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。 34`'M+3
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acceptance 承兌 Tl%`P_J)-S
account 賬戶 ^UciW
accountant 會計員 H['N
accounting 會計 /$ w%Q-p
accounting system 會計制度 ,`|3KE9
accounts payable 應付賬款 6hw=
accounts receivable 應收賬款 ~FZ&.<s
accumulated profits 累積利益 tWJZoD6}h
adjusting entry ?#123;整記錄 S*==aftl(
adjustment ?#123;整 A}BVep@D
administration expense 管理費用 _Us#\+]_:
advances 預付 *M[?bk~~
advertising expense 廣告費
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agency 代理 zvvhFN2
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agent 代理人 6w*dKInG[-
agreement 契約
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allotments 分配數 :nh_k4S@v
allowance 津貼 %D UH@j
amalgamation 合併 -c_74c50
amortization 攤銷 GD&uQ`Y5
amortized cost 應攤成本 <5-[{Q/2z
annuities 年金 O_2pIbh
applied cost 已分配成本 z#zI1Am(O
applied expense 已分配費用 %oF}HF.
applied manufacturing expense 己分配製造費用 TC N8a/@z
apportioned charge 攤派費用 Y#]+Tm(+
appreciation 漲價 }d[ kxo
article of association 公司章程 !Xh=k36
assessment 課稅 %d1,a$*3}
assets 資產 J}*,HT *
attorney fee 律師費 (jnzT=y
audit 審計 ++bf#qS<8D
auditor 審計員 ."TxX.&HE
average 平均數 ls?~+\Jb
average cost 平均成本 0Be<X
bad debt 壞賬 |+"<wEKI
balance 餘額 H~oail{EQ
balance sheet 資產負債表 szb_*)k
bank account 銀行賬戶 4{}FL
bank balance 銀行結存
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bank charge 銀行手續費 }HL]yDO
bank deposit 銀行存款 ynmWW^dg
bank discount 銀行貼現 ~t@cO.c
bank draft 銀行匯票 !xz eM VI
bank loan 銀行借款 8|b3j^u
bank overdraft 銀行透支 mH54ja2
bankers acceptance 銀行承兌 QEm|])V
bankruptcy 破產 `uq8G
bearer 持票人 2`AY~i9
beneficiary 受益人 0v6)t.]s
bequest 遺產 Ot$-!Y;<
bill 票據 heltgRt
bill of exchange 匯票 @:;)~V
bill of lading 提單 wGU*:k7p
bills discounted 貼現票據 5uGqX"
bills payable 應付票據 o=u3&liBi
bills receivable 應收票據 b[__1E9v'
board of directors 董事會 I
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bonds 債券 hMzs*gK
bonus 紅利 yID164&r
book value 賬面價值 t![7uU.W
bookkeeper 簿記員 MV!{j;g1<
bookkeeping 簿記 ylUrLQ\
branch office general ledger 支店往來賬戶 BmBj7
broker 經紀人 Nw:GCf-L
brought down 接前 kHkpx52
brought forward 接上頁 ".f ;+wH
budget 預算 9Q
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by-product 副產品 E^Y#&skXp3
by-product sales 副產品銷售 +~St !QV%
capital 股本 ,4hJT
capital income 資本收益 @(l^]9(V\
capital outlay 資本支出 pEw"8U
capital stock 股本 m9)p-1y@5
capital stock certificate 股票 ZjT,pOSyb
carried down 移後 OHv[#xGuV?
carried forward 移下頁 +
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cash 現金 +U:$(UV'A
cash account 現金賬戶 Twh!X*uQ
cash in bank 存銀行現金 909?_v
cash on delivery 交貨收款 Pnw]Tm}g
cash on hand 庫存現金 6~OoFm5
cash payment 現金支付 <
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cash purchase 現購 YW-usvl&
cash sale 現沽 ml2_
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cashier 出?#123;員 R= a|Blp
cashiers check 本票 )js)2L~
certificate of deposit 存款單折 8][nmjk0
certificate of indebtedness 借據 `id9j
certified check 保付支票 D@C-5rmq
certified public accountant 會計師 -HQQw$
charges 費用 U!T~!C^
charge for remittances 匯水手續費 BW-`t-,E;
charter 營業執照 "BD~xP(
chartered accountant 會計師 U
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chattles 動產 ()`7L|(`;q
check 支票 r[1i*b$
che stub 支票存根 ADZ};:]
closed account 己結清賬戶 !P ~_Dl2d
closing 結算 g"Ljm7
closing entries 結賬紀錄 m[i+knYX
closing stock 期末存貨 "rTQG6`
closing the book 結賬 ot@|!V
columnar journal 多欄日記賬 0WT{,/>
combination 聯合 SH3|sXH<
commission 佣金 !GOM5z,
commodity 商品 b6W2^tr-
common stock 普通股 mt
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company 公司 m_hN*v
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compensation 賠償 Gn&-X]Rrl
compound interest 複利 Tfh 2.
consignee 承銷人 2#o>Z4 r{
consignment 寄銷 `))\}C@k
consignor 寄銷人 cbeLu'DWB.
consolidated balance sheet 合併資產負債表 ?MXejEC
consolidated profit and loss account 合併損益表 za#s/b$[
consolidation 合併 ()t
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construction cost 營建成本 *+'x~a
construction revenue 營建收入 .b\$MZ"(
contract 合同 {zQS$Vh
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control account 統制賬戶 'iy*^A `Y
copyright 版權 ##KBifU"
corporation 公司 KiRUvWqa
cost 成本 5pU2|Bk /
cost accounting 成本會計 G,TM-l_uw
cost of labour 勞工成本 ANvR i+ _
cost of production 生產成本 |\_^B
cost of manufacture 製造成本 HN_d{ 3
cost of sales 銷貨成本 0_k'.5l%
cost price 成本價格 =PUt&`1.a
credit 貸方 ]D
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credit note 收款通知單 np%\&CVhN
creditor 債權人 <Gav5Rc
crossed check 橫線支票 y[>;]R7'
current account 往來活期賬戶 ^BUYjq%(`
current asset 流動資產 ;`l'2
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current liability 流動負債 N+zKr/
current profit and loss 本期損益 ;WgJ<&33
debit 借方 3VI4X
debt 債務 "+\ lws
debtor 債務人
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deed 契據 2LNRtW*
deferred assets 遞延資產 .U"8mP=&
deferred liabilities 遞延負債 MepuIh
delivery 交貨 mK[)mC
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delivery expense 送貨費 y'(Ne=y
delivery order 出貨單 _FXZm50\g{
demand draft 即期匯票 ;=geHiQHA
demand note 即期票據 iS&l8@2a
demurrage charge 延期費 |?Frj
deposit 存款 >RPd$('T
deposit slip 存款單 7a#4tqM#
depreciation 折舊 vy_D
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direct cost 直接成本 !iH-#B-
direct labour 直接人工 PlF87j (
director 董事 `Q+(LBP
discount 折扣 9Q(+ZG=JkV
discount on purchase 進貨折扣 7@Zx@
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