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。 Y_*KAr'{P
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acceptance 承兌 xqk(id\&
account 賬戶 /TbJCZ
accountant 會計員
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accounting 會計 FsUH/Y
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accounting system 會計制度 rIPg,4y*S!
accounts payable 應付賬款 = z5=?
accounts receivable 應收賬款 lg-`zV3
accumulated profits 累積利益 _RcEfT
adjusting entry ?#123;整記錄 IJ.H/l}h
adjustment ?#123;整 w:B&8I(n}w
administration expense 管理費用 ui8$ F
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advances 預付 u@D5SkT
advertising expense 廣告費 ?z)2\D
agency 代理 ,?U(PEO\f
agent 代理人 %zc.b
agreement 契約 8Ie0L3d-
allotments 分配數 f4<~_ZGr
allowance 津貼 O^c?w8
amalgamation 合併 n)cc\JPQ
amortization 攤銷 TS=%iMa
amortized cost 應攤成本 b?=r%D->w
annuities 年金 XH0{|#hwN
applied cost 已分配成本 )`k+Oyvi<
applied expense 已分配費用 `&a8Wv
applied manufacturing expense 己分配製造費用 "nJMS6HJ[
apportioned charge 攤派費用 hTAc}'^$
appreciation 漲價 7g8\q@',
article of association 公司章程
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assessment 課稅 mq<:^
assets 資產 oVuIHb0w
attorney fee 律師費 !K_<7iExI\
audit 審計 3mE8tTA$R
auditor 審計員 tvJl-&'N
average 平均數 78T;b7!-C
average cost 平均成本 !b K;/)
bad debt 壞賬 ;mV>k_AG
balance 餘額 Z^F>sUMR
balance sheet 資產負債表 f3,Xb
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bank account 銀行賬戶 9%k4Ic%P
bank balance 銀行結存 Qmd2C&Xw
bank charge 銀行手續費 31g1zdT!
bank deposit 銀行存款 VKXB)-'L
bank discount 銀行貼現 %,N-M]Jf
bank draft 銀行匯票 pOy(XUV9O
bank loan 銀行借款 2DZ&g\|
bank overdraft 銀行透支 :'H}b*VWx
bankers acceptance 銀行承兌 ieEtC,U
bankruptcy 破產 (s1iYK
bearer 持票人 Pmuk !V}f
beneficiary 受益人 K=sk1<>)m
bequest 遺產 Y% [H:
bill 票據 ,;=
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bill of exchange 匯票 H'2o84$
bill of lading 提單 6>d3*
bills discounted 貼現票據 H/#WpRg
bills payable 應付票據 :OaGdL
bills receivable 應收票據 fb]=M
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board of directors 董事會 .}tpEvAw}
bonds 債券 x6yO2Yo
bonus 紅利 d D^?%,a
book value 賬面價值 ,(yaWd6
bookkeeper 簿記員 .fzns20u
bookkeeping 簿記 Mb%[Qp60
branch office general ledger 支店往來賬戶 H#`&!p
broker 經紀人 T6,6lll
brought down 接前 %
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brought forward 接上頁 #b=*hi`E
budget 預算 ^F"eHUg
by-product 副產品 #4sSt-s&
by-product sales 副產品銷售 L-3wez;hm
capital 股本 oW/H8 q<wY
capital income 資本收益 1UH_"Q03
capital outlay 資本支出 X`}4=>
capital stock 股本 m`3gNox
capital stock certificate 股票 ?7*J4.
carried down 移後 WoMMA
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carried forward 移下頁 5sMyH[5zY
cash 現金 +m6acu)N.
cash account 現金賬戶 Eid~4a
cash in bank 存銀行現金 | i'w"Tz4
cash on delivery 交貨收款 Q mz3GH@wg
cash on hand 庫存現金 QTI^?@+N>
cash payment 現金支付 Su`
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cash purchase 現購 #mv~1tL
cash sale 現沽 y{qKb:~wv
cashier 出?#123;員 ViG-tb
cashiers check 本票 3rv~r0
certificate of deposit 存款單折 {$-\)K
certificate of indebtedness 借據 P?U}@U~9
certified check 保付支票 fL R.2vJ
certified public accountant 會計師 ^F$iD (f
charges 費用 ZltY_5l
charge for remittances 匯水手續費 $QuSmA<4lS
charter 營業執照 a`QKNrA2
chartered accountant 會計師 W#[3a4%m
chattles 動產 LfS]m>>e
check 支票 NIOWjhi[Jn
che stub 支票存根 WO6; K]
closed account 己結清賬戶 h|&qWv
closing 結算 k'Z$#
closing entries 結賬紀錄 a{8g9a4
closing stock 期末存貨 ]a=Bc~g91
closing the book 結賬 fyt`$y_E[
columnar journal 多欄日記賬 Uv/?/;si
combination 聯合 EY
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commission 佣金 ~bk+JK- >
commodity 商品 'x\{sv
common stock 普通股 J"RmV@|
company 公司 2JRX ;s~
compensation 賠償 i/WiSwh:
compound interest 複利 <</
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consignee 承銷人 qw%wyj7
consignment 寄銷 G-Ju`.
consignor 寄銷人 .1& F p
consolidated balance sheet 合併資產負債表 ns[Q %_
consolidated profit and loss account 合併損益表 Ni 5Su
consolidation 合併 J#& C&S 2
construction cost 營建成本 q'awV
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construction revenue 營建收入 0E#3XhU
contract 合同 Nl `8Kcv
control account 統制賬戶 |#!P!p}
copyright 版權 eMC0
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corporation 公司 QZ51}i
cost 成本 /SZg34%
cost accounting 成本會計 ,=kQJ|
cost of labour 勞工成本 VWa;;?IK
cost of production 生產成本 .FXn=4l'vV
cost of manufacture 製造成本 b}#ay2AR
cost of sales 銷貨成本 Z}'"c9oB
cost price 成本價格
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credit 貸方 V|8`]QW@
credit note 收款通知單 L>EC^2\
creditor 債權人 ~'l.g^p bv
crossed check 橫線支票 2r=A'
current account 往來活期賬戶 .)eX(2j\
current asset 流動資產 wmr8[n&c
current liability 流動負債 [m3k_;[
current profit and loss 本期損益 7&z`N^dz{
debit 借方 $VCWc#
debt 債務 BSu
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debtor 債務人 M%8:
deed 契據 #I.Wmfz
deferred assets 遞延資產 /P/S0
deferred liabilities 遞延負債 "Q ~-C|x
delivery 交貨 aGz<Yip
delivery expense 送貨費 ( nH3
delivery order 出貨單 |F 18j9
demand draft 即期匯票
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demand note 即期票據 y$e'- v
demurrage charge 延期費 IuQY~!
deposit 存款 A;A>Q`JJF
deposit slip 存款單 3%W
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depreciation 折舊 c*g(R.!
direct cost 直接成本 U\ A*${
direct labour 直接人工 Dab1^H!KT
director 董事 "3i=kvdz
discount 折扣 5b9>a5j1;
discount on purchase 進貨折扣 85fBKpEe
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