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。 CK|AXz+EN
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acceptance 承兌 >o`+j$j
account 賬戶 Oi$1ma xT
accountant 會計員 $T66%wX
accounting 會計 UQYHR+
accounting system 會計制度 `)KGajB
accounts payable 應付賬款 p15dbr1
accounts receivable 應收賬款
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accumulated profits 累積利益 GNB'.tJ:0Y
adjusting entry ?#123;整記錄 8r@GoG>
adjustment ?#123;整 P\{s C6E
administration expense 管理費用 ]c|JxgU
advances 預付 >\J<`
advertising expense 廣告費 ![vy{U.:`
agency 代理 ]:T:cO0_n
agent 代理人 7zU~X,
agreement 契約 BXxJra/V
allotments 分配數 +7
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allowance 津貼 "s_S!;w@
amalgamation 合併 !Z{7X ^
amortization 攤銷 R3piI&u
amortized cost 應攤成本 =,qY\@fq
annuities 年金 i$hWX4L
applied cost 已分配成本 u WdKG({][
applied expense 已分配費用 OR'e!{
applied manufacturing expense 己分配製造費用 28+{
apportioned charge 攤派費用 -*ZQ=nomN
appreciation 漲價 u$ci{<
article of association 公司章程 8ql<7RTM!
assessment 課稅 5
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assets 資產 'Ce?!UO
attorney fee 律師費 \'('HFr,
audit 審計 KiE'O{Y
auditor 審計員 M_cm,|FF
average 平均數 [(TmAEON
average cost 平均成本 ^ u0y<kItX
bad debt 壞賬 9U3 }_
balance 餘額 t%k`)p7O
balance sheet 資產負債表 yiH;fK +x
bank account 銀行賬戶 Ic&YiATj
bank balance 銀行結存 'iwTvkf{
bank charge 銀行手續費 V,[[#a)y
bank deposit 銀行存款 2lN0Sf@
bank discount 銀行貼現 X2,v'`U5&
bank draft 銀行匯票 <Zfh5AM
bank loan 銀行借款 0lOan
bank overdraft 銀行透支 ~-%z:Re'_
bankers acceptance 銀行承兌 zJUT<%[U
bankruptcy 破產 a?Y> hvI
bearer 持票人 H
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beneficiary 受益人 o~4kJW#
bequest 遺產 Gb"kl
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bill 票據 %=s2>vv9
bill of exchange 匯票 vtK.7AF
bill of lading 提單 _pvt,pW
bills discounted 貼現票據 ]z
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bills payable 應付票據 *qm>py`O
bills receivable 應收票據 !Zc
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board of directors 董事會 **1=|aa:
bonds 債券 YT)1_>*\
bonus 紅利 E\9HZ;}G
book value 賬面價值 ={6vShG)m
bookkeeper 簿記員 rF{,]U9`
bookkeeping 簿記 +J
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branch office general ledger 支店往來賬戶 jSdC1,wR
broker 經紀人 j9/iBK\Y
brought down 接前 z`u$C+Ov
brought forward 接上頁 DM\pi9<m
budget 預算 "dYT>w
by-product 副產品 }~0}B[Rf
by-product sales 副產品銷售 o{hZjn-
capital 股本 5RY-.c4}
capital income 資本收益 ~Xr[d07bC
capital outlay 資本支出 dV*9bDkM/
capital stock 股本 )lU ocm
capital stock certificate 股票 S~|\bnE
carried down 移後 zpNt[F?~1
carried forward 移下頁 *kj+6`:CPs
cash 現金 :r:x|[3.
cash account 現金賬戶 ;{e'q?Y
cash in bank 存銀行現金 !<X/_+G\
cash on delivery 交貨收款 tv]9n8v
cash on hand 庫存現金 6aWnj*dF
cash payment 現金支付 P/k#([:2
cash purchase 現購 P
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cash sale 現沽 R-4#y%k<
cashier 出?#123;員 )!
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cashiers check 本票 `bLJwJ7
certificate of deposit 存款單折 <<@F{B7h
certificate of indebtedness 借據 +*eVi3
certified check 保付支票 XF@34b5
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certified public accountant 會計師 j~9![
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charges 費用 i"4;{C{s
charge for remittances 匯水手續費
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charter 營業執照 D_`~$QB`,
chartered accountant 會計師 i0?/\@gd
chattles 動產 D7jbo[GgS
check 支票 eG.s|0`
che stub 支票存根 7Fzr\&
closed account 己結清賬戶 mMCd
closing 結算 nLrCy5R:
closing entries 結賬紀錄 l @E
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closing stock 期末存貨 ^7*zi_Q
closing the book 結賬 o
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columnar journal 多欄日記賬 ClPE_Cfw~
combination 聯合 B_3N:K Y
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commission 佣金 ]x'd0GH"]
commodity 商品 I(/*pa?m{
common stock 普通股 3A! |M5
company 公司 <:StZ{o;
compensation 賠償 $
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compound interest 複利 = ^%*: iT
consignee 承銷人 -V'Y^Df
consignment 寄銷 od&wfwk(
consignor 寄銷人 G//hZwf0
consolidated balance sheet 合併資產負債表 uj)fah?Wg
consolidated profit and loss account 合併損益表 oC3W_vH.%
consolidation 合併 :"K9(XKKU
construction cost 營建成本 sM9utR
construction revenue 營建收入 ,"?8
contract 合同
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control account 統制賬戶 V'K:52
copyright 版權 )]zsAw`/
corporation 公司 z6Nz)$!_i
cost 成本 *c(YlfeZ#
cost accounting 成本會計 $?;)uoAg
cost of labour 勞工成本 A5s;<d0
cost of production 生產成本 F84<='
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cost of manufacture 製造成本 ]#'&x%m
cost of sales 銷貨成本 z)u\(W*\iA
cost price 成本價格 xd+aO=)Td
credit 貸方 4S* X=1
credit note 收款通知單 GgtYO4,
creditor 債權人 /3;]e3x
crossed check 橫線支票 '*G8;91u
current account 往來活期賬戶 srS)"Jt
current asset 流動資產 AO(zl*4
current liability 流動負債 X#fjIrn
current profit and loss 本期損益 /:C<{m.[}
debit 借方 Z dT-
debt 債務 xi)$t#K"
debtor 債務人 7gRR/&ZK
deed 契據 ?*~sx=mC
deferred assets 遞延資產 /1xBZfrN
deferred liabilities 遞延負債 {}H/N
delivery 交貨 ]i>,oxBWe
delivery expense 送貨費 }LoMS<O-[
delivery order 出貨單 p?4,YV|#
demand draft 即期匯票 CsjrQ-#9yn
demand note 即期票據 {r#uD5NJ/
demurrage charge 延期費 ?kF?
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deposit 存款 4K|O?MUNS
deposit slip 存款單 qCF&o7*oN
depreciation 折舊 R.YUU
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direct cost 直接成本 &_\;p-1:
direct labour 直接人工 `4ti?^BNm
director 董事 ({cWb:+r
discount 折扣 Bc'Mj=>;
discount on purchase 進貨折扣 bicbCC6kC
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