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。 sf\;|`}
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acceptance 承兌
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account 賬戶 fhH* R*4
accountant 會計員 2:p2u1Q
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accounting 會計 iCAd7=o
accounting system 會計制度 b@1QE
accounts payable 應付賬款 @GnsW;$*~.
accounts receivable 應收賬款 D:n0dfPU
accumulated profits 累積利益 z@~1
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adjusting entry ?#123;整記錄 KN}[N+V>
adjustment ?#123;整 ;i:Uoyi
administration expense 管理費用 ip>dHj
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advances 預付 H:[z#f|t
advertising expense 廣告費 cR@z^
agency 代理 J)jiI>
agent 代理人 _rs#h)
agreement 契約 3M1(an\nW
allotments 分配數 r{%NMj
allowance 津貼 B|, 6m 3.
amalgamation 合併 c
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amortization 攤銷 &-cI|
amortized cost 應攤成本 y]?$zbB
annuities 年金 +\:I3nKs%
applied cost 已分配成本 5V?1/
applied expense 已分配費用 ew`R=<mZ,7
applied manufacturing expense 己分配製造費用 @~63%6r#4M
apportioned charge 攤派費用 <5$= T
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appreciation 漲價 <mm}IdH
article of association 公司章程 "X]ufZ7
assessment 課稅 r<|\4zIo/
assets 資產 ]
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attorney fee 律師費 IZ2#jSDn
audit 審計 PA5g]Tz
auditor 審計員 .}Zmqz[
average 平均數 qtgK}*9ptv
average cost 平均成本 Ix *KL=MG
bad debt 壞賬 m
balance 餘額 ~{5%~8h.0r
balance sheet 資產負債表 erqm=)
bank account 銀行賬戶 *=2jteG=3.
bank balance 銀行結存 ;<&s_C3
bank charge 銀行手續費 v>nJy~O]
bank deposit 銀行存款 Sl$dXB@
bank discount 銀行貼現 /(}V!0\?
bank draft 銀行匯票 TTOd0a
bank loan 銀行借款 [ B (lJz
bank overdraft 銀行透支 lA]u8+gXd
bankers acceptance 銀行承兌 +5({~2Lzvp
bankruptcy 破產 8F[j}.8q
bearer 持票人 rg'? ?rq
beneficiary 受益人
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bequest 遺產 -8pHjry'
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bill 票據 17
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bill of exchange 匯票 tICxAp:
bill of lading 提單 Ffhbs D
bills discounted 貼現票據 yNDyh
bills payable 應付票據 ,LMme}FFeb
bills receivable 應收票據 72{kig9c
board of directors 董事會 D8dTw {C
bonds 債券 \JyWKET::_
bonus 紅利 w}(xs)`num
book value 賬面價值 3oKqj>
bookkeeper 簿記員 g
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bookkeeping 簿記 9
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branch office general ledger 支店往來賬戶 '<}7bw}+c
broker 經紀人 =}q4ked/
brought down 接前 4u(}eE
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brought forward 接上頁 )5&m:R9
budget 預算 Vm.u3KE
by-product 副產品 7}lZa~/
by-product sales 副產品銷售 4]+ ^K`
capital 股本 2;&13%@!
capital income 資本收益 z%AIv%
capital outlay 資本支出 &FZe LIt
capital stock 股本 nQP0<_S
capital stock certificate 股票 _Ng*K]0/E
carried down 移後 VAthQ<
carried forward 移下頁 Xt7'clr
cash 現金 S m1bDa\!=
cash account 現金賬戶 xH
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cash in bank 存銀行現金 JDhA{VN6
cash on delivery 交貨收款 KYl^{F
cash on hand 庫存現金 I;|Aiu*
cash payment 現金支付 xUw\Y(!
cash purchase 現購 XWvs~Xw@
cash sale 現沽 CX:^
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cashier 出?#123;員 G|MDo|q]
cashiers check 本票 fwn
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certificate of deposit 存款單折 ~XxD
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certificate of indebtedness 借據 6d.m@T6~
certified check 保付支票 '^J/aV
certified public accountant 會計師 d,[KcX
charges 費用 hKT:@l*
charge for remittances 匯水手續費 6X jUb
charter 營業執照 ,yqzk.
chartered accountant 會計師 ,-1$Vh@wM
chattles 動產 lt$797
check 支票 ft*0?2N~
che stub 支票存根 /~^I]D
closed account 己結清賬戶 >4VU
closing 結算 XVLuhwi
closing entries 結賬紀錄 ^&<*$Ai~
closing stock 期末存貨 (gf\VYM-7
closing the book 結賬 sogbD9Jc
columnar journal 多欄日記賬 mQvKre
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combination 聯合 \}Wkj~IX
commission 佣金 $ i&$ZdX
commodity 商品 X @Bpjg
common stock 普通股 \|pAn
company 公司 6f>l~$
compensation 賠償 KALg6DZe:
compound interest 複利 e-')SB
consignee 承銷人 0>;#vEF*1
consignment 寄銷 ^kD?0Fm
consignor 寄銷人 Q)@1:(V/
consolidated balance sheet 合併資產負債表 bSR<d
consolidated profit and loss account 合併損益表 b c4x"]!
consolidation 合併 u7C{>
construction cost 營建成本 z\h+6FCD
construction revenue 營建收入 W@C56fCa
contract 合同 n>0dz#
control account 統制賬戶 oe*&w9Y}&
copyright 版權 7gMtnwT
corporation 公司 55cldo
cost 成本 ,%'0e/
cost accounting 成本會計 mc+wRx
cost of labour 勞工成本 M$W#Q\<*#r
cost of production 生產成本 ?|7+cz$g
cost of manufacture 製造成本 :I'Ezxv|
cost of sales 銷貨成本 F=om^6G%X5
cost price 成本價格 PM.SEzhm
credit 貸方 D+)=bPMe
credit note 收款通知單 i-FUAR
creditor 債權人 ?iLd5 Z
crossed check 橫線支票 eE{L>u
current account 往來活期賬戶 f0`'
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current asset 流動資產 u0Erz0*G4
current liability 流動負債 ;a3nH
current profit and loss 本期損益 7L+X\oaB
debit 借方 M96( Rg
debt 債務 W^ :/0WR
debtor 債務人 B# ?2,
deed 契據 a-E-hX2
deferred assets 遞延資產 9f^PR|F
deferred liabilities 遞延負債 1(i>Vt.+
delivery 交貨 6)U&XWH0
delivery expense 送貨費 k4$q|x7+%
delivery order 出貨單 cXY'>N
demand draft 即期匯票 cQ.;dtT0
demand note 即期票據 <s>/< kW:
demurrage charge 延期費 o1WidJ"
deposit 存款 y<1$^Y1/)
deposit slip 存款單 ^B5cNEO
depreciation 折舊 p
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direct cost 直接成本 i"]8Zw_D
direct labour 直接人工 lZM3Q58?\
director 董事 uvDoo6'
discount 折扣 daIL> c"
discount on purchase 進貨折扣 B#6pQp$
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