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。 l"[.Q>d
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acceptance 承兌
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account 賬戶 6X9$T1
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accountant 會計員 % S"z9@
accounting 會計 v&G9HiH
accounting system 會計制度 zmZU"eWp)
accounts payable 應付賬款 V?*fl^f
accounts receivable 應收賬款 |qguLab
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accumulated profits 累積利益 *
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adjusting entry ?#123;整記錄 5"40{3
adjustment ?#123;整 [4C_iaE
administration expense 管理費用 \C~6
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advances 預付 3/usgw1
advertising expense 廣告費 [ <d~b*/
agency 代理 y`$qcEw
agent 代理人 kD+#| f
agreement 契約 cXt
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allotments 分配數 &k| EG![
allowance 津貼 d~_5Jx
amalgamation 合併 Mu:zWLM*M
amortization 攤銷 J
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amortized cost 應攤成本 F$4=7Njv
annuities 年金 `K0.6i [p
applied cost 已分配成本 b(mZ/2,B
applied expense 已分配費用 h
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applied manufacturing expense 己分配製造費用 gktlwiCZ
apportioned charge 攤派費用 L-U4
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appreciation 漲價 0Y* "RbG
article of association 公司章程 Am3j:|>*
assessment 課稅 C$q
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assets 資產 ik?IC$*n3i
attorney fee 律師費
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audit 審計 ! 1?u0
auditor 審計員 .$d:c61X
average 平均數 [7x;H
average cost 平均成本 ?nu<)~r53
bad debt 壞賬 8hy1yt6t4~
balance 餘額 aBQ --Sz
balance sheet 資產負債表 ^"4?Q
bank account 銀行賬戶 RF6]_-
bank balance 銀行結存 IeChz d
bank charge 銀行手續費 %#4;'\'5
bank deposit 銀行存款 PDc4ok`)
bank discount 銀行貼現 tMU10=d
bank draft 銀行匯票 QHje}
bank loan 銀行借款 _}\KC+n8
bank overdraft 銀行透支 Dz.kJ_"Ro
bankers acceptance 銀行承兌 d72( g$F
bankruptcy 破產 -KbO[b\V
bearer 持票人 wrCV&2CG
beneficiary 受益人 ?vD<_5K;I
bequest 遺產 H.n|zGQTB
bill 票據 Tf$> ^L
bill of exchange 匯票 _
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bill of lading 提單 2.j0pg .
bills discounted 貼現票據 n|=yw6aV'
bills payable 應付票據 nf_(_O=
bills receivable 應收票據 <.lN'i;(
board of directors 董事會 @:'E9J06
bonds 債券 |C+
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bonus 紅利 #Sg
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book value 賬面價值 YP"%z6N@v
bookkeeper 簿記員 vcy+p]6KE-
bookkeeping 簿記 RM2fe
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branch office general ledger 支店往來賬戶 1Ogtzf
broker 經紀人 DT;;4-{
brought down 接前 m^0*k|9+G
brought forward 接上頁 c7?|Tipc
budget 預算 H lFVc
by-product 副產品 Um/ g&k
by-product sales 副產品銷售 w+%p4VkA<r
capital 股本 *0a7H$iQ(]
capital income 資本收益 [)[?FG9
capital outlay 資本支出 Ax!@vL&@
capital stock 股本 2j>C4Ck
capital stock certificate 股票 ONcS,oHW
carried down 移後
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carried forward 移下頁 ^=cXL
cash 現金 _#P5j#
cash account 現金賬戶 ~fgS"F^7n
cash in bank 存銀行現金 OH+2)X
cash on delivery 交貨收款 7V\M)r{q7
cash on hand 庫存現金 M@.?l=1X
cash payment 現金支付 ;P|v'NNI
cash purchase 現購 P!~&Ei
cash sale 現沽 6l>016 x
cashier 出?#123;員 QmPHf*w[
cashiers check 本票 xdsF! Zb
certificate of deposit 存款單折 7x
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certificate of indebtedness 借據 ON_GD"
certified check 保付支票 79lG~
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certified public accountant 會計師 .|kp`-F51
charges 費用 oB}rd9
charge for remittances 匯水手續費 5i3nz=~o
charter 營業執照 i6h0_q8
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chartered accountant 會計師 LTD;
chattles 動產 ~]K<Vh`
check 支票 `p^xdj}
che stub 支票存根 @(tiPV
closed account 己結清賬戶 v".u#G'u
closing 結算 eY$Q}BcW
closing entries 結賬紀錄 %}Ob~m>P
closing stock 期末存貨 ;{>-K8=>$
closing the book 結賬 lFM'F [-?-
columnar journal 多欄日記賬 Lr(wS {
combination 聯合 z?_5fte`
commission 佣金 ;%i.@@:IQ
commodity 商品 5HbPS%^.
common stock 普通股 :}w^-I"
company 公司 +@oo8io
compensation 賠償 PmE2T\{s!
compound interest 複利 P\|i<Ds_M
consignee 承銷人 laFF/g;sRC
consignment 寄銷 RE:$c!E!
consignor 寄銷人 {5:V
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consolidated balance sheet 合併資產負債表 /`VtW$9-
consolidated profit and loss account 合併損益表 9_S>G$9D
consolidation 合併 gI~jf- w
construction cost 營建成本 Rh#TR"
construction revenue 營建收入 {~d8_%:b
contract 合同 9ev"BO
control account 統制賬戶 oG;;='*
copyright 版權 _9zydtw
corporation 公司 J$<g"z3
cost 成本 5/{gY{
cost accounting 成本會計 cvf#^Cu
cost of labour 勞工成本 Bx&wS|-) D
cost of production 生產成本 4mzWNr>fb
cost of manufacture 製造成本 ?_c*(2i&^
cost of sales 銷貨成本 ]hkway
cost price 成本價格 76*5/J-
credit 貸方 PizPsJ|&
credit note 收款通知單 lF LiW
creditor 債權人 ~cx/>Hu
crossed check 橫線支票 r5?qz<WW~
current account 往來活期賬戶 3F0:v,+;
current asset 流動資產 \uV;UH7qe
current liability 流動負債 $r=Ud >
current profit and loss 本期損益 FVco
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debit 借方 Y;'7Ek)
debt 債務 8.Ty
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debtor 債務人 ]jS+ItL@
deed 契據 L$+ap~ld
deferred assets 遞延資產 0zAj.
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deferred liabilities 遞延負債 0TI+6u
delivery 交貨 L~jKx)S%
delivery expense 送貨費 Gv}h/zu-
delivery order 出貨單 #_bSWV4
demand draft 即期匯票 Z*|qbu)
demand note 即期票據 ou@ P#:<B
demurrage charge 延期費 OC]_b36v
deposit 存款 obE_`u l#
deposit slip 存款單 yVM
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depreciation 折舊 "syf@[tz7
direct cost 直接成本 1vQj` F
direct labour 直接人工 AT U
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director 董事 r`L$[C5I
discount 折扣 <3>Ou(F
discount on purchase 進貨折扣 5sq#bvfJ o
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