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。 lU|ltnU
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acceptance 承兌 Rt%Dps%
account 賬戶 %|@?)[;
accountant 會計員 y%--/;
accounting 會計 NO*~C',cI/
accounting system 會計制度 9^SrOW6~
accounts payable 應付賬款 ,hK
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accounts receivable 應收賬款 LzXIqj'H7T
accumulated profits 累積利益 .WOF:Nu4
adjusting entry ?#123;整記錄 3sBWtz
adjustment ?#123;整 p"\-iY]
administration expense 管理費用 RW>F %P
advances 預付 ~l+~MB
advertising expense 廣告費 a[^dK-
agency 代理 ^R\5'9K!
agent 代理人 Kc9)Lzu+
agreement 契約 L%9yFg%u
allotments 分配數 -'W:P'BG
allowance 津貼 j@JY-^~K5
amalgamation 合併 ~R|fdD/%
amortization 攤銷 \l6mXIn=>
amortized cost 應攤成本 @Ng q+uXm
annuities 年金 xT9+l1_
applied cost 已分配成本 C~iFFh6:
applied expense 已分配費用 x2i`$iNhmP
applied manufacturing expense 己分配製造費用 <.7W:s,f=
apportioned charge 攤派費用 a(o[ bH.|;
appreciation 漲價 /?j^Qu
article of association 公司章程 DF#WQ8?$]
assessment 課稅 Z?",+|4
assets 資產 43J8PMY
attorney fee 律師費 )fZ5.W8UE]
audit 審計 RDG,f/L2
auditor 審計員 uuhvd h=
average 平均數 9.goO|~B~
average cost 平均成本 Q~*3Z4)j
bad debt 壞賬 X>jwjRK
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balance 餘額 I(WND/&
balance sheet 資產負債表 FH H2
bank account 銀行賬戶 4d'tK
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bank balance 銀行結存 ?yz}
bank charge 銀行手續費 :kI
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bank deposit 銀行存款 y+iuA@WCv
bank discount 銀行貼現 : [vp.vw}/
bank draft 銀行匯票 T{K+1SPy4
bank loan 銀行借款 e$(i!G)
bank overdraft 銀行透支 OEGAwP?F
bankers acceptance 銀行承兌 ]i]sgg[
bankruptcy 破產 A[':O*iB
bearer 持票人 cfe[6N
beneficiary 受益人 l 0b=;^6
bequest 遺產 W%Zyt:H`
bill 票據 Y=rW.yK8
bill of exchange 匯票 uJp}9B60_
bill of lading 提單
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bills discounted 貼現票據 XWy
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bills payable 應付票據 |V~P6o(/
bills receivable 應收票據 &akMj@4;R
board of directors 董事會 O
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bonds 債券 t_VHw'~"
bonus 紅利 |-aj$u%~
book value 賬面價值 .r*b+rc;]
bookkeeper 簿記員 ^lMnwqx<
bookkeeping 簿記 +#H8d1^5
branch office general ledger 支店往來賬戶 5BCaE)J
broker 經紀人 LP)mp cQ
brought down 接前 o-'i)pp
brought forward 接上頁 .y2<2eW
budget 預算 x}>tX
by-product 副產品 n_ez6{
by-product sales 副產品銷售 K
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capital 股本 ?h3Ow`1G
capital income 資本收益 |95/'a*
capital outlay 資本支出 }EIwkz8
capital stock 股本 yRi/YR#
capital stock certificate 股票 Oc'z?6axWv
carried down 移後 Yh%wf3
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carried forward 移下頁 _0j}(Q>|H#
cash 現金 nG*6ic
cash account 現金賬戶 w+$gY?%
cash in bank 存銀行現金 CC-:dNb
cash on delivery 交貨收款 =K>Z{%i
cash on hand 庫存現金 }Voh5*$E`
cash payment 現金支付 7VXeu+-P
cash purchase 現購 *nW9)T
cash sale 現沽 v_@_J!s
cashier 出?#123;員 Y-c~"#
cashiers check 本票
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certificate of deposit 存款單折 jRkq^}
certificate of indebtedness 借據 HgBg,1
certified check 保付支票 _TXV{<E6
certified public accountant 會計師 {n{}Y.
charges 費用 .XB] X
charge for remittances 匯水手續費 ZAH<!@qh
charter 營業執照 2!3&Ub#FO
chartered accountant 會計師 -9*WQU9R
chattles 動產 "qm> z@K
check 支票 Xbtv}g<0c
che stub 支票存根 EDQJ>c
closed account 己結清賬戶 FVmg&[
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closing 結算
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closing entries 結賬紀錄 `j<tI6[e
closing stock 期末存貨 )x7hhEk=^
closing the book 結賬 9h(hx7]
columnar journal 多欄日記賬 L K~,
combination 聯合 ibc/x v2
commission 佣金 ] zY
commodity 商品 ,7g;r_qwA
common stock 普通股 ">9CN$]J
company 公司 NGY I%:
compensation 賠償 T!a[@,)_
compound interest 複利 B~#@fIL
consignee 承銷人 \IfgL$+
consignment 寄銷 %nh'F6bNgv
consignor 寄銷人 `7_LJ
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consolidated balance sheet 合併資產負債表 [AzN&yACE
consolidated profit and loss account 合併損益表 P.B'Gh#^
consolidation 合併 e"6i>w!
construction cost 營建成本 k#) .E X
construction revenue 營建收入 #+PbcL
contract 合同 kwR@oVR^
control account 統制賬戶 <6~;-ZQY
copyright 版權 bVHi3=0{
corporation 公司 Y%l3SB,5L
cost 成本 !S-U8KI|
cost accounting 成本會計 Y7)@(7G)\
cost of labour 勞工成本 6{X>9hD
cost of production 生產成本 X
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cost of manufacture 製造成本 !VZj!\I
cost of sales 銷貨成本 |=T<WU1$
cost price 成本價格 *KH@u
credit 貸方 hY 2PV7"[;
credit note 收款通知單 n^02@Aw
creditor 債權人 :Qo
crossed check 橫線支票 ?\M6P?tpo&
current account 往來活期賬戶 Sg>0P*K@
current asset 流動資產 7~nCK
current liability 流動負債 c.Z4f
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current profit and loss 本期損益 mm-UQ\h
debit 借方 %:?QE
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debt 債務 /*^|5>-`i1
debtor 債務人 \Egc5{
deed 契據 =Zy!',,d,9
deferred assets 遞延資產 Wb)l8[=
deferred liabilities 遞延負債 ](:FW '-
delivery 交貨 HbfB[%
delivery expense 送貨費 O
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delivery order 出貨單 'a^tL[rLP1
demand draft 即期匯票 8G] m7Z
demand note 即期票據 Z[S+L"0
demurrage charge 延期費 !o':\hex6
deposit 存款 S!W/K!wf
deposit slip 存款單 \N , ' +
depreciation 折舊 X6GkJ
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direct cost 直接成本 eSNSnh]'
direct labour 直接人工 A'QGTT
director 董事 "IS^ajaq
discount 折扣 R 0HVLQI
discount on purchase 進貨折扣 m<"fRT!Y
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