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。 hy$VG%b;#
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acceptance 承兌 M_r[wYt!
account 賬戶 &2q<#b
accountant 會計員 J}#2W
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accounting 會計 /nX_Q?mo
accounting system 會計制度 8?: 2<
accounts payable 應付賬款 87!m l
accounts receivable 應收賬款 =9^}>u
accumulated profits 累積利益 &1`Y&x:p
adjusting entry ?#123;整記錄 WQD:~*C:
adjustment ?#123;整 &k-NDh3
administration expense 管理費用 zM<L_l&
advances 預付 5tLb
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advertising expense 廣告費 ,\#s_N7
agency 代理 FS!)KxC/-
agent 代理人 5a
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agreement 契約 mh SknyqT
allotments 分配數 `R.Pz _oe
allowance 津貼 asLrXGGyT
amalgamation 合併 FCKyKn
amortization 攤銷 87eH~&<1
amortized cost 應攤成本 734n1-F?I%
annuities 年金 e-\/1N84
applied cost 已分配成本 v'^}zO
applied expense 已分配費用 wrX n|aV
applied manufacturing expense 己分配製造費用 PCV#O63[
apportioned charge 攤派費用 _p'@.P
appreciation 漲價 h%4UeL &F
article of association 公司章程
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assessment 課稅 eQn[
assets 資產 x7`+T1IJ
attorney fee 律師費 7-~)/7L
audit 審計 EYCZuJxv
auditor 審計員 UK*v\TMv
average 平均數 ux|
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average cost 平均成本 O/d]2<V
bad debt 壞賬 vX}w_Jj>
balance 餘額 zpeCT3Q5O
balance sheet 資產負債表 Em5,Zr_
bank account 銀行賬戶 qfxEo76'
bank balance 銀行結存 n4}e!
bank charge 銀行手續費 BF;}9QebmS
bank deposit 銀行存款 Y5;afU='
bank discount 銀行貼現 .c0u##/0
bank draft 銀行匯票 b0f6p>~q^
bank loan 銀行借款
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bank overdraft 銀行透支 z1^fG)
bankers acceptance 銀行承兌 6-J}ZfGj
bankruptcy 破產 ;$gV$KB:xA
bearer 持票人 r3-<~k-
beneficiary 受益人 .9,x_\|G*
bequest 遺產 tns8B
bill 票據 S $o1Q
bill of exchange 匯票 gFu,q`Vf*
bill of lading 提單 U,61 3G
bills discounted 貼現票據 bX(/2_l
bills payable 應付票據 #<Xq\yC51
bills receivable 應收票據 re}PpXRC
board of directors 董事會 e#mqerpJ
bonds 債券 _2{_W9k
bonus 紅利 )|k#cT{=M
book value 賬面價值 M+HhTW;I=
bookkeeper 簿記員 p|mFF0SL
bookkeeping 簿記 rXE0jTf:a
branch office general ledger 支店往來賬戶 Fu5Y<*x
broker 經紀人 $?]`2*i
brought down 接前 {x
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brought forward 接上頁 -qHG*v,
budget 預算 pPo(nH|<
by-product 副產品 J:&.[
by-product sales 副產品銷售 ]7yx
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capital 股本 @o^$/AE?
capital income 資本收益 8TP~=qU
capital outlay 資本支出 -;&I S
capital stock 股本 >P\eHR,{-
capital stock certificate 股票 vf+z0df
carried down 移後 Ak kF6d+
carried forward 移下頁 d
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cash 現金 x|dP-E41\
cash account 現金賬戶 Vwh;QJxb
cash in bank 存銀行現金 rBi<Yy$z
cash on delivery 交貨收款 ^H1m8=
cash on hand 庫存現金 6DK).|@$r
cash payment 現金支付 @U1|?~M%s
cash purchase 現購 S<cz2FlV
cash sale 現沽 6-TYOUm
cashier 出?#123;員 -$0}rfX
cashiers check 本票 C7* YZe
certificate of deposit 存款單折
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certificate of indebtedness 借據 &0%Zb~ts
certified check 保付支票 ZeU){CB
certified public accountant 會計師 l5&5VC)
charges 費用 vc p{Gf|^
charge for remittances 匯水手續費 ]sL.+.P
charter 營業執照 k3@d
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chartered accountant 會計師 8#Z)qQWi_t
chattles 動產 ]BjYUTNm
check 支票 h-;> v.
che stub 支票存根 O2pE"8=4Q
closed account 己結清賬戶 yUpN`;
closing 結算 }5(_gYr
closing entries 結賬紀錄 a3\~AO H%
closing stock 期末存貨 ex1!7A!}g
closing the book 結賬 .ve_If-Hg
columnar journal 多欄日記賬 Q<;EQb#
combination 聯合 `Ds=a`^b
commission 佣金 t=@d`s:R2
commodity 商品 vN],9q
common stock 普通股 |9]-_a
company 公司 Y$n+\K
compensation 賠償 O TlqJ
compound interest 複利 FZ+2{wIV^
consignee 承銷人 )$9wKk\F
consignment 寄銷 [ij) k@.
consignor 寄銷人 )D6i {I0
consolidated balance sheet 合併資產負債表 wzd(=*N
consolidated profit and loss account 合併損益表 Ao` e{
consolidation 合併 Kb<c||2Nh5
construction cost 營建成本
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construction revenue 營建收入 *<:X3|3E
contract 合同 bO/r1W
control account 統制賬戶 6V1oZ-:}
copyright 版權 n/Fxjf0W
corporation 公司 :LNZC,-f}5
cost 成本 %#v$d
cost accounting 成本會計 &ZC{ _t
cost of labour 勞工成本 [qRww]g;P|
cost of production 生產成本 @#t<!-8d
cost of manufacture 製造成本 ^[HUtq
cost of sales 銷貨成本
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cost price 成本價格 mIYKzu_k=
credit 貸方 {Hl(t$3V`
credit note 收款通知單 sGtxqnX:J
creditor 債權人 <5pNFj}0;X
crossed check 橫線支票 !wpK
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current account 往來活期賬戶
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current asset 流動資產 m]MR\E5]By
current liability 流動負債 jFe8s
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current profit and loss 本期損益 >TCit1yD
debit 借方 w/
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debt 債務 Aqf91
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debtor 債務人 8gE p5
deed 契據 HP[B%
deferred assets 遞延資產 wk8fa
deferred liabilities 遞延負債 k`N*_/(|n
delivery 交貨 T$2A2gb`
delivery expense 送貨費 DGCvH)Q
delivery order 出貨單 "'Fvt-<^S7
demand draft 即期匯票 1<#D3CXK
demand note 即期票據 YQ?hAAJ
demurrage charge 延期費 X{Vs
deposit 存款 H#hpaP;
deposit slip 存款單 M$ieM[_T
depreciation 折舊 P}gtJ;
direct cost 直接成本 R,PN?aj
direct labour 直接人工 E8sM`2z5
director 董事 FO_}9 <s
discount 折扣 LsIZeL^
discount on purchase 進貨折扣 ]3*w3Y!XK
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