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。 sJu^deX
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acceptance 承兌 +c$]Q-(
account 賬戶 7.@$D;L9
accountant 會計員 !.9pV.~
accounting 會計 w],+l N;
accounting system 會計制度 p w(eWP
accounts payable 應付賬款 Wm! lWQu7
accounts receivable 應收賬款 O&h3=?O&B
accumulated profits 累積利益 PEqO<a1Z8
adjusting entry ?#123;整記錄 s}yJkQb
adjustment ?#123;整 *[K\_F?
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administration expense 管理費用 /3`#ldb%}
advances 預付 r:Uqtqxh
advertising expense 廣告費 ODa+s>a`^
agency 代理 l+g\xUP
agent 代理人 gw
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agreement 契約 `D)ay
allotments 分配數
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allowance 津貼 {!h|(xqN+
amalgamation 合併 I{#&!h>]U
amortization 攤銷 aBv3vSq>Q
amortized cost 應攤成本 I!'PvIyO
annuities 年金 *9V;;bY#
applied cost 已分配成本 J?4aSssE
applied expense 已分配費用 }NX9"}/
applied manufacturing expense 己分配製造費用 4JF)w;X}
apportioned charge 攤派費用 F|.,lb |L
appreciation 漲價 Zqwxi1
article of association 公司章程 .<uxZ
assessment 課稅 ::bK{yZm
assets 資產 "o.V`Bj
attorney fee 律師費 a|aRUxa0"
audit 審計 : V16bRpjL
auditor 審計員 pdCn98}%-
average 平均數 'wh2787
average cost 平均成本 / O@'XWW
bad debt 壞賬 g+shz{3zvz
balance 餘額 ={_.}
balance sheet 資產負債表 ,=o)R,[
bank account 銀行賬戶 15PFnk6E|
bank balance 銀行結存 Z(g9rz']0
bank charge 銀行手續費 4-lG{I_S:
bank deposit 銀行存款 MR8\'0]
bank discount 銀行貼現 :9`'R0=i^
bank draft 銀行匯票 Bqo8G->
bank loan 銀行借款 FCO5SX
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bank overdraft 銀行透支 Vf?+->-?{
bankers acceptance 銀行承兌 QUa_gYp0v
bankruptcy 破產 Vy*&po[
bearer 持票人 Qn`$xY9mT
beneficiary 受益人 !YUMAp/
bequest 遺產 +)8,$1[p|
bill 票據 B<)c{kj
bill of exchange 匯票 r0
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bill of lading 提單 7PE3>cD
bills discounted 貼現票據 jTVh`d<N
bills payable 應付票據 &n:3n
bills receivable 應收票據 NyHHK8>
board of directors 董事會 wk
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bonds 債券 N6CWEIJ
bonus 紅利 UuDT=_1Sh
book value 賬面價值 GL4-v
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bookkeeper 簿記員 P_:
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bookkeeping 簿記 NpS*]vSO
branch office general ledger 支店往來賬戶 96W!~w2xx
broker 經紀人 ;qM
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brought down 接前 ~lB im$o
brought forward 接上頁 wPhN_XV
budget 預算 Be?b|
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by-product 副產品 $|0_[~0-n
by-product sales 副產品銷售 H8^U!"~E
capital 股本 "zU}]|R
capital income 資本收益 |Ld/{&Qr
capital outlay 資本支出 "6.JpUf
capital stock 股本 %EC{O@EAk
capital stock certificate 股票 i={ :6K?^
carried down 移後 Vs>/
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carried forward 移下頁 .}KY*y
cash 現金 Z<7FF}i
cash account 現金賬戶 f-at@C1L%L
cash in bank 存銀行現金 @8[3]<
cash on delivery 交貨收款 K@ZK@++
cash on hand 庫存現金 FmU>q)
cash payment 現金支付 e_Cns&
cash purchase 現購
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cash sale 現沽 gQ]WNJ~>
cashier 出?#123;員 zj G>=2
cashiers check 本票 X^L)5n+$X
certificate of deposit 存款單折 ] r8
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certificate of indebtedness 借據 ^1d"Rqtv
certified check 保付支票 6.]x@=Wm
certified public accountant 會計師 RI,Z&kXj2o
charges 費用 [c6I/U=-
charge for remittances 匯水手續費 [3Qu @;"&
charter 營業執照 uFd.2,XNP
chartered accountant 會計師 Vq7L:,N9
chattles 動產 BIx Z4Ft
check 支票 P\"|b\O1
che stub 支票存根 ]k2Jf}|
closed account 己結清賬戶 Q4YIKNN|7
closing 結算 EH;w
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closing entries 結賬紀錄 h/9{E:ML
closing stock 期末存貨 _)4YxmK%
closing the book 結賬 vo'=d"zm
columnar journal 多欄日記賬 }=kf52Am,}
combination 聯合 .SdHFWx
commission 佣金 .(!> *ka|
commodity 商品 C %l!"s^
common stock 普通股 MGUzvSf
company 公司 k!/"J
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compensation 賠償 n<C4-'^U[a
compound interest 複利 fX)C8J^=G
consignee 承銷人 d',OQ,~{
consignment 寄銷 !L3M\Q0
consignor 寄銷人 }*+?1kv
consolidated balance sheet 合併資產負債表 =ytB\e
consolidated profit and loss account 合併損益表 I?sA)!8
consolidation 合併 @=KuoIV
construction cost 營建成本 J\iyc,M<M
construction revenue 營建收入 8=
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contract 合同 ]ZkhQ%
control account 統制賬戶 Aj`zT'
copyright 版權 $4yv)6G
corporation 公司 zh2gU@"
cost 成本 {3RY4HVT?
cost accounting 成本會計 R-Y |;
cost of labour 勞工成本 H ]BH
cost of production 生產成本 k(Z+(Y'{q~
cost of manufacture 製造成本 "*o54z5"
cost of sales 銷貨成本 &Nx'Nq9y
cost price 成本價格 _C`cO
credit 貸方 k(n{$
credit note 收款通知單 i#I+
creditor 債權人 esCm`?qCP
crossed check 橫線支票 ?b?`(JTR
current account 往來活期賬戶 =
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current asset 流動資產 v3 $+l1
current liability 流動負債 S1Q2<<[
current profit and loss 本期損益 +dWx?$n
debit 借方 ,o(7z^1Pe;
debt 債務 \RcB,?OK
debtor 債務人 Rpit>
deed 契據 r&AX
deferred assets 遞延資產 g?V>+oMx
deferred liabilities 遞延負債 Vl;GQe
delivery 交貨 MB423{j
delivery expense 送貨費 J(*QtF
delivery order 出貨單 #E`-b9Q
demand draft 即期匯票 O[O`4de9
demand note 即期票據
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demurrage charge 延期費 (P;z*
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deposit 存款 C`F*00M{
deposit slip 存款單 k%w5V>]1
depreciation 折舊 ZA@QP1
direct cost 直接成本 ` aTkIo:ms
direct labour 直接人工 sW)C6 #
director 董事 I8r5u=PH
discount 折扣 wN,DTmtD
discount on purchase 進貨折扣 p8<Y5:`
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