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。 xZQg'IT
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acceptance 承兌 7G\\{
account 賬戶 tX@_fYb
accountant 會計員 n[]tXrhU
accounting 會計 MH{GR)ng:9
accounting system 會計制度 Q<KvBgmT
accounts payable 應付賬款 PC[c/CoD
accounts receivable 應收賬款 98WZ){+,m
accumulated profits 累積利益 VH(S=G5Yb
adjusting entry ?#123;整記錄 W ]Nv33i
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adjustment ?#123;整 ;}1xn3THCn
administration expense 管理費用 -,+q#
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advances 預付 ]6{*^4kX
advertising expense 廣告費 )*Q-.Je/U
agency 代理 "7v @Rye
agent 代理人 *=wYuJ#
agreement 契約 nIoPC[%_
allotments 分配數 :J:,m
allowance 津貼 GD:4"$)[o
amalgamation 合併 +{/*z
amortization 攤銷 :LQ5u[g$\
amortized cost 應攤成本 CXO2N1~(J
annuities 年金 8Y_ol#\L
applied cost 已分配成本 lr{?"tl_
applied expense 已分配費用 .%^]9/4
applied manufacturing expense 己分配製造費用 :pF_GkG
apportioned charge 攤派費用 ph_4q@
appreciation 漲價 hBFP1u/E'
article of association 公司章程 \igmv]G%
assessment 課稅 wo3wtx
assets 資產 Q\WC+,_%
attorney fee 律師費 jU3Z*Z)zN
audit 審計
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auditor 審計員 2Y>~k{AN%
average 平均數 0q*r
average cost 平均成本 r)1'ePI"
bad debt 壞賬 oXDN+4ge
balance 餘額 Y)$ ;Ax-D
balance sheet 資產負債表 Ezi-VGjr]
bank account 銀行賬戶 (C\hVy2X?N
bank balance 銀行結存 %rF?dvb;?
bank charge 銀行手續費 Hsihytdj
bank deposit 銀行存款 \2(SB
bank discount 銀行貼現 }->.k/vc
bank draft 銀行匯票 b.@P%`@a.
bank loan 銀行借款 Ht-t1q
bank overdraft 銀行透支 0V{(Ru.O
bankers acceptance 銀行承兌 2<][%> '
bankruptcy 破產 `D":
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bearer 持票人 .!6>oL/iF
beneficiary 受益人 h@@nR(<i
bequest 遺產 Sje wuIi1
bill 票據 Z1h
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bill of exchange 匯票 uu/+.9
bill of lading 提單
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bills discounted 貼現票據 5|I[>Su
bills payable 應付票據 iajX ~kv
bills receivable 應收票據 xy<`#
board of directors 董事會 $Y9jrR'w
bonds 債券
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bonus 紅利 V=X:=
book value 賬面價值 LFZiPu
bookkeeper 簿記員 }HG#s4
bookkeeping 簿記 2~*Ez!.3
branch office general ledger 支店往來賬戶 SR8qt z/V
broker 經紀人 tdEnk.O
brought down 接前 F*Z=<]<+
brought forward 接上頁 N,J9Wu ZJ\
budget 預算 2iU7 0(H
by-product 副產品 a2f^x@0k
by-product sales 副產品銷售 WnHUE
capital 股本 S#b-awk
capital income 資本收益 >F@qpjoQE
capital outlay 資本支出 5I,gBT|B
capital stock 股本 enTW0U}
capital stock certificate 股票 {
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carried down 移後 Ka|eFprS
carried forward 移下頁 7P B)'Wl"6
cash 現金 IF +i3#$
cash account 現金賬戶 20TCG0%x
cash in bank 存銀行現金 /oL;YIoQX
cash on delivery 交貨收款 }%-t+Tf,
cash on hand 庫存現金 X]y)ZF26
cash payment 現金支付 $fpq
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cash purchase 現購 tURc bwV
cash sale 現沽 LrCk*@
cashier 出?#123;員 $
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cashiers check 本票 n q19Q)
certificate of deposit 存款單折 #Ch;0UvFF
certificate of indebtedness 借據 FkqQf8HB
certified check 保付支票 zD)pF1,7:8
certified public accountant 會計師 #RMI&[M
charges 費用 Vi]
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charge for remittances 匯水手續費 a1.|X i'/z
charter 營業執照 `T2 <<<
chartered accountant 會計師 tQ~W EC
chattles 動產 gFPi7 o1
check 支票 RkuuogZ
che stub 支票存根 8seBT;S
closed account 己結清賬戶 .la&P,j_L
closing 結算 o\`>c:.
closing entries 結賬紀錄 A
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closing stock 期末存貨 8yWoPm<A
closing the book 結賬 w#
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columnar journal 多欄日記賬 ;U`X 6d
combination 聯合 <8#ObdY!
commission 佣金 l+wc'=]
commodity 商品 S :8OQI
common stock 普通股 3_`szl-
company 公司 1#
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compensation 賠償 &*&?0ov^"
compound interest 複利 S)A'Y]2X
consignee 承銷人 #)`A7 $/,
consignment 寄銷 RiO="tX'
consignor 寄銷人 E4D (,s
consolidated balance sheet 合併資產負債表 @-#T5?
consolidated profit and loss account 合併損益表 pl V7+?G
consolidation 合併 [rreFSy#@
construction cost 營建成本 N8!TZ~1$
construction revenue 營建收入 o0pT6N)
contract 合同 }'=h4yI
control account 統制賬戶 g6sjc,`
copyright 版權 M;Wha;%E"
corporation 公司 i_F$&?)
cost 成本 {BO|u{C
cost accounting 成本會計 GIv){[i
cost of labour 勞工成本 xq!IbVV/h
cost of production 生產成本 >!9h6BoGV
cost of manufacture 製造成本 kDB iBNdB
cost of sales 銷貨成本 sg'NBAo"
cost price 成本價格 rwpgBl
credit 貸方 y~F<9;$=
credit note 收款通知單 ., :uZyG
creditor 債權人 TRKgBK$,
crossed check 橫線支票 )Hf~d=GG
current account 往來活期賬戶 vN{-?
current asset 流動資產 T 4|jz<iK]
current liability 流動負債 (Q-I8Y8l8
current profit and loss 本期損益 *(*+`qZL{(
debit 借方 16@);Ot
debt 債務 bj"z8 kP
debtor 債務人 g]`bnZ7
deed 契據 kd;'}x=5yP
deferred assets 遞延資產 XLTD;[jO
deferred liabilities 遞延負債 c6b0*!D"}
delivery 交貨 gKL1c{BV
delivery expense 送貨費 @+^c"=d1S
delivery order 出貨單 H/+{e,SW"
demand draft 即期匯票 74zSP/G'
demand note 即期票據 \]Z&P,}w
demurrage charge 延期費 p\U*;'hv
deposit 存款 w{'2q^>6*
deposit slip 存款單 bZ#X9fT
depreciation 折舊 viuiqs5[Bi
direct cost 直接成本 =ef1XQ{i*
direct labour 直接人工 }f}IA\8]
director 董事 i<u9:W
discount 折扣 $o^e:Y,
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discount on purchase 進貨折扣 VjTe4$ *
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