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。 Eke5Nb
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acceptance 承兌 %^RN#_ro(3
account 賬戶 MEB it
accountant 會計員 <b,~:9*?
accounting 會計 pz"0J_xDM
accounting system 會計制度 ;!(<s,c#:
accounts payable 應付賬款 P.gb1$7<
accounts receivable 應收賬款 '7O3/GDK
accumulated profits 累積利益 oJN#C%r7
adjusting entry ?#123;整記錄 5\z`-)
adjustment ?#123;整 Omd
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administration expense 管理費用 ,v"YqD+GC5
advances 預付 a+n0|CvF
advertising expense 廣告費 (o`{uj{!
agency 代理 ;*MLRXq
agent 代理人 eM8}X[
agreement 契約 c/sC&i;%O
allotments 分配數 3Z1CWzq(
allowance 津貼 j]`PSl+w
amalgamation 合併 l\i)$=d&g
amortization 攤銷 ti
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amortized cost 應攤成本 wmTb97o
annuities 年金 P&f7@MOV.P
applied cost 已分配成本 h$2</J"
applied expense 已分配費用 I_]^ .o1q
applied manufacturing expense 己分配製造費用 F w?[lS
apportioned charge 攤派費用 `nu''B
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appreciation 漲價 u?C#4
article of association 公司章程 E>K!Vrh-L
assessment 課稅 9H]{g*kL
assets 資產 (!:,+
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attorney fee 律師費 WPQ fhr#|
audit 審計 q@{B
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auditor 審計員 Hj}K{20
average 平均數 @{2
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average cost 平均成本 \
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bad debt 壞賬 ez|)ph7
balance 餘額 kDsFR#w&`
balance sheet 資產負債表 %KLp
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bank account 銀行賬戶 PpzP 7
bank balance 銀行結存 {tWf
bank charge 銀行手續費 H*}y^)x
bank deposit 銀行存款 j:v@pzTD
bank discount 銀行貼現 +L;e^#>d
bank draft 銀行匯票 {z{bY\
bank loan 銀行借款 1eF3
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bank overdraft 銀行透支 tS6qWtE
bankers acceptance 銀行承兌 $&n=$C&x
bankruptcy 破產 x
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bearer 持票人 Tc? $>'
beneficiary 受益人 Vh4X%b$TV
bequest 遺產 ,0!}7;j_c
bill 票據 e~=;c
bill of exchange 匯票 @u6B;)'l
bill of lading 提單 p;>ec:z3M
bills discounted 貼現票據 [MUpxOAsd
bills payable 應付票據 cPlZXf
bills receivable 應收票據 'DCTc&J['
board of directors 董事會 3ca (i/c
bonds 債券 {ttysQ-
bonus 紅利 yd
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book value 賬面價值 C&(N
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bookkeeper 簿記員 (,0(
bookkeeping 簿記 9dx/hFA
branch office general ledger 支店往來賬戶 1G^`-ri6
broker 經紀人 ZbdZrE$
brought down 接前 m+]K;}.}R
brought forward 接上頁 V@g'#={r
budget 預算 cQ
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by-product 副產品 ]>5/PD,wWy
by-product sales 副產品銷售 5@~
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capital 股本 0Qf,@^zL*
capital income 資本收益 3[Qxd{8r
capital outlay 資本支出 zBzZxK>$
capital stock 股本 yb\_zE\
capital stock certificate 股票 z7fp#>uw
carried down 移後 N5lDS
carried forward 移下頁 *Q
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cash 現金 6a~|K-a6
cash account 現金賬戶 _Tm3<o.
cash in bank 存銀行現金 '-Vt|O_Q
cash on delivery 交貨收款 hcsP2
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cash on hand 庫存現金 Q+{xZ'o"Z
cash payment 現金支付 t-tg-<
cash purchase 現購 c(xrP/yOwi
cash sale 現沽 ;U+3w~
cashier 出?#123;員 vApIHI?-
cashiers check 本票 r@H /kD
certificate of deposit 存款單折 &]|?o_p3W
certificate of indebtedness 借據 #lL^?|M
certified check 保付支票 P@V0Mi),
certified public accountant 會計師 K0|FY=#2y
charges 費用
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charge for remittances 匯水手續費 kTOzSiq
charter 營業執照 a%
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chartered accountant 會計師 2DrP"iGq5
chattles 動產 p>v$FiV2N
check 支票 ^ @s1Z7
che stub 支票存根 $r@zs'N
closed account 己結清賬戶 hj*pTuym
closing 結算 vc;$-v$&
closing entries 結賬紀錄 N/"{.3{W
closing stock 期末存貨 J
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closing the book 結賬 [}E='m}u9+
columnar journal 多欄日記賬 1Y\DJ@lh
combination 聯合 wDal5GJp
commission 佣金 `ts$(u.w
commodity 商品 "c%0P"u
common stock 普通股 #wwH m3
company 公司 P64PPbP
compensation 賠償 XpB_N{v9w
compound interest 複利 Tztu}t]N
consignee 承銷人 Hw}Xbp[y
consignment 寄銷 J?"B%B5c
consignor 寄銷人 )l C)@H}
consolidated balance sheet 合併資產負債表 %S960
consolidated profit and loss account 合併損益表 [Kg+^N%+
consolidation 合併 4yy>jXD
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construction cost 營建成本 /$Nsd
construction revenue 營建收入 qZ}^;)a^
contract 合同 u5`u>.!
control account 統制賬戶 c<:-T
copyright 版權 @e.C
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corporation 公司 fgp]x&5Q
cost 成本 l` lk-nb
cost accounting 成本會計 [6Izlh+D
cost of labour 勞工成本 v!~fs)cdE|
cost of production 生產成本 G:<aB
cost of manufacture 製造成本 k_#ak%m/
cost of sales 銷貨成本 iy.p n
cost price 成本價格 EU/C@B2*Dl
credit 貸方 ?=Z?6fw
credit note 收款通知單 s%7t"-=&
creditor 債權人 %v
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crossed check 橫線支票 3wF;GG
current account 往來活期賬戶 ?=sDM& '
current asset 流動資產 )hsgC'H{~]
current liability 流動負債 yLvDMPj
current profit and loss 本期損益 2~)`N>@
debit 借方 I3L<[-ZE
debt 債務 Ua
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debtor 債務人 gh]cXuph
deed 契據 hD 82tr
deferred assets 遞延資產 e8a+2.!&\
deferred liabilities 遞延負債 hE D}h![
delivery 交貨 Qz1E 2yJ
delivery expense 送貨費 q
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delivery order 出貨單 Wa
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demand draft 即期匯票 Q->sV$^=T
demand note 即期票據 tCH!my_
demurrage charge 延期費 3qC}0CP*
deposit 存款
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deposit slip 存款單 ~,Zc% s~|
depreciation 折舊 `Y$4 H,8L
direct cost 直接成本 *Hn8)x}E
direct labour 直接人工 L,/%f<wd
director 董事 lukB8
discount 折扣 "%w u2%i
discount on purchase 進貨折扣 0Th&iA4
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