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。 K/08F|]a
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acceptance 承兌 7wZKK0;T
account 賬戶 X09&S4
accountant 會計員 ,H|V\\
accounting 會計 H_jMl$f)j
accounting system 會計制度 Wx^L~[l
accounts payable 應付賬款 yYW>)
accounts receivable 應收賬款 pV1~REk$&
accumulated profits 累積利益 /Jo*O=Lpo
adjusting entry ?#123;整記錄 h nyZXk1|
adjustment ?#123;整 m. XLpD
administration expense 管理費用 7H=/FT?e]
advances 預付 C7nLa@
advertising expense 廣告費 j{nL33T%
agency 代理 7q(RQQp
agent 代理人 G
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agreement 契約 &L;0%
allotments 分配數 sqsBGFeG
allowance 津貼 3 p" )
amalgamation 合併 Qxt,@<IK
amortization 攤銷 Es)Kw3^a
amortized cost 應攤成本 [X;yJ $
annuities 年金 $2\OBc=
applied cost 已分配成本 qL]!/}
applied expense 已分配費用 )f,iey\-
applied manufacturing expense 己分配製造費用 3Ju<jXoo!
apportioned charge 攤派費用 eAPGy-
appreciation 漲價 *Z<`TB)<X
article of association 公司章程 )88z=5.
assessment 課稅 V|DAw[!6N
assets 資產 ]^E<e!z={$
attorney fee 律師費 \&"gCv#
audit 審計 Koo%mr
auditor 審計員 L_Ff*
average 平均數 <-FAF:6$@@
average cost 平均成本 TU^UR}=lP
bad debt 壞賬 A-qdTJP
balance 餘額 0]fzjiaGt
balance sheet 資產負債表 j$,:cN
bank account 銀行賬戶 5hg:@i',
bank balance 銀行結存 + C aPF
bank charge 銀行手續費 zXIVHC,"{
bank deposit 銀行存款 X=8y$Yy
bank discount 銀行貼現 UXvUU^k"v
bank draft 銀行匯票 !T!U@e=u
bank loan 銀行借款 S&q@M
bank overdraft 銀行透支 "sdzm%
bankers acceptance 銀行承兌 &iORB
bankruptcy 破產 GU([A@;
bearer 持票人 .]JGCTB3
beneficiary 受益人 Et}S*!IS
bequest 遺產 !g'kWE
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bill 票據 iP)`yB5 `
bill of exchange 匯票 Y({&}\o
bill of lading 提單 W9+H/T7!
bills discounted 貼現票據 fp^{612O?
bills payable 應付票據
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bills receivable 應收票據 Y{ijSOl3
board of directors 董事會 gY|f[M|
bonds 債券 !{>'jvH
bonus 紅利 $SQUN*/>
book value 賬面價值 oc7&iL
bookkeeper 簿記員 aA7}>
bookkeeping 簿記 db -h=L|
branch office general ledger 支店往來賬戶 9J+p.N
broker 經紀人 VKqIFM1b
brought down 接前 6#hDj_(,
brought forward 接上頁 0%&ZR=y(G
budget 預算 1DLAfsLlj
by-product 副產品 6Cfu19Dx
by-product sales 副產品銷售 >"5f B
capital 股本 l|RBO+}
capital income 資本收益 Y7vU
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capital outlay 資本支出 _UI*W&*
capital stock 股本 3Xcjr2]~
capital stock certificate 股票 D`d*bNR
carried down 移後 &6wD
carried forward 移下頁 o^+2%S`]
cash 現金 ]ie38tX$
cash account 現金賬戶 Pw+PBIGn4
cash in bank 存銀行現金
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cash on delivery 交貨收款 P|j|0o,8p
cash on hand 庫存現金 xP/
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cash payment 現金支付 8z1#Q#5
cash purchase 現購 J'}G~rB<<
cash sale 現沽 Z uFk}R"x
cashier 出?#123;員 ,=>Ws:j
cashiers check 本票 RRRF/Z;))
certificate of deposit 存款單折 OEiu,Y|@l
certificate of indebtedness 借據 (w[#h9j
certified check 保付支票 J,(@1R]KF:
certified public accountant 會計師 f.)z_RyGd
charges 費用 N>
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charge for remittances 匯水手續費 @I"&k!e<2
charter 營業執照 RG&t0%yj}
chartered accountant 會計師 L!;"73,&(8
chattles 動產 9[2qgw\D
check 支票 "%peYNZ&%
che stub 支票存根 I%(YR"
closed account 己結清賬戶 'Dn\.x^]1
closing 結算 +}VaQ8ti4
closing entries 結賬紀錄 =M6P
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closing stock 期末存貨 (1IYOlG4
closing the book 結賬 U_Jchi,!
columnar journal 多欄日記賬 r{cmw`WA/P
combination 聯合 p~'iK4[&6
commission 佣金 h*>%ou
commodity 商品 =e)t,YVm
common stock 普通股 S2i*Li
company 公司 _"%hcCMw
compensation 賠償 $-=xG&fSz
compound interest 複利 !),eEy
consignee 承銷人 HOaNhJ{7D
consignment 寄銷 @vZeye
consignor 寄銷人 _^/k
consolidated balance sheet 合併資產負債表 I=[Ir8};
consolidated profit and loss account 合併損益表 =fRC$
consolidation 合併 CP'b,}Dd?I
construction cost 營建成本 VQ"Z3L3-4
construction revenue 營建收入 '\O[j*h^.
contract 合同 Kpg?'
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control account 統制賬戶 CM%Rz-c
copyright 版權 9r.h^
corporation 公司 Tbp;xv_qo
cost 成本 LD*XNcE
cost accounting 成本會計 N_^PoX935O
cost of labour 勞工成本 T09 5]*Hm
cost of production 生產成本
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cost of manufacture 製造成本 3Ofh#|qc&
cost of sales 銷貨成本 Ij>G7Q*d
cost price 成本價格 |*/-~5"
credit 貸方 nR]*RIp5
credit note 收款通知單 v,'k2H
creditor 債權人 w/z o
crossed check 橫線支票 %9
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current account 往來活期賬戶 "XQ3mi`y
current asset 流動資產 (#?O3z1@"
current liability 流動負債 `w&?SXFO8
current profit and loss 本期損益 htT9Hrx
debit 借方 E~@&&dU8
debt 債務 /a*8z,x
debtor 債務人 p/yz`m T'w
deed 契據 %iB,hGatE
deferred assets 遞延資產 8J#x B
deferred liabilities 遞延負債 p()q
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delivery 交貨 9u)p9)^-.v
delivery expense 送貨費 6FYL},.R
delivery order 出貨單
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demand draft 即期匯票 v%r/PHw
demand note 即期票據 ^7uXpqQBr
demurrage charge 延期費 IgjPy5k
deposit 存款 Kton$%Li
deposit slip 存款單
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depreciation 折舊 q*Oj5;
direct cost 直接成本 !</U"P:L
direct labour 直接人工 lVuBo&
director 董事 Q;N)$Xx
discount 折扣 {Q>4zepN!
discount on purchase 進貨折扣 rK3KxG
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