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。 ,og@}gOMB
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acceptance 承兌 x3vz4m[
account 賬戶 l"MEX/
accountant 會計員 }^QY<Cp|
accounting 會計 UdY9*k
accounting system 會計制度 9]S}m[8k
accounts payable 應付賬款 a-Y K*
accounts receivable 應收賬款 eAl&[_o|S
accumulated profits 累積利益 !q/?t XM!
adjusting entry ?#123;整記錄 f2d"b+H#
adjustment ?#123;整 X&McNO6"
administration expense 管理費用 ?W#! S
advances 預付 I*24%z9
advertising expense 廣告費 J%}}(G~
agency 代理 1LE8,Gm&
agent 代理人 1.';:/~(
agreement 契約 ad"&c*m[
allotments 分配數 `*~:nvU
allowance 津貼 B4{A(-Tc
amalgamation 合併 O|OPdD
amortization 攤銷 }q~A( u
amortized cost 應攤成本 hTy#Q.=
annuities 年金 7
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applied cost 已分配成本 e0hT
applied expense 已分配費用 3rWqt
applied manufacturing expense 己分配製造費用 KcSvf;sx
apportioned charge 攤派費用 ly{~X
appreciation 漲價 gz$=\=%>RL
article of association 公司章程
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assessment 課稅 #4|?;C)u\
assets 資產 UL{Xe&sT
attorney fee 律師費 xXyzzr1[
audit 審計 k1%Ek#5
auditor 審計員 B'=*92i>S
average 平均數 hup]
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average cost 平均成本 ah}aL7dgO
bad debt 壞賬 !Hgq7v
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balance 餘額 )\s:.<?EQ
balance sheet 資產負債表 SR\#>Qwx_
bank account 銀行賬戶 ~fS#)X3 D
bank balance 銀行結存 Xe*
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bank charge 銀行手續費 '9b<r7\@
bank deposit 銀行存款 b9:E0/6
bank discount 銀行貼現 qC]D9
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bank draft 銀行匯票 OtnYv
bank loan 銀行借款 (apAUIE
bank overdraft 銀行透支 s
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bankers acceptance 銀行承兌 v_J
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bankruptcy 破產 m(&ZNZK
bearer 持票人 5[I9/4,
beneficiary 受益人 /.}&yRR
bequest 遺產 fXL$CgXG\x
bill 票據 #%x4^A9 q
bill of exchange 匯票 lv{Qn~\y&
bill of lading 提單 ) .#,1
bills discounted 貼現票據 ^&.F!
bills payable 應付票據 tFb49zbk
bills receivable 應收票據 *WOA",gZ
board of directors 董事會 IoA"e@~t
bonds 債券 <Q%o}m4Kt
bonus 紅利 EI+.Q
book value 賬面價值 '1bdBx\<.
bookkeeper 簿記員 bluC P|
bookkeeping 簿記 gBrIqM i5
branch office general ledger 支店往來賬戶 KUB"@wUr
broker 經紀人 gB
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brought down 接前 8)sqj=
brought forward 接上頁 <}B]f1zX
budget 預算 rs!J<CRq
by-product 副產品 N>@AsI
by-product sales 副產品銷售 [=XsI]B\
capital 股本 :pOX,
capital income 資本收益 x!Wl&
capital outlay 資本支出 XD*$$`+#
capital stock 股本 Fnr*.k
capital stock certificate 股票 l&E- H@Pe
carried down 移後 "WK.sBFz4
carried forward 移下頁 j
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cash 現金 7 +?
cash account 現金賬戶 ~Fisno
cash in bank 存銀行現金
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cash on delivery 交貨收款 M a_! 1Y
cash on hand 庫存現金 +-xA/nU.c
cash payment 現金支付 .w&{2,a3
cash purchase 現購 '"=C^f
cash sale 現沽 B< 6*Ktc
cashier 出?#123;員 hcM 0?=
cashiers check 本票 (swP#t5S
certificate of deposit 存款單折 ~Ge-7^Fo7
certificate of indebtedness 借據 &oNy~l
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certified check 保付支票 -O -_F6p'D
certified public accountant 會計師 {T=I~#LjMI
charges 費用 /k7`TUK
charge for remittances 匯水手續費 S[* e K
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charter 營業執照 w_e Las%
chartered accountant 會計師 g_.BJ>Uv
chattles 動產 3wa }p^
check 支票 t?{E_70W
che stub 支票存根 Jw9|I)H
closed account 己結清賬戶 TB1 1crE
closing 結算 KXYq|w
closing entries 結賬紀錄 ?6~RGg
closing stock 期末存貨 !t[X/iu
closing the book 結賬 4uDz=B+8y
columnar journal 多欄日記賬 %z1WdiC
combination 聯合 sL[,J[AN;
commission 佣金 >m%\SuXq
commodity 商品 HOXqIZN85
common stock 普通股 7nfQ=?XNK
company 公司 @;Yb6&I;
compensation 賠償 c5^i5de
compound interest 複利 &eyFApM[Z
consignee 承銷人 vhdT"7`U
consignment 寄銷 yQ6{-:`)
consignor 寄銷人 \y#gh95
consolidated balance sheet 合併資產負債表 A*E$_N
consolidated profit and loss account 合併損益表 Jg|/*Or
consolidation 合併 !P#lTyz
construction cost 營建成本 :6Bk<
construction revenue 營建收入 Xg#Dbf4
contract 合同 SyX>zN!
control account 統制賬戶 P4ot,Q4
copyright 版權 fs7JA=?:
corporation 公司 Cv~ t~
cost 成本 >:h
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cost accounting 成本會計 +-`Q}~s+
cost of labour 勞工成本 A10/"Ec<u
cost of production 生產成本 Q]7r?nEEhW
cost of manufacture 製造成本 xlS
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cost of sales 銷貨成本 T3+hxS
cost price 成本價格 )7[>/2aGd
credit 貸方 JrS/"QSA
credit note 收款通知單 v"=^?5B
creditor 債權人 WWHT;ST
crossed check 橫線支票 lv,8NmP5
current account 往來活期賬戶 lOcvRF
current asset 流動資產 HI)ks~E/
current liability 流動負債 ($[pCdY
current profit and loss 本期損益 \O72PC+
debit 借方 44($a9oa2
debt 債務 S\s1}`pNm
debtor 債務人 6e/ 2X<O
deed 契據 vQYd!DSh
deferred assets 遞延資產 d),@&MSN
deferred liabilities 遞延負債 2}'&38wMT
delivery 交貨 Cm(Hu
delivery expense 送貨費 4|7L26,]5
delivery order 出貨單 A:&
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demand draft 即期匯票 ` _[\j]
demand note 即期票據 5|&Sg}_
demurrage charge 延期費 !Kd/
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deposit 存款 nEyPNm)
deposit slip 存款單 5|wQeosXxI
depreciation 折舊 enK4`+.7
direct cost 直接成本 JKGUg3\~
direct labour 直接人工 *cq#>rN
director 董事 %nVnK6[sox
discount 折扣
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discount on purchase 進貨折扣 ;m{[9i`2
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