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。 5UG"i_TC
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acceptance 承兌 qmNG|U&
account 賬戶 "K;""]#wg0
accountant 會計員 =t|,6Vp
accounting 會計 !|
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accounting system 會計制度 ^^YP kh6sS
accounts payable 應付賬款 e YiqT Wn:
accounts receivable 應收賬款 LF+E5{=:R
accumulated profits 累積利益 YjPj#57+
adjusting entry ?#123;整記錄 o}52Qio
adjustment ?#123;整 wz Y{ii
administration expense 管理費用 DJ1!Xuu
advances 預付 "DX2Mu=
advertising expense 廣告費 bJw{ U.
agency 代理 P\@efq@!
agent 代理人 UH((d*HX4
agreement 契約 hdH3Jb_hl(
allotments 分配數 tK6=F63e
allowance 津貼 AMK(-=
amalgamation 合併 F U)=+m
amortization 攤銷 ih: XC
amortized cost 應攤成本 ?0:=+%.
annuities 年金 m+x$LkP
applied cost 已分配成本 o,/w E
applied expense 已分配費用 uu/2C \n}
applied manufacturing expense 己分配製造費用 &&zsUAkS
apportioned charge 攤派費用 iUZV-jl2/
appreciation 漲價 *0_Q0SeE,o
article of association 公司章程 Lx|0G $
assessment 課稅 N]F}Z#h
assets 資產 z]&?}o
attorney fee 律師費 nUCOH
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audit 審計 jZiz
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auditor 審計員 s'BlFB n
average 平均數 3MDs?qx>s
average cost 平均成本 E=]|v+#~
bad debt 壞賬 /?V-
balance 餘額 Sf2xI'
balance sheet 資產負債表 z00,Vr^m
bank account 銀行賬戶 a&7uRR26
bank balance 銀行結存 .d?LRf
bank charge 銀行手續費 VuD{t%Jb
bank deposit 銀行存款 O.jCDAP
bank discount 銀行貼現 \Qf2:[-V0
bank draft 銀行匯票 q
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bank loan 銀行借款 T`GiM%R;g
bank overdraft 銀行透支 {TDZDH
bankers acceptance 銀行承兌 9|m:2["|?
bankruptcy 破產 =VV><^uzdY
bearer 持票人 #K!"/,d@>J
beneficiary 受益人 dZ4c!3'F
bequest 遺產 HumL(S'm
bill 票據 K87yQOjPv
bill of exchange 匯票 B`)bo}h
bill of lading 提單 beNy5~M$
bills discounted 貼現票據 DHZ`y[&}|N
bills payable 應付票據 BKYyc6iE
bills receivable 應收票據 >Sb3]$$
board of directors 董事會 D&qJ@PR
bonds 債券 F45-M[z
bonus 紅利 E;An':j
book value 賬面價值 [$#G|> x
bookkeeper 簿記員 sD|}?7
bookkeeping 簿記 m ^w{:\p
branch office general ledger 支店往來賬戶 ZKM@U?PK
broker 經紀人 hS&.-5v
brought down 接前 AS'+p %(
brought forward 接上頁 P(a}OlG
budget 預算 oVW>PEgB-
by-product 副產品 ex66GJQe1
by-product sales 副產品銷售 DcE4r>8B
capital 股本 )"7z'ar
capital income 資本收益
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capital outlay 資本支出 AJ)&+H
capital stock 股本 7xfS%'=y"
capital stock certificate 股票 +=sw&DH
carried down 移後 \ _?d?:#RD
carried forward 移下頁 DWN9_*{
cash 現金 kdaq_O:s
cash account 現金賬戶 Y~?Z'uR
cash in bank 存銀行現金 '%YE#1*gH
cash on delivery 交貨收款 +k[w)7Q
cash on hand 庫存現金 "8~PfLJ+
cash payment 現金支付
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cash purchase 現購 eHR]qy 0_X
cash sale 現沽 whm|"}x)u
cashier 出?#123;員 N|3#pHm@
cashiers check 本票 l=x(
certificate of deposit 存款單折 WQbjq}R
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certificate of indebtedness 借據 cwzgIm+
certified check 保付支票 ce; zn\
certified public accountant 會計師 U+C^"[B
charges 費用 ) $0>L5d:
charge for remittances 匯水手續費 _]{LjJ!M
charter 營業執照 6;wKL?snO
chartered accountant 會計師 q([{WZ:6Oq
chattles 動產 qW'L}x
check 支票 f>|<5zm#<
che stub 支票存根 cDK)zD
closed account 己結清賬戶 >8b%*f8R
closing 結算 ~O]{m,)n
closing entries 結賬紀錄 ?'tRu !~
closing stock 期末存貨 y
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closing the book 結賬 ^aQ&.q
columnar journal 多欄日記賬 N
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combination 聯合 \A)Pcc}7
commission 佣金 ]2
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commodity 商品 G*jq5_6
common stock 普通股 xLfv:Rp
company 公司 z;ku*IV
compensation 賠償 p#_5w
compound interest 複利 XVJH>
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consignee 承銷人 )dh`aQ%N "
consignment 寄銷 E0yx
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consignor 寄銷人 )lz~Rt;1i
consolidated balance sheet 合併資產負債表 ^P*-bV4
consolidated profit and loss account 合併損益表 *aFY+.;U`
consolidation 合併 =LGSywWM9
construction cost 營建成本 wNn=JzP
construction revenue 營建收入 f1;@a>X
contract 合同 "_&c[VptWi
control account 統制賬戶 =;E0PB_w
copyright 版權 ),[@NK&=
corporation 公司 ?~(#~3x
cost 成本 j%Xa8$
cost accounting 成本會計 YD0hDp
cost of labour 勞工成本 '@Yp@
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cost of production 生產成本 :@eHV=|+>
cost of manufacture 製造成本 &`m$Zzl;
cost of sales 銷貨成本 g"(@+\XZH"
cost price 成本價格 hQlyqTP|2
credit 貸方 Z0<s
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credit note 收款通知單 ~sPXkLqK
creditor 債權人
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crossed check 橫線支票 B2'TRXIm1U
current account 往來活期賬戶 3^xq+{\)
current asset 流動資產 ST0TWE'
current liability 流動負債 <(B|g&A
current profit and loss 本期損益 M)nh~gU
debit 借方 O:GAS [O`
debt 債務 Wq"-T.
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debtor 債務人 +|7N89l
deed 契據 hUuKkUR+Ir
deferred assets 遞延資產 .N@+Ms3
deferred liabilities 遞延負債 O&yAFiCd
delivery 交貨 1uCF9P
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delivery expense 送貨費 3HW&\:q5'M
delivery order 出貨單 U_j[<.aN)
demand draft 即期匯票 GZKYRPg
demand note 即期票據 ';c 6
demurrage charge 延期費 (DS
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deposit 存款 DvB{N`COd
deposit slip 存款單 c b&Yf1
depreciation 折舊 6}!1a?X
direct cost 直接成本 .Eb]}8/}E
direct labour 直接人工 {
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director 董事 E*wG5]at
discount 折扣 +6
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discount on purchase 進貨折扣 )tnbl"0
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