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。 1W7BN~p14
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acceptance 承兌 (Hx
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account 賬戶 _L.yt5_
accountant 會計員 {<n)zLy
accounting 會計 (`xnA~BN
accounting system 會計制度 % j; cXN
accounts payable 應付賬款 s]>%_(5
accounts receivable 應收賬款 M] *pBc(o0
accumulated profits 累積利益 jXR+>=_
adjusting entry ?#123;整記錄 rpWy 6oD
adjustment ?#123;整 n-Y'LK40Os
administration expense 管理費用 x=)$sD-3
advances 預付 %W+Fe,]
advertising expense 廣告費 Z;s-t\C
agency 代理 bq]a8tSB
agent 代理人 }5Uf`pM8
agreement 契約
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allotments 分配數 BD+?A
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allowance 津貼 +3CMfYsr8
amalgamation 合併 g7-K62bb
amortization 攤銷 !HYqM(|{.
amortized cost 應攤成本 hrF4 a$
annuities 年金 89bKnsV
applied cost 已分配成本 ],|B4\b ;
applied expense 已分配費用 PMcyQ2R->
applied manufacturing expense 己分配製造費用
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apportioned charge 攤派費用 Q!v[
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appreciation 漲價 tAUMSr|
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article of association 公司章程 jEI L(0_H
assessment 課稅 F^-4Pyq@
assets 資產 7&1: ]{_
attorney fee 律師費 uip]K{/A!e
audit 審計 `R RORzXoS
auditor 審計員
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average 平均數 S y~ 1U
average cost 平均成本 u.6%n.g
bad debt 壞賬 $P_Y8:
balance 餘額 WW=7QCi
balance sheet 資產負債表 ^(R
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bank account 銀行賬戶
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bank balance 銀行結存 >Mn.|:DF]&
bank charge 銀行手續費 _NFJm(X.
bank deposit 銀行存款 &PX'=UT
bank discount 銀行貼現 xmDwoLU
bank draft 銀行匯票 0ZN/-2c A#
bank loan 銀行借款 F
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bank overdraft 銀行透支 C'ZU .Y
bankers acceptance 銀行承兌 z~qQ@u|
bankruptcy 破產 RiklwR#~r/
bearer 持票人 :nI.Qa'"H
beneficiary 受益人 uvL|T48
bequest 遺產 (!s[~O 6
bill 票據 UpILr\3U
bill of exchange 匯票 m\yO/9{h1
bill of lading 提單 c
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bills discounted 貼現票據 V]2Q92
bills payable 應付票據 /_P`xm+=AC
bills receivable 應收票據 ZfU_4Pl->
board of directors 董事會 P\JpE
bonds 債券 <9"i_
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bonus 紅利 <OUApp H
book value 賬面價值 $1e@3mzM
bookkeeper 簿記員 /.r($Sg^
bookkeeping 簿記 TR |; /yJ
branch office general ledger 支店往來賬戶 e(Verd:c
broker 經紀人 7Do)++t
brought down 接前 %}
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brought forward 接上頁 <qBPN{'a"
budget 預算 ag6S"IXh
by-product 副產品 S<TfvQ\,"@
by-product sales 副產品銷售 (\j<`"n
capital 股本 @azS)4L
capital income 資本收益 &m`
capital outlay 資本支出 ,3wo
capital stock 股本 -?uwlpm#
capital stock certificate 股票 ^P[*yf
carried down 移後 <:?&}'aA
carried forward 移下頁 (H$eXW7
cash 現金 &>-Cz%IV
cash account 現金賬戶 gI]Vyg<{d
cash in bank 存銀行現金 M`(xAVl
cash on delivery 交貨收款 *jYwcW"R{z
cash on hand 庫存現金 &+\wYa,
cash payment 現金支付 }~7>S5
cash purchase 現購 gV
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cash sale 現沽 =Zj9F1E[i
cashier 出?#123;員 n}l Z
cashiers check 本票 JOMZ&c^
certificate of deposit 存款單折 >,DR{A2hSB
certificate of indebtedness 借據 )YZ41K5N
certified check 保付支票 ]C!u~A\jq
certified public accountant 會計師 f:TW<
charges 費用 7Qo*u;fr
charge for remittances 匯水手續費 V#=N?p
charter 營業執照 &rn,[w_F[
chartered accountant 會計師 q+K`+& @\
chattles 動產 /F\7_
check 支票 3yTBkFI!
che stub 支票存根 {Z|C
closed account 己結清賬戶 @y,p-##e
closing 結算 w:qwU\U>x
closing entries 結賬紀錄 VR'w$m
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closing stock 期末存貨 sx22|j`)V
closing the book 結賬 h.67]U7m
columnar journal 多欄日記賬 m_pK'jc
combination 聯合 PgVM>
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commission 佣金 Iv{}U\ u
commodity 商品 *@O;IiSE
common stock 普通股 ]|-y[iu
company 公司 zRe0z2
compensation 賠償 pPIH`Iq
compound interest 複利 1Ao"DxZHy7
consignee 承銷人 NWKD:{
consignment 寄銷 C ZJW`c/
consignor 寄銷人 `aCcTs7~]p
consolidated balance sheet 合併資產負債表 giI9-
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consolidated profit and loss account 合併損益表 #oHHKl=M
consolidation 合併 )&*&ZL0
construction cost 營建成本 a1?Y7(alPU
construction revenue 營建收入 jildiT[s
contract 合同 [ P
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control account 統制賬戶 2
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copyright 版權 d@C93VYp
corporation 公司 f5'+F-`N
cost 成本 jML}{>Gy8S
cost accounting 成本會計 r>
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cost of labour 勞工成本 6n>+cX>E
cost of production 生產成本 HIF.;ImG^
cost of manufacture 製造成本 9X!OQxmg
cost of sales 銷貨成本 xNT[((
cost price 成本價格 A6-JV8^
credit 貸方 IuRKj8J)o
credit note 收款通知單
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creditor 債權人 0Tq6\:
crossed check 橫線支票 m,-:(82
current account 往來活期賬戶 'GAjx{gM
current asset 流動資產 2 &R-zG
current liability 流動負債 ).xQ~A\.
current profit and loss 本期損益 ,;UVQwY
debit 借方 1;SWfKU?.
debt 債務 hMi`n6m
debtor 債務人 d6wsT\S
deed 契據 YrA#NTB_o
deferred assets 遞延資產 `^RpT]S
deferred liabilities 遞延負債 )bqO}_B
delivery 交貨 P
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delivery expense 送貨費 7QzUw
delivery order 出貨單 a:1-n%&F
demand draft 即期匯票 =p$1v{L8
demand note 即期票據 k|1/gd5
demurrage charge 延期費 c}lUP(Ss
deposit 存款 q0$
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deposit slip 存款單 $:SHZe
depreciation 折舊 |6$6Za]:
direct cost 直接成本 :+; UW
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direct labour 直接人工 nT9B?P>
director 董事 ;ZB[g78%R%
discount 折扣 GJU84Xn7
discount on purchase 進貨折扣 Wcw$
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