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。 $G9LaD#;M
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acceptance 承兌 ,s #~00C|
account 賬戶 "dX~J3$
accountant 會計員 {x_.QWe5
accounting 會計 I"88O4\@
accounting system 會計制度 .cHgYHa
accounts payable 應付賬款 eyD V911
accounts receivable 應收賬款 ?f"5yQ-B
accumulated profits 累積利益 C!*!n^qA
adjusting entry ?#123;整記錄 @F<{/|P
adjustment ?#123;整 i"0Bc{cQ
administration expense 管理費用 f47]gtB-
advances 預付 0vm> *M*p
advertising expense 廣告費 V2Vr7v=Y"
agency 代理 O@T,!_Zf
agent 代理人 GpeW<%
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agreement 契約 #y:D{%Wp
allotments 分配數 .P)lQk\
allowance 津貼
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amalgamation 合併 [ ulub|
amortization 攤銷 pX SSh
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amortized cost 應攤成本 wc;n=
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annuities 年金 4f[%Bb
applied cost 已分配成本 CLrX!JV>
applied expense 已分配費用 2e1KF=N+
applied manufacturing expense 己分配製造費用 +)sX8zb*gY
apportioned charge 攤派費用 mQ:{>`
appreciation 漲價 (?r,pAc:
article of association 公司章程 0hemXvv1
assessment 課稅 nnv|GnQST
assets 資產 &W@2n&U.q
attorney fee 律師費 10FiA;
audit 審計 ~(^P(
auditor 審計員 xak)YOLRV
average 平均數 5g7@Dj,.
average cost 平均成本 D!rPF)K
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bad debt 壞賬 Gaix6@X6'
balance 餘額 rL{R=0
balance sheet 資產負債表 QhZg{v[d
bank account 銀行賬戶 ]y0Y (
bank balance 銀行結存 %qoS(iO`h
bank charge 銀行手續費 |"gL{De
bank deposit 銀行存款 t WI-
bank discount 銀行貼現 xs{pGQ6Q
bank draft 銀行匯票 jzbq{#
bank loan 銀行借款 l
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bank overdraft 銀行透支 7)lEZJK&T
bankers acceptance 銀行承兌 ,;`f* #
bankruptcy 破產 &zEQbHK6
bearer 持票人 w>%@Ug["
beneficiary 受益人 ;,&cWz
bequest 遺產 u.GnXuax
bill 票據 oACAC+CP
bill of exchange 匯票 yH/A9L,Z
bill of lading 提單 UT<e/
bills discounted 貼現票據
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bills payable 應付票據 |./mPV r
bills receivable 應收票據 BX >L7 n
board of directors 董事會 %j7
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bonds 債券 CvoFt=c$jE
bonus 紅利 3:+9H}Q
book value 賬面價值 nuce(R
bookkeeper 簿記員 !"L.g u-'
bookkeeping 簿記 !zA@{gvEc
branch office general ledger 支店往來賬戶 _?tpO61g>
broker 經紀人 %fj5;}E.
brought down 接前 OIcXelS:@k
brought forward 接上頁 Pxlc RF
budget 預算 9bM\ (s/
by-product 副產品 1R2IlUlzFr
by-product sales 副產品銷售 m
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capital 股本 I!sT=w8V
capital income 資本收益 9kL,69d2
capital outlay 資本支出 (\AN0_
capital stock 股本 4{P+p!4
capital stock certificate 股票 f"ezmZI
carried down 移後 kBo:)Vej4
carried forward 移下頁 }Le]qR9Y]
cash 現金 :
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cash account 現金賬戶 $^]K611w9
cash in bank 存銀行現金 UqP{Cyy{
cash on delivery 交貨收款 ZVjB$-do
cash on hand 庫存現金 Zy}tZ RG
cash payment 現金支付 GK@OdurAR
cash purchase 現購 GJ ^c^`
cash sale 現沽 w#"\*SKK
cashier 出?#123;員 ^ ""edCs
cashiers check 本票 q/i2o[f'n
certificate of deposit 存款單折 $V~@w.-Z#
certificate of indebtedness 借據 -%asHDQ{
certified check 保付支票 >e;-$$e
certified public accountant 會計師 :`bC3Mr
charges 費用 d][
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charge for remittances 匯水手續費 $dL..QH^K
charter 營業執照 z(|^fi(
chartered accountant 會計師 ">H*InF
chattles 動產 rAenxZ,tF
check 支票 ~7]V^tG
che stub 支票存根 &2tfj(ms
closed account 己結清賬戶 b
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closing 結算 q;{(o2g
closing entries 結賬紀錄 <A3%182
closing stock 期末存貨 ?ANWI8'_j
closing the book 結賬 sY]J!"
columnar journal 多欄日記賬 _>gz&
combination 聯合
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commission 佣金 ZrN(Mp
commodity 商品 >"W^|2R
common stock 普通股 )nm+_U
company 公司 *D]:{#C*
compensation 賠償 q"d9C)Md
compound interest 複利 LuS@Kf8N+
consignee 承銷人 , ZsZzZ#
consignment 寄銷 Fis!MMh.$
consignor 寄銷人 wE
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consolidated balance sheet 合併資產負債表 ~Ntk-p
consolidated profit and loss account 合併損益表 [4Q;(67
consolidation 合併 9q;O`&
construction cost 營建成本 g]~vZj
construction revenue 營建收入 VG5+
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contract 合同 t3L>@NWG
control account 統制賬戶 /@LkH$
copyright 版權 x@#>l8k?
corporation 公司 P\"kr?jZP
cost 成本 \/Y(m4<P
cost accounting 成本會計 1*O|[W
cost of labour 勞工成本 ;c 7I "?@z
cost of production 生產成本 }?[];FB
cost of manufacture 製造成本 i?T-6{3I
cost of sales 銷貨成本 )%C.IZ_s2
cost price 成本價格 d)
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credit 貸方 e@3SF
credit note 收款通知單 k1Y\g'1
creditor 債權人 L>Y+}]~
crossed check 橫線支票 2Zu9?
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current account 往來活期賬戶 zTng]Mvx
current asset 流動資產 7Ae`>5B#
current liability 流動負債 Sca"LaW1
current profit and loss 本期損益 Nd0tR3gi7
debit 借方 l b(
debt 債務 p4T$(]7
debtor 債務人 J2O,wb)U
deed 契據 LL<xygd
deferred assets 遞延資產 {!Qu(%
deferred liabilities 遞延負債 ;Gr
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delivery 交貨 ~&Z>fgOTJ
delivery expense 送貨費 oU=vl!\J
delivery order 出貨單 FC0fe_U(F
demand draft 即期匯票 =-sTV\
demand note 即期票據 B.N#9u-vW
demurrage charge 延期費 )+
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deposit 存款 w$
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deposit slip 存款單 o\8?CNm1(
depreciation 折舊 (Yewd/T
direct cost 直接成本 \ eHOHHAGW
direct labour 直接人工 JBY.er`6C
director 董事 (3n "a'
discount 折扣 HXq']+iC
discount on purchase 進貨折扣 4 OPY
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