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。 .
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acceptance 承兌 !^Ly#$-X
account 賬戶 <2.87:
accountant 會計員 ~10 >mg
accounting 會計 `] fud{
accounting system 會計制度 `F(ghC
accounts payable 應付賬款 ^Rpy5/d
accounts receivable 應收賬款 ~[N"Q|D3Y
accumulated profits 累積利益 TA9Kg=_
adjusting entry ?#123;整記錄 {0(:5%
adjustment ?#123;整 R(^2+mV?
administration expense 管理費用 HL`=zB%
advances 預付 If*+yr|
advertising expense 廣告費 7]8nW!h;
agency 代理 w;OvZo|
agent 代理人
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agreement 契約 sC}p_'L
allotments 分配數 TXWYQ~]3w
allowance 津貼 prdc}~J8{
amalgamation 合併 :>q*#vlb
amortization 攤銷 !
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amortized cost 應攤成本 \@8.BCWK
annuities 年金 Gi+ZI{)
applied cost 已分配成本 v'e5j``=
applied expense 已分配費用 ob_*fP
applied manufacturing expense 己分配製造費用 Sb|9U8h
apportioned charge 攤派費用 Cu $mb}@
appreciation 漲價 fep8hf B;
article of association 公司章程 yQ03&{#
assessment 課稅 E9bc pup
assets 資產 x| =]Xxco
attorney fee 律師費 h>:eu#
audit 審計 svWQk9d
auditor 審計員 Chs#}=gzi
average 平均數 =>mx>R`S
average cost 平均成本 [-p?gyl
bad debt 壞賬 dRGgiQO
balance 餘額 K;'s+ZD
balance sheet 資產負債表 wfMtWXd;KB
bank account 銀行賬戶 - %'ys
bank balance 銀行結存 S)\Yc=~h
bank charge 銀行手續費 ~gi,ky^!
bank deposit 銀行存款 U{Xx)l/o
bank discount 銀行貼現 V"u .u
bank draft 銀行匯票 it)!-[:bm
bank loan 銀行借款 -L6V)aK&
bank overdraft 銀行透支 50R&;+b
bankers acceptance 銀行承兌 x!`~+f.6
bankruptcy 破產 K)&oDwk
bearer 持票人 YcdT/
beneficiary 受益人 2PDU(R
bequest 遺產 y3Q2d7G
bill 票據 ;Ob`B@!=b
bill of exchange 匯票 1$RUhxT
bill of lading 提單 EHlkt,h*
bills discounted 貼現票據 3q)y;T\yW
bills payable 應付票據 SLjSNuOP
bills receivable 應收票據 P+gYLX8
board of directors 董事會 mIYM+2p
bonds 債券 %|o2d&i
bonus 紅利 caD| *.b
book value 賬面價值 ~ \o
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bookkeeper 簿記員 m[$pj~<\
bookkeeping 簿記 j1i<.,0g
branch office general ledger 支店往來賬戶 ;-"'sEu}
broker 經紀人 TO]7 %aB
brought down 接前 AD@-H0Y
brought forward 接上頁 ^b&U0k$R
budget 預算 EF5:$#
by-product 副產品 Bxf]Lu,\U@
by-product sales 副產品銷售 *U:0c
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capital 股本 A[8vD</}_
capital income 資本收益 3aERfIJyE
capital outlay 資本支出 Uy;e5<<
capital stock 股本 Kn`-5{1B|
capital stock certificate 股票 vcz?;lg
carried down 移後 ]s>y se
carried forward 移下頁 T(q/$p&q
cash 現金 iT,Ya-9"
cash account 現金賬戶 9^2l<4^Z
cash in bank 存銀行現金 i"OY=iw-N
cash on delivery 交貨收款 D&/~lhyNZ
cash on hand 庫存現金 <wj}y0(
cash payment 現金支付 ,cwjieM
cash purchase 現購 3c[< #]8S
cash sale 現沽 Tq,xW
cashier 出?#123;員 ~7O.}RP0
cashiers check 本票 <:!;79T\
certificate of deposit 存款單折 GI[XcK^*w
certificate of indebtedness 借據 oBI@.&tG}
certified check 保付支票 5K[MKfT
certified public accountant 會計師 a8v9j3.
charges 費用 PsOu:`=r
charge for remittances 匯水手續費 bc%
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charter 營業執照 WP ~]pduT
chartered accountant 會計師 ^w+)A;?W
chattles 動產 !v?WyGbUg
check 支票 Ojs^-R_
che stub 支票存根 y#?AW`|
closed account 己結清賬戶 rpMjDjW
closing 結算 $G D@e0
closing entries 結賬紀錄 tJ9-8ZT*
closing stock 期末存貨 Q/y"W,H#
closing the book 結賬
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columnar journal 多欄日記賬 c7f11N!v>b
combination 聯合 ~F^7L5d}C
commission 佣金 L3|~
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commodity 商品 1azj%WY
common stock 普通股 /4%ycr6
company 公司 Qzq3{%^x_
compensation 賠償 ~X<Ie9m1x
compound interest 複利 344E4F"ph
consignee 承銷人 U "kD)\
consignment 寄銷 a@s@E
consignor 寄銷人 !rPU5y*
consolidated balance sheet 合併資產負債表 jQ&82X%m
consolidated profit and loss account 合併損益表 (^9dp[2
consolidation 合併 &KPJB"0L
construction cost 營建成本 M#o'h c
construction revenue 營建收入 C)qy
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contract 合同 *di}rQHm
control account 統制賬戶 apw/nhQ.[
copyright 版權 b5t:">wC
corporation 公司 CCp&+LRvR
cost 成本 (^mpb
cost accounting 成本會計 # "KaRh
cost of labour 勞工成本 Ew>lk9La(
cost of production 生產成本 tVqc!][
cost of manufacture 製造成本 &N:`Rler
cost of sales 銷貨成本 fYUbr"Oe
cost price 成本價格 |Wz`#<t
credit 貸方 _8ubo\M~
credit note 收款通知單 i;I!Jc_b'
creditor 債權人 XI7:y4M
crossed check 橫線支票 1/ <Z6 ?U
current account 往來活期賬戶 p$_X\,F
current asset 流動資產 KGNBzy~9
current liability 流動負債 X3l?
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current profit and loss 本期損益 g ^ 4<ve
debit 借方 *Y<1KXFU
debt 債務 09sdt;V Q
debtor 債務人 *Vr;rk
deed 契據 +~f5dJyk`
deferred assets 遞延資產
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deferred liabilities 遞延負債 = @n `5g
delivery 交貨 rO7[{<97m
delivery expense 送貨費 a
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delivery order 出貨單 xn,I<dL39
demand draft 即期匯票 WYY&MHp
demand note 即期票據 [E6ZmMB&
demurrage charge 延期費 JxLSQ-"
deposit 存款 HrH
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deposit slip 存款單 |nT+W|0U
depreciation 折舊 yYn7y1B
direct cost 直接成本 H#FH'@J
direct labour 直接人工 Zg/
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director 董事 E0aJ~A(Hv
discount 折扣 qJYEsI2M
discount on purchase 進貨折扣 U2
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