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。 <*F!A' w2o
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acceptance 承兌 *'ffMnSZ
account 賬戶 VY|'7in"M
accountant 會計員 h1AZ+9
accounting 會計 s i=m5$V
accounting system 會計制度 2{;~Bgd
accounts payable 應付賬款 DO{Lj#@
accounts receivable 應收賬款 /fDXO;tN
accumulated profits 累積利益 :.bBV]6q
adjusting entry ?#123;整記錄 sf5 F$
adjustment ?#123;整 ;\48Q;
administration expense 管理費用
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advances 預付 FX,kmre3
advertising expense 廣告費 3s
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agency 代理 AREpZ2GiU
agent 代理人 fx3oA}
agreement 契約 W|-<ekH_u
allotments 分配數 yYN _]&ag
allowance 津貼 iwx*mC{|A
amalgamation 合併 Lh
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amortization 攤銷 }LTy Xo
amortized cost 應攤成本 /JbO $A
annuities 年金 NPjNkpWm&=
applied cost 已分配成本 %&}gt+L(M
applied expense 已分配費用 _A]=45cn
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applied manufacturing expense 己分配製造費用 gO%oA} !i
apportioned charge 攤派費用 TKs l.|
appreciation 漲價 $;VY`n
article of association 公司章程 |$+
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assessment 課稅
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assets 資產
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attorney fee 律師費
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audit 審計 =s/UF _JN
auditor 審計員 WinwPn+9
average 平均數 -a\[`JHi
average cost 平均成本 =+ALh-
bad debt 壞賬 +Jw+rjnP
balance 餘額 *w5xC5*
balance sheet 資產負債表 ;%B:1Z
bank account 銀行賬戶 ~.&PQE$DF
bank balance 銀行結存 /0z#0gNp
bank charge 銀行手續費 &<
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bank deposit 銀行存款 4D=^24f`0
bank discount 銀行貼現 WlW7b.2.
bank draft 銀行匯票 BBDt^$
bank loan 銀行借款 !cNw8"SIU
bank overdraft 銀行透支 4#Cm5xAt6
bankers acceptance 銀行承兌 `/RcE.5n\@
bankruptcy 破產 &3CC |
bearer 持票人 Wi<g
beneficiary 受益人 CXd/
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bequest 遺產 LVe[N-K
bill 票據 G/4~_\YMq
bill of exchange 匯票 f=paa/k0
bill of lading 提單 UiQF4Uc"
bills discounted 貼現票據 :878q TB
bills payable 應付票據 [Ufx=BPx3
bills receivable 應收票據 Q/]t$
board of directors 董事會 P&sYS<9q
bonds 債券 hOj(*7__
bonus 紅利 u#)ARCx ,w
book value 賬面價值 t~_
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bookkeeper 簿記員 Zonr/sA ~
bookkeeping 簿記 nxhn|v
branch office general ledger 支店往來賬戶 O)%s_/UX
broker 經紀人 V(wANvH
brought down 接前 -=4{X
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brought forward 接上頁 'n/L1Fn
budget 預算 [ XBVES8
by-product 副產品 pE381Cw
by-product sales 副產品銷售 ZVni'ym
capital 股本 &`I 7aP|
capital income 資本收益 )QAS 7w#k
capital outlay 資本支出 1<F6{?,z
capital stock 股本 H6Q!~o\"H
capital stock certificate 股票 uWjEyxPv{
carried down 移後 :rSCoi>K
carried forward 移下頁 Z3 O_K
cash 現金 -(JBgM"
cash account 現金賬戶 kK_9I (7c
cash in bank 存銀行現金 W0k7(v)
cash on delivery 交貨收款 a/TeBx#yG
cash on hand 庫存現金 iyTKy+3A
cash payment 現金支付 9o+e3TXp#
cash purchase 現購 N7UGgn=
cash sale 現沽 :wY(</H
cashier 出?#123;員 IN?6~O
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cashiers check 本票 X?++I4\
certificate of deposit 存款單折 L "5;<
certificate of indebtedness 借據 Aa}Nr5{O|
certified check 保付支票 EI8KK o *
certified public accountant 會計師 #tN!^LLi
charges 費用 x:iLBYf
charge for remittances 匯水手續費 d8J(~$tXQN
charter 營業執照 )7 M
chartered accountant 會計師 :vJ1Fo!
chattles 動產 ZZrvl4h
check 支票 "R^0e
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che stub 支票存根 @cB6,iUr
closed account 己結清賬戶 E_-g<Cw
closing 結算 )St`}qu;
closing entries 結賬紀錄 JYrOE"!h
closing stock 期末存貨 iC 4rzgq
closing the book 結賬 z-JYzxL9
columnar journal 多欄日記賬 ?fX`z(Z
combination 聯合 NX8.
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commission 佣金 PYyT#AcW2
commodity 商品 p9[gG\
common stock 普通股 .TO#\!KBv
company 公司 <lP5}F87
compensation 賠償 l0lvca=;
compound interest 複利 +2,E
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consignee 承銷人 >0S(se$
consignment 寄銷 m[<z/D
consignor 寄銷人 an)Z.x
consolidated balance sheet 合併資產負債表 jE!?;} P1
consolidated profit and loss account 合併損益表 .5!Q(
consolidation 合併 >6gduD!6I
construction cost 營建成本 6ag0c&k
construction revenue 營建收入 "10.,QK
contract 合同 #:8V<rc^
control account 統制賬戶 4[rX\?^e
copyright 版權 :'Tq5kE
corporation 公司 nZ4@g@e2
cost 成本 J<MuWgx&
cost accounting 成本會計 [<.dOe7|
cost of labour 勞工成本 FDTC?Ii O
cost of production 生產成本 UcWf
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cost of manufacture 製造成本 Ygc.0VKMR
cost of sales 銷貨成本 ~ep^S^V+
cost price 成本價格 ?i$MinK
credit 貸方 zU";\);
credit note 收款通知單 s]
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creditor 債權人 nG7E j#1
crossed check 橫線支票 Cf.(/5X
current account 往來活期賬戶 $fwj8S7$
current asset 流動資產 naM=oSB(
current liability 流動負債 ]u47]L#
current profit and loss 本期損益 w_*$wVl
debit 借方 +T HBPEq
debt 債務 C,$7fW{?
debtor 債務人 & sgzSX
deed 契據 6c*QBzNL
deferred assets 遞延資產 qv
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deferred liabilities 遞延負債 {CQI*\O
delivery 交貨 },,K6*P
delivery expense 送貨費
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delivery order 出貨單 .e
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demand draft 即期匯票 8xx2+
demand note 即期票據 R]NCD*~
demurrage charge 延期費 <
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deposit 存款 !=]cAS
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deposit slip 存款單 })C}'!+]
depreciation 折舊 xpWY4Q
direct cost 直接成本 95*=&d
direct labour 直接人工 .2SD)<}(9
director 董事 ad`7[fI
discount 折扣 'h>CgR^NM1
discount on purchase 進貨折扣 ;M5]XCPk
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