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。 Ae1b`%To
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acceptance 承兌 z92Xc
account 賬戶 L&uPNcZ`-
accountant 會計員 U:[CcN/~3
accounting 會計 <i`s)L
accounting system 會計制度 ej=}OH4
accounts payable 應付賬款 y6MkaHW[m
accounts receivable 應收賬款 :lmimAMt
accumulated profits 累積利益 s;]"LD@
adjusting entry ?#123;整記錄 uX&h~qE/
adjustment ?#123;整 _x,(576~
administration expense 管理費用 %dhrXK5
advances 預付 %e|UA-(
advertising expense 廣告費 %*IH~/Ld;]
agency 代理 JRAU|gr
agent 代理人 |8
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agreement 契約 +$/NTUOP
allotments 分配數 G9K& }_,
allowance 津貼 !X-ThKEq
amalgamation 合併
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amortization 攤銷 ;<xPzf
amortized cost 應攤成本 4\uq$.f-
annuities 年金 ,Z7Ky*<j
applied cost 已分配成本 6wXy;!2
applied expense 已分配費用 )M(//jX
applied manufacturing expense 己分配製造費用 mGoC8t}iP
apportioned charge 攤派費用 3x
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appreciation 漲價 [TxvZq*4
article of association 公司章程 Y|W#VyM-
assessment 課稅 .G"T;w6d
assets 資產 oU*e=uehj
attorney fee 律師費 54RexB o
audit 審計 *e<'|Kq
auditor 審計員 0}T56aD=!
average 平均數 j)juvat
average cost 平均成本 s5MG#M 9
bad debt 壞賬 L},o;p:
balance 餘額 dwiLu& ]u
balance sheet 資產負債表 gT,iH.
bank account 銀行賬戶 Lw?>1rTT/
bank balance 銀行結存 ?iHcY,
bank charge 銀行手續費 N%
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bank deposit 銀行存款 Qk@BM
bank discount 銀行貼現 3Gw*K-.
bank draft 銀行匯票 Q^?$2ck=
bank loan 銀行借款 pK
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bank overdraft 銀行透支 m93{K7O2e
bankers acceptance 銀行承兌 H$
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bankruptcy 破產 pF}E`U=Z
bearer 持票人 WM=)K1p0u
beneficiary 受益人 M.C`nI4
bequest 遺產 v^[!NygShs
bill 票據 7~QAprwVS
bill of exchange 匯票 twa H20
bill of lading 提單 <UGM/+aO
bills discounted 貼現票據 4e?c W&
bills payable 應付票據 ^nQJo"g\
bills receivable 應收票據 gxC`Ml
board of directors 董事會 Uf
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bonds 債券 uF)^mT0D=
bonus 紅利 (+u&b< <6N
book value 賬面價值 &iy7It
bookkeeper 簿記員 K;TTGK
bookkeeping 簿記 8%MF<
branch office general ledger 支店往來賬戶 EFu>
broker 經紀人 x'%vL",%
brought down 接前 piIGSC
brought forward 接上頁 \oP
budget 預算 {%\;'&@z\
by-product 副產品 a<((\c_8G
by-product sales 副產品銷售 ]a:T]x6'
capital 股本 n~i^+pD@
capital income 資本收益 +5kQ;D{+
capital outlay 資本支出 /u"Iq8QA
capital stock 股本 =~dsIG
capital stock certificate 股票 -YipPo"a
carried down 移後 M?['HoRo
carried forward 移下頁 OSC_-[b-
cash 現金 R F;u1vEQ8
cash account 現金賬戶 '6T
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cash in bank 存銀行現金 >R\@W(-g`
cash on delivery 交貨收款 |m$]I4Jr
cash on hand 庫存現金 oiz]Bd
cash payment 現金支付 V<KjKa+sG
cash purchase 現購 x LK,Je
cash sale 現沽 B5;94YIN
cashier 出?#123;員 P rv=f@
cashiers check 本票 %r:4'$E7|
certificate of deposit 存款單折 =knBwjeD
certificate of indebtedness 借據 qJXfc||Zg
certified check 保付支票 `_J>R
certified public accountant 會計師 wFBSux$
charges 費用 ~6OdwGWV
charge for remittances 匯水手續費 XhOg>
charter 營業執照 T7M
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chartered accountant 會計師 mVT[:a3
chattles 動產 P>|sCF
check 支票 DuC_uNJ
che stub 支票存根 RF\h69]:I
closed account 己結清賬戶 QCfR2Nn}
closing 結算 ` ^z
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closing entries 結賬紀錄 _Vr}ipx-k
closing stock 期末存貨 >vuR:4B
closing the book 結賬 2d&HSW
columnar journal 多欄日記賬 ~y ?v
combination 聯合 !zfV(&
commission 佣金 7TZ,bD_
commodity 商品 ;9uDV
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common stock 普通股 hCj8y.X|E(
company 公司 8:
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compensation 賠償 miY=xwK&
compound interest 複利 k{^iv:
consignee 承銷人 :,'.b|Tl.b
consignment 寄銷 !nF.
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consignor 寄銷人 9;A9Q9Yr
consolidated balance sheet 合併資產負債表 '5 9{VA6h
consolidated profit and loss account 合併損益表 AxCFZf 5
consolidation 合併 T<mP.T,$!
construction cost 營建成本 2W)KfS
construction revenue 營建收入 >5Sm.7}R
contract 合同 mxCqN1:#
control account 統制賬戶 g}I{-
copyright 版權 ,u.A[{@py
corporation 公司 _^F%$K6
cost 成本 P0-K/_g
cost accounting 成本會計 7+P-MT
cost of labour 勞工成本 qwd
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cost of production 生產成本 biHZyUJ
cost of manufacture 製造成本 NcIr;
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cost of sales 銷貨成本 H*&!$s.
cost price 成本價格 iDlg>
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credit 貸方 e~$aJO@B.R
credit note 收款通知單 "u"?~
creditor 債權人 2K{)8;^
crossed check 橫線支票 9]a!1
current account 往來活期賬戶 HU-#xK
current asset 流動資產 + Ui%}^ZZ
current liability 流動負債 XC,by&nY<y
current profit and loss 本期損益 n<>]
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debit 借方 %nj{eT
debt 債務 f5#VU7=1F2
debtor 債務人 &3YXDNm
deed 契據 ET~^P
deferred assets 遞延資產 XJ?zP=UK
deferred liabilities 遞延負債 )oMMDHw\
delivery 交貨 VCUsvhI
delivery expense 送貨費 FW"gj\
delivery order 出貨單 ]Q{MF- EKj
demand draft 即期匯票 2| ERif;)
demand note 即期票據 ~*RBMHs
demurrage charge 延期費 %r:Uff@
deposit 存款 WL<f!
deposit slip 存款單 ,Z[pLF
depreciation 折舊 ?L>}(
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direct cost 直接成本 o@r~KFIe
direct labour 直接人工 oBWa\N
director 董事 iZ2nBiQ
discount 折扣 F6
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discount on purchase 進貨折扣 oMF[<Xf
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