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。 .e$%[)D
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acceptance 承兌 V}:'Xgp*N
account 賬戶 g)cY\`&W8
accountant 會計員 " $=qGHA~
accounting 會計 !a[$)c
accounting system 會計制度 z8tl0gd%D
accounts payable 應付賬款 M.[wKGX(
accounts receivable 應收賬款 2 `&<bt[g
accumulated profits 累積利益 6n-r
adjusting entry ?#123;整記錄 9K$]h2
adjustment ?#123;整 UoRDeYQ`E
administration expense 管理費用
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advances 預付 wA",SBGX
advertising expense 廣告費 H:Lt$
agency 代理 ' =}pxyg
agent 代理人 yjd(UWE
agreement 契約 %
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allotments 分配數 ^S=cNSpC
allowance 津貼 M8_ R
amalgamation 合併 dyl
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amortization 攤銷 ~#t*pOC5BR
amortized cost 應攤成本 xFX&9^Uk
annuities 年金 k}<<bm*f
applied cost 已分配成本 ,-:a?#f>
applied expense 已分配費用 HTN$ >QTI
applied manufacturing expense 己分配製造費用 [D hEh@
apportioned charge 攤派費用 P'F~\**5
appreciation 漲價 J% AG`
article of association 公司章程 a7=YG6[
assessment 課稅 e&ts\0
assets 資產 i*z0Jf["
attorney fee 律師費 NQ{-@/v
audit 審計 QE*%HR'
auditor 審計員 LUG9 #.
average 平均數 gi 5XP]z
average cost 平均成本 Of&"U/^
bad debt 壞賬 OF-WUa4t
balance 餘額 ) H+d.Y
balance sheet 資產負債表 L}b'+Wi@
bank account 銀行賬戶 _[%n ~6
bank balance 銀行結存 kkL(;H:%
bank charge 銀行手續費 lfgtcR {l5
bank deposit 銀行存款 {RJ52Gx(
bank discount 銀行貼現 <k5`&X!+
bank draft 銀行匯票 lfRH`u
bank loan 銀行借款 i=V-@|Z
bank overdraft 銀行透支 >'.[G:b
bankers acceptance 銀行承兌 dXDXRY.FMQ
bankruptcy 破產 Q2FQhc@L(:
bearer 持票人 -`g J
beneficiary 受益人
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bequest 遺產 cPSti
bill 票據 c~37+^B:
bill of exchange 匯票 s_S$7N`ocS
bill of lading 提單 1[px`%DR~
bills discounted 貼現票據 SNN#$8\
bills payable 應付票據 _C5n Apb
bills receivable 應收票據 A`g.[7
board of directors 董事會 _V&x`ks
bonds 債券 ~\3l!zIq
bonus 紅利 IBDVFA
book value 賬面價值 N|o>%)R
bookkeeper 簿記員 #'wL\3
bookkeeping 簿記 t)KPp|&
branch office general ledger 支店往來賬戶 \:h0w;34O
broker 經紀人 T"IW Jpc
brought down 接前 sc9]sIb
brought forward 接上頁 z41D^}b
budget 預算 4':MI|/my_
by-product 副產品 >r~|1kQ.
by-product sales 副產品銷售 qA04Vc[2
capital 股本 51z /
capital income 資本收益 !*9FKDB{
capital outlay 資本支出 y&h~Oa?,;
capital stock 股本 +hZ] B<$
capital stock certificate 股票 JOPTc]
carried down 移後 8pd&3G+
carried forward 移下頁 3eJ\aVI>pE
cash 現金 KoFv0~8Q
cash account 現金賬戶 M *v^N]>"G
cash in bank 存銀行現金 }=TqJy1
cash on delivery 交貨收款 =?^-P{:\?
cash on hand 庫存現金 6R L~iD;X
cash payment 現金支付
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cash purchase 現購 80 dSQ"y
cash sale 現沽 { qjUI
cashier 出?#123;員 =%xIjxYl
cashiers check 本票 dWMccn;-m
certificate of deposit 存款單折 LMt0'Ml9
certificate of indebtedness 借據 C"(_mW{@
certified check 保付支票 p1C_`f N,
certified public accountant 會計師 n&(3
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charges 費用 ixg\[5.Q+
charge for remittances 匯水手續費 F|9a}(-7
charter 營業執照 6V+V
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chartered accountant 會計師 y(V&z"wk[
chattles 動產 `Yg7,{A\J
check 支票 MK<
che stub 支票存根 /@6E3lhS
closed account 己結清賬戶 <1
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closing 結算 eog\pMv
closing entries 結賬紀錄 b!0'Qidh0
closing stock 期末存貨 XC
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closing the book 結賬 cPV5^9\T
columnar journal 多欄日記賬 S_a :ML<
combination 聯合 ,"x2
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commission 佣金 dBsRm{aS
commodity 商品 :P HUsy
common stock 普通股 6\%r6_.d
company 公司 E {I)LdAqK
compensation 賠償 ?f(pQy@V
compound interest 複利 z
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consignee 承銷人 #($k 3OA
consignment 寄銷 `\Uc4lRS
consignor 寄銷人 +ZY2a7uI
consolidated balance sheet 合併資產負債表 LZgwIMd
consolidated profit and loss account 合併損益表 #(m`2Z`H
consolidation 合併 BERn _5gb
construction cost 營建成本 H(
construction revenue 營建收入 xgZV0!%
contract 合同 er&uC4Y]a
control account 統制賬戶 }qG?Vmq*R[
copyright 版權 A@9U;8k
corporation 公司 |Ba4 G`
cost 成本 !l sy&6
cost accounting 成本會計 >xhd[
cost of labour 勞工成本 sURUQ H
cost of production 生產成本 QCZ,K"y
cost of manufacture 製造成本 MzBfHt'Rk
cost of sales 銷貨成本 Y\ #.EVz
cost price 成本價格 n's2/9x
credit 貸方 Z"teZ0H
credit note 收款通知單 .=
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creditor 債權人 z^gDbXS
crossed check 橫線支票 (mD-FR@#
current account 往來活期賬戶 ">0/>>Ry
current asset 流動資產 ,mAB)at
current liability 流動負債 S!`4Bl
current profit and loss 本期損益 eXskwV+7
debit 借方 +G3nn!gl4
debt 債務 eONeWY9
debtor 債務人 w7=D6`
deed 契據 D=5t=4^H(
deferred assets 遞延資產 ,kGw;8X
deferred liabilities 遞延負債 rf1wS*uU+
delivery 交貨 EOd.Tyb!/
delivery expense 送貨費 ];d5X
delivery order 出貨單 1C5kS[!
demand draft 即期匯票 4)x3!Ol
demand note 即期票據 g:~?U*f-
demurrage charge 延期費 ?3B t;<^
deposit 存款 1j${,>4tQ
deposit slip 存款單 u8{@PlS
depreciation 折舊 !Vp,YN+yN
direct cost 直接成本 &vJ(P!2f<
direct labour 直接人工 9H
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director 董事 1pYmtr
discount 折扣 L.I}-
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discount on purchase 進貨折扣 B BApL{
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