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。 8\{z>y
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acceptance 承兌 ` qs}L
account 賬戶 ;[R6rV
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accountant 會計員 8I/3T
accounting 會計 lMGO4U[z
accounting system 會計制度 aMhVO(+FW
accounts payable 應付賬款 s.
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accounts receivable 應收賬款 0Q&(j7`^@
accumulated profits 累積利益 Y06^M?}
adjusting entry ?#123;整記錄 <n]P D;.4
adjustment ?#123;整 b;UDgq8v
administration expense 管理費用 zU~ Ff
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advances 預付 I{g.V|+x
advertising expense 廣告費 m
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agency 代理 G]f
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agent 代理人 "nu]3zcd
agreement 契約 b-VygLN
allotments 分配數 rN}8~j
allowance 津貼 vJ65F6=G
amalgamation 合併 /"?DOsJ.
amortization 攤銷 {sC Ni
amortized cost 應攤成本 f1ANziC;i
annuities 年金 ai sa2#
applied cost 已分配成本 +:;ddV
applied expense 已分配費用 e6j1Fa9
applied manufacturing expense 己分配製造費用 D/."0 #q
apportioned charge 攤派費用 ylZQwICk
appreciation 漲價 fF0i^E<
article of association 公司章程 mYgfGPF`
assessment 課稅 x5Lbe5/P
assets 資產 W^L^7
attorney fee 律師費 ?yef?JI$p
audit 審計 l5Bm.H_
auditor 審計員 M.mn9kw`
average 平均數 ,7&\jET5^0
average cost 平均成本 W"vLCHTh
bad debt 壞賬 zx}+Q B0
balance 餘額 5;0w({1l
balance sheet 資產負債表 2 3PRb<q
bank account 銀行賬戶 .u&xo{$'dS
bank balance 銀行結存 kPs?
bank charge 銀行手續費 }b(hD|e
bank deposit 銀行存款 cr!W5+r
bank discount 銀行貼現 H 1kI+YJ@
bank draft 銀行匯票
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bank loan 銀行借款 Z2$_9.
bank overdraft 銀行透支 UGO;5!
bankers acceptance 銀行承兌 fAULuF
bankruptcy 破產 n;Oe- +oSC
bearer 持票人 Hloe7+5UD
beneficiary 受益人 1z6aMd6.
bequest 遺產 rV%68x9
bill 票據 h(/? 81:
bill of exchange 匯票 Zt3sU_
bill of lading 提單 ZTzec zXpQ
bills discounted 貼現票據 ['}|#3*w
bills payable 應付票據 OCx'cSs-=
bills receivable 應收票據 ; CCg]hX
board of directors 董事會 <\^o
bonds 債券 I_ZJnu<
bonus 紅利 {zcG%b WJ
book value 賬面價值 L}*o8l`
bookkeeper 簿記員 uy<3B>3~.
bookkeeping 簿記 b\}a
branch office general ledger 支店往來賬戶 r*`e%`HU
broker 經紀人 ^@V*:n^
brought down 接前 ,/+Mp
brought forward 接上頁 #EzhtuHxn
budget 預算 4@0aN
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by-product 副產品 W/2y;@
by-product sales 副產品銷售
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capital 股本 /+92DV
capital income 資本收益 cj2Smgw&>
capital outlay 資本支出 #'&-S@/nQs
capital stock 股本 3%)cUkD
capital stock certificate 股票 nnPT08$
carried down 移後 H2jypVs$2
carried forward 移下頁 b;QgL_w
cash 現金 !}*vM@)1
cash account 現金賬戶 9Ad%~qciY
cash in bank 存銀行現金 ^s6~*n<fH
cash on delivery 交貨收款 lu{
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cash on hand 庫存現金 M$EF 8
cash payment 現金支付 m-O
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cash purchase 現購 jI8`trD
cash sale 現沽 mx}5":}
cashier 出?#123;員 K` N$nOw
cashiers check 本票 \;0pjxq=
certificate of deposit 存款單折 j>JBZ#g
certificate of indebtedness 借據 B1}
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certified check 保付支票 6n
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certified public accountant 會計師
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charges 費用 KJT N"hF
charge for remittances 匯水手續費 ^N<a
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charter 營業執照 [s^pP2
chartered accountant 會計師 HHx:s2G
chattles 動產 gaXo)o S
check 支票 DLbP$&o
che stub 支票存根 -I5]#%eX^
closed account 己結清賬戶 !6|_`l>G,
closing 結算 J0IKI,X.
closing entries 結賬紀錄 jF;<9-m&
closing stock 期末存貨 aZ~e;}w.Zq
closing the book 結賬 )2).kL>
columnar journal 多欄日記賬 wBpt
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combination 聯合 85#
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commission 佣金 ph6/+[:
commodity 商品 0t!Z
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common stock 普通股 "T5jz#H#/
company 公司 bq7+l4CGTv
compensation 賠償 ]B(}^N>WH
compound interest 複利 s&ox%L4
consignee 承銷人 v>K|hH
consignment 寄銷 Tr;.%/4Q
consignor 寄銷人 |E K6txRb
consolidated balance sheet 合併資產負債表 *=@8t^fa86
consolidated profit and loss account 合併損益表 ek)rsxf1A
consolidation 合併 )b nGZ8h99
construction cost 營建成本 ^kNVQJiZyG
construction revenue 營建收入 Z6gwAvf<
contract 合同 *P
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control account 統制賬戶 4mY^pQ1=L
copyright 版權 9ls1y=M8J
corporation 公司 Z%o.kd"
cost 成本 ypM,i
cost accounting 成本會計 fAStM:
cost of labour 勞工成本 a'`i#U
cost of production 生產成本 z]g#2xD2
cost of manufacture 製造成本 !m\By%(
cost of sales 銷貨成本 27gHgz}}
cost price 成本價格 ,eebO~7vB
credit 貸方 Nkb%4ofKqu
credit note 收款通知單 fX9b1x
creditor 債權人 >;G_o="X
crossed check 橫線支票 e#5WX
current account 往來活期賬戶 <*iFVjSI(
current asset 流動資產 suQ`a_zJ
current liability 流動負債 vH6(p(l
current profit and loss 本期損益 \t{4pobo
debit 借方 t#M[w|5?
debt 債務 &z
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debtor 債務人 |qpm
deed 契據 EO'+r[Y
deferred assets 遞延資產 ;xTMOuI*
deferred liabilities 遞延負債 71Q`B#t0'Z
delivery 交貨 zk70D_}L
delivery expense 送貨費 xz@*V>QT
delivery order 出貨單 d+P<ce2G
demand draft 即期匯票 >.39OQ#
demand note 即期票據
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demurrage charge 延期費 49/2E@G4.
deposit 存款 M&zB&Ia"'
deposit slip 存款單 rfdA?X{Q0
depreciation 折舊 mq<:^
direct cost 直接成本 &VjPdu57
direct labour 直接人工 6;Izw$X
director 董事 3mE8tTA$R
discount 折扣 tvJl-&'N
discount on purchase 進貨折扣 78T;b7!-C
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