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。 G^L9[c= ,
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acceptance 承兌 s`,g4ce`
account 賬戶 dKDCJt]t
accountant 會計員 VpbJe@*D
accounting 會計 %O[1yZh
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accounting system 會計制度 dn42'(p@G
accounts payable 應付賬款 3ErV" R4"$
accounts receivable 應收賬款 Xooh00
accumulated profits 累積利益 9"
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adjusting entry ?#123;整記錄 1v3
adjustment ?#123;整 !](Mt?e
administration expense 管理費用 D"fjk1
advances 預付 6b` Jq>v
advertising expense 廣告費 >U4bK
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agency 代理 #sv}%oV,F
agent 代理人 ~% ]V
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agreement 契約 w}07u5
allotments 分配數 l%
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allowance 津貼 dKchQsgCg
amalgamation 合併 :=q9ay
amortization 攤銷 Q3t%JP>;g
amortized cost 應攤成本 qM^y@B2MO
annuities 年金 /@&uaw
applied cost 已分配成本 :
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applied expense 已分配費用 FO]f 4@
applied manufacturing expense 己分配製造費用 JiA1yt
apportioned charge 攤派費用 0U.Ld:
appreciation 漲價 !+UXu]kA
article of association 公司章程 %A&g-4(
assessment 課稅 :}SR{}]yXs
assets 資產 b3GTsX\2|
attorney fee 律師費 ]8cD, NS
audit 審計 .Z 17X_
auditor 審計員 0q1+5
average 平均數 bhZ5-wo4%
average cost 平均成本 DuQ:82 3b
bad debt 壞賬 VF7H0XR/k5
balance 餘額 <`A!9+
balance sheet 資產負債表 pFo,@M
bank account 銀行賬戶 2v*X^2+
bank balance 銀行結存 jM'Fb.>~
bank charge 銀行手續費 RD:LNl<0sh
bank deposit 銀行存款 :}v:=c k
bank discount 銀行貼現 OXoEA a
bank draft 銀行匯票 HE2t0sAYX
bank loan 銀行借款 1_n5:
bank overdraft 銀行透支 4tapQgj24
bankers acceptance 銀行承兌 d _=44( -
bankruptcy 破產 %+
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bearer 持票人 p1ER<_fp
beneficiary 受益人 itO1ROmu
bequest 遺產 bG)6p05Oa
bill 票據 }L5;=A']S
bill of exchange 匯票 k@9q5lu;T
bill of lading 提單 lg jY\?
bills discounted 貼現票據 "1ZVuI
bills payable 應付票據 ,#.^2O9-^
bills receivable 應收票據 qMBEJ<o
board of directors 董事會 6<n+p'+n
bonds 債券 -]Oi/i, {
bonus 紅利 34vH+,!u
book value 賬面價值 V
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bookkeeper 簿記員 Sa6YqOel@
bookkeeping 簿記 6lxZo_
branch office general ledger 支店往來賬戶 Ti5"a<R4m6
broker 經紀人 ~^eC?F(
brought down 接前 )q%DRLD'G
brought forward 接上頁 O<0-`=W,a
budget 預算 =Ajw(I[56
by-product 副產品 maQOU1
by-product sales 副產品銷售 Y3luU&'
capital 股本 X*:)]p(R
capital income 資本收益 8GT{vW9
capital outlay 資本支出 Fz_8m4
capital stock 股本 PF;`mdi-,
capital stock certificate 股票 [#2z=Xg
carried down 移後 {Hxziyv~Y(
carried forward 移下頁 `XbV*{7
cash 現金 2FTJxSC
cash account 現金賬戶 *>Zq79TG
cash in bank 存銀行現金 rP&.`m88n
cash on delivery 交貨收款 a^9}ceu?
cash on hand 庫存現金 qI gb;=V
cash payment 現金支付 HG})VPBa
cash purchase 現購 9t0NO-a
cash sale 現沽 `"E<%$|ZQy
cashier 出?#123;員 }nNCgH
cashiers check 本票 e&="5.ik
certificate of deposit 存款單折 EF'U`\gX
certificate of indebtedness 借據 |Iq\ZX%q
certified check 保付支票 mv9@Az9
certified public accountant 會計師 e5cvm
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charges 費用 *s"{JrG`O
charge for remittances 匯水手續費 :U#4H;kk~j
charter 營業執照 qr7_3
chartered accountant 會計師 qznd'^[
chattles 動產
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check 支票 lV<j?I~?Q
che stub 支票存根 XiUae{j`
closed account 己結清賬戶 6rzXM`cs
closing 結算 KZTT2KsYl
closing entries 結賬紀錄 I =yy
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closing stock 期末存貨 PF/eQZ*4
closing the book 結賬 kA
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columnar journal 多欄日記賬 A!!W\Jt
combination 聯合 &r!*Y&
commission 佣金 `Jon^&^;|
commodity 商品 ^Zw1X6C5~
common stock 普通股 XhJbBVS|
company 公司 d+Jj4OnP
compensation 賠償 IH'&W
compound interest 複利 o8ADAU"
consignee 承銷人 }
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consignment 寄銷 H
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consignor 寄銷人 o%=OBTh_
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 *H,vqs\}y
consolidation 合併 Q>emyij
construction cost 營建成本 iOzY8M+N(
construction revenue 營建收入 *J] }bX
contract 合同 &7t3D?K'qX
control account 統制賬戶 D>Dch0{H,:
copyright 版權 qY$/i#
corporation 公司 Zb=H\#T
cost 成本 E"$AOM?(*i
cost accounting 成本會計 %B'*eBj~fw
cost of labour 勞工成本 ns,qj}#
cost of production 生產成本 v-mhqhb
cost of manufacture 製造成本 q}mQm'
cost of sales 銷貨成本 A~Ov(
cost price 成本價格 @e_<OU
credit 貸方 1zUo.Tg0
credit note 收款通知單 0WI3m2i
creditor 債權人 m#a0HH
crossed check 橫線支票 R3SAt-IE
current account 往來活期賬戶 |+Fko8-
current asset 流動資產 CPCjY|w7
current liability 流動負債 ki[Yu+';}
current profit and loss 本期損益 Ec^x
debit 借方 {m/h3hjFa
debt 債務 MxO0#
debtor 債務人 0HRLTgIC
deed 契據 8QN#PaY
deferred assets 遞延資產 OZ6gu$
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deferred liabilities 遞延負債 Z;bg;@r|
delivery 交貨 ~]_gq;bG
delivery expense 送貨費 H_<X\(
delivery order 出貨單 b xT|
demand draft 即期匯票 AF}6O(C~
demand note 即期票據 X>`e(1`_O
demurrage charge 延期費 -kVt_
deposit 存款 M/X&zr
deposit slip 存款單 1\_S1ZS
depreciation 折舊
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direct cost 直接成本 D@5AI
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direct labour 直接人工
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director 董事 VYb6#sl
discount 折扣 6ZCSCBW
discount on purchase 進貨折扣 jF}u%T)HL
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