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。 tpEy-"D&
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acceptance 承兌
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account 賬戶 ZJU
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accountant 會計員 ]'[:QGr
accounting 會計 pfHjs3A=
accounting system 會計制度 dO%f ;m>#
accounts payable 應付賬款 i!*<LIq
accounts receivable 應收賬款 q~
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accumulated profits 累積利益 .?5
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adjusting entry ?#123;整記錄 J$42*S Y
adjustment ?#123;整 M>Tg$^lm
administration expense 管理費用 |h6!b t!=
advances 預付 `h'l"3l
advertising expense 廣告費 #::+# G
agency 代理 m BFNg3_
agent 代理人 V 0Oqq0\
agreement 契約 k{#k:
allotments 分配數 Khi;2{`
allowance 津貼 @vyEN.K%mm
amalgamation 合併 !reOYt|
amortization 攤銷 }T(=tfv@
amortized cost 應攤成本 8y<.yfgG
annuities 年金 Z!~_#_Ugl
applied cost 已分配成本 Zv!XNc!"$y
applied expense 已分配費用 =v?P7;T
applied manufacturing expense 己分配製造費用 \A011R&
apportioned charge 攤派費用 6xtgnl#T
appreciation 漲價 pTG[F
article of association 公司章程 21tv(x
assessment 課稅 O50<h O]l
assets 資產 , +J)`+pJx
attorney fee 律師費 W)bSLD
audit 審計 0$c(<+D
auditor 審計員 _q#pEv
average 平均數 @@U
average cost 平均成本 .U=x2txb
bad debt 壞賬 #<"od '{U
balance 餘額 g[1>|Ax`'
balance sheet 資產負債表 9v`sSTlSd
bank account 銀行賬戶 tt2
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bank balance 銀行結存 7F0J*M
bank charge 銀行手續費 XXn3K BIf
bank deposit 銀行存款 N,rd= m+
bank discount 銀行貼現 p *42
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bank draft 銀行匯票 BXU0f%"8U
bank loan 銀行借款 rf|Nu3AJ
bank overdraft 銀行透支 ,M?
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bankers acceptance 銀行承兌 8g!79q\c4
bankruptcy 破產 L
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bearer 持票人 Cy uRj[;B
beneficiary 受益人 Qd YYWD
bequest 遺產 aWJ
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bill 票據 I50LysM
bill of exchange 匯票 OYt_i'Q
bill of lading 提單 3Fn}nek
bills discounted 貼現票據 y*X.DS 1(w
bills payable 應付票據 .rO~a.kG
bills receivable 應收票據 )#M$ov
board of directors 董事會 }"WovU{*s
bonds 債券 //|B?4kk
bonus 紅利 \
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book value 賬面價值 lMu9Dp
bookkeeper 簿記員 [<U=)!Swg
bookkeeping 簿記 <";1[A%7<
branch office general ledger 支店往來賬戶 ~ !mY0odH
broker 經紀人 Cq/u
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brought down 接前 }%?or_f/
brought forward 接上頁 @fmp2!?6
budget 預算 3bezYk
by-product 副產品 a@jM%VZ
by-product sales 副產品銷售 (nmsw6
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capital 股本 E_A
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capital income 資本收益 aWRi`poZT
capital outlay 資本支出 ]!sCWR
capital stock 股本 BC_<1
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capital stock certificate 股票 H/M]YUs/3
carried down 移後 OqMdm~4B!j
carried forward 移下頁 12'MzIsU's
cash 現金 ga\s5
cash account 現金賬戶 6c(b*o
cash in bank 存銀行現金 |pB
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cash on delivery 交貨收款 r vq{Dfo=
cash on hand 庫存現金 ,7s+-sRG
cash payment 現金支付 Tim/7*vx
cash purchase 現購 PPV T2;9
cash sale 現沽 l
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cashier 出?#123;員 Ig?9"{9p
cashiers check 本票 HU/4K7e`
certificate of deposit 存款單折 hG~.Sc:G
certificate of indebtedness 借據 J5jI/P
certified check 保付支票 X6Z/xb@
certified public accountant 會計師 ltkARc3
charges 費用 hNYO+LrI)
charge for remittances 匯水手續費 ewn\'RLZ"@
charter 營業執照 X,G"#j^
chartered accountant 會計師 zi`q([
chattles 動產 DVwB}W~
check 支票 Z?qLn6y1W
che stub 支票存根 h P WP6;Z
closed account 己結清賬戶 u@:[
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closing 結算 gV9bt~
closing entries 結賬紀錄 OY81|N
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closing stock 期末存貨 qTbc?S46pt
closing the book 結賬 ?8s$RYp14
columnar journal 多欄日記賬 x\ #K2
combination 聯合 CF-tod
commission 佣金 (
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commodity 商品 _}JMBIq$
common stock 普通股 N$t<&5+
company 公司 9
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compensation 賠償 ]G8"\J4
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compound interest 複利 ?-2s}IJO
consignee 承銷人 AFBWiuwI3
consignment 寄銷 Nc[N 11?O
consignor 寄銷人 \Ezcr=0z{j
consolidated balance sheet 合併資產負債表 S?JGg.)
consolidated profit and loss account 合併損益表 f>Ua 7!b
consolidation 合併 =a+
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construction cost 營建成本 x%ccNP0
construction revenue 營建收入 U}Puq5[ ?
contract 合同 cVMRSp
control account 統制賬戶 { Dm@_&
copyright 版權 8BZ&-j{
corporation 公司 FAc^[~E
cost 成本 j@+$lU*r
cost accounting 成本會計 3HcduJntl
cost of labour 勞工成本 Z;1r=p#s
cost of production 生產成本 T4}Wg=UKg
cost of manufacture 製造成本 jy>?+hm?
cost of sales 銷貨成本 @T L|\T
cost price 成本價格 $'eY-U8q
credit 貸方 ]n"RPktx
credit note 收款通知單 YuIF}mUr"
creditor 債權人 OXKV6r6f
crossed check 橫線支票 2v@B7r4}
current account 往來活期賬戶 gxUa-R
current asset 流動資產 CSW+UaE
current liability 流動負債 NMhpKno
current profit and loss 本期損益 n q>F_h
debit 借方 6yAZvX
debt 債務 S#y GqN0i
debtor 債務人 Np$&8v+en
deed 契據 2cIbX
deferred assets 遞延資產 YXqYIG.G
deferred liabilities 遞延負債 eGpKoq7a
delivery 交貨 d@a<Eq
delivery expense 送貨費 yVXVH CB
delivery order 出貨單 3 4%B0
demand draft 即期匯票 d8 Jf3Mo
demand note 即期票據 PXtF#,roP
demurrage charge 延期費 Dyo^O=0c
deposit 存款 N`?/kubD
deposit slip 存款單 6L\]Ee
depreciation 折舊 ,3-^EfccW
direct cost 直接成本 K*,,j\Q.
direct labour 直接人工 /~;!Ew|q
director 董事 ?mK&Slh.
discount 折扣 W|
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discount on purchase 進貨折扣
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