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。 zDD
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acceptance 承兌 luvxwved
account 賬戶 l%
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accountant 會計員 Fy#y.jK9v
accounting 會計 :OEovk(`
accounting system 會計制度 J?R\qEq%
accounts payable 應付賬款 lE=&hba
accounts receivable 應收賬款 c_~tCKAZ
accumulated profits 累積利益 4:Ton
adjusting entry ?#123;整記錄 |BA&ixHe~C
adjustment ?#123;整 (R^qY"H
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administration expense 管理費用 i>j(Ds v
advances 預付 Y|X!da/
advertising expense 廣告費 d?6\
agency 代理 8x~'fzf;Sq
agent 代理人 zg}#X6\G<_
agreement 契約 8T523VI
allotments 分配數 u2o196,Ut
allowance 津貼 i;l0)q
amalgamation 合併 k-jlYHsA
amortization 攤銷 As>-9p>v
amortized cost 應攤成本 tO}Y=kZa{
annuities 年金 |U:VkiKt
applied cost 已分配成本 (F+]h]KSi
applied expense 已分配費用 ^ }k qAmr
applied manufacturing expense 己分配製造費用 ]39])ul
apportioned charge 攤派費用 [wkSY>Gu
appreciation 漲價 rnSrkn"j{
article of association 公司章程 ZCAg)/
assessment 課稅 x'iBEm
assets 資產 Xs Ey8V
attorney fee 律師費 $?*XPzZ
audit 審計 N"[r_!
auditor 審計員 E0t%]?1
average 平均數 P;bOtT --
average cost 平均成本 yc7"tptfF
bad debt 壞賬 @v~<E?Un
balance 餘額 =a$7^d
balance sheet 資產負債表 ]|8*l]o
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bank account 銀行賬戶 9i`MUE1Sh
bank balance 銀行結存 *r/o
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bank charge 銀行手續費 `st^i$A
bank deposit 銀行存款 j
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bank discount 銀行貼現 D6fGr$(N%
bank draft 銀行匯票 ]N^>>k
bank loan 銀行借款 __Egr@
bank overdraft 銀行透支 4<btWbk5u*
bankers acceptance 銀行承兌 z{(c-7*
bankruptcy 破產 SU7 erCHX
bearer 持票人 zbZN
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beneficiary 受益人 $_+.D`vx`
bequest 遺產 AVO$R\1YR
bill 票據 Tqm)-
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bill of exchange 匯票 c:u2a/Q?
bill of lading 提單 g{e@I;F
bills discounted 貼現票據 ,R*YI
bills payable 應付票據 #XeEpdE
bills receivable 應收票據 _zG[b/:p
board of directors 董事會 \Lz4ZZjSY
bonds 債券 |IZFWZd
bonus 紅利 rrrn8b6
book value 賬面價值 AiUK#I
bookkeeper 簿記員 mNQ*YCq.
bookkeeping 簿記 &eFv~9
branch office general ledger 支店往來賬戶 evE$$# 6R
broker 經紀人 nC@UK{tVa
brought down 接前 V\/5H~L
brought forward 接上頁 A)HV#T`N
budget 預算 bnxR)b~
by-product 副產品 D8=a +!l-
by-product sales 副產品銷售 qwvch^?>FQ
capital 股本 en8l:INX
capital income 資本收益 4*?JU
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capital outlay 資本支出 VI;)VJbq
capital stock 股本 :rnj>
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capital stock certificate 股票 `y*o-St3
carried down 移後 gPY Cw?zQ
carried forward 移下頁 =P`l+k3
cash 現金 q/dja
cash account 現金賬戶 kWxcB7)uk
cash in bank 存銀行現金 c.Do b?5
cash on delivery 交貨收款 QvDD
cash on hand 庫存現金 X0BBJ( e
cash payment 現金支付 Ji;R{tZ.R
cash purchase 現購 oF=UjA
cash sale 現沽 m:C |R-IL
cashier 出?#123;員 u= ydX
cashiers check 本票 N6uKFQL:{
certificate of deposit 存款單折 TU O*w
certificate of indebtedness 借據 <lf6gb
certified check 保付支票 h%!N!\
certified public accountant 會計師 . *c%A^>
charges 費用 l>?k>NEpP
charge for remittances 匯水手續費 g6(u6%MD
charter 營業執照 Y5\=5r/
chartered accountant 會計師 )kt,E}609
chattles 動產 mVEHVz $
check 支票 b:YyzOqEu
che stub 支票存根 ]V.0%Ccw;.
closed account 己結清賬戶 )jm u*D5N
closing 結算 &/{x7;e
closing entries 結賬紀錄 ;`}b
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closing stock 期末存貨 =(]||1.
closing the book 結賬 {GKq Ou
columnar journal 多欄日記賬 &?#!%Ds
combination 聯合
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commission 佣金 {+x;J4
commodity 商品 f}?q
common stock 普通股 8L,i}hIo.
company 公司 6dQ]=];
compensation 賠償 >n6yKcjY]
compound interest 複利 SAtK 'Jx[
consignee 承銷人 kz?m `~1
consignment 寄銷 \
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consignor 寄銷人 MP%pEUomev
consolidated balance sheet 合併資產負債表 Q0-}!5`E1$
consolidated profit and loss account 合併損益表 #hP&;HZ2>"
consolidation 合併 X8| 0RU@f
construction cost 營建成本 UWW_[dJr
construction revenue 營建收入 2:Rxyg@'
contract 合同 [XDr-5Dm
control account 統制賬戶 ,]8$QFf
copyright 版權 ui4*vjd
corporation 公司 ;sfk@ec
cost 成本 D_-<V,
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cost accounting 成本會計 ["
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cost of labour 勞工成本 N
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cost of production 生產成本 rhvTV(Bz
cost of manufacture 製造成本 BZ-)XF'4
cost of sales 銷貨成本 }5a$Ka-
cost price 成本價格 /{+77{#Qn
credit 貸方 Ialbz\;F2%
credit note 收款通知單 Gw0MDV&[
creditor 債權人 ,?ci+M)
crossed check 橫線支票 X/
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current account 往來活期賬戶 o7WK"E!pF'
current asset 流動資產 +Rb0:r>kU
current liability 流動負債 Sn~|<Vf
current profit and loss 本期損益 !>gu#Q{\-
debit 借方 Mg}8 3kS
debt 債務 OX*5 yT{
debtor 債務人 {ehAF=C
deed 契據 2[Q/|D}}|
deferred assets 遞延資產 ~<&47'D
deferred liabilities 遞延負債 -|&5aH]
delivery 交貨 Fu6~8uDV{{
delivery expense 送貨費 yHt
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delivery order 出貨單 V=DT.u
demand draft 即期匯票 ';OZP2
demand note 即期票據 9;k!dM
demurrage charge 延期費 hY-;Vh0J
deposit 存款 /pOK4"
deposit slip 存款單 1X$hwkof
depreciation 折舊 xBW{Wyh
direct cost 直接成本 _aLml9f
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direct labour 直接人工 0'O*Y
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director 董事 XI*cu\7sy
discount 折扣 t:<dirw,o
discount on purchase 進貨折扣 c<J/I_!
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