橫線支票 i'5Q.uX
current account 往來活期賬戶 1A4!zqT;
current asset 流動資產 _91g=pM
current liability 流動負債 t]~Lo3
current profit and loss 本期損益 9ZL3p!
debit 借方 _(
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debt 債務 /3!KfG
debtor 債務人 ey@]B5
deed 契據 #cqia0.H
deferred assets 遞延資產 <|NP!eMsw8
deferred liabilities 遞延負債 SsDe\"?Q
delivery 交貨 [<Wo7G1s
delivery expense 送貨費 iw\RQ
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delivery order 出貨單 y#:_K(A" k
demand draft 即期匯票 )v-sde\
demand note 即期票據 }@Ij}Ab>
demurrage charge 延期費 FY [WdZDZ
deposit 存款 k[]B
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deposit slip 存款單 Fg)Iw<7_2
depreciation 折舊 3[E3]]OVa
direct cost 直接成本 C:/O]slH
direct labour 直接人工 7u!i)<pn
director 董事 #YM5P
discount 折扣 n
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discount on purchase 進貨折扣 -aDGXQM{~
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