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。 No} U[u.O
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acceptance 承兌 &.\7='$F
account 賬戶 +IWH7 qRtp
accountant 會計員 %z-*C'j5H
accounting 會計 U`i5B;k}-
accounting system 會計制度 y'`/^>.
accounts payable 應付賬款 V7Cnu:0_
accounts receivable 應收賬款 UGI<V!
accumulated profits 累積利益 robg1
adjusting entry ?#123;整記錄 NBY|U{.g
adjustment ?#123;整 'v~'NWfd
administration expense 管理費用 HDhISPg
advances 預付 32<D9_
advertising expense 廣告費 /oHCV0!0
agency 代理 &Y=0 0
agent 代理人 n jWe^
agreement 契約 PY.K_(D
allotments 分配數 pWGR#x'
allowance 津貼 Z|uvrFa
amalgamation 合併 0bDc
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amortization 攤銷 fw jo?
amortized cost 應攤成本 )*;Tt @'y
annuities 年金 <.QaOLD
applied cost 已分配成本 hr
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applied expense 已分配費用 oCaYmi=:
applied manufacturing expense 己分配製造費用 p)yP_P
apportioned charge 攤派費用 4SJ aAeIZ
appreciation 漲價 QDg5B6>$
article of association 公司章程 LJGpa )(
assessment 課稅 *9EwZwE_K
assets 資產 q>.7VN[
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attorney fee 律師費 Q+T#J9Y
audit 審計 !H\oQv-I
auditor 審計員 F,wB6Cw
average 平均數 Z^&G9I#
average cost 平均成本 THp_ dTD
bad debt 壞賬 "/aZ*mkjfJ
balance 餘額 6:#o0OeBP
balance sheet 資產負債表 A-CU%G9
bank account 銀行賬戶 9efDM
bank balance 銀行結存 ]`&_!T
bank charge 銀行手續費 @kFZN 6
bank deposit 銀行存款 ;\mX=S|a
bank discount 銀行貼現 mrP48#Y+l
bank draft 銀行匯票 j%Au0k
bank loan 銀行借款 yS
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bank overdraft 銀行透支 1'E=R0`pA
bankers acceptance 銀行承兌 \%a0Lp{ I
bankruptcy 破產 c`!e#w
bearer 持票人 )/$J$'mcxd
beneficiary 受益人 /grTOf
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bequest 遺產 [`\VgKeu
bill 票據 L@S\ rImw
bill of exchange 匯票 u /F!8#
bill of lading 提單 F?Lt-a+
bills discounted 貼現票據 rFg$7
bills payable 應付票據 nH
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bills receivable 應收票據 h+Co:pr
board of directors 董事會 `MOw\Z)..
bonds 債券 o8g7wM]M
bonus 紅利 `q*[fd1u.
book value 賬面價值 k<<
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bookkeeper 簿記員 xaMDec V
bookkeeping 簿記 yW|J`\`^
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branch office general ledger 支店往來賬戶 3x+lf4"
broker 經紀人 ,<Q
brought down 接前 odhS0+d^
brought forward 接上頁 ]].~/kC^3k
budget 預算 4E^ ?}_$
by-product 副產品 Fc5.?X-
by-product sales 副產品銷售 fvC,P#z'|
capital 股本 ,eyh%k*hz
capital income 資本收益 > <
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capital outlay 資本支出 + `
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capital stock 股本 ^1S{::
capital stock certificate 股票 [I
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carried down 移後 WywS1viD
carried forward 移下頁 6m:$mhA5
cash 現金 DhyR
cash account 現金賬戶 b)d;eS
cash in bank 存銀行現金 SOOVUMj
cash on delivery 交貨收款 \?xM%(:<Q
cash on hand 庫存現金 Z
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cash payment 現金支付 ^9Pr`\
cash purchase 現購 "v1{
cash sale 現沽 FH,]'
cashier 出?#123;員 iW` tr
cashiers check 本票 kUd]8Ff!
certificate of deposit 存款單折 uHg q"e
certificate of indebtedness 借據 9J3fiA_
certified check 保付支票 {18hzhs
certified public accountant 會計師 cpdESc9W
charges 費用 S<0
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charge for remittances 匯水手續費 +S4n416K
charter 營業執照 i0=U6S:#
chartered accountant 會計師 dCd~
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chattles 動產 <mn[-
check 支票 7}kJp%-
che stub 支票存根 |MwV4^
closed account 己結清賬戶 u} ot-!}Q
closing 結算 xi5"?*&Sb
closing entries 結賬紀錄 bk0>f
closing stock 期末存貨 7:jLZ!mgi
closing the book 結賬 {kpF etXt?
columnar journal 多欄日記賬 d0(zB5'}
combination 聯合 W@d&X+7e
commission 佣金 =D`8,n [
commodity 商品 AF'<
common stock 普通股
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company 公司 7ch9Pf
compensation 賠償 P<PZ4hNx
compound interest 複利 A=<7*E
consignee 承銷人 rwP#Yj[BK+
consignment 寄銷 -<#)
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consignor 寄銷人 \&Yn)|!
consolidated balance sheet 合併資產負債表 !.vyzCJTzB
consolidated profit and loss account 合併損益表 HRf;bKZ
consolidation 合併 `_\KN_-%Vu
construction cost 營建成本 ,2M}qs"P7G
construction revenue 營建收入 !d72f8@9
contract 合同 Uy?jVPL
control account 統制賬戶 J,Sa7jv[
copyright 版權
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corporation 公司 Q-<]'E#\(
cost 成本 !..<_qfw
cost accounting 成本會計 | v!N1+v0
cost of labour 勞工成本 oZBD.s
cost of production 生產成本 FZi@h
cost of manufacture 製造成本 oIhKMQ;jh
cost of sales 銷貨成本 ofy"SM
cost price 成本價格 u$T]A8e
credit 貸方 ^DYS~I%s
credit note 收款通知單 QEyL/#Q
creditor 債權人 37hdZt.,
crossed check 橫線支票 tsb[=W!Ar8
current account 往來活期賬戶 cH5i420;aO
current asset 流動資產 CFbNv9GZj
current liability 流動負債 8['R D`O
current profit and loss 本期損益 As,`($=
debit 借方 Y1PR?c
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debt 債務
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debtor 債務人 '`jGr+K,wU
deed 契據 1:-'euA"
deferred assets 遞延資產 f.6>6%l
deferred liabilities 遞延負債 @|
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delivery 交貨 /QXUD.(
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delivery expense 送貨費 m{q'RAw
delivery order 出貨單 ` Ig5*X4|
demand draft 即期匯票 noWF0+%
demand note 即期票據 .QvD603%5
demurrage charge 延期費 )9eIo&Nl
deposit 存款 sfXFh
deposit slip 存款單 F6\{gQ<E
depreciation 折舊 <i~xJi%1#
direct cost 直接成本 NUsxMhP
direct labour 直接人工 [ws
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director 董事 JxVGzb`8
discount 折扣 SzW;Yb"#^k
discount on purchase 進貨折扣 wps/{h,
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