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。 s>rR\`
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acceptance 承兌 -DDA b(2*
account 賬戶 'X~tt#T
accountant 會計員 -@uFRQt
accounting 會計 ><%585
accounting system 會計制度 ,CO2d)}
accounts payable 應付賬款 d{
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accounts receivable 應收賬款 :dmE/Tq
accumulated profits 累積利益 C3A
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adjusting entry ?#123;整記錄 B.<SC
adjustment ?#123;整 @|!4X(2
administration expense 管理費用 ^s,3*cAU
advances 預付 HN47/]"*
advertising expense 廣告費 O--p)\
agency 代理 U%{GLO
agent 代理人 <sdgL+&1h
agreement 契約 Pms@!yce
allotments 分配數 ]{-.?W*$
allowance 津貼 tz1@s nes
amalgamation 合併 T.q2tC[bR
amortization 攤銷 a|ft l&uk
amortized cost 應攤成本 Wj{lb_Rj
annuities 年金 LvG.ocCG
applied cost 已分配成本 a+h$u
applied expense 已分配費用 wNONh`b
applied manufacturing expense 己分配製造費用 6K2e]r
apportioned charge 攤派費用 5s7BUT
appreciation 漲價 E}^V@ :j>
article of association 公司章程 _sjS'*]
assessment 課稅 !U`&a=k
assets 資產 |5@Ra@0
attorney fee 律師費 :\TMm>%q
audit 審計 n
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auditor 審計員 ,"qCz[aDN1
average 平均數 #86N
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average cost 平均成本 #ydold{F
bad debt 壞賬 5f0M{J,KC
balance 餘額 Pz]WT1J0
balance sheet 資產負債表 Q @}$b(b
bank account 銀行賬戶 8&QST!JGSX
bank balance 銀行結存 NW|B|kc
bank charge 銀行手續費 Y#U.9>h
bank deposit 銀行存款 tzI|vVT,
bank discount 銀行貼現 37bM
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bank draft 銀行匯票 zal]t$z>
bank loan 銀行借款 6iFlz9XiI
bank overdraft 銀行透支 Jcw^Z,
bankers acceptance 銀行承兌 _h%
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bankruptcy 破產 uH_KOiF
bearer 持票人 0Q3U\cDr
beneficiary 受益人 X<ex
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bequest 遺產 2j\_svw'
bill 票據 <J%qzt}
bill of exchange 匯票 F)P:lvp<r
bill of lading 提單 PZ[-a-p40
bills discounted 貼現票據 Khq\@`RaT
bills payable 應付票據 eSPS3|YYn
bills receivable 應收票據 V:0IBbh)w
board of directors 董事會 $e^"Inhtqp
bonds 債券 O7.V>7Y9H
bonus 紅利 eAHY/Y!
book value 賬面價值 g 2Fg
bookkeeper 簿記員 2:LUB)&i
bookkeeping 簿記 \%-<O
branch office general ledger 支店往來賬戶 |$.?(FZYu
broker 經紀人 =dm9+ff
brought down 接前 X[z;P!U
brought forward 接上頁 b1xE;0uR
budget 預算 ;W0J
by-product 副產品 r
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by-product sales 副產品銷售 ]dycesc'
capital 股本 y"?`MzcJ0
capital income 資本收益 MmJM
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capital outlay 資本支出 .0Ud?v>=
capital stock 股本 ]4rmQAS7"
capital stock certificate 股票 as07~Xvp-
carried down 移後 L03I:IJ
carried forward 移下頁 k|fM9E
cash 現金 u5CSx'
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cash account 現金賬戶 4S(G366
cash in bank 存銀行現金 1N/4W6
cash on delivery 交貨收款 0jp].''RK\
cash on hand 庫存現金 / Pjd"
cash payment 現金支付 [bLKjD
cash purchase 現購 <5Vf3KoC&
cash sale 現沽 kV-<[5AWW
cashier 出?#123;員 eI
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cashiers check 本票 zJ`u>:*$
certificate of deposit 存款單折 )\U:e:Z ae
certificate of indebtedness 借據 \Y xG
certified check 保付支票 |:
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certified public accountant 會計師 +:A `e+\
charges 費用 AFt- V
charge for remittances 匯水手續費 .M6. ]H
charter 營業執照 |dIR v
chartered accountant 會計師 5{
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chattles 動產 e.\>GwM
check 支票 w+m7jn!$
che stub 支票存根 EXdX%T\
closed account 己結清賬戶 Ehy(;n)\
closing 結算 yf{\^^ i(
closing entries 結賬紀錄 h!B{7J
closing stock 期末存貨 eKP>}`
closing the book 結賬 za>%hZf\
columnar journal 多欄日記賬 zkt~[-jm}
combination 聯合 x]VycS
commission 佣金 Jq1oQu|rs
commodity 商品 #jbC@A9Pe
common stock 普通股 Eu|/pH=:
company 公司 HOD?i_
compensation 賠償 _d!sSyk`
compound interest 複利 AB
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consignee 承銷人 W *0!Z:?
consignment 寄銷 uVYn,DB`
consignor 寄銷人 &4E|c[HN
consolidated balance sheet 合併資產負債表 {UH45#Ua
consolidated profit and loss account 合併損益表 $y;w@^
consolidation 合併 s-#@t
construction cost 營建成本 _9oKW;7f7
construction revenue 營建收入 TT/=0^"
contract 合同 hLfWDf*T|
control account 統制賬戶 7$7|
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copyright 版權 gvVy0nJI~
corporation 公司 58?WO}
cost 成本 *wAX&+);
cost accounting 成本會計 +sJ{9# 6
cost of labour 勞工成本 tE>F
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cost of production 生產成本 /{({f?k<\/
cost of manufacture 製造成本 Q3=X#FQ
cost of sales 銷貨成本 mAH7;u<
cost price 成本價格 52^3N>X4X
credit 貸方 aT/2rMKPF
credit note 收款通知單 ?23J(;)s
creditor 債權人 yS)k"XNb
crossed check 橫線支票
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current account 往來活期賬戶 \*PE#RB#6
current asset 流動資產 i<&z'A6&]*
current liability 流動負債 i~GW
current profit and loss 本期損益 :WH{wm|
debit 借方 QVn2`hr
debt 債務 `-nSH)GBM
debtor 債務人 *3^7'^j<
deed 契據 =Q"thsR
deferred assets 遞延資產 Ym%#"
deferred liabilities 遞延負債 Q3r]T.].h
delivery 交貨 4Zjd g`
delivery expense 送貨費 !d0$cF):
delivery order 出貨單 e?\Od}
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demand draft 即期匯票 %AV3eqghCg
demand note 即期票據 5i$P$ R
demurrage charge 延期費 ~+6#4<M.~
deposit 存款 'bv(T2d~~
deposit slip 存款單
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depreciation 折舊 =5:vKL j
direct cost 直接成本 ;[zZI~wh
direct labour 直接人工 XW'7
director 董事 qHrIs-NR
discount 折扣 .K940& Ui
discount on purchase 進貨折扣 wPyc?:|KD?
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