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。 B?TpBd
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acceptance 承兌 %Ht^yemQ
account 賬戶 1HXlHic
accountant 會計員 ^^Bm$9
accounting 會計 .q0AoM
accounting system 會計制度 [#zE.
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accounts payable 應付賬款 o~}1oN
accounts receivable 應收賬款 ?7rD42\8H
accumulated profits 累積利益 *?b@>_1K
adjusting entry ?#123;整記錄
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adjustment ?#123;整 !SN WB
administration expense 管理費用 ^OjvL6A/p
advances 預付 |%3O)B
advertising expense 廣告費 m\} =4b
agency 代理 -}AE\q
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agent 代理人 XL?Aw
agreement 契約 1[[TB .xF
allotments 分配數 xLLC)~
allowance 津貼 k{qLkcOg=
amalgamation 合併 rkP4<E-M
amortization 攤銷
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amortized cost 應攤成本 ylT6h_z1[Y
annuities 年金 $KH@,;Xz
applied cost 已分配成本 !}j,TPpG
applied expense 已分配費用 SDJ;*s-
applied manufacturing expense 己分配製造費用 ?bn;{c;E
apportioned charge 攤派費用 u[:
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appreciation 漲價 xf[zE Et
article of association 公司章程 `L+~&M
assessment 課稅 sOjF?bCdO
assets 資產 VEr 6uvB
attorney fee 律師費 8_+vb#M
audit 審計 oFwG+W/
auditor 審計員 o9~h%&
average 平均數 ;4R
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average cost 平均成本 B>ge,
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bad debt 壞賬 a$laRtId7
balance 餘額 +i_'gDy$
balance sheet 資產負債表 c-ttds
bank account 銀行賬戶 EI%M
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bank balance 銀行結存 )Xq@v']%~9
bank charge 銀行手續費 zL6
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bank deposit 銀行存款 .<0=a|IAz
bank discount 銀行貼現 8Yo-~,Gb
bank draft 銀行匯票 DXt]b,
bank loan 銀行借款 $dr27tse&<
bank overdraft 銀行透支 J.*[gt%O|
bankers acceptance 銀行承兌 \}U[}5Pk&
bankruptcy 破產 _+}-H
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bearer 持票人 DBLA% {05
beneficiary 受益人 -MQZiq7H4
bequest 遺產 /0Rt +`
bill 票據 Kp$_0
bill of exchange 匯票 +p8qsT#7
bill of lading 提單 d*]Dv,#X
bills discounted 貼現票據 y
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bills payable 應付票據 9"[!EKW
bills receivable 應收票據 87&KQ_
board of directors 董事會 ev)rOcOU
bonds 債券 >cBGw'S
bonus 紅利 m]{<Ux
book value 賬面價值 MT;SRAmUr
bookkeeper 簿記員 Y]D7i?3N
bookkeeping 簿記 NvEm,E\|
branch office general ledger 支店往來賬戶 E\
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broker 經紀人 HGU?bJ~6o
brought down 接前 aW52.X z%8
brought forward 接上頁 1}i&HIr!b
budget 預算 M"k3zK,
by-product 副產品 CsJ)Z%4_
by-product sales 副產品銷售 ?ZSXoy-kr
capital 股本 SJ1w1^#Pz
capital income 資本收益 (#!(Q)
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capital outlay 資本支出 stf,<W
capital stock 股本 /%N31
capital stock certificate 股票
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carried down 移後 (#fm (@T
carried forward 移下頁 q[PD
cash 現金 s_S<gR
cash account 現金賬戶 < fojX\}3
cash in bank 存銀行現金 BFzcoBu-
cash on delivery 交貨收款 ak~=[7Nv
cash on hand 庫存現金 Z;|
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cash payment 現金支付 V6DBKq
cash purchase 現購 m;;0 Cl
cash sale 現沽 *F26}q
cashier 出?#123;員 ;'2`M
cashiers check 本票 3i@ "D
certificate of deposit 存款單折 7yq7a[Ra
certificate of indebtedness 借據 >N+bU{s
certified check 保付支票 dv1x78xG>
certified public accountant 會計師 el2*\(XT
charges 費用 }}4sh5z
charge for remittances 匯水手續費 yFPaWW
charter 營業執照 Sleu#]-
chartered accountant 會計師 Gvt;Q,hH
chattles 動產
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check 支票 )[@YHE5g
che stub 支票存根 3*X,{%
closed account 己結清賬戶 dy2
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closing 結算 }[=xe(4]D
closing entries 結賬紀錄 UX-_{I
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closing stock 期末存貨 . Ce&9l
closing the book 結賬 J1gEjd
columnar journal 多欄日記賬 7dM6;`V^
combination 聯合 /ZIJ<#o[
commission 佣金 p]1yd;Jt
commodity 商品 <WQ<<s@#pb
common stock 普通股 !]{1h
company 公司 7\\~xSXh
compensation 賠償 y(bt56 |
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compound interest 複利 8xD<A|
consignee 承銷人 6)uPM"cO
consignment 寄銷 5vUz
consignor 寄銷人 Q+u#?['
consolidated balance sheet 合併資產負債表 n!l./>N
consolidated profit and loss account 合併損益表 20Cie
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consolidation 合併 g "K#&
construction cost 營建成本 !yV,|)y5F
construction revenue 營建收入 sT[av
contract 合同 (.@p4q Q-
control account 統制賬戶 JA SR
copyright 版權 P*0nT
corporation 公司 @~!-a
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cost 成本 N SxPN:
cost accounting 成本會計 E.H,1 {
cost of labour 勞工成本 T~wZ
cost of production 生產成本 E1{:z"
cost of manufacture 製造成本 c5wkzY h
cost of sales 銷貨成本 Z3abem<Q
cost price 成本價格 Bah.\ZsYQP
credit 貸方 f'zU^/$rf
credit note 收款通知單 IQk#
creditor 債權人 Q~b M
crossed check 橫線支票 quCWc2pXX
current account 往來活期賬戶 aCYm$6LmA
current asset 流動資產 V ~J2s
current liability 流動負債 NrI5uC7
current profit and loss 本期損益 C<wj?!v,F[
debit 借方 lE
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debt 債務 ~f]r>jQM
debtor 債務人 QNa}M{5>h
deed 契據 aG8D%i0
deferred assets 遞延資產 qm'C^X?
deferred liabilities 遞延負債 jL7MmR#y5"
delivery 交貨 )- 6s7
delivery expense 送貨費 g+KzlS[6
delivery order 出貨單 zI2KIXcc
demand draft 即期匯票 ]"7DV3_
demand note 即期票據 JV?RgFy
demurrage charge 延期費 fN"oa>X
deposit 存款 ?`l=!>C4s
deposit slip 存款單 "{ry 9?z
depreciation 折舊 ^ ]6
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direct cost 直接成本 ?CT^Zegmr
direct labour 直接人工 ~0^,L3M
director 董事
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discount 折扣 yd2q
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discount on purchase 進貨折扣 ,~j$rs`Z
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